Masa operasi perusahaan audit dan kualitas laporan keuangan

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Referensi:
Johnson V.E., Khurana I.K., Reynolds K.E. (2002). Audit-firm tenure and the quality of financial reports. Contemporary Accounting Research, 19(4): 637-670.

Penelitian ini dilakukan untuk mengetahui apakah hubungan masa operasi antara perusahaan dan perusahaan audit memiliki korelasi dengan kualitas pelaporan keuangan. Penelitian ini menggunakan dua dua proksi kualitas untuk laporan keuangan dan sampel perusahaan klien dari kelompok "Big 6" pada industri dan ukuran yang sama. Proksi-proksi bagi kualitas laporan keuangan terdiri atas nilai mutlak akrual tak terduga dan keberadaan komponen akrual laba. Peneliti mengadakan pengamatan terhadap 406 kasus kegagalan audit sejak berlakunya Securities and Exchange commission (SEC) dan komite kendali mutu AICPA. Penelitian ini menemukan bahwa untuk masa operasi audit perusahaan jangka menengah (4-8 tahun) dan jangka pendek (2-3 tahun) terdapat hubungan dengan rendahnya kualitas laporan keuangan. Namun, peneliti tidak menemukan hubungan serupa untuk masa operasi perusahaan audit jangka panjang (lebih dari 9 tahun). Keterbatasan penelitian ini adalah tidak adanya studi empiris yang mendukung hipotesis-hipotesis penelitian. Berkenaan dengan lokus, penelitian ini dilakukan di wilayah Amerika Serikat. Dengan demikian, penelitian-penelitian serupa selanjutnya perlu dilakukan di negara atau kawasan lain guna memperoleh simpulan yang lebih universal.

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