Is Audit Quality at Risk in the Covid-19 Era? The Moderating Role of Client Complexity
This study investigated the association between low audit quality and the tendency to issue modified audit opinions (MAO), using the proxy of non-Big Four audit firms and non-industry-specialized auditors. It also investigated the moderating effect of client complexity on the relationship between au...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Syiah Kuala
2025-04-01
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| Series: | Jurnal Dinamika Akuntansi dan Bisnis |
| Subjects: | |
| Online Access: | https://jurnal.usk.ac.id/JDAB/article/view/41756 |
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