Dinamika Kualitas Audit: Auditor Characteristics dan PCAOB Inspections
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Submitted
November 30, 2017
November 30, 2017
Published
September 30, 2017
September 30, 2017
Abstract
This study aimed to find the effects of auditor characteristics on audit quality. Audit characteristic measured by auditor licences, gender, age and audit firm affiliation. While the audit quality proxied by auditor violations conducted by auditor and identified by PCAOB. The data collected from PCAOB Settled Disciplinary listed by PCAOB in its website. Logistic regression is used to test the hypothesis. The study found that all variables did not effect the auditor characteristics on audit quality.
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References
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Arens, A. a, Elder, R. J., & Beasley, M. S. (2012). Auditing and Assurance Service An Integrated Approach (14th Editi). New Jersey: Prentice Hall.
Ball, R. A. Y. (2009). Market and Political / Regulatory on the Recent Perspectives Accounting Scandals. Journal of Accounting Research, 47(2), 277–323. http://doi.org/10.1111/j.l475-679X.2009.00325.x
Barlaup, K., Dronen, I. H., & Stuart, I. (2009). Restoring Trust in Auditing: Ethical Discernment and The Adelphia Scandal. Managerial Auditing Journal, 24(2), 183–203. http://doi.org/10.1108/02686900910924572
Breesch, D., & Branson, J. (2009). The effects of auditor gender on audit quality. IUP Journal of Accounting Research & Audit Practices, 8(3/4), 78.
Carcello, J. V, Hermanson, R. H., & McGrath, N. T. (1992). Audit quality attributes: The perceptions of audit partners, preparers, and financial statement users. Auditing, 11(1), 1.
Carcello, J. V, Hollingsworth, C., & Mastrolia, S. A. (2011). The effect of PCAOB inspections on Big 4 audit quality. Research in Accounting Regulation, 23(2), 85–96.
Catanach, A. H., & Walker, P. L. (1999). The international debate over mandatory auditor rotation: A conceptual research framework. Journal of International Accounting, Auditing and Taxation, 8(1), 43–66. http://doi.org/10.1016/S1061-9518(99)00004-X
DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183–199. http://doi.org/10.1016/0165-4101(81)90002-1
DeFond, M. L. (2010). How should the auditors be audited? Comparing the PCAOB inspections with the AICPA peer reviews. Journal of Accounting and Economics, 49(1), 104–108.
Defond, M. L., & Francis, J. R. (2005). Audit Research after Sarbanes-Oxley. AUDITING: A JOURNAL OF PRACTICE & THEORY, 24(Supplement 2005), 5–30.
Defond, M. L., & Lennox, C. S. (2015). Do PCAOB Inspections Improve the Quality of Internal Control Audits? Journal of Accounting Research. http://doi.org/10.1111/1475-679X.12151
Duff, A. (2004). Auditqual: Dimensions of Audit Quality. Edinburgh.
Francis, J. R. and Yu, M. D. (2009). Big4 Office size and Audit Quality. Accounting Review, 84(5), 1521–1552. http://doi.org/10.2308/accr.2009.84.5.1521
Gunny, K. A., & Zhang, T. C. (2013). PCAOB inspection reports and audit quality. Journal of Accounting and Public Policy, 32(2), 136–160.
Hair, J. F., Anderson, R. E., Babin, B. J., & Black, W. C. (2010). Multivariate data analysis: A global perspective (Vol. 7). Pearson Upper Saddle River, NJ.
Hay, D., Knechel, R., & Willekens, M. (2014). The Routledge Companion to Auditing. Oxon & New York: Routledge. http://doi.org/10.4324/9780203096512.ch21
Hayes, R., Dassen, R., Schilder, A., & Wallage, P. (2005). Principles of Auditing: An Introduction to International Standards on Auditing(Second Edi). England: Prentice Hall.
Johnstone, K. M., Gramling, A. A., & Rittenberg, L. E. (2014). A Risk based Approach to Conducting a Quality Audit (Ninth Edit). South-Western: Cengage Learning.
