How to cite this paper
Fanani, Z., Budi, V & Utama, A. (2021). Specialist tenure of audit partner and audit quality.Accounting, 7(3), 573-580.
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References
Arthur, N., Endrawes, M., & Ho, S. (2017). Impact of Partner Change on Audit Quality: An Analysis of Partner and Firm Specialisation Effects. Australian Accounting Review, 27(4), 368-381.
Bae, G. S., Choi, S. U., & Lee, J. E. (2018). Auditor Industry Specialization and Audit Pricing and Effort. Auditing: A Journal of Practice & Theory, 38(1), 51-75.
Balsam, S., Krishnan, J., & Yang, J. S. (2003). Auditor Industry Specialization and Earnings Quality. Auditing: A journal of practice & Theory, 22(2), 71-97.
Beatty, A., & Liao, S. (2014). Financial Accounting in the Banking Industry: A Review of the Empirical Literature. Journal of accounting and Economics, 58(2-3), 339-383.
Bowlin, K. O., Hobson, J. L., & Piercey, M. D. (2015). The Effects of Auditor Rotation, Professional Skepticism, and Interactions with Managers on Audit Quality. The Accounting Review, 90(4), 1363-1393.
DeAngelo, L. E. (1981). Auditor Independence, ‘Low Balling,’ and Disclosure Regulation. Journal of accounting and Economics, 3(2), 113-127.
DeFond, M., & Zhang, J. (2014). A Review of Archival Auditing Research. Journal of accounting and Economics, 58(2-3), 275-326.
Febrianto, R., Dini, F., Audina, D., Yuskar, Y., & Juita, V. (2017). The Influence of Pseudo Auditor Rotation on Audit Quality: New Evidence. Australasian Accounting, Business and Finance Journal, 11(4), 71-85.
Fitriany, F., Utama, S., Martani, D., & Rosietta, H. (2015). Pengaruh Tenure, Rotasi dan Spesialisasi Kantor Akuntan Publik (KAP) terhadap Kualitas Audit: Perbandingan Sebelum dan Sesudah Regulasi Rotasi KAP di Indonesia. Jurnal Akuntansi dan Keuangan Universitas Kristen Petra, 17(1), 12-27.
Fitriany, F., Utama, S., Martani, D., & Rosietta, H. (2016). Pengaruh Tenure, Rotasi dan Spesialisasi Kantor Akuntan Publik (KAP) Terhadap Kualitas Audit: Perbandingan Sebelum dan Sesudah Regulasi Rotasi KAP di Indonesia. Jurnal Akuntansi dan Keuangan, 17(1), 12-27.
Garcia‐Blandon, J., & Argiles‐Bosch, J. M. (2018). Audit Partner Industry Specialization and Audit Quality: Evidence from Spain. International Journal of Auditing, 22(1), 98-108.
Gaver, J. J., & Utke, S. (2018). Audit Quality and Specialist Tenure. The Accounting Review, 94(3), 113-147.
Gendron, Y., Cooper, D. J., & Townley, B. (2007). The Construction of Auditing Expertise in Measuring Government Performance. Accounting, organizations and society, 32(1-2), 101-129.
Gul, F. A., Wu, D., & Yang, Z. (2013). Do Individual Auditors Affect Audit Quality? Evidence from Archival data. The Accounting Review, 88(6), 1993-2023.
Gunn, J. L., & Michas, P. N. (2017). Auditor Multinational Expertise and Audit Quality. The Accounting Review, 93(4), 203-224.
Idawati, W. (2014). Effect of Audit Rotation, Audit Fee and Auditor Competence to Motivation Auditor and Implications on Audit Quality (Study in Registered Public Accountant Firms at Bank Indonesia). Audit Fee and Auditor Competence to Motivation Auditor and Implications on Audit Quality (Study in Registered Public Accountant Firms at Bank Indonesia)(May 27, 2014).
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of financial economics, 3(4), 305-360.
Jiang, J. X., Wang, I. Y., & Wang, K. P. (2018). Big N Auditors and Audit Quality: New Evidence from Quasi-experiments. The Accounting Review.
Kamath, R., Huang, T.-C., & Moroney, R. A. (2018). Auditor Rotation and Perceived Competence and Independence: The Effect of Fees and Industry Specialization. Journal of International Accounting Research, 17(3), 153-175.
Kanagaretnam, K., Lobo, G. J., & Mathieu, R. (2004). Earnings Management to Reduce Earnings Variability: Evidence from Bank Loan Loss Provisions. Review of Accounting and Finance, 3(1), 128-148.
Kwon, S. Y., Park, J., & Yu, J. (2017). The Effect of Industry-Specialist Auditors on SEO Underpricing Before and After the Global Financial Crisis. Auditing: A journal of practice & Theory, 37(1), 89-113.
