The Impact of Audit Quality on Auditor Litigation in Indonesia

Andi Agus, Nurna Aziza

2019

Abstract

This paper attempts to empirically examine the impact of audit quality on auditor litigation. This study considers a sample of 170 auditors working in public accounting firms using random survey methods. The main technique for analyzing data in Structural Equation Modeling (SEM) through AMOS IBM version 22. The test results show that the client pressure has a negative and significant effect on audit quality, while auditor quality has not negative and significant effect on auditor's litigation. The findings emphasize the disturbance of the client pressure aspects on auditors' during the audit. Audit quality in this study was not unable to reduce the potential for litigation.

Paper Citation

in Harvard Style

Agus A. and Aziza N. (2019). The Impact of Audit Quality on Auditor Litigation in Indonesia. In Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting - Volume 1: MIICEMA, ISBN 978-989-758-582-1, pages 673-680. DOI: 10.5220/0010524300002900

in Bibtex Style

@conference{miicema19,
author={Andi Agus and Nurna Aziza},
title={The Impact of Audit Quality on Auditor Litigation in Indonesia},
booktitle={Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting - Volume 1: MIICEMA,},
year={2019},
pages={673-680},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0010524300002900},
isbn={978-989-758-582-1},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting - Volume 1: MIICEMA,
TI - The Impact of Audit Quality on Auditor Litigation in Indonesia
SN - 978-989-758-582-1
AU - Agus A.
AU - Aziza N.
PY - 2019
SP - 673
EP - 680
DO - 10.5220/0010524300002900