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Topik Auditing Artikel

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Audit opinion research : overview and research agenda

Pencipta
Nurhidayah, Nurhidayah; Sudarma, Made; Djamhuri, Ali; Atmini, Sari 
Terbitan
Cogent Business & Management; Abingdon Vol. 11, Iss. 1, (Jan 2024). DOI:10.1080/23311975.2023.2301134 
Subyek
AUDITING 
Akses
7 
Array

The evolution of the honorary council of the code of ethics : strengthening SAI Indonesias jurisdiction

Pencipta
Nurosidah, Sherlita; Widodo, Teguh 
Terbitan
International Journal of Government Auditing; Washington Vol. 51, Iss. 2, (Second Quarter 2024): 48-53 
Subyek
AUDITING 
Akses
13 
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The impact of it governance on audit outcomes and footnote readability for public companies in Indonesia

Pencipta
Utama, Indah Wulan; Anridho, Nadia 
Terbitan
Jurnal Akuntansi dan Auditing Indonesia; Yogyakarta Vol. 28, Iss. 1, (Jun 2024): 63-76. DOI:10.20885/jaai.vol28.iss1.art7 
Subyek
AUDITING 
Akses
14 

Key audit matters and their impact on the financial statements of listed entities

Pencipta
Botez, Daniel; Oana-Ancuta, Stangaciu; Melega, Anatol; Enachi, Mihaela 
Terbitan
Audit Financiar; Bucharest Vol. 23, Iss. 1, (2025): 164-179. DOI:10.20869/AUDITF/2025/177/004 
Subyek
AUDITING; FINANCIAL STATEMENTS; LFAR 
Akses
5 
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Unleashing the beast : the impact of big data and data analytics on the auditing profession—evidence from a developing country

Pencipta
Abdelwahed, Ahmed S.; Abu-Musa, Ahmad A.; A. Badawy, Hebatallah; Moubarak, Hosam  
Terbitan
Future Business Journal; Cairo Vol. 11, Iss. 1, (Dec 2025): 12. DOI:10.1186/s43093-024-00420-7 
Subyek
BIG DATA; AUDITING 
Akses
11 
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Developing operational risk-level assessment for selecting auditable units : factor analysis and analytic hierarchy process approach

Pencipta
Dewantoro, Fuad Ramdhan 
Terbitan
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara (JTAKEN); Jakarta Vol. 11, No. 1, (2025): 231-245. DOI: 10.28986/jtaken.v11i1.1701 
Subyek
AUDITING 
Akses
3 
Array

Fraud detection unveiled : how audit quality shapes auditors’ detection capabilities?

Pencipta
Sugeng Riadi; Nurrahmadini, Elviona Putri; Dahyang Ika Leni Wijayani; Harlan, Fandy Bestario 
Terbitan
International Review of Management and Marketing; Mersin Vol. 15, Iss. 2, (2025): 254-261. DOI:10.32479/irmm.18188 
Subyek
AUDITING; AUDITORS; FRAUD 
Akses
0 
Array

Auditors contribution in enhancing non-quantitative information quality

Pencipta
Soras Evangelos; Zounta Stella; Christopoulos, Apostolos G 
Terbitan
Journal of Risk and Financial Management; Basel Vol. 18, Iss. 4, (2025): 170. DOI:10.3390/jrfm18040170 
Subyek
AUDITING; AUDITORS 
Akses
0 
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Implications of the EU regulation on public oversight systems for statutory auditors

Pencipta
Gisbert, Ana; Navallas, Begona; Gomez-Carrasco, Pablo; de las Heras, Elena 
Terbitan
Revista de Contabilidad; Madrid Vol. 28, Iss. 1, (2025): 133-150 
Subyek
AUDITING; AUDITORS 
Akses
0 
Array

Accelerating green growth : the impact of government environmental audits on urban green economy

Pencipta
Li, Xinyu; Dong Bingrui; Li, Shujuan; Xie Bangsheng; Xie Luhua 
Terbitan
Basel Vol. 17, Iss. 12, (2025): 5289. DOI:10.3390/su17125289 
Subyek
AUDITING; ENVIRONMENTAL AUDITING; ENVIRONMENTAL ECONOMICS; SUSTAINABILITY 
Akses
0 
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Environmental governance as a mediating and moderating variable between environmental auditing and sustainable performance

