##plugins.themes.bootstrap3.article.main##

This study discusses the audit quality measurement issues. The issue becomes important because of difficult will be to define audit quality measurements by many researchers. This research aims to map audit quality measurements with certain aspects and becomes important in making it easier for researchers, especially beginner researchers to choose the approach to audit quality measurement. The type of research is explanatory with a qualitative approach. Data analysis methods doing three steps viz. data reduction, data display, and data verification with data triangulation technique. The findings of this study show that researchers who are interested in measuring audit quality variables should do to mapping first to understand of measurement formats into the audit quality proxies according to the definition of audit quality, derived from proxies used in previous studies, measurement formulation and choose the use of scales. This study is very important considering secondary data usage will look at the measurement scale category to determine the methods and data analysis techniques to be selected as well as the statistical program assistance which can be used.

Downloads

Download data is not yet available.

References

  1. L.E. DeAngelo, "Auditor Size and Audit Quality," Journal of Accounting and Economics, vol. 3, no. 3, pp. 183-199, December 1981b, http://dx.doi.org/10.1016/0165-4101(81)90002-1
     Google Scholar
  2. Erna Widiastuty and Rahmat Febrianto, "Pengukuran Kualitas Audit: Sebuah Esai," Jurnal Ilmiah Akuntasi dan Bisnis (JIAB), vol. 5, no. 2, pp. 1-43, 2010.
     Google Scholar
  3. Jean C. Bedard, Karla M. Johnstone, and Edward F. Smith, "COMMENTARY: Audit Quality Indicators: A Status Update on Possible Public Disclosures and Insights from Audit Practice," Current Issues in Auditing, vol. 4, no. 1, pp. C12–C19, March 2010, DOI: 10.2308/ciia.2010.4.1.C12.
     Google Scholar
  4. IIASB, A Framework for Audit Quality: Key Elements that Create an Environment for Audit Quality. New York: The International Federation of Accountants (IFAC), 2014.
     Google Scholar
  5. Veena L. Brown, Jodi L. Gissel, and Daniel Gordon Neely, "Audit Quality Indicators: Perceptions of Junior Level Auditors," Managerial Auditing Journal, vol. 31, no. 8/9, pp. 949-980, 2016, https://doi.org/10.1108/MAJ-01-2016-1300
     Google Scholar
  6. Dennis Y. Chung and W. Daryl Lindsay, "The Pricing of Audit Services: The Canadian Perspective," Contemporary Accounting Research, vol. 5, no. 1 (Fall), pp. 19-46, April 1988, DOI: 10.1111/j.1911-3846.1988.tb00693.x.
     Google Scholar
  7. Muh Fahrurrozi, J.F.X. Susanto Soekiman, Antonius P. Kurniawan Gheta, Yayan Sudaryana, and T. Husain, "Business to Business ecommerce and role of Knowledge Management," TEST Engineering & Management, vol. 82, pp. 16347-16357, January-February 2020.
     Google Scholar
  8. Ross L. Watts and Jerold L. Zimmerman, "The markets for independence and independent auditors," in Working Paper Series No. GBP 80-10, NY, 1981, DOI: 10.2307/2490984
     Google Scholar
  9. M. DeFond, D.H. Erkens, and J. Zhang, "Do Client Characteristics Really Drive the Big N Effect? Evidence from Matching Methods," 2013.
     Google Scholar
  10. Bruce K. Behn, Jong‐Hag Choi, and Tony Kang, "Audit Quality and Properties of Analyst Earnings Forecasts," The Accounting Review, vol. 83, no. 2, pp. 327-349, March 2008, https://doi.org/10.2308/ accr.2008.83.2.327.
     Google Scholar
  11. Riadh Manita and Najoua Elommal, "The Quality of Audit Process: An Empirical Study with Audit Committees," International Journal of Business, vol. 15, no. 1, pp. 88-99, 2010.
     Google Scholar
  12. Jere R. Francis, "What do we know about audit quality?," The British Accounting Review, vol. 36, no. 4, pp. 345-368, December 2004, https://doi.org/10.1016/j.bar.2004.09.003.
     Google Scholar
  13. J.R. Francis, "A Framework for Understanding and Researching Audit Quality," A Journal of Practice & Theory, vol. 30, no. 2, pp. 125-152, May 2011, https://doi.org/10.2308/ajpt-50006.
     Google Scholar
  14. Roger D. Martin, "Audit Quality Indicators: Audit Practice Meets Audit Research," Current Issues in Auditing, vol. 7, no. 2, pp. A17-A23, 2013, DOI: 10.2308/ciia-50581.
     Google Scholar
  15. Tobias Svanström, "Non-audit services and audit quality: evidence from private firms," European Accounting Review, vol. 22, no. 2, pp. 337-366, 2013, http://dx.doi.org/10.1080/09638180.2012.706398.
     Google Scholar
  16. Katherine Gunny and Tracey Chunqi Zhang, "PCAOB Inspection Reports and Audit Quality," ournal of Accounting and Public, vol. 32, no. 2, pp. 136-160, 2013, https://doi.org/10.1016/j.jaccpubpol.2012. 11.002.
