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All Journal Journal of Indonesian Economy and Business The Indonesian Journal of Accounting Research
Bambang Sudibyo
Universitas Gadjah Mada
Economics, Econometrics & Finance

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An Empirical Analysis of Auditor Litigation Sekar Mayangsari; Bambang Sudibyo
The Indonesian Journal of Accounting Research Vol 9, No 1 (2006): JRAI January 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.150

Abstract

This study investigates the influence of several factors on probability of litigation against auditor. The factors derived from a theoretical and empirical analyses and economic incentives to bring lawsuit. This study identifies three factors into which cause litigation against auditor can be classified and are as follows: auditee characteristics, auditor characteristics and auditor-auditee relationship characteristics. This study uses logit regression to test the hypotheses. Samples are audit engagement for manufacture public company during 1996-2003. We use purposive sampling and get 171 audit engagements as samples: 78 audit engagement whose auditors are sued and 93 audit engagement whose auditors are not sued during 1996-2003. The results show that client size, management ownership and institutional ownership not significantly influence on probability of litigation against auditors. Other factors, such as: audit committee, independence commissioner, earnings management, conservatism, financial difficulties, firm risk, industry risk, audit quality, the length of auditor engagement and service spectrum significantly influence on probability that auditor will be sued.
Co-Authors Ambar Woro Hastuti Etty Gurendrwati Sekar Mayangsari