PENGUKURAN KUALITAS AUDIT: SEBUAH ESAI [JURNAL]
ABSTRACT
This paper discusses audit quality issue. The issue becomes important
after the fall of Andersen accounting firm, which is one of the biggest
international accounting firms. To define audit quality, the author uses two
primary dimensions from DeAngelo (1981b): competency and independency. But
unlike DeAngelo’s market approach, the author uses actual competency and
independency.
Another issue is unit of analysis. Researchers should separate the work
quality of an accounting firm and that of an auditor. This separation implies that
if competency is assumed to be constant, auditors working in big and small
accounting firms are different only in terms of independency.
It does not mean that this paper is complete enough to support auditing
researches to understand the whole audit quality measurement problem. The
paper is expected to guide future researches examining audit quality by
considering weaknesses of the existing measurement tools.
Keywords: audit quality, competency, independency, measurement.
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