THE INFLUENCE OF AUDITOR'S REPUTATION, AUDITOR'S FEE AND AUDITOR'S SCEPTICISM AUDIT QUALITY IN EARNINGS MANAGEMENT

QR Code

THE INFLUENCE OF AUDITOR'S REPUTATION, AUDITOR'S FEE AND AUDITOR'S SCEPTICISM AUDIT QUALITY IN EARNINGS MANAGEMENT

This study presents an evidence on the importance of auditor's reputation, auditor's fee and auditor's scepticism to the quality of auditing earnings management. Using auditors from the Big 4 and non-Big 4 audit firms, a study was conducted to examine whether these characteristics of...

Full description

Bibliographic Details
Published in:	Academy of Accounting and Financial Studies Journal
Main Author:	Mat S.A.; Muhammad K.; Mohamed N.; Ghani E.K.; Ali M.M.
Format:	Article
Language:	English
Published:	Allied Business Academies 2021
Online Access:	https://www.scopus.com/inward/record.uri?eid=2-s2.0-85112252479&partnerID=40&md5=fca1c129130fbb1b478f36a74aaf2227

Similar Items

The change of auditors in businesses and earnings conservatism
by: Kamarudin K.A.; Ismail W.A.W.
Published: (2012)

The influence of external auditor’s working style, communication barriers and enterprise risk management toward reliance on internal auditor’s work
by: Fazlida M.R.; Paino H.; Jabar F.A.
Published: (2015)

Investigating factors that influence Malaysian auditors’ ethical sensitivity
by: Johari R.J.; Alam M.M.; Said J.
Published: (2021)

EXAMINING THE RELATIONSHIP BETWEEN WORK STRESSORS AND AUDITORS’ JOB PERFORMANCE
by: Ali N.M.; Ghani E.K.
Published: (2022)

Proficiency of internal auditors and effectiveness of public sector audit in malaysian public organizations
by: Noor N.R.A.M.; Mansor N.
Published: (2019)

THE INTERNAL AUDITORS’ RESPONSES IN ENVIRONMENTAL AUDITING PRACTICES: PROBLEM SOLVERS VS CHECKER
by: Mohd Jamil M.; Zainal Abidin N.H.; Mohd Alwi N.
Published: (2023)

External Shariah auditing in Islamic banks: what do internal auditors think?
by: Mohd Haridan N.; Sheikh Hassan A.F.; Mohammed Shah S.
Published: (2024)

The influence of professional scepticism, self-efficacy and perceived ethical climate on internal auditors’ ethical judgment in public sector management; [Wpływ zawodowego sceptycyzmu, samooceny i klimatu etycznego na etyczną ocenę wewnętrznych audytorów w zarządzaniu sektorem publicznym]
by: Ghani E.K.; Respati H.; Darsono J.T.; Yusoff M.M.
Published: (2019)

Political connections: a threat to auditor independence?
by: Wahab E.A.A.; Zain M.M.; Rahman R.A.
Published: (2015)

Talent management for Shariah auditors: Case study evidence from the practitioners
by: Ali N.A.M.; Kasim N.
Published: (2019)

Objectivity Threats: Would it Jeopardise Malaysian Internal Auditors' Risk Judgment Quality?
by: Razali, et al.
Published: (2023)

Objectivity Threats: Would it Jeopardise Malaysian Internal Auditors’ Risk Judgment Quality?
by: Razali F.M.; Said J.; Johari R.J.; Ibrahim N.
Published: (2023)

Analysis of auditor general's report: Delay issue in project completion
by: Johari R.J.; Sayed Hussin S.A.H.; Wan Mohamed W.N.; Rashid N.
Published: (2020)

The Influence of Professional Skepticism on Fraud Detection: The Case of Malaysian Non – Big 4 Auditors
by: Nazri S.N.F.S.M.; Zahba I.H.; Zolkaflil S.; Zainuddin N.
Published: (2023)

QMS external quality auditors’ competency requirements: perspectives from accredited certification bodies in Malaysia
by: Ab Wahid R.; Tan P.-L.
Published: (2023)

Tax fraud risk judgment: The lens of tax auditors and tax investigators
by: Khalid N.H.; Sanusi Z.M.
Published: (2024)

Organizational commitment and emotional intelligent: Explaining the interaction of personality traits of auditors
by: Mohd Sanusi Z.; Supar M.; Mohd Iskandar T.; Sari R.N.
Published: (2010)

