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Topik Long Form Audit Report Artikel

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 
Array

Does Performance Audit Recognise Improvements in Procurement Activities Leading to Enhanced Value for Money?

Pencipta
Bushati, Armin; Dalloshi, Pranvera 
Terbitan
Journal of Accounting, Finance and Auditing Studies; Yalova Vol. 7, Iss. 4, (2021): 134-150. DOI:10.32602/jafas.2021.037 
Subyek
AUDITING; PERFORMANCE AUDIT; LFAR 
Akses
8 
Array

Audit expectation gap : a bibliometric analysis based on scopus and WoS data (1992-2024)

Pencipta
Çeltikci, Neriman Polat 
Terbitan
Izmir Vol. 24, Iss. 3, (Jul 2024): 463-480. DOI:10.21121/eab.20240308 
Subyek
AUDITING; LFAR 
Akses
6 
Array

Can government environmental auditing and fiscal transparency promote the green development of heavy-polluting firms?

Pencipta
Wang, Hongxia; Tang, Ziru; Zhang, Zenglian; Deng, Wenyueyang 
Terbitan
Environmental Research Letters; Bristol Vol. 19, Iss. 7, (Jul 2024): 074054. DOI:10.1088/1748-9326/ad57d6 
Subyek
AUDITING; PERFORMANCE AUDIT; SUSTAINABLE DEVELOPMENT 
Akses
8 
Array

The evolution of Indonesian SAI maturity : oversight, insight, and foresight functions of health-themed performance audits

Pencipta
Andrianto, Nico; Basuki, J; Karunia, R. Luki; Nurdin, Nurliah  
Terbitan
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara (JTAKEN); Jakarta Vol. 10, No. 2, (Dec 2024): 231-245. DOI: 10.28986/jtaken.v10i2.1691  
Subyek
AUDITING; PERFORMANCE AUDIT; BPK; ORGANIZATIONAL CHANGE; ORGANIZATIONAL LEARNING 
Akses
6 
Array

Perceived effects of key audit matters reporting on audit efforts, audit fees, audit quality, and audit report transparency : stakeholders perspectives

Pencipta
Bepari, Md Khokan ; Nahar, Shamsun; Mollik, Abu Taher  
Terbitan
Qualitative Research in Accounting and Management; Bradford Vol. 21, Iss. 2, (2024): 192-218. DOI:10.1108/QRAM-06-2022-0098 
Subyek
AUDITING; LFAR 
Akses
6 
Array

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
70 
Array

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
70 
Array

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
84 
Array

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
121 
Array

Performance auditing to assess the implementation of the sustainable development goals (SDGs) in Indonesia

Pencipta
Sari, Dwi Amalia; Margules, Chris; Han She Lim; Sayer, Jeffrey A; Boedhihartono, Agni Klintuni; et al 
Terbitan
Sustainability; Basel Vol. 14, Iss. 19, (2022): 12772. DOI:10.3390/su141912772 
Subyek
AUDITING; PERFORMANCE AUDIT 
Akses
65 
Array

Exploration of Environmental Protection-Oriented Ecoenvironmental Performance Audit System

Pencipta
Wang, Jie; Wang, Xiaomei; Li, Na 
Terbitan
Security and Communication Networks; London Vol. 2022, (2022). DOI:10.1155/2022/2657411 
Subyek
AUDITING; PERFORMANCE AUDIT 
Akses
7 
Array

Disclosure of key audit matters (KAMs) in financial reporting: evidence from an emerging economy

Pencipta
Rahaman, Md Mustafizur; Hossain, Md Moazzem; Md Borhan Uddin Bhuiyan 
Terbitan
Journal of Accounting in Emerging Economies; Bingley Vol. 13, Iss. 3, (2023): 666-702. DOI:10.1108/JAEE-11-2021-0355 
Subyek
AUDITING; LFAR 
Akses
5 
Array

The Determinants and Impact of Key Audit Matters Disclosure in the Auditor’s Report

Pencipta
Hidaya Al Lawati; Hussainey, Khaled 
Terbitan
International Journal of Financial Studies; Basel Vol. 10, Iss. 4, (2022): 107. DOI:10.3390/ijfs10040107 
Subyek
AUDITING; LFAR 
Akses
4 
Array

Does performance audit recognise improvements in procurement activities leading to enhanced value for money?

Pencipta
Bushati, Armin; Dalloshi, Pranvera 
Terbitan
Journal of Accounting, Finance and Auditing Studies; Yalova Vol. 7, Iss. 4, (2021): 134-150. DOI:10.32602/jafas.2021.037 
Subyek
AUDITING; PERFORMANCE AUDIT 
Akses
57 
Array

Performance auditing and neoliberal governmentality : future research directions

Pencipta
Rana, Tarek; Dessalegn Getie Mihret; Lemma, Tesfaye T 
Terbitan
Meditari Accountancy Research; Pretoria Vol. 31, Iss. 2, (2023): 400-416. DOI:10.1108/MEDAR-11-2020-1076 
Subyek
AUDITING; PERFORMANCE AUDIT 
Akses
12 
Array

Examining the extent of and drivers for materiality assessment disclosures in sustainability reports

Pencipta
Farooq, Muhammad Bilal; Zaman, Rashid; Sarraj, Dania; Khalid, Fahad 
Terbitan
Sustainability Accounting, Management and Policy Journal; Bingley Vol. 12, Iss. 5, (2021): 965-1002. DOI:10.1108/SAMPJ-04-2020-0113 
Subyek
AUDITING; LFAR 
Akses
2 
Array

Performance audit : a cross-country comparison of practices of selected supreme audit institutions

Pencipta
jjj 
Terbitan
Verslas : Teorija ir Praktika; Vilnius Vol. 20, (Jan 2019): 352-362. DOI:10.3846/btp.2019.33 
Subyek
AUDITING; PERFORMANCE AUDIT 
Akses
61 
Array

Factors affecting the disclosure of sustainability reporting

Pencipta
Hidayah, Nurul; Badawi, Ahmad; Nugroho, Lucky 
Terbitan
International Journal of Commerce and Finance; Istanbul Vol. 5, Iss. 2, (Oct 2019): 219-229 
Subyek
AUDITING; LFAR 
Akses
2 

The implementation of ISA 701- key audit matters : a review

Pencipta
Masdor, Norazura; Shamsuddin, Amanuddin  
Terbitan
Global Business and Management Research: An International Journal, vol. 10, no. 2, (April 2018). 
Subyek
AUDITING; LFAR 
Akses
83