Lennox, C., Wu, X., & Zhang, T. (2016). The Effect of Audit Adjustments on Earnings Quality: Evidence from China. Journal of accounting and Economics, 61(2-3), 545-562.
Minutti‐Meza, M. (2013). Does Auditor Industry Specialization Improve Audit Quality? Journal of Accounting Research, 51(4), 779-817.
Nadia, N. F. (2016). Pengaruh Tenur KAP, Reputasi KAP dan Rotasi KAP terhadap Kualitas Audit. Jurnal Akuntansi Bisnis, 13(26), 113-130.
Neal, T. L., & Riley Jr, R. R. (2004). Auditor Industry Specialist Research Design. Auditing: A journal of practice & Theory, 23(2), 169-177.
Nelson, M., & Tan, H. T. (2005). Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective. Auditing: A journal of practice & Theory, 24(s-1), 41-71.
Nizar, A. A. (2017). Pengaruh Rotasi, Reputasi dan Spesialisasi Auditor terhadap Kualitas Audit (Studi Empiris pada Perusahaan Manufaktur yang Listed di BEI). Jurnal Ilmiah Akuntansi:Kompartemen, 15(2), 150-161.
Paramita, N. K. A., & Latrini, N. M. Y. (2015). Pengaruh Ukuran Perusahaan, Umur Publikasi, Masa Perikatan Audit, Pergantian Manajemen Pada Kualitas Audit. E-Jurnal Akuntansi, 142-156.
Pramaswaradana, I. G. N. I., & Astika, I. B. P. (2017). Pengaruh Audit Tenure, Audit Fee, Rotasi Auditor, Spesialsiasi Auditor, dan Umur Publikasi pada Kualitas Audit. E-Jurnal Akuntansi, 19(1), 168-194.
Romanus, R. N., Maher, J. J., & Fleming, D. M. (2008). Auditor Industry Specialization, Auditor Changes, and Accounting Restatements. Accounting Horizons, 22(4), 389-413.
Siregar, Y., & Elissabeth, D. M. (2018). Pengaruh Audit Tenure, Reputasi Auditor, Spesialisasi Audit, dan Ukuran Perusahaan terhadap Kualitas Audit pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI). JURNAL ILMIAH SIMANTEK, 2(3), 168-194.
Solomon, I., Shields, M. D., & Whittington, O. R. (1999). What Do Industry-Specialist Auditors Know? Journal of Accounting Research, 37(1), 191-208.
Arthur, N., Endrawes, M., & Ho, S. (2017). Impact of Partner Change on Audit Quality: An Analysis of Partner and Firm Specialisation Effects. Australian Accounting Review, 27(4), 368-381.
Bae, G. S., Choi, S. U., & Lee, J. E. (2018). Auditor Industry Specialization and Audit Pricing and Effort. Auditing: A Journal of Practice & Theory, 38(1), 51-75.
Balsam, S., Krishnan, J., & Yang, J. S. (2003). Auditor Industry Specialization and Earnings Quality. Auditing: A journal of practice & Theory, 22(2), 71-97.
Beatty, A., & Liao, S. (2014). Financial Accounting in the Banking Industry: A Review of the Empirical Literature. Journal of accounting and Economics, 58(2-3), 339-383.
Bowlin, K. O., Hobson, J. L., & Piercey, M. D. (2015). The Effects of Auditor Rotation, Professional Skepticism, and Interactions with Managers on Audit Quality. The Accounting Review, 90(4), 1363-1393.
DeAngelo, L. E. (1981). Auditor Independence, ‘Low Balling,’ and Disclosure Regulation. Journal of accounting and Economics, 3(2), 113-127.
DeFond, M., & Zhang, J. (2014). A Review of Archival Auditing Research. Journal of accounting and Economics, 58(2-3), 275-326.
Febrianto, R., Dini, F., Audina, D., Yuskar, Y., & Juita, V. (2017). The Influence of Pseudo Auditor Rotation on Audit Quality: New Evidence. Australasian Accounting, Business and Finance Journal, 11(4), 71-85.
Fitriany, F., Utama, S., Martani, D., & Rosietta, H. (2015). Pengaruh Tenure, Rotasi dan Spesialisasi Kantor Akuntan Publik (KAP) terhadap Kualitas Audit: Perbandingan Sebelum dan Sesudah Regulasi Rotasi KAP di Indonesia. Jurnal Akuntansi dan Keuangan Universitas Kristen Petra, 17(1), 12-27.
Fitriany, F., Utama, S., Martani, D., & Rosietta, H. (2016). Pengaruh Tenure, Rotasi dan Spesialisasi Kantor Akuntan Publik (KAP) Terhadap Kualitas Audit: Perbandingan Sebelum dan Sesudah Regulasi Rotasi KAP di Indonesia. Jurnal Akuntansi dan Keuangan, 17(1), 12-27.