Empowering organisations through confident risk navigation: The crucial role of internal auditors
by: Razali F.M.; Said J.; Johari R.J.
Published: (2024)

Determinants of Occupational Fraud Among Public Sector Employees in Maldives: External Auditor’s Perspective
by: Yusoff H.; Hoque M.N.; Waheeda M.; Kamal M.E.B.M.
Published: (2024)

The effect of big data competencies and tone at the top on internal auditors fraud detection effectiveness
by: Dewi, et al.
Published: (2024)

The effect of big data competencies and tone at the top on internal auditors fraud detection effectiveness
by: Dewi N.S.; Said J.; Faiza S.N.; Julian L.
Published: (2024)

Family firms, audit committees and audit fees: Evidence from an emerging economy
by: Haji-Abdullah N.M.; Othman R.; Shrestha K.
Published: (2016)

Personal Energy Auditor based on Energy Consumption Rating using Normal Distribution for Energy Efficiency
by: Zurkafli A.Z.; Zaini N.; Latip M.F.A.
Published: (2020)

The effects of tone at the top and professional skepticism on fraud risk judgment among internal auditors in Indonesia
by: Julian L.; Johari R.J.; Said J.; Wondabio L.S.
Published: (2021)

Examining the Role of Personality Traits, Digital Technology Skills and Competency on the Effectiveness of Fraud Risk Assessment among External Auditors
by: Mat Ridzuan N.I.; Said J.; Razali F.M.; Abdul Manan D.I.; Sulaiman N.
Published: (2022)

Exploring Hurtt’s Professional Scepticism Scale for Accounting Students
by: Muhammad K.; Ghani E.K.; Ilias A.; Razali F.M.; Yassin N.D.A.M.
Published: (2024)

The relationship between director’s compensation and audit fee: Empirical evidence from developing countries
by: Ardianto A.; Putri F.V.; Ghani N.A.; Mardijuwono A.W.; Rochmah H.N.; Soeprajitno R.W.N.
Published: (2023)

Mediating Effect of Audit Quality on the Relationship between Corporate Governance Mechanisms and Accrual Earnings Management
by: Mustapha U.A.; Rashid N.N.M.; Bala H.; Ya'u A.
Published: (2023)

Audit Committee Diversity, Analysts’ Forecast Accuracy and Earnings Management: Evidence from Malaysia
by: Marzuki M.M.
Published: (2022)

Exploring earnings management: Institutional ownership and audit size in Malaysia’s sustainability pathway
by: Ali S.M.; Norhashim M.; Jaffar N.
Published: (2023)

THE INFLUENCE OF FRAUD TRIANGLE FACTORS ON REAL EARNINGS MANAGEMENT
by: Hasnan S.; Othman N.; Hussain A.R.M.; Ali M.M.
Published: (2022)

The effect of firm characteristics on earnings management practices among malaysian public listed companies in the technological industry
by: Ghani E.K.; Azemi N.A.M.; Puspitasari E.
Published: (2019)

Board Gender Diversity Effect to Various Earnings Management Estimation Models
by: Izwan, et al.
Published: (2023)

Ethical perception of students on earnings management
by: Rusop N.A.M.; Mohammed N.F.; Sutainim N.A.
Published: (2024)

CEO POWER, CORPORATE GOVERNANCE MECHANISMS AND EARNINGS QUALITY
by: Hemdan D.A.M.; Saif-Ur-rehman; Khan F.
Published: (2023)

The relationship between audit committee, political influence and financial reporting quality: Malaysian evidence
by: Ghazali A.W.; Shafie N.A.
Published: (2019)

The importance of financial audit: Benefits, challenges and service quality towards client loyalty
by: Mohd-Sanusi Z.; Mat-Isa Y.; Mohamed M.; Lee T.-H.; Takiah M.-I.
Published: (2012)

Business elites and earnings management in Malaysian public listed companies
by: Sriram R.A.P.; Yusoff W.S.; Salleh M.F.M.; Ibrahim S.; Rashid I.M.A.; Azmin A.A.
Published: (2021)

Governance issues on earning management: A case of manufacturing industry
by: Paino H.; Iskandar T.I.T.
Published: (2021)

CEO Career Horizon, CEO Power, Corporate Governance and Earnings Quality: Evidence from Egypt
by: Hemdan D.A.M.; Hasnan S.; Saif-Ur-Rehman; Ali M.M.
Published: (2023)