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Johan Arifin
Pág. 378 - 387
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Pág. 35 - 72
Corporate accruals create a negative impression of management and financial reporting quality. Financial statements (FS) are frequently analyzed using analytical procedures to evaluate operating performance, assets, and liabilities. The objectives of thi...
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Dewi Anggraini, Eri Triharyati, Helen Anggia Novita
Pág. 372 - 380
Forensic accountants are tasked with providing legal opinions in litigation. Besides that, there is also the role of forensic accountants in the field of law outside the court (non-itigation) for example in helping to formulate alternative settlement cas...
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Johanes Fernandes Andry,James Surya,Christian Salim,Dela Haeraini
Pág. 51 - 58
RSAL Mintohardjo is a hospital which is engaged in services, and research. As one of the major hospitals with high complexity business processes, information system audit is required to evaluate the hospital IT service. This research will use one of the ...
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Dimas Bagus Prasetyo,Lily Wulandari
Pág. 86 - 93
The performance of information technology in company needs to be monitored and evaluated periodically so that all information technology management mechanisms run in accordance with the planning, objectives, and strategic plans set by the company. The pu...
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Enrique Larrumbide Gómez-Rubiera,Jorge Gallego Sánchez-Torija,César Bedoya Frutos
Pág. 145 - 155
An energy audit is a useful tool that sets out possibilities for improvement, optimization and energy saving. For the study of the thermal envelope, it is useful to use energy simulation tools that use suitably validated reference climates and simulation...
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Marian Mentz,Karin Barac,Elza Odendaal
AbstractOrientation: Auditors have to exercise complex, multi-dimensional evidence-planning judgements. Research purpose: Drawing on social closure theory, the aim of this study is to develop a model to inform the flexible exercise of judgement rega...
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Ivone S. Saerang,Herman Karamoy,Victor P. K. Lengkong
Pág. 325 - 331
This study aims to find out whether government officials understand the mechanism of social assistance and grants and its legal basis for execution to minimize fraud prior to and during the execution of regional head election in South Minahasa district a...
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Inyoman Agus Wijaya,Mentari Tri Yulyona
Pág. 398 - 403
A survey of 216 auditors was conducted to investigate about the potential determinants of audit quality. This study using multiple linear regression technique. We find that complexity audit task, obedience pressure and information system expertise positi...
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Luca Persia, Davide Shingo Usami, Flavia De Simone, Véronique Feypell De La Beaumelle, ... Manuelle Salathè
Pág. 3436 - 3445
Road Infrastructure Safety Management (RISM) refers to a set of procedures that support a road authority in decision making related to the improvement of safety on a road network. Some of these procedures can be applied to existing infrastructure, thus e...
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