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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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Luh Komang Merawati
Pág. 17 - 24
This study aims to determine the effect of role stress moderated by healthy lifestyle and selfcompassion on the performance of government auditors in BPKP and BPK RI Representative of Bali Province in Denpasar. Role stress dimensions include role ambigui...
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Aileen Janet Mogi,Sifrid Pangemanan
Pág. 93 - 103
In facing the environment change, a company should level up the effectiveness of management control to achieve the final goal between the individual and the organization. That is why a leader should be able to motivate the subordinates so the goal can be...
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Iwan Bin Lawitan,Herman Karamoy,Agus Tony Poputra
Pág. 191 - 206
This study aimed to recalculate the weighting of performance audit criteria by using Anlytical Hierarchy Process Method and comparing its results with the weighting of performance audit of Indonesian Supreme Audit Institution?s Auditor (BPK). Research co...
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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...
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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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Dian Puji Puspita Sari, Arief Rahman
Pág. 202 - 211
The era of modernization nowadays, humans are very dependent on technology. This makes technology become a basic need for everyone. This study aims to analyze the factors that influence the interest in using information technology for auditors in Yogyaka...
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Fábio Jacinto Barreto de Souza,Marcela Massera
Pág. 113 - 132
Em diversos países do mundo os Superiores Tribunais de Contas (SupremeAudit Institutions -SAIs) são órgãos competentes para realizar auditoria de performance/operacional (Performance Audit) em políticas e serviços públicos.As mudanças ocasionadas pelas a...
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Mohd-Daniel Mohd-Nassir,Zuraidah Mohd-Sanusi,Erlane K. Ghani
Pág. 62 - 67
The purpose of this study is to examine the direct and interaction effects of brainstorming and auditors' expertise on fraud risk assessment. This study is motivated by the need to improve the government auditors? performance while maintaining high audit...
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Nitaya Wongpinunwatana, Patcharamai Panchoo
The objective of this study is to investigate how to create self-efficacy in internal auditors for information technology (IT) audits. This research conducts a case study to demonstrate that eight constructs affect internal auditor self-efficacy and perf...
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Ananda Putra Nindhita Aulia Haqq,Gideon Setyo Budiwitjaksono
Pág. 319 - 332
A financial statement is a result of financial reporting that describes the results of an entity?s financial performance for a specified period. Financial statements can also cause managers in an entity to commit financial reporting fraud because they wa...
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Barry Ackers
AbstractIndependent assurance improves the credibility of corporate social responsibility (CSR) disclosures by providing stakeholders with confidence about the veracity of CSR disclosures and attempts to ameliorate the risk of unscrupulous companies fals...
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P. R. Weerathunga,Chen Xiaofang,T. K. G. Sameera
Pág. 101 - 108
This study examines the earning management behavior of Sri Lankan firms following IFRS convergence. Moreover, we investigate whether the earning management following IFRS convergence is similar across different companies. We separately evaluate the compa...
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Dewi Anggraini, Eri Triharyati, Helen Anggia Novita
Pág. 372 - 380
Forensic accountants are tasked with providing legal opinions in litigation. Besides that, there is also the role of forensic accountants in the field of law outside the court (non-itigation) for example in helping to formulate alternative settlement cas...
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Khosro Barzegarnezhad,Babak Jamshidinavid
Pág. 561 - 568
One of the items of financial statements that is considered as the evaluation criterion to performance and profitability of the profit unit is income reporting. However, calculating the net profit per unit is affected by accounting methods and estimates....
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Oluwatoyin Muse Johnson Popoola,Ayoib B. Che-Ahmad,Rose Shamsiah Samsudin,Kalsom Salleh,Dorcas Adebola Babatunde
Pág. 1 - 10
This paper investigated the capability requirements as represented by Knowledge (KR) and Skills (SR) requirements and competence requirement as represented by Fraud risk assessment (FRA) of a forensic accountant and auditor in the Nigerian public sector....
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