PENULIS
TANGGAL
ABSTRAK
Main Purpose - The main objective of this study is to examine the influence of audit fee, audit rotation and audit reputation towards audit quality with earnings surprise benchmark.
Method - Purposive sampling is utilized in this study and samples of 108 companies are gathered from publicly traded ASEAN-5 consumer companies that are listed on S&P Capital IQ from the period of 2017-2020. This research will use quantitative method and data will be tested by using SPSS IBM 25 with logistic regression approach.
Main Findings - Audit fee (FEE) has negative and insignificant effect on audit quality as higher audit fee could indicate a higher audit risk, complexity of audit procedure or the business itself. Audit rotation (ROT) has negative and insignificant effect on audit quality as auditors needs more time understand risks associated with the industry. Audit Reputation (Rep) impact audit quality positively and have significant influence towards audit quality as Big Four firm with an outstanding reputation hold their auditors to a higher standard to maintain their expertise within the fields.
Theory and Practical Implications - The implications of this research are addressed to investor, company, and future researcher. The implication of this study is that high audit fee and frequent rotation doesn’t necessarily result in high audit quality, but it can impair and degrade the quality of an audit.
Novelty – This research will used real audit fee that are disclosed in company’s annual report as opposed to professional fee as an indicators of audit fees.
Keywords: audit fee; audit quality; audit reputation; audit rotation; earning surprise benchmark
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