Implikasi Gaya Audit Terhadap Komparabilitas laporan Keuangan

Sansaloni Butar_Butar


Prior studies show that earnings attributes are influenced by characteristics of audit firms hired by clients. Big 4 audit firms were reported to have developed working rules to assess accounting standards adopted by firms are consistently applied across all clients. Unique audit methodology and procedures of Big 4 an audit firm create audit style that belong to the particular audit firm. Consequently, financial statements audited by the same Big 4 accounting firms undergo similar audit processes and will show higher consistency than those of firms audited by different Big 4 accounting firms. A pair of companies audited by the same audit firms are predicted to have more comparables earnings than audited by different Big 4 audit firms. Applying the same audit style increase financial statements comparability between two companies audited by the same Big 4 audit firms. The results provide evidence to support hypothesis that the audit style improves the comparability of audited financial statements of the same Big 4 audit firms


Comparability, Big 4 audit firms, audit style, financial statements


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