This study aims to find out empirically the impact of profitability, earnings per share, audit committee, solvency, and business size on audit delay in basic and chemical industrial companies liste…
This research examines and provides the empirical evidence of the influence of learning goal orientation, proving performance goal orientation, avoiding performance goal orientation, and ego deplet…
Fraudulent financial statement is a type of fraud committed by companies by providing information to investors about the company’s best financial performance. This study aims to obtain empirical …
This study aims to examine the influence of ethics orientation, perceived personal cost and professional commitment on internal whistleblowing intention by accounting bachelor students perspective.…
The aim of this study is to examine the effect of task complexity, time budget pressure, turnover intention, and auditors’ training activities on dysfunctional audit behavior. The population of t…
This research aims to examine influence of company complexity, company size, and size of the Public Accounting Firm on audit fee. The method used in this reseacrh is quantitative approach and the d…
This study aims to empirically examine the effect of competence, independence, accountability, and motivation of auditors on audit quality. The research method used is multiple linear regression an…
This study aims to empirically examine the effect of the elements of fraud hexagon on financial statement fraud. In this study, financial statement fraud is proxied by the Beneish M-Score Model. Th…
This study aims to find out empirically the effect of competence and independence in fact on the performance of the Government's internal auditor case study at the Inspectorate of South Sumatra Pro…
This study aims to examine the effect of financial distress, profitability, and disclosure of the provision of going concern audit opinion on property and real estate sector companies listed on the…
This research aims to determine the role of internal audit in the implementation of good corporate governance. The methods of data analysis used is descriptive qualitative method and data collectio…
This research aims to test the effect of company size, profitability, Solvency and Liquidity on audit delay. This research was conducted on basic industrial companies & chemicals listed on the Indo…
This study aims to analyze the influence of manager behavior, fraud risk elements, and integrity on asset misappropriation at a banking branch office in Palembang. The population of this research i…
Financial statements are an important element of a set of accounting processes that have long been useful for decision making. Financial statements are a form of a series of accounting that is prep…
This study aims to empirically examine the relationship between audit committee financial expertise, audit committee industry expertise, audit committee legal expertise and audit committee gender d…
This study aims to examine the effect of the Financial Distress, Quality Audit Risk, and Opportunities to Manipulate Income with control variable, namely Leverage to Auditor Switching before and du…
This study aims to determine whether the influence of student perceptions of work pressure, independence threats, and practice permit requirements have an effect on to become a public accountant. T…
This study aims to examine the effect of auditor quality on real activity manipulation. The type of data used is secondary data in the form of company annual reports. The method used in this study …
This study intend to know factors that affects the intention of accounting students at Sriwijaya University towards whistleblowing. By using the Theory of Planned Behavior. This study descriptive q…
This research aims to get the empirical evidence of the effect of workload, auditor experience, personality, and skepticism professional on auditor experience to detecting fraud. Attribution theory…
This research aims to test whether the size of the company, leverage, profitability, and audit committee affect audit delay in the LQ45 companies using a sample of LQ45 companies listed on the Indo…
This study aims to measure and analyze the effect of professional skepticism, internal locus of control, and external locus of control on auditors' dysfunctional behavior. The population in this st…
This study aims to determine the effect of Audit Committee Size, Frequency of Audit Committee Meetings, Audit Committee Financial Expertise and Quality of External Auditors on Disclosure of Intelle…
This study aimed to examine the influence of audit quality and opinion shopping towards the opinion acceptance of going concern audit. The type of data was used on this study is the secondary data.…
This study aims to determine the influence of professionalism, competence, and professional ethics on materiality considerations. This study was conducted by quantitative methods. The population wa…
Auditor switching is a change of auditors by the company based on the decisions made by the company's management which will later choose a new auditor to examine the company's financial statements.…
The purpose of this study to examine the effect of audit committee characteristics on the timeliness of submitting financial statements. This study uses secondary data form financial statements and…
Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, solvabilitas, profitabilitas, dan opini auditor terhadap audit delay pada perusahaan property, real estate, and building constr…
The purpose of this study was to obtain empirical evidence of the effect of auditor experience, compliance pressure, locus of control, and auditor knowledge in detecting errors in audit judgment in…