How to cite this paper
Syam, M., Ghozali, I., Adam, A & Merawati, E. (2021). The antecedents of audit quality: The input-process-output factors.Accounting, 7(6), 1275-1286.
Refrences
Abedalqader Al‐Thuneibat, A., Tawfiq Ibrahim Al Issa, R., & Ata Baker, R. A. (2011). Do audit tenure and firm size contribute to audit quality? Managerial Auditing Journal, 26(4), 317–334.
Bell, T. B., Causholli, M., & Knechel, W. R. (2015). Audit Firm Tenure, Non-Audit Services, and Internal Assessments of Audit Quality. Journal of Accounting Research, 53(3), 461–509.
Carcello, J. V, Hermanson, R. H., & McGrath, N. T. (1992). Audit Quality Attributes: The Perceptions of Audit Partners, Preparers, and Financial Statement Users. Auditing: A Journal of Practice & Theory, 11(1), 1–15.
Chae, S. J., & Hwang, H. J. (2017). The effect of audit quality on crash risk: Focusing on distribution & service companies. The Journal of Distribution Science, 15(8), 47-54.
Chen, K. Y., Elder, R. J., & Liu, J.-L. (2005). Auditor Independence, Audit Quality and Auditor-Client Negotiation Outcomes: Some Evidence from Taiwan. Journal of Contemporary Accounting & Economics, 1(2), 119–146.
Christensen, B. E., Glover, S. M., Omer, T. C., & Shelley, M. K. (2016). Understanding Audit Quality: Insights from Audit Professionals and Investors. Contemporary Accounting Research, 33(4), 1648–1684.
Daniels, B. W., & Booker, Q. (2011). The effects of audit firm rotation on perceived auditor independence and audit quality. Research in Accounting Regulation, 23(1), 78–82.
DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183–199.
Dechow, P. M., Ge, W., Larson, C. R., & Sloan, R. G. (2011). Predicting Material Accounting Misstatements. Contemporary Accounting Research, 28(1), 17-82.
DeFond, M., Erkens, D. H., & Zhang, J. (2014). Do client characteristics really drive Big N quality differentiation. University of Southern California.
Faisal, F. (2017). The Impact of Authentic Leadership, Corporate Ethical Values, Employee Incentives and Workload/Task Complexity on Dysfunctional Auditor Behavior. International Journal of Economic Research, 14(9).
Federation of European Accountant (2016). Overview of Audit Quality Indicators Initiatives Update. Audit & Assurance, (December 2015), 1–21.
Fernando, G. D., Abdel-Meguid, A. M., & Elder, R. J. (2010). Audit quality attributes, client size and cost of equity capital. Review of Accounting & Finance, 9(4), 363–381.
Francis, J. R. (2004). What do we know about audit quality? British Accounting Review.
Furiady, O., & Kurnia, R. (2015). The Effect of Work Experiences, Competency, Motivation, Accountability and Objectivity towards Audit Quality. Procedia - Social and Behavioral Sciences, 211, 328–335.
Garcia-Blandon, J., & Argiles-Bosch, J. M. (2017). The interaction effects of firm and partner tenure on audit quality. Accounting and Business Research, 47(7), 810–830.
Ghosh, A., & Moon, D. (2005). Auditor tenure and perceptions of audit quality. Accounting Review, 80(2), 585–612.
Gold, A., Kuang, Y. F., Lee, G., & Qin, B. (2017). Do Satisfied Auditors Perform Better? Investigating the Association between Audit Firm Employee Job Satisfaction and Audit Quality. Working Paper.
González-Díaz, B., García-Fernández, R., & López-Díaz, A. (2015). Auditor tenure and audit quality in Spanish state-owned foundations. Revista de Contabilidad, 18(2), 115–126.
Gul, F. A., Wu, D., & Yang, Z. (2013). Do individual auditors affect audit quality? Evidence from archival data. Accounting Review, 88(6), 1993–2023.
Hohenfels, D. (2016). Auditor Tenure and Perceived Earnings Quality. International Journal of Auditing, 20(3), 224–238.
Hyun, J.S., & Ki-Chang,Y. (2020). The Effects of Widening Daily Stock Price Limits on the Relevance between Audit Quality and Stock Return. The Journal of Asian Finance, Economics and Business, 7(4).
IAASB. (2013). A framework for audit quality: Consultation Paper, 1–72.
IAASB. (2013). Framework for Audit Quality: Key Elements that Create an Environment for Audit Quality, 1–13.
IAASB. (2014). Framework for Audit Quality: Key Elements that Create an Environment for Audit Quality, 1–63.
Jamal, K., & Sunder, S. (2011). Is mandated independence necessary for audit quality? Accounting, Organizations and Society, 36(4–5), 284–292.