Garcia‐Blandon, J., & Argiles‐Bosch, J. M. (2018). Audit Partner Industry Specialization and Audit Quality: Evidence from Spain. International Journal of Auditing, 22(1), 98-108.
Gaver, J. J., & Utke, S. (2018). Audit Quality and Specialist Tenure. The Accounting Review, 94(3), 113-147.
Gendron, Y., Cooper, D. J., & Townley, B. (2007). The Construction of Auditing Expertise in Measuring Government Performance. Accounting, organizations and society, 32(1-2), 101-129.
Gul, F. A., Wu, D., & Yang, Z. (2013). Do Individual Auditors Affect Audit Quality? Evidence from Archival data. The Accounting Review, 88(6), 1993-2023.
Gunn, J. L., & Michas, P. N. (2017). Auditor Multinational Expertise and Audit Quality. The Accounting Review, 93(4), 203-224.
Idawati, W. (2014). Effect of Audit Rotation, Audit Fee and Auditor Competence to Motivation Auditor and Implications on Audit Quality (Study in Registered Public Accountant Firms at Bank Indonesia). Audit Fee and Auditor Competence to Motivation Auditor and Implications on Audit Quality (Study in Registered Public Accountant Firms at Bank Indonesia)(May 27, 2014).
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of financial economics, 3(4), 305-360.
Jiang, J. X., Wang, I. Y., & Wang, K. P. (2018). Big N Auditors and Audit Quality: New Evidence from Quasi-experiments. The Accounting Review.
Kamath, R., Huang, T.-C., & Moroney, R. A. (2018). Auditor Rotation and Perceived Competence and Independence: The Effect of Fees and Industry Specialization. Journal of International Accounting Research, 17(3), 153-175.
Kanagaretnam, K., Lobo, G. J., & Mathieu, R. (2004). Earnings Management to Reduce Earnings Variability: Evidence from Bank Loan Loss Provisions. Review of Accounting and Finance, 3(1), 128-148.
Kwon, S. Y., Park, J., & Yu, J. (2017). The Effect of Industry-Specialist Auditors on SEO Underpricing Before and After the Global Financial Crisis. Auditing: A journal of practice & Theory, 37(1), 89-113.
Lennox, C., Wu, X., & Zhang, T. (2016). The Effect of Audit Adjustments on Earnings Quality: Evidence from China. Journal of accounting and Economics, 61(2-3), 545-562.
Minutti‐Meza, M. (2013). Does Auditor Industry Specialization Improve Audit Quality? Journal of Accounting Research, 51(4), 779-817.
Nadia, N. F. (2016). Pengaruh Tenur KAP, Reputasi KAP dan Rotasi KAP terhadap Kualitas Audit. Jurnal Akuntansi Bisnis, 13(26), 113-130.
Neal, T. L., & Riley Jr, R. R. (2004). Auditor Industry Specialist Research Design. Auditing: A journal of practice & Theory, 23(2), 169-177.
Nelson, M., & Tan, H. T. (2005). Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective. Auditing: A journal of practice & Theory, 24(s-1), 41-71.
Nizar, A. A. (2017). Pengaruh Rotasi, Reputasi dan Spesialisasi Auditor terhadap Kualitas Audit (Studi Empiris pada Perusahaan Manufaktur yang Listed di BEI). Jurnal Ilmiah Akuntansi:Kompartemen, 15(2), 150-161.
Paramita, N. K. A., & Latrini, N. M. Y. (2015). Pengaruh Ukuran Perusahaan, Umur Publikasi, Masa Perikatan Audit, Pergantian Manajemen Pada Kualitas Audit. E-Jurnal Akuntansi, 142-156.
Pramaswaradana, I. G. N. I., & Astika, I. B. P. (2017). Pengaruh Audit Tenure, Audit Fee, Rotasi Auditor, Spesialsiasi Auditor, dan Umur Publikasi pada Kualitas Audit. E-Jurnal Akuntansi, 19(1), 168-194.
Romanus, R. N., Maher, J. J., & Fleming, D. M. (2008). Auditor Industry Specialization, Auditor Changes, and Accounting Restatements. Accounting Horizons, 22(4), 389-413.
Siregar, Y., & Elissabeth, D. M. (2018). Pengaruh Audit Tenure, Reputasi Auditor, Spesialisasi Audit, dan Ukuran Perusahaan terhadap Kualitas Audit pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI). JURNAL ILMIAH SIMANTEK, 2(3), 168-194.
Solomon, I., Shields, M. D., & Whittington, O. R. (1999). What Do Industry-Specialist Auditors Know? Journal of Accounting Research, 37(1), 191-208.