Social Sciences
2 years ago

Audit Committee Strengthens Financial Report Quality, Weakens Auditor Influence.

E-Jurnal Akuntansi
Penentu Kualitas Audit dan Peran Moderasi Komite Audit
Khavid Normasyhuri, Ignasia Natalelawati

Paper Summary

Related papers

Business, Management and Accounting
8 years ago

Audit Committees Empowered to Strengthen Corporate Governance and Protect Investors

Earnings Management
Risk Management
3 views
Business, Management and Accounting
3 years ago

Audit Committees Curb Corporate Fraud, Protect Investors' Savings

Corporate Governance
Earnings Management
Bankruptcy Prediction
3 views
Business, Management and Accounting
3 years ago

Weak Audit Committees Fuel Fraud and Collapse in Nigerian Consumer Goods Sector

Earnings Management
Risk Management
3 views

Quality audits impact the quality of financial reports. Factors like audit tenure, Public Accounting Firm reputation, and audit fees affect audit quality. The audit committee can either strengthen or weaken audit quality. Audit tenure has a negative effect, while KAP reputation and audit fees have a positive effect on audit quality. The audit committee weakens the impact of audit tenure but strengthens the influence of KAP reputation and audit fees on audit quality.