Knechel, W. R., Krishnan, G. V., Pevzner, M., Shefchik, L. B., & Velury, U. K. (2013). Audit Quality: Insights from the Academic Literature. Auditing: A Journal of Practice & Theory, 32(April 2012), 385–421. http://doi.org/10.2308/ajpt-50350
Knechel, W. R., & Shefchik, L. B. (2002). Audit quality. In The Routledge Companion to Auditing (pp. 130–146). Routledge.
Messier, W. F. (2009). Auditing, Trust and Governance: Developing Regulation in Europe. European Accounting Review (Vol. 18). http://doi.org/10.1080/09638180902924548
Palmrose, Z.-V. (1988). An Analysis of Auditor Litigation and Audit Service Quality. The Accounting Review, 63(1), 55–73. http://doi.org/10.2307/247679
PCAOB. (2016). Annual Report On The Interim Inspection Program Related To Audits Of Brokers And Dealers Pcaob Release No. 2016-004 August 18, 2016. Washington.
Reichelt, K. J., & Wang, D. (2010). National and office-specific measures of auditor industry expertise and effects on audit quality. Journal of Accounting Research, 48(3), 647–686.
Soltani, B. (2007). Auditing An International Approach. England: Pearson Education Limited.
Sultana, N., Singh, H., der Zahn, V., & Mitchell, J.-L. (2015). Audit committee characteristics and audit report lag. International Journal of Auditing, 19(2), 72–87.
Warming-Rasmussen, B., & Jensen, L. (1998). Quality dimensions in external audit services -- an external user perspective. European Accounting Review, 7(1), 65–82. http://doi.org/10.1080/096381898336583
Watkins, A. L., Hillison, W., & Morecroft, S. E. (2004). Audit Quality: a Synthesis of Theory and Empirical Evidence. Journal of Accounting Literature, 23, 153. Retrieved from http://proquest.umi.com/pqdlink?did=820921231&Fmt=7&clientId=16532&RQT=309&VName=PQD
Yu-Shu, C., Yi-Pei, L., & Chu-Yang, C. (2009). The association between auditor quality and human capital. Managerial Auditing Journal, 24(6), 523–541. http://doi.org/10.1108/02686900910966512
Read More
Arens, A. a, Elder, R. J., & Beasley, M. S. (2012). Auditing and Assurance Service An Integrated Approach (14th Editi). New Jersey: Prentice Hall.
Ball, R. A. Y. (2009). Market and Political / Regulatory on the Recent Perspectives Accounting Scandals. Journal of Accounting Research, 47(2), 277–323. http://doi.org/10.1111/j.l475-679X.2009.00325.x
Barlaup, K., Dronen, I. H., & Stuart, I. (2009). Restoring Trust in Auditing: Ethical Discernment and The Adelphia Scandal. Managerial Auditing Journal, 24(2), 183–203. http://doi.org/10.1108/02686900910924572
Breesch, D., & Branson, J. (2009). The effects of auditor gender on audit quality. IUP Journal of Accounting Research & Audit Practices, 8(3/4), 78.
Carcello, J. V, Hermanson, R. H., & McGrath, N. T. (1992). Audit quality attributes: The perceptions of audit partners, preparers, and financial statement users. Auditing, 11(1), 1.
Carcello, J. V, Hollingsworth, C., & Mastrolia, S. A. (2011). The effect of PCAOB inspections on Big 4 audit quality. Research in Accounting Regulation, 23(2), 85–96.
Catanach, A. H., & Walker, P. L. (1999). The international debate over mandatory auditor rotation: A conceptual research framework. Journal of International Accounting, Auditing and Taxation, 8(1), 43–66. http://doi.org/10.1016/S1061-9518(99)00004-X
DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183–199. http://doi.org/10.1016/0165-4101(81)90002-1
DeFond, M. L. (2010). How should the auditors be audited? Comparing the PCAOB inspections with the AICPA peer reviews. Journal of Accounting and Economics, 49(1), 104–108.
