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Sri Astuti,Kusharyanti Kusharyanti
Pág. 515 - 526
The role of internal auditors function is very important. This research investigates the effectof the function and contribution of internal auditor on audit delay. Audit delay is measuredby using the number of days between a firms fiscal yearend and the ...
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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...
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Aditya Maulana,Ali Djamhuri,Lilik Purwanti 10.21831/economia.v13i2.14980
Pág. 118 - 127
Abstract: The Determinants of Review Quality and Its Implication to Local Government?s Financial Statements Quality. This study aimed to explain the effect of competencies, organizational commitment and internal control system to the quality of the ...
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suharti suharti, Yusrizal Yusrizal
Pág. 126 - 135
Audit quality is an inseparable part of good governance that leads to clean government. The purpose of this study was to determine the effect of Professional Accuracy, Competence and Ethics of Internal Auditors on Audit Quality. This research was conduct...
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Madiha Afzal
The Pakistani banking sectors facing numerous challenges because of poor internal audit quality. Internal audit quality has long been a source of contention. The current study examines the factors that affect internal audit quality in Pakistani commercia...
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Rini Rini
Pág. 145 - 156
This research examines the effect of audit committee role and sharia supervisory board role on financial reporting quality. The data is provided from 33 Islamic banks in Indonesia that were taken by questionnaire from 173 employees (head of group, head o...
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Thu Trang Ta and Thanh Nga Doan
This study investigated four factors affecting internal audit effectiveness in Vietnam, namely, independence of internal audit, the competence of internal auditors, management support for internal audit, and quality of internal audit work. Quantitative a...
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Lidya Anggiline Maramis,Heince Wokas
Pág. 61 - 72
The increasing demands of the community for clean governance, fair, transparent, andaccountable should be taken seriously and systematically. All levels of state officials, both at the level of the executive, legislative, and judicial branches must have ...
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Marietta Sylvie Bolang,Jullie J. Sondakh,Jenny Morasa
Pág. 151 - 163
This study examined the influence of the auditors? competency, independency, and experiences towards audit quality of financial auditing of the staff of inspectorate in Tomohon City as part of their supervision function. The finding of this study could b...
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Elvina Lase,Teng Sauh Hwee,Yusuf Ronny Edward
Pág. 326 - 338
Auditors are required to be professional to carry out their duties properly in examining the client's financial statements to provide benefits to the client and interested parties on the audit results. However, this professional attitude cannot be separa...
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Elvina Lase,Teng Sauh Hwee,Yusuf Ronny Edward
Pág. 326 - 338
Auditors are required to be professional to carry out their duties properly in examining the client's financial statements to provide benefits to the client and interested parties on the audit results. However, this professional attitude cannot be separa...
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