Yulianita, Anna (2023) Similarity result of_Factors Affecting Audit Quality_ A Literature Review. Turnitin Universitas Sriwijaya, https://journal.ikopin.ac.id/index.php/fairvalue. (Submitted)
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Similarity result of_FACTORS AFFECTING AUDIT QUALITY_ A LITERATURE REVIEW.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (5MB) |
Abstract
This scientific article aims to review studies related to factors that can affect audit quality in the accounting literature during 2012 – 2021. Research Methodology - This study was conducted through a web search to identify relevant studies using the keywords “factor”, “influence”, and “audit quality”, in which a total of 50 scientific articles that conform to international standard were identified. Findings - Various factors are thought to affect audit quality, reaching 76 factors. However, the researcher believes only 3 main factors have a dominant effect on audit quality, namely audit fees, auditor experience, and the application of auditor ethics, where all those 3 have a significant positive effect. The audit fee affects audit quality positively because it shows the auditor's expertise. The experience of the editor shows his skills in accounting and auditing activities. At the same time, professional ethics is helpful for professional auditors to work and avoid deviant behaviour. Research Implications - This review informs the public that to have audit quality results, it is necessary to pay attention to audit fees, auditor experience, and the application of ethics by the auditor. Originality/value - This study tries to find the factors that dominantly influence
| Item Type: | Other |
|---|---|
| Uncontrolled Keywords: | Affect, audit quality, factor . |
| Subjects: | #3 Repository of Lecturer Academic Credit Systems (TPAK) > Articles Access for TPAK (Not Open Sources) #3 Repository of Lecturer Academic Credit Systems (TPAK) > Results of Ithenticate Plagiarism and Similarity Checker |
| Divisions: | 01-Faculty of Economics > 60101-Economics (S2) |
| Depositing User: | Dr Anna Yulianita |
| Date Deposited: | 16 May 2023 23:44 |
| Last Modified: | 16 May 2023 23:44 |
| URI: | http://repository.unsri.ac.id/id/eprint/103313 |
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