JI_Hang, S. (2019). Market Competition and Audit Quality in Distribution and Service Industries. 유통과학연구 / v.17, no.4, Year, pp. https://doi.org/10.15722/jds.17.4.201904.33
Junaidi, Miharjo, S., & Hartadi, B. (2012). Does auditor tenure reduce audit quality? Gadjah Mada International Journal of Business, 14(3), 303–315.
Kilgore, A., Harrison, G., & Radich, R. (2014). Audit quality: what’s important to users of audit services. Managerial Auditing Journal, 29(9), 776–799.
Kilgore, A., Radich, R., & Harrison, G. (2011). The Relative Importance of Audit Quality Attributes. Australian Accounting Review, 21(3), 253–265.
Lee, D. K. J. S. (2015). Auditor tenure and audit quality an empirical analysis at audit firm and audit partner level for the German market, 619.
Li, Y., Stokes, D., Taylor, S., & Wong, L. (2009). Audit quality, accounting attributes and the cost of equity capital. Working Paper, (OCTOBER).
Lim, C. Y., & Tan, H. T. (2010). Does auditor tenure improve audit quality? Moderating effects of industry specialization and fee dependence. Contemporary Accounting Research, 27(3), 923–957.
Lin, L., & Kong Tepalagul, N. (2015). Auditor Independence and Audit Quality: A Literature Review. The Effects of Brief Mindfulness Intervention on Acute Pain Experience: An Examination of Individual Difference, 1, 1–54.
Malaysian Institute of Accountants. (2016). The Future of Audit. Accountants Today, (Sept/Oct), 10–15.
Muliati, M., Mayapada, A.G, Parwati, N.M.DS, Ridwan, R., & Samilta, D. (2021). Does Audit Matter in Earnings Quality of Indonesia Banks?. Journal of Asian Finance, Economics and Business, 8(2), 0143–0150
Patrick, Z., Vitalis, K., & Mdoom, I. (2017). Effect of auditor independence on audit quality: A review of literature. International Journal of Business and Management Invention, 6(3), 51-59.
Prayogo, B., & Agoes, S. (2017). Role of Audit Regulation on The Effect of Corporate Governance and Audit Quality on Earnings Management. International Journal of Sustainable Development, 10(10).
PWC - Indonesia (2015). Overview of Audit Quality Indicators Initiatives, (November), 1–6.
PWC - Indonesia. (2017). Transparency report: A conversation on transparency, quality, and value, (September).
Rahmina, L. Y., Agoes, S., Rohami, S., Wan Nordin, W. H., Mohd. ’Atef, M. Y., & Md Hairi, M. H. (2015). An empirical analysis of auditor independence and audit fees on audit quality. International Journal of Management and Business Studies, 3(3), 99–109.
Rohami, S., Wan Nordin, W. H., Mohd. ’Atef, M. Y., & Md Hairi, M. H. (2009). Audit Firm Tenure and Auditor Reporting Quality: Evidence in Malaysia. International Business Research, 2(2), 99–109.
Saputra, W. (2015). The Impact Of Auditor‘ s Independence On Audit Quality : A Theoretical Approach. International Journal of Scientific & Technology Research, 4(12, DECEMBER 2015).
Sarwoko, I., & Agoes, S. (2014). An Empirical Analysis of Auditor’s Industry Specialization, Auditor’s Independence and Audit Procedures on Audit Quality: Evidence from Indonesia. Procedia - Social and Behavioral Sciences, 164(August), 271–281.
Siregar, S. V., Amarullah, F., Wibowo, A., & Anggraita, V. (2012). Audit tenure, auditor rotation, and audit quality: The case of Indonesia. Asian Journal of Business and Accounting, 5(1), 55–74.
Skinner, D. J., & Srinivasan, S. (2012). Audit quality and auditor reputation: Evidence from Japan. The Accounting Review, 87(5), 1737-1765.
Srinivasan, S., Wahid, A. S., & Yu, G. (2015). Admitting mistakes: Home country effect on the reliability of restatement reporting. The Accounting Review, 90(3), 1201-1240.
Stanley, J. D., & DeZoort, F.T. (2007). Audit firm tenure and financial restatements: An analysis of industry specialization and fee effects. Journal of Accounting and Public Policy, 26(2), 131-159.
Suseno, N. S. (2013). An empirical analysis of auditor independence and audit fees on audit quality. International Journal of Management and Business Studies, 3(3), 82–87.
Tepalagul, N., & Lin, L. (2015). Auditor Independence and Audit Quality: A Literature Review. Journal of Accounting, Auditing & Finance, 30(1), 101–121.
van Raak, J., & Thürheimer, U. (2016). Opportunities to improve the measurement of audit quality: A call for collaboration between the profession and academics. Mab, 90(9), 352–358.
