Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal eCo-Fin
Wijaya, Stevani
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Influence of Corporate Governance on Audit Quality: A Systematic Literature Review Wijaya, Syefi Octaviani; Wijaya, Stevani; Fanny
eCo-Fin Vol. 7 No. 1 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i1.2017

Abstract

TThis systematic literature review examines the influence of corporate governance (CG) on audit quality (AQ), addressing gaps in existing research, particularly in emerging markets. It highlights critical factors such as variability in CG practices and AQ outcomes, emphasizing the roles of gender diversity, board independence, and audit committee effectiveness. The objective is to identify key patterns and gaps, offering actionable insights to enhance governance frameworks. Using a rigorous methodology, the study synthesizes findings from recent peer-reviewed research. The analysis focuses on recurring themes like ownership concentration, auditor independence, and audit rotation, employing thematic and narrative synthesis to produce coherent insights. The results demonstrate that independent and diverse boards, effective audit committees, and auditor independence significantly enhance AQ by improving oversight and reducing financial misstatements. However, challenges such as concentrated ownership and weak regulatory enforcement can diminish these benefits. These findings provide valuable recommendations for policymakers and corporate leaders to strengthen transparency, accountability, and stakeholder trust. By integrating theoretical frameworks with practical applications, the study advances global discussions on CG and AQ while highlighting the need for further research in underexplored markets and industry-specific contexts.
Co-Authors Fanny Wijaya, Syefi Octaviani