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Journal Articles

29 03, 2022

Does a Female Audit Engagement Partner Offer Higher Audit Quality?
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Does a Female Audit Engagement Partner Offer Higher Audit Quality?

Journal Articles, Research

Does a Female Audit Engagement Partner Offer Higher Audit Quality?

By saddam|2022-03-31T04:08:02+07:00March 29th, 2022|Journal Articles, Research|0 Comments

Abstract This research aims to analyze whether female audit engagement partners offer higher audit quality than male audit engagement partners. The results show that companies which are audited by female engagement partners have no significant associations with audit quality. Meanwhile, it also shows that female audit engagement partners offer higher audit quality with a positive [...]

18 03, 2022

Are Independent Commissioners Able to Mitigate Higher Audit Fees in Politically Connected Firms? Evidence from Indonesia
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Are Independent Commissioners Able to Mitigate Higher Audit Fees in Politically Connected Firms? Evidence from Indonesia

Conference Paper, Journal Articles, Research

Are Independent Commissioners Able to Mitigate Higher Audit Fees in Politically Connected Firms? Evidence from Indonesia

By saddam|2022-03-31T04:08:21+07:00March 18th, 2022|Conference Paper, Journal Articles, Research|0 Comments

Abstract This study aims to examine the relationship of political connection and independent commissioners to audit fees charged by the auditor. Using both univariate and multivariate analysis on 961 firm-year observations from Indonesian listed, we find that political connection (independent commissioners) has positive (negative) relationship to audit fees. We also find that independent commissioners are [...]