Purpose
–
The
objective
of
this
study
is
to
analyze
the
influence
auditor
independence,
professionalism,
professional
skepticism,
audit
tenure,
and
competence
on
quality
in
Indonesia.
This
intended
provide
documentation
for
factors
that
improve
reliability
audits
credibility
financial
reporting.Design/methodology/approach
A
quantitative
method
was
used
with
primary
data
form
structured
questionnaires
auditors
Public
Accounting
Firms
Surabaya
other
cities
Data
were
tested
using
structural
equation
modeling
(SEM)
confirm
hypotheses
evaluate
relationships
found
among
variables.
Tests
validity
performed
ensure
accuracy
measurement.Findings
positively
significantly
affected
quality,
suggesting
ethical
technical
excellence
essential
good
practices.
Conversely,
tenure
has
a
negative
impact
which
supports
idea
may
impair
objectivity
an
extended
engagement.
These
results
are
consistent
regulatory
arguments
calling
rotation
firms
and/or
partners
bolster
skepticism
independence.Originality/value
fills
gap
existing
literature
by
providing
empirical
evidence
about
determinants
affecting
Indonesian
setting.
outcomes
support
policymakers,
agencies,
auditing
professionals
reinforcing
governance
frameworks
standards.
emphasizes
significant
role
expertise
behavior
plays
upholding
integrity
reporting.Research
Implications
highlights
importance
continuing
education,
taking
action
compliance,
ultimately
improving
The British Accounting Review,
Год журнала:
2024,
Номер
56(5), С. 101430 - 101430
Опубликована: Июнь 20, 2024
We
investigate
whether
overpaid
executives
in
Chinese
listed
firms
engage
impression
management
by
using
forward-looking
strategy-related
disclosure
(FLSD)
discussion
and
analysis
(MD&A)
narratives
to
justify
their
excess
compensation.
Using
a
sample
of
8,437
firm-year
observations
nonfinancial
from
2007
2016,
we
find
significant
positive
relationship
between
executive
overpayment
FLSD.
This
is
more
pronounced
state-owned
enterprises
(SOEs)
than
non-SOEs.
also
that
higher
degree
board
independence,
institutional
shareholdings,
auditors,
analysts,
the
introduction
anti-corruption
campaign
could
lower
such
relationship.
These
findings
suggest
FLSD
reduced
when
corporate
governance
strengthened.
CEO
duality
enhance
this
Further
examining
how
market
reacts
management,
an
immediate
reaction
at
time
annual
report
filing,
which
further
mitigate
negative
perceptions
stakeholders
due
excessive
pay.
Such
reversed
over
longer
horizon,
supports
opportunistic/symbolic
nature
Purpose
–
The
objective
of
this
study
is
to
analyze
the
influence
auditor
independence,
professionalism,
professional
skepticism,
audit
tenure,
and
competence
on
quality
in
Indonesia.
This
intended
provide
documentation
for
factors
that
improve
reliability
audits
credibility
financial
reporting.Design/methodology/approach
A
quantitative
method
was
used
with
primary
data
form
structured
questionnaires
auditors
Public
Accounting
Firms
Surabaya
other
cities
Data
were
tested
using
structural
equation
modeling
(SEM)
confirm
hypotheses
evaluate
relationships
found
among
variables.
Tests
validity
performed
ensure
accuracy
measurement.Findings
positively
significantly
affected
quality,
suggesting
ethical
technical
excellence
essential
good
practices.
Conversely,
tenure
has
a
negative
impact
which
supports
idea
may
impair
objectivity
an
extended
engagement.
These
results
are
consistent
regulatory
arguments
calling
rotation
firms
and/or
partners
bolster
skepticism
independence.Originality/value
fills
gap
existing
literature
by
providing
empirical
evidence
about
determinants
affecting
Indonesian
setting.
outcomes
support
policymakers,
agencies,
auditing
professionals
reinforcing
governance
frameworks
standards.
emphasizes
significant
role
expertise
behavior
plays
upholding
integrity
reporting.Research
Implications
highlights
importance
continuing
education,
taking
action
compliance,
ultimately
improving
