About this document
Apakah Auditor Big 4 Memberikan Audit Yang Lebih Tepat Waktu Setelah Mengendalikan Kualitas Audit by Ridwan Tantiko is a document available to read on EtoBox.
This study investigates the audit efficiency and timeliness of Big 4 auditors compared to non-Big 4 auditors, revealing that non-Big 4 auditors are associated with shorter audit delays and lower fees. The research employs a propensity-score matching approach to control for client characteristics and audit quality, finding that non-Big 4 auditors achieve more efficient audits without incurring higher costs. These findings challenge the perception that Big 4 auditors provide superior efficiency and timeliness
- Author
- Ridwan Tantiko
- Language
- EN