Wooten, T. C., & Colson, R. H. (2003). Research About Audit Quality. CPA Journal, 73(1), 48. Retrieved from
Zhang, Y., Zhou, J., & Zhou, N. (2007). Audit committee quality, auditor independence, and internal control weaknesses. Journal of Accounting and Public Policy, 26(3), 300–327.
Bell, T. B., Causholli, M., & Knechel, W. R. (2015). Audit Firm Tenure, Non-Audit Services, and Internal Assessments of Audit Quality. Journal of Accounting Research, 53(3), 461–509.
Carcello, J. V, Hermanson, R. H., & McGrath, N. T. (1992). Audit Quality Attributes: The Perceptions of Audit Partners, Preparers, and Financial Statement Users. Auditing: A Journal of Practice & Theory, 11(1), 1–15.
Chae, S. J., & Hwang, H. J. (2017). The effect of audit quality on crash risk: Focusing on distribution & service companies. The Journal of Distribution Science, 15(8), 47-54.
Chen, K. Y., Elder, R. J., & Liu, J.-L. (2005). Auditor Independence, Audit Quality and Auditor-Client Negotiation Outcomes: Some Evidence from Taiwan. Journal of Contemporary Accounting & Economics, 1(2), 119–146.
Christensen, B. E., Glover, S. M., Omer, T. C., & Shelley, M. K. (2016). Understanding Audit Quality: Insights from Audit Professionals and Investors. Contemporary Accounting Research, 33(4), 1648–1684.
Daniels, B. W., & Booker, Q. (2011). The effects of audit firm rotation on perceived auditor independence and audit quality. Research in Accounting Regulation, 23(1), 78–82.
DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183–199.
Dechow, P. M., Ge, W., Larson, C. R., & Sloan, R. G. (2011). Predicting Material Accounting Misstatements. Contemporary Accounting Research, 28(1), 17-82.
DeFond, M., Erkens, D. H., & Zhang, J. (2014). Do client characteristics really drive Big N quality differentiation. University of Southern California.
Faisal, F. (2017). The Impact of Authentic Leadership, Corporate Ethical Values, Employee Incentives and Workload/Task Complexity on Dysfunctional Auditor Behavior. International Journal of Economic Research, 14(9).
Federation of European Accountant (2016). Overview of Audit Quality Indicators Initiatives Update. Audit & Assurance, (December 2015), 1–21.
Fernando, G. D., Abdel-Meguid, A. M., & Elder, R. J. (2010). Audit quality attributes, client size and cost of equity capital. Review of Accounting & Finance, 9(4), 363–381.
Francis, J. R. (2004). What do we know about audit quality? British Accounting Review.
Furiady, O., & Kurnia, R. (2015). The Effect of Work Experiences, Competency, Motivation, Accountability and Objectivity towards Audit Quality. Procedia - Social and Behavioral Sciences, 211, 328–335.
Garcia-Blandon, J., & Argiles-Bosch, J. M. (2017). The interaction effects of firm and partner tenure on audit quality. Accounting and Business Research, 47(7), 810–830.
Ghosh, A., & Moon, D. (2005). Auditor tenure and perceptions of audit quality. Accounting Review, 80(2), 585–612.
Gold, A., Kuang, Y. F., Lee, G., & Qin, B. (2017). Do Satisfied Auditors Perform Better? Investigating the Association between Audit Firm Employee Job Satisfaction and Audit Quality. Working Paper.
González-Díaz, B., García-Fernández, R., & López-Díaz, A. (2015). Auditor tenure and audit quality in Spanish state-owned foundations. Revista de Contabilidad, 18(2), 115–126.
Gul, F. A., Wu, D., & Yang, Z. (2013). Do individual auditors affect audit quality? Evidence from archival data. Accounting Review, 88(6), 1993–2023.
Hohenfels, D. (2016). Auditor Tenure and Perceived Earnings Quality. International Journal of Auditing, 20(3), 224–238.
Hyun, J.S., & Ki-Chang,Y. (2020). The Effects of Widening Daily Stock Price Limits on the Relevance between Audit Quality and Stock Return. The Journal of Asian Finance, Economics and Business, 7(4).
IAASB. (2013). A framework for audit quality: Consultation Paper, 1–72.
IAASB. (2013). Framework for Audit Quality: Key Elements that Create an Environment for Audit Quality, 1–13.
IAASB. (2014). Framework for Audit Quality: Key Elements that Create an Environment for Audit Quality, 1–63.
Jamal, K., & Sunder, S. (2011). Is mandated independence necessary for audit quality? Accounting, Organizations and Society, 36(4–5), 284–292.
JI_Hang, S. (2019). Market Competition and Audit Quality in Distribution and Service Industries. 유통과학연구 / v.17, no.4, Year, pp. https://doi.org/10.15722/jds.17.4.201904.33
Junaidi, Miharjo, S., & Hartadi, B. (2012). Does auditor tenure reduce audit quality? Gadjah Mada International Journal of Business, 14(3), 303–315.
