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Growing Science » Accounting » Specialist tenure of audit partner and audit quality

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Accounting

ISSN 2369-7407 (Online) - ISSN 2369-7393 (Print)
Quarterly Publication
Volume 7 Issue 3 pp. 573-580 , 2021

Specialist tenure of audit partner and audit quality Pages 573-580 Right click to download the paper Download PDF

Authors: Zaenal Fanani, Virmey Mustika Fitriya Budi, A. A. Gde Satia Utama

DOI: 10.5267/j.ac.2021.1.001

Keywords: Audit Quality, Seasoned, Unseasoned, Audit partner, Discretionary accrual

Abstract: This study aims to determine the ability of the audit quality provided by audit partners to be influenced by seasoned and unseasoned specialists using the Ordinary Least Square (OLS) regression method and discretionary loan loss provision (DLLP). This study shows that the audit quality provided by a specialist partner auditor is higher than the non-specialist. Furthermore, after classifying the specialist partner auditors as seasoned and unseasoned, the results showed that the audit quality provided by seasoned specialist partner auditors is higher than the non-specialist. While the audit quality provided by the unseasoned specialist partner auditor is almost the same as those provided by the non-specialist. This study contributes to literature on specialist auditors. The longer the audit partner is classified as a specialist, the higher the audit quality. Therefore, it can improve the quality of financial statements.

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.

Refrences
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Journal: Accounting | Year: 2021 | Volume: 7 | Issue: 3 | Views: 1463 | Reviews: 0

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