外聘审计师与审计委员会之间的学校联系:印度尼西亚审计费用的证据

IF 3.2 Q1 BUSINESS, FINANCE
Iman Harymawan, Nurhaliza Sani, Adib Minanurohman, Rohami Shafie
{"title":"外聘审计师与审计委员会之间的学校联系:印度尼西亚审计费用的证据","authors":"Iman Harymawan, Nurhaliza Sani, Adib Minanurohman, Rohami Shafie","doi":"10.1108/jaee-09-2022-0257","DOIUrl":null,"url":null,"abstract":"<h3>Purpose</h3>\n<p>This study examines the relationship between school ties among external auditors and audit committee members, and their joint impact on audit fee. We also examine how the monitoring and executive functions within companies moderate this relationship.</p><!--/ Abstract__block -->\n<h3>Design/methodology/approach</h3>\n<p>This study employs a regression analysis model on a sample of companies listed on the Indonesia Stock Exchange from 2016 to 2019, followed by additional analyses using high-low growth and tech samples, as well as robustness tests involving coarsened exact matching (CEM) and Heckman’s (1979) theory to address potential causality issues.</p><!--/ Abstract__block -->\n<h3>Findings</h3>\n<p>This study reveals that school ties between external auditors and audit committees positively influence audit fee. The audit committee size weakens this relationship, while the presence of an internal audit enhances it.</p><!--/ Abstract__block -->\n<h3>Research limitations/implications</h3>\n<p>This research contributes to the literature related to the relationship between school ties and audit fee in Indonesian public companies, providing insights for stakeholders and informing company policies. It aims to increase awareness of the significance of school ties among Indonesian companies.</p><!--/ Abstract__block -->\n<h3>Originality/value</h3>\n<p>This research fills a knowledge gap by examining the link between audit committee-external auditor relationships and audit fees, aiming to generate new insights and empirical evidence to inform future research and regulatory decisions.</p><!--/ Abstract__block -->","PeriodicalId":45702,"journal":{"name":"Journal of Accounting in Emerging Economies","volume":"46 1","pages":""},"PeriodicalIF":3.2000,"publicationDate":"2024-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"School ties between external auditors and audit committee: evidence from the audit fee in Indonesia\",\"authors\":\"Iman Harymawan, Nurhaliza Sani, Adib Minanurohman, Rohami Shafie\",\"doi\":\"10.1108/jaee-09-2022-0257\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<h3>Purpose</h3>\\n<p>This study examines the relationship between school ties among external auditors and audit committee members, and their joint impact on audit fee. We also examine how the monitoring and executive functions within companies moderate this relationship.</p><!--/ Abstract__block -->\\n<h3>Design/methodology/approach</h3>\\n<p>This study employs a regression analysis model on a sample of companies listed on the Indonesia Stock Exchange from 2016 to 2019, followed by additional analyses using high-low growth and tech samples, as well as robustness tests involving coarsened exact matching (CEM) and Heckman’s (1979) theory to address potential causality issues.</p><!--/ Abstract__block -->\\n<h3>Findings</h3>\\n<p>This study reveals that school ties between external auditors and audit committees positively influence audit fee. The audit committee size weakens this relationship, while the presence of an internal audit enhances it.</p><!--/ Abstract__block -->\\n<h3>Research limitations/implications</h3>\\n<p>This research contributes to the literature related to the relationship between school ties and audit fee in Indonesian public companies, providing insights for stakeholders and informing company policies. It aims to increase awareness of the significance of school ties among Indonesian companies.</p><!--/ Abstract__block -->\\n<h3>Originality/value</h3>\\n<p>This research fills a knowledge gap by examining the link between audit committee-external auditor relationships and audit fees, aiming to generate new insights and empirical evidence to inform future research and regulatory decisions.</p><!--/ Abstract__block -->\",\"PeriodicalId\":45702,\"journal\":{\"name\":\"Journal of Accounting in Emerging Economies\",\"volume\":\"46 1\",\"pages\":\"\"},\"PeriodicalIF\":3.2000,\"publicationDate\":\"2024-08-02\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Accounting in Emerging Economies\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1108/jaee-09-2022-0257\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Accounting in Emerging Economies","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/jaee-09-2022-0257","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0

摘要

目的本研究探讨了外部审计师与审计委员会成员之间的学校关系及其对审计费用的共同影响。我们还研究了公司内部的监督和执行职能如何缓和这种关系。设计/方法/途径本研究采用回归分析模型,以 2016 年至 2019 年在印度尼西亚证券交易所上市的公司为样本,然后使用高低增长样本和技术样本进行额外分析,并使用粗化精确匹配(CEM)和赫克曼(1979 年)理论进行稳健性测试,以解决潜在的因果关系问题。研究结果本研究揭示,外部审计师和审计委员会之间的学校联系对审计费用有积极影响。审计委员会的规模会削弱这种关系,而内部审计的存在则会增强这种关系。研究局限性/意义本研究为有关印尼上市公司中学校联系与审计费用之间关系的文献做出了贡献,为利益相关者提供了见解,并为公司政策提供了参考。本研究通过考察审计委员会与外部审计师的关系和审计费用之间的联系,填补了知识空白,旨在提出新的见解和经验证据,为今后的研究和监管决策提供参考。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
School ties between external auditors and audit committee: evidence from the audit fee in Indonesia

Purpose

This study examines the relationship between school ties among external auditors and audit committee members, and their joint impact on audit fee. We also examine how the monitoring and executive functions within companies moderate this relationship.

Design/methodology/approach

This study employs a regression analysis model on a sample of companies listed on the Indonesia Stock Exchange from 2016 to 2019, followed by additional analyses using high-low growth and tech samples, as well as robustness tests involving coarsened exact matching (CEM) and Heckman’s (1979) theory to address potential causality issues.

Findings

This study reveals that school ties between external auditors and audit committees positively influence audit fee. The audit committee size weakens this relationship, while the presence of an internal audit enhances it.

Research limitations/implications

This research contributes to the literature related to the relationship between school ties and audit fee in Indonesian public companies, providing insights for stakeholders and informing company policies. It aims to increase awareness of the significance of school ties among Indonesian companies.

Originality/value

This research fills a knowledge gap by examining the link between audit committee-external auditor relationships and audit fees, aiming to generate new insights and empirical evidence to inform future research and regulatory decisions.

求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
CiteScore
5.80
自引率
13.00%
发文量
38
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信