The Effect of Auditors’ Tenure on Short-Term Financial Liquidity – A Conceptual Framework

Ajayi-Nifise, A.O., Olubusola, O., Falaiye, T., Mhlongo, N.Z. & Daraojimba, A.I. (2024). A review of US financial reporting scandals and their economic repercussions: investigating their broader impact and preventative measures. Finance & Accounting Research Journal, 6(2), 183-201.Search in Google Scholar

Alvian, R., & Munandar, A. (2022). The influence of debt to equity ratio, net profit margin, and cash ratio on firm value. Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, 4(7), 2682-2690.Search in Google Scholar

Aminu, M., Nomlala, B.C. & Baldavoo, K., 2024. Examining Mandatory Audit Firm Rotation and Audit Quality in South Africa: Practitioner and Academic Perspectives. International Journal of Economics and Financial Issues, 14(3), 40-47.Search in Google Scholar

Chen, C., Jia, H., Xu, Y., & Ziebart, D.( 2022). The effect of audit firm attributes on audit delay in the presence of financial reporting complexity. Managerial Auditing Journal, 37(2), 283-302.Search in Google Scholar

Dayanandan, A., & Kuntluru, S. (2023). Mandatory auditor rotation and audit quality. International Journal of Accounting & Information Management,31(4), 585-599.Search in Google Scholar

East Rand Member District of Chartered Accountants and other v Independent Regulatory Board for Auditors and others (2023) 113/2022Search in Google Scholar

Fettry, S., & Hersan, K.,Y. (2020). The effects of liquidity, solvency, type of industry, and auditor switching on audit report lag in LQ45 index companies. Riset: Jurnal Aplikasi Ekonomi Akuntansi Dan Bisnis, 2(1),204–218.Search in Google Scholar

Handoko, B.L., Armand, W.K., Marpaung, A.T., & Yohana, S.( 2019). Effect of financial liquidity, audit rotation, and audit tenure on financial statement fraud. International Journal of Engineering and Advanced Technology,9(1),3326–3331.Search in Google Scholar

Iskandar, D. (2020). Analysis Of Ratio Return on Equity, Quick Ratio, Debt to Equity Ratio, Towards Internet Financial Reporting and Size of Companies As Moderating Variables (Empirical Study On Sub Sectors of Various Industries Listed in Indonesia Stock Exchange). Saudi Journal of Economics and Finance, 4(05), 187-195.Search in Google Scholar

Izzalqurny, T.R., Subroto, B., & Ghofar, A. (2019). Relationship between financial ratio and financial statement fraud risk moderated by auditor quality. International Journal of Research in Business and Social Science,8(4),34–43.Search in Google Scholar

Jabareen, Y., (2009). Building a conceptual framework: philosophy, definitions, and procedure. International Journal of Qualitative Methods, 8(4),49-62.Search in Google Scholar

Kamaludin, M.F., Xavier, J.A. & Amin, M. (2024). Social entrepreneurship and sustainability: A conceptual framework. Journal of Social Entrepreneurship, 15(1), 26-49.Search in Google Scholar

Kuzey, C., Elbardan, H., Uyar, A., & Karaman, A.S. (2023). Do shareholders appreciate the audit committee and auditor moderation? Evidence from sustainability reporting. International Journal of Accounting & Information Management, 31(5), 808-837.Search in Google Scholar

Manap, A., Sasmiyati, R.Y., Edy, N., Buana, L.S.A. & Rachmad, Y.E., 2023. The Role of Auditor Ethics as Moderating Variable in the Relationship Between Auditor Accountability and Quality of the Audit. Jurnal EMT KITA, 7(2), 382-388.Search in Google Scholar

Markonah, M., Salim, A., & Franciska, J. ( 2020). Effect of profitability, leverage, and liquidity to the firm value. Dinasti International Journal of Economics, Finance & Accounting, 1 (1), 83–94.Search in Google Scholar

Ndaba, H., Harber, M., & Maroun, W. (2021). Audit quality implications of regulatory change in South Africa. Journal of Accounting in Emerging Economies,11(3),477-507.Search in Google Scholar

Onjewu, A.K.E., Walton, N., & Koliousis, I. (2023). Blockchain agency theory. Technological Forecasting and Social Change, 191, 1-10Search in Google Scholar

Qawqzeh, H.K., Endut, W.A., Rashid, N., Johari, R.J., Hamid, N.A. & Rasit, Z.A. (2018). Auditor tenure, audit firm rotation, and audit quality. International Journal of Academic Research in Business and Social Sciences, 8(12), 1314-1324Search in Google Scholar

Rahman, J.M., Ying, Y., Zhu, L., & Ji, P. (2020). What do we know about audit failure so far? Accountancy Business and the Public Interest,36,163–192.Search in Google Scholar

Sambo, V. & Kanyane, M., (2024). Who audits the auditors? In Corruption, Ethics, and Governance in South Africa, 116-135.Search in Google Scholar

Saragih, F., & Lubs, P.K. (2017). Effect of profitability, liquidity and quality of auditors audit opinion going concern in food and drink listed in Indonesia stock exchange (IDX). In Proceeding 3rd Sriwijaya Economics: Accounting, and Business Conference,208-222Search in Google Scholar

Schoeman, W., 2023. Re-thinking mandatory auditor rotation: a comparative analysis. Obiter, 44(4), 773-784.Search in Google Scholar

Simamora, R.A., & Hendarjatno, H. (2019). The effects of audit client tenure, audit lag, opinion shopping, liquidity ratio, and leverage to the going concern audit opinion. Asian Journal of Accounting Research, 4(1),145–156.Search in Google Scholar