Kilgore, A., Harrison, G., & Radich, R. (2014). Audit quality: what’s important to users of audit services. Managerial Auditing Journal, 29(9), 776–799.
Kilgore, A., Radich, R., & Harrison, G. (2011). The Relative Importance of Audit Quality Attributes. Australian Accounting Review, 21(3), 253–265.
Lee, D. K. J. S. (2015). Auditor tenure and audit quality an empirical analysis at audit firm and audit partner level for the German market, 619.
Li, Y., Stokes, D., Taylor, S., & Wong, L. (2009). Audit quality, accounting attributes and the cost of equity capital. Working Paper, (OCTOBER).
Lim, C. Y., & Tan, H. T. (2010). Does auditor tenure improve audit quality? Moderating effects of industry specialization and fee dependence. Contemporary Accounting Research, 27(3), 923–957.
Lin, L., & Kong Tepalagul, N. (2015). Auditor Independence and Audit Quality: A Literature Review. The Effects of Brief Mindfulness Intervention on Acute Pain Experience: An Examination of Individual Difference, 1, 1–54.
Malaysian Institute of Accountants. (2016). The Future of Audit. Accountants Today, (Sept/Oct), 10–15.
Muliati, M., Mayapada, A.G, Parwati, N.M.DS, Ridwan, R., & Samilta, D. (2021). Does Audit Matter in Earnings Quality of Indonesia Banks?. Journal of Asian Finance, Economics and Business, 8(2), 0143–0150
Patrick, Z., Vitalis, K., & Mdoom, I. (2017). Effect of auditor independence on audit quality: A review of literature. International Journal of Business and Management Invention, 6(3), 51-59.
Prayogo, B., & Agoes, S. (2017). Role of Audit Regulation on The Effect of Corporate Governance and Audit Quality on Earnings Management. International Journal of Sustainable Development, 10(10).
PWC - Indonesia (2015). Overview of Audit Quality Indicators Initiatives, (November), 1–6.
PWC - Indonesia. (2017). Transparency report: A conversation on transparency, quality, and value, (September).
Rahmina, L. Y., Agoes, S., Rohami, S., Wan Nordin, W. H., Mohd. ’Atef, M. Y., & Md Hairi, M. H. (2015). An empirical analysis of auditor independence and audit fees on audit quality. International Journal of Management and Business Studies, 3(3), 99–109.
Rohami, S., Wan Nordin, W. H., Mohd. ’Atef, M. Y., & Md Hairi, M. H. (2009). Audit Firm Tenure and Auditor Reporting Quality: Evidence in Malaysia. International Business Research, 2(2), 99–109.
Saputra, W. (2015). The Impact Of Auditor‘ s Independence On Audit Quality : A Theoretical Approach. International Journal of Scientific & Technology Research, 4(12, DECEMBER 2015).
Sarwoko, I., & Agoes, S. (2014). An Empirical Analysis of Auditor’s Industry Specialization, Auditor’s Independence and Audit Procedures on Audit Quality: Evidence from Indonesia. Procedia - Social and Behavioral Sciences, 164(August), 271–281.
Siregar, S. V., Amarullah, F., Wibowo, A., & Anggraita, V. (2012). Audit tenure, auditor rotation, and audit quality: The case of Indonesia. Asian Journal of Business and Accounting, 5(1), 55–74.
Skinner, D. J., & Srinivasan, S. (2012). Audit quality and auditor reputation: Evidence from Japan. The Accounting Review, 87(5), 1737-1765.
Srinivasan, S., Wahid, A. S., & Yu, G. (2015). Admitting mistakes: Home country effect on the reliability of restatement reporting. The Accounting Review, 90(3), 1201-1240.
Stanley, J. D., & DeZoort, F.T. (2007). Audit firm tenure and financial restatements: An analysis of industry specialization and fee effects. Journal of Accounting and Public Policy, 26(2), 131-159.
Suseno, N. S. (2013). An empirical analysis of auditor independence and audit fees on audit quality. International Journal of Management and Business Studies, 3(3), 82–87.
Tepalagul, N., & Lin, L. (2015). Auditor Independence and Audit Quality: A Literature Review. Journal of Accounting, Auditing & Finance, 30(1), 101–121.
van Raak, J., & Thürheimer, U. (2016). Opportunities to improve the measurement of audit quality: A call for collaboration between the profession and academics. Mab, 90(9), 352–358.
Wooten, T. C., & Colson, R. H. (2003). Research About Audit Quality. CPA Journal, 73(1), 48. Retrieved from
Zhang, Y., Zhou, J., & Zhou, N. (2007). Audit committee quality, auditor independence, and internal control weaknesses. Journal of Accounting and Public Policy, 26(3), 300–327.