Audit Quality

The probability of auditors finding and reporting material misrepresentations independently, measured inversely by financial statement restatements.

Source: KAP Reputation, Audit Fee, Audit Tenure, and Audit Quality of IDX-Listed Companies (Academic research) · p.4

Reports that mention Audit Quality

Artificial Intelligence and Audit Quality: Evidence from Emerging EconomiesAcademic research
The Effect of Environmental Disclosure and Return on Assets on Firm Value with Audit Quality as a Moderating VariableAcademic research

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