By:
On:

This study aims to investigate the effect of audit market concentration and market power on audit fees in Indonesia (high audit market concentration) and Singapore (low audit market concentration). The sample is listed companies from 2012- 2015. Market concentration was calculated by the Herfindahl–Hirschman Index, while market power is theContinue Reading

By:
On:

This study examines the impact of audit market concentration on audit quality when regulation about mandatory audit firm rotation are applied in Indonesia. This study used 2,578 firm-years of data from non-financial companies listed on the Indonesia Stock Exchange (IDX) during 2008–2015. Audit quality was measured by discretionary accruals andContinue Reading