The Effect of the Size of Public Accounting Firms (KAP) and Specialist Auditors on Audit Quality with the Audit Committee as a Moderating Variable

Hidayah, Retnoningrum and Darmawan, Wisnu and Suryarini, Trisni and Suryandari, Dhini and Rahayu, Rita (2021) The Effect of the Size of Public Accounting Firms (KAP) and Specialist Auditors on Audit Quality with the Audit Committee as a Moderating Variable. In: Proceedings of the 3rd International Conference on Economics, Business and Economic Education Science, ICE-BEES 2020, 22-23 July 2020, Semarang, Indonesia.

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Abstract

The audit quality becomes important in the realization of good corporate governance. There are several things that affect audit quality, namely the size of public accounting firm (KAP), specialist auditors, audit tenure, and so on. This study examines the influence of KAP size and specialist auditor

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 14:22
Last Modified: 17 Apr 2026 08:33
URI: http://eprints.eai.eu/id/eprint/34473

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