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References
- Balsam, S, J Krishnan, and J S Yang. 2003. “Auditor Industry Specialization and Earnings Quality.” Auditing 22 (2): 71–97. https://doi.org/10.2308/aud.2003.22.2.71.
- Beasley, M S, and K R Petroni. 2001. “Board Independence and Audit-Firm Type.” Auditing 20 (1): 97–114. https://doi.org/10.2308/aud.2001.20.1.97.
- Benmelech, Efraim, and Carola Frydman. 2015. “Military CEOs.” Journal of Financial Economics. https://doi.org/10.1016/j.jfineco.2014.04.009.
- Cahan, S F, J M Godfrey, J Hamilton, and D C Jeter. 2015. “The Association between Client-Specific Investment Opportunities and Audit Fees of Industry Specialists and Non-Specialists.” International Journal of Auditing 19 (2): 57–71. https://doi.org/10.1111/ijau.12029.
- Cahan, S F, D C Jeter, and V Naiker. 2011. “Are All Industry Specialist Auditors the Same?” Auditing 30 (4): 191–222. https://doi.org/10.2308/ajpt-10181.
- Duffy, Tim. 2006. “Military Experience & CEOs: Is There A Link?” Korn/Ferry International. 2006. https://militarymba.net/resources/MilitaryCEOReport.pdf.
- Fisman, Raymond. 2001. “Estimating the Value of Political Connections.” American Economic Review 91 (4): 1095–1102. https://doi.org/10.1257/aer.91.4.1095.
- Franke, Volker. 2001. “Generation X and the Military: A Comparison of Attitudes and Values between West Point Cadets and College Students.” Journal of Political and Military Sociology 29 (June): 92–119.
- Gramling, Audrey, and Dan Stone. 2001. “Audit Firm Industry Expertise: A Review and Synthesis of the Archival Literature.” Journal of Accounting Literature 20 (January): 1–29.
- Gul, Ferdinand A. 2006. “Auditors’ Response to Political Connections and Cronyism in Malaysia.” Journal of Accounting Research 44 (5): 931–63. https://doi.org/10.1111/j.1475-679X.2006.00220.x.
- Habib, Ahsan, Abdul Haris Muhammadi, and Haiyan Jiang. 2017. “Political Connections, Related Party Transactions, and Auditor Choice: Evidence from Indonesia.” Journal of Contemporary Accounting and Economics 13 (1): 1–19. https://doi.org/10.1016/j.jcae.2017.01.004.
- Harymawan, Iman. 2018. “Why Do Firms Appoint Former Military Personnel as Directors? Evidence of Loan Interest Rate in Militarily Connected Firms in Indonesia.” Asian Review of Accounting. https://doi.org/10.1108/ARA-07-2016-0086.
- Harymawan, Iman, and John Nowland. 2016. “Political Connections and Earnings Quality How Do Connected Firms Respond to Changes.” International Journal of Accounting & Information Management 24 (4): 339–56. https://doi.org/10.1108/IJAIM-05-2016-0056.
- Owhoso, V E, W F Messier Jr., and J G Lynch Jr. 2002. “Error Detection by Industry-Specialized Teams during Sequential Audit Review.” Journal of Accounting Research 40 (3): 883–900. https://doi.org/10.1111/1475-679X.00075.
- Palmrose, Zoe-Vonna. 1986. “Audit Fees and Auditor Size: Further Evidence.” Journal of Accounting Research 24 (1): 97–110. https://doi.org/10.2307/2490806.
- Rusmin, R, and J Evans. 2017. “Audit Quality and Audit Report Lag: Case of Indonesian Listed Companies.” Asian Review of Accounting 25 (2): 191–210. https://doi.org/10.1108/ARA-06-2015-0062.
References
Balsam, S, J Krishnan, and J S Yang. 2003. “Auditor Industry Specialization and Earnings Quality.” Auditing 22 (2): 71–97. https://doi.org/10.2308/aud.2003.22.2.71.
Beasley, M S, and K R Petroni. 2001. “Board Independence and Audit-Firm Type.” Auditing 20 (1): 97–114. https://doi.org/10.2308/aud.2001.20.1.97.
Benmelech, Efraim, and Carola Frydman. 2015. “Military CEOs.” Journal of Financial Economics. https://doi.org/10.1016/j.jfineco.2014.04.009.
Cahan, S F, J M Godfrey, J Hamilton, and D C Jeter. 2015. “The Association between Client-Specific Investment Opportunities and Audit Fees of Industry Specialists and Non-Specialists.” International Journal of Auditing 19 (2): 57–71. https://doi.org/10.1111/ijau.12029.
Cahan, S F, D C Jeter, and V Naiker. 2011. “Are All Industry Specialist Auditors the Same?” Auditing 30 (4): 191–222. https://doi.org/10.2308/ajpt-10181.
Duffy, Tim. 2006. “Military Experience & CEOs: Is There A Link?” Korn/Ferry International. 2006. https://militarymba.net/resources/MilitaryCEOReport.pdf.
Fisman, Raymond. 2001. “Estimating the Value of Political Connections.” American Economic Review 91 (4): 1095–1102. https://doi.org/10.1257/aer.91.4.1095.
Franke, Volker. 2001. “Generation X and the Military: A Comparison of Attitudes and Values between West Point Cadets and College Students.” Journal of Political and Military Sociology 29 (June): 92–119.
Gramling, Audrey, and Dan Stone. 2001. “Audit Firm Industry Expertise: A Review and Synthesis of the Archival Literature.” Journal of Accounting Literature 20 (January): 1–29.
Gul, Ferdinand A. 2006. “Auditors’ Response to Political Connections and Cronyism in Malaysia.” Journal of Accounting Research 44 (5): 931–63. https://doi.org/10.1111/j.1475-679X.2006.00220.x.
Habib, Ahsan, Abdul Haris Muhammadi, and Haiyan Jiang. 2017. “Political Connections, Related Party Transactions, and Auditor Choice: Evidence from Indonesia.” Journal of Contemporary Accounting and Economics 13 (1): 1–19. https://doi.org/10.1016/j.jcae.2017.01.004.
Harymawan, Iman. 2018. “Why Do Firms Appoint Former Military Personnel as Directors? Evidence of Loan Interest Rate in Militarily Connected Firms in Indonesia.” Asian Review of Accounting. https://doi.org/10.1108/ARA-07-2016-0086.
Harymawan, Iman, and John Nowland. 2016. “Political Connections and Earnings Quality How Do Connected Firms Respond to Changes.” International Journal of Accounting & Information Management 24 (4): 339–56. https://doi.org/10.1108/IJAIM-05-2016-0056.
Owhoso, V E, W F Messier Jr., and J G Lynch Jr. 2002. “Error Detection by Industry-Specialized Teams during Sequential Audit Review.” Journal of Accounting Research 40 (3): 883–900. https://doi.org/10.1111/1475-679X.00075.
Palmrose, Zoe-Vonna. 1986. “Audit Fees and Auditor Size: Further Evidence.” Journal of Accounting Research 24 (1): 97–110. https://doi.org/10.2307/2490806.
Rusmin, R, and J Evans. 2017. “Audit Quality and Audit Report Lag: Case of Indonesian Listed Companies.” Asian Review of Accounting 25 (2): 191–210. https://doi.org/10.1108/ARA-06-2015-0062.