Title: "Peer Review and Audit Quality"
         

DOI: 10.15224/978-1-63248-058-3-59
Page(s): 38 - 41
Authors: KARHI NISJAR    , RITA YUNIARTI   

Abstract

This study aims to examine the determinant factors of audit quality by proposing the hypothesis that peer review effect the audit quality. In this study, the unit of analysis is the external auditor who has worked in Certified Public Accountant - CPA firm. The author takes the CPA Firm in Bandung, West Java, Indonesia. Empirical test results that peer review significantly affect to audit quality in public accounting firm in Bandung