مقاله انگلیسی رایگان در مورد تاثير كيفيت حسابرس بر تردید حرفه ای – امرالد ۲۰۱۷

مقاله انگلیسی رایگان در مورد تاثير كيفيت حسابرس بر تردید حرفه ای – امرالد ۲۰۱۷

 

مشخصات مقاله
ترجمه عنوان مقاله تاثير كيفيت حسابرس بر تردید حرفه ای و ارتباط آن با كيفيت حسابرسی
عنوان انگلیسی مقاله The Effect of Auditor Quality to Professional Skepticsm and its Relationship to Audit Quality
انتشار مقاله سال ۲۰۱۷
تعداد صفحات مقاله انگلیسی ۱۱ صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
منتشر شده در نشریه امرالد
نوع نگارش مقاله مقاله پژوهشی (Research article) – مقاله آماری
مقاله بیس این مقاله بیس میباشد
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
رشته های مرتبط حسابداری
گرایش های مرتبط حسابرسی
مجله مجله بین المللی حقوق و مدیریت – International Journal of Law and Management
دانشگاه Department of Accounting – University of Hasanuddin – Indonesia
کلمات کلیدی کیفیت حسابرس، تردید حرفه ای، کیفیت حسابرسی
کلمات کلیدی انگلیسی auditor quality, professional skepticism, audit quality
شناسه دیجیتال – doi
https://doi.org/10.1108/IJLMA-03-2017-0062
کد محصول E8947
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
دانلود رایگان مقاله دانلود رایگان مقاله انگلیسی
سفارش ترجمه این مقاله سفارش ترجمه این مقاله

 

بخشی از متن مقاله:
A. Introduction

Research on audit quality in the business sector has emerged because the auditor’s profession has been the focus of society in recent years, from Enron (2001), Worldcom (2002), to Adelphia (2002) cases in America. Similarly in Indonesia, Telkom’s case (2003) makes the credibility of auditors increasingly questionable. Public confidence in government accountants is declining due to media scrutiny that questioned the quality of the audit, as some government agencies that received Unqualified Opinion (WTP) opinion were still found to be corrupt in the agency. Research on audit quality is done Carcello et al. (1992) that provides information about audit quality attributes by including those who prepare financial statements and users of financial statements as part of the audit quality attribute, while Behn et al. (1997) conducted a similar study to see whether quality attributes have a direct effect on client satisfaction, Behn et al (1997) found only 6 attributes of 12 attributes studied by Carcello et al. (1992) which has a positive effect on client satisfaction. Widagdo et al. (2002) conducted research on quality audit attributes by the public accounting firm that has an effect on client satisfaction. The results show that there are 7 attributes of audit quality that influence. Another study conducted by Lowensohn et al. (2007) states that auditor industry specialization affects audit quality, Schelker (2009) states that auditor competence through auditor expertise has an effect on audit quality, while Brown and Raghunandan (1995) mention that audit quality in public sector is lower than audit quality In the private sector, low quality of public sector audit due to low litigation risk. To improve the quality of audits in the public sector, the auditor must have the courage to reveal the actual facts. The actual disclosure of facts especially related to finance greatly facilitates the achievement of audit quality, such as Copley (1998) quality audit studies have a positive effect on the disclosure of financial statements in the public sector. An efficient auditor must possess certain general qualities besides statutory qualification, so that he can carry out his work efficiently and smoothly. The qualities of an auditor as classified below. Professional Qualification i.e., Statutory Qualification. Professional Qualities i.e., Personal Qualification. Personal Qualities i.e., General Qualities. The auditor quality is measured by ethics, commitment, independent, competence, and experience. A study conducted by the SEC (Securities and Exchange Commission) states that one of the causes of failure of auditors to detect fraud is the low skeptical level of auditor professionals, of 45 fraud cases studied 24 (60%) of which occurred because the auditor did not apply the skeptical level professionals mamadai (Beasley et al, 2001). From some of the descriptions above shows how important professional and whistleblower skeptics to reveal a cheating. Kee and Knox’s (1970) stated that professional skepticism is influenced by several factors and one of them is ethical bias. While Carpenter et al (2002) states that auditors lacking professional skepticism will lead to decreased audit quality. Chang and Leung (2006) argue that the skepticism and public confidence in the accounting profession is strongly influenced by the professionalism and ethical behavior of the accounting profession itself. Organizational commitment is a condition in which employees are very interested in the goals, values and objectives of the organization. Organizational commitment shows a power of a person in identifying his involvement in an organizational part (Mowday et al 1979).

ثبت دیدگاه