Peer Review and Audit Quality

KARHI, NISJAR and RITA, YUNIARTI (2015) Peer Review and Audit Quality. In: Third International Conference on Advances in Economics, Management and Social Study - EMS 2015, 11-12 APRIL 2015, Kuala Lumpur, Malaysia.

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Abstract

This study aims to examine the determinant factors of audit quality by proposing the hypothesis that peer review effect the audit quality. In this study, the unit of analysis is the external auditor who has worked in Certified Public Accountant - CPA firm. The author takes the CPA Firm in Bandung, West Java, Indonesia. Empirical test results that peer review significantly affect to audit quality in public accounting firm in Bandung

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: Audit Quality, Peer Review
Depositing User: Mr. John Steve
Date Deposited: 04 May 2019 12:28
Last Modified: 04 May 2019 12:28
URI: http://publications.theired.org/id/eprint/1927

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