|
|
|
|
|
Victor Pattiasina, Anita Latuheru, Dwita Fa?intan Ariani
Pág. 1 - 10
The current research aimed to know the influence of audit?s experience, independence, audit?s competence, audit?s situation, time budget pressure, and gender of the audit?s professional skeptic. This research was conducted at the BPKP agency of Papua, In...
ver más
|
|
|
|
|
|
|
|
|
|
|
Grace M. Turangan,Herman Karamoy,Jantje J. Tinangon
Pág. 119 - 140
The purpose of this research is to examine the effect of the competence, experience, independence, objectivity, integrity and motivation auditor in North Sulawesi Provincial Inspectorate to audit quality. The study population was all auditors in Inspecto...
ver más
|
|
|
|
|
|
|
|
|
|
|
Valeriia Fesenko,Olena Vakulchyk,Olexandr Guba,Serhii Ostapchuk,Iryna Babich
Pág. 2417 - 2434
|
|
|
|
|
|
|
|
|
|
|
Hamilah Hamilah,Denny Denny,Evi Handayani
Pág. 55 - 62
This research focuses on the problem that is suspected to have an important influence, namely the ability to detect fraud ( fraud ), from professionalism, experience, independence, and professionalism, the size of the research is internal audit...
ver más
|
|
|
|
|
|
|
|
|
|
|
Christin Lisa Sanger,Ventje Ilat,Winston Pontoh
Pág. 11 - 22
This study aimed to examine the effect of audit experience, audit expertise, and obedience pressure to audit judgment taken by auditor. The sample of this research are auditors who worked on Badan Pemeriksa Keuangan (BPK) RI Representative of Nort Sulawe...
ver más
|
|
|
|
|
|
|
|
|
|
|
Dianwicaksih Arieftiara,Pujiono Pujiono
Pág. 527 - 538
This research examinesfactors influence auditors, when they make ortake judgments duringaudit clients financial statement. Those factors were divided into two groups; environmentalfactors and auditor individual factors. Environmental factors are consists...
ver más
|
|
|
|
|
|
|
|
|
|
|
Melati Ayu Lestari, Sutrisno T, Aulia Fuad Rahman
Pág. 263 - 273
|
|
|
|
|
|
|
|
|
|
|
Adanan Silaban, Manatap Berliana Lumban Gaol, Meilinda Stefani Harefa
Pág. 103 - 114
Work pressure is a demand in the work environment that can cause individuals to experience stress, and subsequently can have an impact on individual attitudes, intentions and behavior in carrying out tasks. In the audit firm's work environment, auditors ...
ver más
|
|
|
|
|
|
|
|
|
|
|
Adanan Silaban, Manatap Berliana Lumban Gaol, Meilinda Stefani Harefa
Pág. 103 - 114
Work pressure is a demand in the work environment that can cause individuals to experience stress, and subsequently can have an impact on individual attitudes, intentions and behavior in carrying out tasks. In the audit firm's work environment, auditors ...
ver más
|
|
|
|
|
|
|
|
|
|
|
Yuha Huvarinen, Elena Svatkova, Elena Oleshchenko, Svetlana Pushchina
Pág. 236 - 241
The article shows that observance of automobile roads design and construction standards does not guarantee safety of traffic. The focus is put on the weakest component of the traffic system ? ?a person? in the context of growing motorization and psycholo...
ver más
|
|
|
|
|
|
|
|
|
|
|
Suyon Kim
The purpose of this research is to investigate whether internal control (IC) managers? experience in accounting influences audit quality, employing a regression analysis by utilizing a novel dataset of Korean firms from 2018 to 2020. According to the fin...
ver más
|
|
|
|
|
|
|
|
|
|
|
Mulyadi Mulyadi,Yuniatin TDKW
Pág. p.1 - 9
This study aims to provide empirical evidence that: Analysis of Factors Affecting Auditor Consideration in Evaluating Audit Evidence At KAP Central Java and DIY. The research location used is Public Accounting Firm in Central Java and DIY. The population...
ver más
|
|
|
|
|
|
|
|
|
|
|
Shokrollah Khajavi,Akbar Zare
Pág. 20 - 25
This paper aims to examine the impact of audit quality on stock crash risk in Tehran Stock Exchange. Down-to-up volatility (DUVOL) and whether or not experience crash month (CRASH) have been used as two criteria to measure stock crash risk. In addition, ...
ver más
|
|
|
|
|
|
|
|
|
|
This paper examines whether it is possible to shape trait professional skepticism of accounting students through undergraduate and graduate university programs. Using Hurtt’s Professional Skepticism Scale (HPSS), we surveyed 432 students of the Poz...
ver más
|
|
|
|
|
|
|
|
|
|
|
Gunasti Hudiwinarsih
The existence of auditor profession has been considered a primary factor. This is due to the importance of this profession in audit. In addition, the professional auditor can be more promisingly created. There are some factors influencing the auditors pr...
ver más
|
|
|
|
|
|
|
|
|
|
|
Songtao Mo, Yifan Shi, Yajing Wang
An understanding of changing auditing regulatory environment is vital in preparing students for the challenges in the accounting profession. The revised requirements for audit committees are one of the significant changes after the Sarbanes-Oxley Act of ...
ver más
|
|
|
|
|
|
|
|
|
|
|
Gunarianto Gunarianto
Pág. 77 - 90
One of the causes of economic crisis and failure experienced by a number of Indonesian companiesis the corporate governance. If the internal audit can be properly implemented, it will contribute to improving the process of corporate governance, risk mana...
ver más
|
|
|
|
|
|
|
|
|
|
|
Roman Vladimirovich Fedorenko and Galina Anatolievna Khmeleva
With the adoption of the sustainable development goals (SDGs), the world has recognized the need to move to responsible governance in many areas of life, including seaports, which are at the forefront of economic activity and environmental safety. The pr...
ver más
|
|
|
|
|
|
|
|
|
|
|
Stephen A. Ojeka,Egbide Ben-Caleb,Edara-Obong Inyang Ekpe
Pág. 340 - 346
This study appraises the relationship that exists between cyber security and audit committee effectiveness using audit committee independence, audit committee technological expertise and audit committee financial expertise characteristics as independent ...
ver más
|
|
|
|
|
|
|
|
|
|
|
Andrew Marunduh,Lidya Mawikere
Pág. 176 - 184
The implementation of accountability in public sector to the establishment of good governance and claen governance in Indonesia was increasing. There are monitoring, control, and inspection as three main aspects to support a good governance. BPK has resp...
ver más
|
|
|
|
|
|