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33.173  Articles
1 of 3.318 pages  |  10  records  |  more records»
The study aims to provide evidence that competency, independence, and accountability influenced the audit quality with professional auditor ethics as moderating variable. The method used in this study is associative research with a quantitative approach. ... see more

The purpose of this study was to determine how much auditors’ workload can lead to dysfunctional auditors and how much dysfunctional auditors have implications on professional auditors’ ability. The method in this research is descriptive verification with... see more

This study analyzed the role of professional skepticism in moderating the relationship between auditors’ knowledge, obedience pressure, and auditors’ experience on audit judgment. The population in this study included all government internal auditors at B... see more

Main Purpose -  The main objective of this study is to determine the effect between variables, namely internal control, company SOPs, and auditor professionalism with simultaneous and partial fraud prevention actions that occur in bakery companies.Me... see more

The aim of this study was to analyze the professionalism of the government auditors in Bali Province. This study is an explanatory research. The samples of this study were 30 respondents. The subjects of this study were all auditors at the Inspectorate of... see more

This study aims to prove the existence of a positive effect of competence, professionalism and experience of auditors on consideration of materiality levels. The sample of this research is 100 auditors obtained using purposive sampling technique. This res... see more

Fraud is an act of fraud with a mechanism of action that is planned and carried out individually, in groups or in collaboration with other parties. The auditor profession is responsible for fraud detection. Increased emphasis on the grading system is need... see more

Auditors’ performance in general is the result of an objective audit assignment towards the financial statements of a company or other organization in order to determine whether the financial statements have been fairly presented in accordance with genera... see more

Abstract. This study aims to examine the effect of independence, due professional care, external locus of control and internal locus of control on audit quality with auditor experience as a moderating variable. The sample used was 54 auditors obtained by ... see more

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