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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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Dodik Juliardi Iksan,(State University of MalangIndonesia)
Pág. 365 - 375
The purpose of this study was to try the goods of time pressure, deadline pressure, and work pressure on test quality among PAF observers in Malang City. The logical model exercised is a multitudinous retrogressi...
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Kurniawati Mutmainah
Pág. 94 - 106
Penelitian ini bertujuan untuk membuktikan pengaruh Time Budged Pressure ,Moral Reasoning, Skeptisisme Profesional, dan Due Professional Care terhadap Audit Quality pada auditor yang bekerja di BPK RI Perwakilan Daerah Istimewa Yogyakarta. Sampel p...
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Sandy Harianto
Pág. 204 - 216
This study aims to explore the effect of political connections, external auditor quality, and family ownership on real and discretionary accrual earnings management practices in public companies in Indonesia. So far, previous studies have shown inconclus...
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Mahesa Deni Dwi Permana, Suzy Noviyanti
Pág. 1655 - 1662
The object of this research is manufacturing companies in Indonesia which are listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The purpose of this study is to obtain knowledge about the influence of auditor independence, good corporate gov...
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Prabowo Hadi Asmoro, Erwin Saraswati, Zaki Baridwan
Pág. 221 - 231
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Thu Trang Ta and Thanh Nga Doan
This study investigated four factors affecting internal audit effectiveness in Vietnam, namely, independence of internal audit, the competence of internal auditors, management support for internal audit, and quality of internal audit work. Quantitative a...
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Hidaya Al Lawati and Khaled Hussainey
We investigate the determinants of key audit matters (KAMs) in the auditor?s report. In particular, we examine the impact of overlapped audit committee (AC) directors on the quantity of KAMs disclosure. We also examine the consequences of KAMs disclosure...
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Hendrik Suhendri,Adrian Junaidar Handayanto,Tomas Aldi Kelana
Pág. 271 - 280
This study aims to examine the effect of independence and remote audit on audit quality during the covid-19 pandemic. Covid-19 pandemic makes the auditors have difficulties inspect the audited company directly. Remote audit is a way to solve the difficul...
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Adanan Silaban, Manatap Berliana Lumban Gaol, Meilinda Stefani Harefa
Pág. 103 - 114
Work pressure is a demand in the work environment that can cause individuals to experience stress, and subsequently can have an impact on individual attitudes, intentions and behavior in carrying out tasks. In the audit firm's work environment, auditors ...
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