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Topik Auditing/Pemeriksaan Artikel

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How personality traits and professional skepticism affect auditor quality? a quantitative model

Pencipta
Chen, Ya-Hui; Kung-Jeng, Wang; Liu, Shih-Hsun 
Terbitan
Sustainability; Basel Vol. 15, Iss. 2, (2023): 1547. DOI:10.3390/su15021547 
Subyek
AUDITING; FRAUD 
Akses
59 
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Initial implementation of data analytics and audit process management

Pencipta
Kanyarat (Lek) Sanoran; Ruangprapun, Jomsurang 
Terbitan
Sustainability; Basel Vol. 15, Iss. 3, (2023): 1766. DOI:10.3390/su15031766 
Subyek
AUDITING; BIG DATA; BIG DATA/ANALYTICS 
Akses
74 
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Designing a characteristics effectiveness model for internal audit

Pencipta
Grima, Steven; Baldacchino, Peter J; Grima, Simon; Kizilkaya, Murat; Tabone, Norbert Preview author details ; et al 
Terbitan
Journal of Risk and Financial Management; Basel Vol. 16, Iss. 2, (2023): 56. DOI:10.3390/jrfm16020056 
Subyek
AUDITING, INTERNAL 
Akses
83 
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COSO and trust in sustainability reporting

Pencipta
Zahra, Anum; Monterio, Brad; Juras, Paul 
Terbitan
Strategic Finance; Montvale Vol. 104, Iss. 11, (May 2023): 28-35. 
Subyek
AUDITING, INTERNAL 
Akses
57 
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Critical audit matter reporting

Pencipta
Zhang, Jian; Pany, Kurt 
Terbitan
The CPA Journal; New York Vol. 93, Iss. 1/2, (Jan/Feb 2023): 38-44. 
Subyek
AUDITING; LFAR 
Akses
35 
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Does audit committee characteristics a driver in risk disclosure?

Pencipta
Medina Almunawwaroh; Setiawan, Doddy 
Terbitan
Cogent Business & Management; Abingdon Vol. 10, Iss. 1, (Jan 2023). DOI:10.1080/23311975.2023.2167551 
Subyek
AUDITING; LFAR 
Akses
38 
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Internal audit and audit committee : how do they coexist in government entities?

Pencipta
Ellul, Lauren; Farrugia, Alexia 
Terbitan
IUP Journal of Accounting Research & Audit Practices; Hyderabad Vol. 22, Iss. 1, (Jan 2023): 5-41. 
Subyek
AUDITING; AUDITING, INTERNAL 
Akses
35 
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The relationship of internal auditors characteristics with external auditors reliance and its impact on audit efficiency : Empirical evidence from Indonesian government institutions

Pencipta
Usman, Rudy; Rohman, Abdul; Ratmono, Dwi 
Terbitan
Abingdon Vol. 10, Iss. 1, (Jan 2023). DOI:10.1080/23311975.2023.2191781 
Subyek
AUDITING; AUDITING, INTERNAL 
Akses
37 
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Auditors maximising their utility : economic analysis of the supreme audit institution

Pencipta
Dobrowolski, Z; Sulkowski, L; Barinova, D. 
Terbitan
Journal of International Studies; Szczein Vol. 15, Iss. 3, (2022). DOI:10.14254/2071-8330.2022/15-3/7 
Subyek
AUDITING 
Akses
34 
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Good governance within public participation and national audit for reducing corruption

Pencipta
Su, Huishui; Lu, Yu; Lyulyov, Oleksii; Pimonenko, Tetyana 
Terbitan
Sustainability; Basel Vol. 15, Iss. 9, (2023): 7030. DOI:10.3390/su15097030 
Subyek
AUDITING; CORRUPTION; PUBLIC ACCOUNTABILITY 
Akses
34 
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Fiscal data in text : information extraction from audit reports using natural language processing

Pencipta
Beltran, Alejandro 
Terbitan
Data & Policy; Cambridge Vol. 5, (2023). DOI:10.1017/dap.2023.4 
Subyek
AUDITING 
Akses
30 
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Can government environmental auditing help to improve environmental quality? evidence from China

Pencipta
Li, Xiaoyu; Tang, Jiawei; Chao, Feng; Chen, Yexiao 
Terbitan
International Journal of Environmental Research and Public Health; Basel Vol. 20, Iss. 4, (2023): 2770. DOI:10.3390/ijerph20042770 
Subyek
AUDITING; PERFORMANCE AUDIT 
Akses
39 
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Sustainability management accounting in achieving sustainable development goals : the role of performance auditing in the manufacturing sector

Pencipta
Pramono, Agus Joko; Suwarno; Amyar, Firdaus; Friska, Renny 
Terbitan
Sustainability; Basel Vol. 15, Iss. 13, (2023): 10082. DOI:10.3390/su151310082 
Subyek
AUDITING; SUSTAINABLE DEVELOPMENT GOALS 
Akses
53 
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COVID-19 Pandemic, Internal Audit Function and Audit Report Lag: Evidence from Emerging economy

Pencipta
Bajary, Anas Rasheed; Shafie, Rohami; Ali, Azharudin  
Terbitan
Cogent Business & Management; Abingdon Vol. 10, Iss. 1, (Jan 2023). DOI:10.1080/23311975.2023.2178360 
Subyek
COVID 19 (DISEASE); AUDITING, INTERNAL 
Akses
28 
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The effect of tax risk on audit report delay: empirical evidence from Indonesia

Pencipta
Suwardi, Eko; Saragih, Arfah Habib  
Terbitan
Cogent Business & Management; Abingdon Vol. 10, Iss. 1, (Jan 2023). DOI:10.1080/23311975.2023.2192315 
Subyek
AUDITING 
Akses
28 
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Insight and oversight function of BPK to improve the management of Indonesian migrant workers

Pencipta
Karunia, R. Luki; Andrianto, Nico  
Terbitan
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara (JTAKEN); Jakarta Vol. 9, No. 1, (June 2023): 39-56. DOI: 10.28986/jtaken.v9i1.1146 
Subyek
MIGRANT LABOR; AUDITING; PUBLIC POLICY 
Akses
33 
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Local government internal auditor stress and burnout : Supervisor support as a moderating variable

Pencipta
Novriansa, Agil; Muthia, Fida 
Terbitan
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara (JTAKEN); Jakarta Vol. 9, No. 2, (Dec 2023): 201-225. DOI: 10.28986/jtaken.v9i2.1247 
Subyek
AUDITING; LOCAL GOVERNMENT 
Akses
14 
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Follow-up implementations on audit results in the local government of Banten Province

Pencipta
Sanjaya, Natta; Wijayanto, Andi; Astuti, Retno Sunu; Lituhayu, Dyah 
Terbitan
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara (JTAKEN); Jakarta Vol. 9, No. 2, (Dec 2023): 331-347. DOI: 10.28986/jtaken.v9i2.1478 
Subyek
AUDITING; LOCAL GOVERNMENT 
Akses
4 
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Implementation of critical audit matters: lessons from other countries.

Pencipta
Wang, Li; Lu, George  
Terbitan
The CPA Journal, vol. 92, no. 1-2, (Jan.-Feb. 2022). 
Subyek
AUDITING; LFAR 
Akses
84 
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Audit practices linked to corporate governance : a literature review

Pencipta
Sandhya, S 
Terbitan
IUP Journal of Accounting Research & Audit Practices; Hyderabad Vol. 20, Iss. 4, (Oct 2021): 111-118. 
Subyek
AUDITING; FINANCIAL STATEMENTS 
Akses
246