Defond, M. L., & Francis, J. R. (2005). Audit Research after Sarbanes-Oxley. AUDITING: A JOURNAL OF PRACTICE & THEORY, 24(Supplement 2005), 5–30.
Defond, M. L., & Lennox, C. S. (2015). Do PCAOB Inspections Improve the Quality of Internal Control Audits? Journal of Accounting Research. http://doi.org/10.1111/1475-679X.12151
Duff, A. (2004). Auditqual: Dimensions of Audit Quality. Edinburgh.
Francis, J. R. and Yu, M. D. (2009). Big4 Office size and Audit Quality. Accounting Review, 84(5), 1521–1552. http://doi.org/10.2308/accr.2009.84.5.1521
Gunny, K. A., & Zhang, T. C. (2013). PCAOB inspection reports and audit quality. Journal of Accounting and Public Policy, 32(2), 136–160.
Hair, J. F., Anderson, R. E., Babin, B. J., & Black, W. C. (2010). Multivariate data analysis: A global perspective (Vol. 7). Pearson Upper Saddle River, NJ.
Hay, D., Knechel, R., & Willekens, M. (2014). The Routledge Companion to Auditing. Oxon & New York: Routledge. http://doi.org/10.4324/9780203096512.ch21
Hayes, R., Dassen, R., Schilder, A., & Wallage, P. (2005). Principles of Auditing: An Introduction to International Standards on Auditing(Second Edi). England: Prentice Hall.
Johnstone, K. M., Gramling, A. A., & Rittenberg, L. E. (2014). A Risk based Approach to Conducting a Quality Audit (Ninth Edit). South-Western: Cengage Learning.
Knechel, W. R., Krishnan, G. V., Pevzner, M., Shefchik, L. B., & Velury, U. K. (2013). Audit Quality: Insights from the Academic Literature. Auditing: A Journal of Practice & Theory, 32(April 2012), 385–421. http://doi.org/10.2308/ajpt-50350
Knechel, W. R., & Shefchik, L. B. (2002). Audit quality. In The Routledge Companion to Auditing (pp. 130–146). Routledge.
Messier, W. F. (2009). Auditing, Trust and Governance: Developing Regulation in Europe. European Accounting Review (Vol. 18). http://doi.org/10.1080/09638180902924548
Palmrose, Z.-V. (1988). An Analysis of Auditor Litigation and Audit Service Quality. The Accounting Review, 63(1), 55–73. http://doi.org/10.2307/247679
PCAOB. (2016). Annual Report On The Interim Inspection Program Related To Audits Of Brokers And Dealers Pcaob Release No. 2016-004 August 18, 2016. Washington.
Reichelt, K. J., & Wang, D. (2010). National and office-specific measures of auditor industry expertise and effects on audit quality. Journal of Accounting Research, 48(3), 647–686.
Soltani, B. (2007). Auditing An International Approach. England: Pearson Education Limited.
Sultana, N., Singh, H., der Zahn, V., & Mitchell, J.-L. (2015). Audit committee characteristics and audit report lag. International Journal of Auditing, 19(2), 72–87.
Warming-Rasmussen, B., & Jensen, L. (1998). Quality dimensions in external audit services -- an external user perspective. European Accounting Review, 7(1), 65–82. http://doi.org/10.1080/096381898336583
Watkins, A. L., Hillison, W., & Morecroft, S. E. (2004). Audit Quality: a Synthesis of Theory and Empirical Evidence. Journal of Accounting Literature, 23, 153. Retrieved from http://proquest.umi.com/pqdlink?did=820921231&Fmt=7&clientId=16532&RQT=309&VName=PQD
Yu-Shu, C., Yi-Pei, L., & Chu-Yang, C. (2009). The association between auditor quality and human capital. Managerial Auditing Journal, 24(6), 523–541. http://doi.org/10.1108/02686900910966512
Authors
Mardian, S. (2017). Dinamika Kualitas Audit: Auditor Characteristics dan PCAOB Inspections. Agregat: Jurnal Ekonomi Dan Bisnis, 1(2), 146–163. Retrieved from https://journal.uhamka.ac.id/index.php/agregat/article/view/823
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