Sarwoko, Iman and Agoes, Sukrisno (2014) An empirical analysis of auditor's industry specialization, auditor's independence and audit procedures on audit quality: Evidence from Indonesia. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur.

Preview

PDF Available under License Creative Commons Attribution Non-commercial No Derivatives. Download (358kB) | Preview

Abstract

This study aims to investigate the influence of auditor's industry specialization, auditor's independence and audit procedures to detect fraud towards audit quality.This study applies explanatory research in which questionnaires and interviews serve as the primary data.The sample of this study is 50 public accounting firms which are registered in the Indonesian capital market.The results of this study depicted that auditor's industry specialization and auditor's independence have significant influence on the implementation of audit procedures to detect fraud, and the auditor's industry specialization, auditor's independence, and audit procedures to detect fraud have significant influence on the audit quality. Such results indicate that the measures to enhance audit quality can be taken by means of developing a competency in auditor's industry specialization, promoting auditor's independent mental attitude and implementing sufficient audit procedures to detect material fraud in a financial statements audit.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	Published in Procedia Social and Behavioral Sciences, Volume 164 (2014), ISSN 1877-0428 pp. 1-666 Organized by: School of Accountancy, College of Business, Universiti Utara Malaysia.
Uncontrolled Keywords:	Auditors’ industry specialization; auditors’ independence; audit procedures; audit quality; public accounting.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	09 Mar 2015 08:23
Last Modified:	18 Apr 2016 06:46
URI:	https://repo.uum.edu.my/id/eprint/13388

Actions (login required)

View Item