Abstract
The main objectives of this study is to examine the effects of client significance and audit tenure
on auditor reporting decision making which can be reflected by two audit process output,
discretionary accrual magnitude and going concern opinion. Research sample divided into two
separated groups consist of big 4 affiliated accounting firm and non-big 4 affiliated accounting
firm. The comparison on how each group of accounting firm react to factor that might impaired
their reporting decision can better depict characteristic between groups. Moreover, reaction
comparison can ultimately show any quality difference between segment of accounting firm
on auditor reporting decision making which can be reflected by two audit process output,
discretionary accrual magnitude and going concern opinion. Research sample divided into two
separated groups consist of big 4 affiliated accounting firm and non-big 4 affiliated accounting
firm. The comparison on how each group of accounting firm react to factor that might impaired
their reporting decision can better depict characteristic between groups. Moreover, reaction
comparison can ultimately show any quality difference between segment of accounting firm
| Original language | Indonesian |
|---|---|
| Journal | Jurnal Keuangan dan Perbankan |
| Publication status | Published - 2019 |