Pencipta
Abdulhussein, Azher Subhi; Abbas, Ali Abdulhassan 
Terbitan
Foundations of Management; Warsaw Vol. 17, Iss. 1, (2025): 7-24. DOI:10.2478/fman-2025-0001 
Subyek
AUDITING; ENVIRONMENTAL AUDITING; SUSTAINABILITY 
Akses
0 
Array

Developing a novel audit risk metric through sentiment analysis

Pencipta
Wang, Xiao; Sun, Feng; Kim, Min Gyeong; Hyung Jong Na 
Terbitan
Sustainability; Basel Vol. 17, Iss. 6, (2025): 2460. DOI:10.3390/su17062460 
Subyek
AUDITING; RESEARCH METHODS 
Akses
0 
Array

Improving the performance audit mechanism to enhance the importance of strategic government audit

Pencipta
Bashu, Zamira; Yelubayeva, Almagul; Sembiyeva, Lyazzat; Alibekova, Balsheker 
Terbitan
Montenegrin Journal of Economics; Podgorica Vol. 21, Iss. 2, (2025): 297-311. DOI:10.14254/1800-5845/2025.21-2.20 
Subyek
AUDITING; PERFORMANCE AUDIT 
Akses
0 
Array

How does job well-being optimize audit performance? the moderating effect of passion

Pencipta
Kuo-Chih Cheng; Yuan-Sheng, Lin; Tung-Chin, Yang; Tsung-Fu Chuang; Lai, Hsiu-Mei 
Terbitan
Behavioral Sciences; Basel Vol. 15, Iss. 1, (2025): 42. DOI:10.3390/bs15010042 
Subyek
AUDITING 
Akses
0 
Array

Bibliometric framing of research trends regarding public sector auditing to fight corruption and prevent fraud

Pencipta
Diana-Sabina Branet; Camelia-Daniela Hategan 
Terbitan
Journal of Risk and Financial Management; Basel Vol. 17, Iss. 3, (2024): 94. DOI:10.3390/jrfm17030094 
Subyek
AUDITING; CORRUPTION; RESEARCH METHODS 
Akses
45 
Array

Artificial intelligence and the future of the internal audit function

Pencipta
Wassie, Fekadu Agmas; Lakatos, Laszlo Peter 
Terbitan
Humanities & Social Sciences Communications; London Vol. 11, Iss. 1, (Dec 2024): 386. DOI:10.1057/s41599-024-02905-w 
Subyek
AUDITING, INTERNAL; ARTIFICIAL INTELLIGENCE 
Akses
67 
Array

Environmental audit as a tool for management and sustainability : a qualitative study

Pencipta
Ferreira, Allan Berthier Silva; Sebastiani, Rafael Teixeira; Nascimento, Leonardo Dias; de Oliveira, Keithy Juliane; Carballo, Fabio Peron ; et al. 
Terbitan
Revista de Gestao Social e Ambiental; Sao Paulo Vol. 18, Iss. 3, (2024): 1-12. DOI:10.24857/rgsa.vl8n3-078 
Subyek
AUDITING; RESEARCH METHODS 
Akses
43 
Array

A systematic review of public sector audits in Indonesia

Pencipta
Istianah, Iis; Sari, Nia Pramita; Indriani, Vitria 
Terbitan
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara (JTAKEN); Jakarta Vol. 10, No. 1, (Juni 2024): 33-54. DOI: 10.28986/jtaken.v10i1.1544 
Subyek
AUDITING 
Akses
7 
Array

Influence of integrity, independence, professional skepticism, and audit situation on audit opinion

Pencipta
Aulia, Rahma; Maulana, Agus; Supriadi, Taufiq 
Terbitan
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara (JTAKEN); Jakarta Vol. 10, No. 1, (Juni 2024): 55-66. DOI: 10.28986/jtaken.v10i1.1626 
Subyek
AUDITING 
Akses
6 
Array

The limited scope of BPK audit and comparison with other supreme audit institutions

Pencipta
Putra, Angga Kiryaditama; Sugimin, Sugimin 
Terbitan
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara (JTAKEN); Jakarta Vol. 10, No. 1, (Juni 2024): 67-86. DOI: 10.28986/jtaken.v10i1.1389 
Subyek
AUDITING 
Akses
6