     Google Scholar
  17. W. Robert Knechel, Gopal V. Krishnan, Mikhail Pevzner, Lori Shefchik Bhaskar, and Uma Velury, "Audit Quality: Insights from the Academic Literature," Auditing: A Journal of Practice & Theory, vol. 32, no. 1, February 2013, https://doi.org/10.2308/ajpt-50350
     Google Scholar
  18. Wen He, Baljit K. Sidhu, and Stephen L. Taylor, "Audit Quality and Properties of Analysts' Information Environment," pp. 1-34, July 2014, He, Wen and Sidhu, Baljit K. and Taylor, Stephen L., Audit Quality and Properties of Analysts' Information Environment (July 29, 2014). Available at SSRN: https://ssrn.com/abstract=2473418 or http://dx.doi.org/10.2139/ssrn.2473418.
     Google Scholar
  19. John Donovan, Richard Frankel, Joshua Lee, Xiumin Martin, and Hojun Seo, "Issues Raised by Studying DeFond and Zhang: What should Audit Researchers do?," Journal of Accounting and Economics, vol. 58, pp. 327-338, September 2014, http://dx.doi.org/ 10.1016/j.jacceco.2014.09.001.
     Google Scholar
  20. DeFond and J. Zhang, "A review of archival auditing research," Journal of Accounting and Economics, vol. 58, no. 2-3, pp. 275-326, November-December 2014, https://doi.org/10.1016/j.jacceco.2014. 09.002.
     Google Scholar
  21. Baolei Qi, Bin Li, and Gaoliang Tian, "What Do We Know About The Variance Of Audit Quality? An Empirical Study From The Perspective Of Individual Auditor," The Journal of Applied Business Research, vol. 31, no. 1, pp. 71-88, January/February 2015, https://doi.org/10.19030/jabr.v31i1.8991
     Google Scholar
  22. PCAOB, Concept Release on Audit Quality Indicators, PCAOB Release No.2015-005. Washington, DC: Public Company Accounting Oversight Board, 2015.
     Google Scholar
  23. Brant E. Christensen, Steven M. Glover, Thomas C. Omer, and Marjorie K. Shelley, "Understanding Audit Quality: Insights from Audit Professionals and Investors," Contemporary Accounting Research, vol. 33, no. 4 (Winter), pp. 1648–1684, 2016, https://doi.org/10.1111/1911-3846.12212.
     Google Scholar
  24. Jeroen van Raak and Ulrike Thürheimer, "Opportunities to improve the measurement of audit quality: a call for collaboration between the profession and academics," Maandblad (MAB) Voor Accountancy en Bedrijfseconomie 90e Jaargang, no. 9, pp. 352-358, September 2016, DOI: 10.5117/mab.90.31359
     Google Scholar
  25. Wan He, Baljit Sidhu, and Stephen Taylor, "Audit quality and properties of analysts’ information environment," Journal of Business Finance & Accounting, vol. 46, no. 3-4, pp. 400-419, 2019, https://doi.org/10.1111/jbfa.12358
     Google Scholar
  26. S. Rajgopal, S. Srinivasan, and X. Zheng, "Measuring Audit Quality," in Hawaii International Conference on System Sciences 2018, Honolulu, Agustus 2018, pp. 1-64, http://hdl.handle.net/10125/59284
     Google Scholar
  27. Ahmed Sarhan, Collins G. Ntim, and Basil Al-Najjar, "Antecedents of Audit Quality in MENA Countries: The Effect of Firm- and Country-Level Governance Quality," Journal of International Accounting Auditing and Taxation, vol. 35, pp. 85-107, Juni 2019, DOI: 10.1016/j.intaccaudtax.2019.05.003.
     Google Scholar
  28. Arie Wibowo and Hilda Rossieta, "Faktor-Faktor Determinasi Kualitas Audit - Suatu Studi Dengan Pendekatan Earnings Surprise," in Simposium Nasional Akuntansi (SNA) XII, 4-6 Nopember 2009, Palembang, 2009, pp. 1-34.
     Google Scholar
  29. Chi-Wen Jevons Lee, Chiawen Liu, and Taychang Wang, "The 150-hour Rule," Journal of Accounting and Economics, vol. 27, no. 2, pp. 203-228, April 1999, https://doi.org/10.1016/S0165-4101(99)00010-5.
     Google Scholar
  30. Ida Rosnidah, "Model Pengukuran Kualitas Audit Internal," Ekuitas: Jurnal Ekonomi dan Keuangan, vol. 17, no. 3, pp. 299-317, Juli 2013, Akreditasi No. 80/DIKTI/Kep/2012 | http://dx.doi.org/10.24034/ j25485024.y2013.v17.i3.341.
     Google Scholar
  31. Mathius Tandiontong, Kualitas Audit dan Pengukurannya. Bandung: Alfabeta, 2016.
     Google Scholar
  32. Hapzi Ali and Nandan Limakrisna, Metodologi Penelitian (Petunjuk Praktis untuk Pemecahan Masalah Bisnis, Penyusunan Skripsi, Tesis, dan Disertasi), 1st ed. Yogyakarta: Deepublish, 2013.
     Google Scholar
  33. Totok Sumaryanto, Metodologi Penelitian 2. Semarang: Universitas Negeri Semarang, 2010.
     Google Scholar
  34. Mark L. DeFond and James Jiambavlo, "Factors Related to Auditor‐Client Disagreements over Income‐Increasing Accounting Methods," Contemporary Accounting Research, vol. 9, no. Spring, pp. 415-431, 1993, https://doi.org/10.1111/j.1911-3846.1993.tb 00889.x
     Google Scholar