Audit quality measures: Comparisons between AQMS-5 AND AQMS-7

Aris Nur Hasan, Hilda Rossieta, Fitriany

Research output: Chapter in Book/Report/Conference proceedingChapterpeer-review


This study examines the effect of audit quality on earnings quality using the audit quality metric score (AQMS). This score combines the competence and independence aspects of audit quality. We compare the AQMS5 (with five variables) and AQMS7 (with seven variables), using a sample of 120 firm-years on the Indonesian Stock Exchange (IDX) for the period 2012 to 2015. We find that audit quality has a positive effect on earnings quality for both AQMS5 and AQMS7. We did not find AQMS7 to have greater validity than AQMS5. This study tries to add two variables (audit fee and workload) to complete the AQMS. We then investigate if audit quality measured by AQMS7 is better than AQMS5 with respect to earnings quality.

Original languageEnglish
Title of host publicationContemporary Research in Accounting
Subtitle of host publicationAn Indonesian Context
PublisherNova Science Publishers, Inc.
Number of pages19
ISBN (Electronic)9781536166446
ISBN (Print)9781536162790
Publication statusPublished - 1 Jan 2019


  • Audit fees
  • Audit quality
  • Audit quality measure score
  • Audit workload
  • Auditors’ competence
  • Auditors’ independence
  • Auditors’ specialization
  • Client importance
  • Earnings quality


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