Results 1 to 10 of about 177,875 (190)
The influence of emotional intelligence on auditor performance [PDF]
Contabilitate şi Informatică de Gestiune, 2020 Research Question: How does Emotional Intelligence influence auditor performance? Motivation: Emotional Intelligence has been researched as one of the critical factors that are linked to superior work performance. However, this research is still in its
Richard G. Brody +2 more
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Akuntansi Dewantara, 2022 This research aims to determine the effect of professional ethics, experience, and auditor independence on auditor performance with auditor professional skepticism as a mediating variable at the Malang City Public Accountant Office registered with the ...
Tika Dwi Permata Sari
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Jurnal Dinamika AkuntansiPurposes: This study aims to examine the role of internal and external factors in auditor performance. This study uses auditor independence, professionalism, and skepticism as internal factors and organizational culture as external factors.
Achmad Fauzi +4 more
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JABE (Journal of Accounting and Business Education), 2022 This study aimed to analyze the impact of locus of control, task complexity, and organizational commitment on internal auditor performance. The population of this study included all auditors at 4 (four) Inspectorate Offices in Papua Province (Jayapura ...
Yohanes Cores Seralurin +4 more
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Auditor of personality and performance throughout the period of the pandemic
Jurnal Akuntansi dan Auditing Indonesia, 2022 Existing audit standards must guide auditors in carrying out their profession. Audit standards regulate auditors in compiling reports with good performance and according to the professional code of ethics.
Budiandru Budiandru
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Emotional intelligence as a key driver of the formation of professional scepticism in auditors
South African Journal of Business Management, 2023 Purpose: Litigation against auditors has augmented as the number of corporate failures increased over the past decades. A failure to exercise professional scepticism has been cited as one of the main contributing factors to audit failure.
Sonja Cilliers
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DESIGNING OF PERFORMANCE MANAGEMENT SYSTEM FOR AUDITOR CERTIFICATION BODY USING MANAGEMENT BY OBJECTIVE AND BEHAVIORALLY ANCHOR RATING SCALE [PDF]
Proceedings on Engineering Sciences, 2020 This study aims to design an appropriate performance management system and determine performance appraisal methods to propose an increase in auditor performance.
Ryan Permana, Zulfa Fitri Ikatrinasari
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Auditor Skill, Work Experience and Professional Skepticism on Performance of Auditors
Ilomata International Journal of Tax and Accounting, 2022 Auditor is an accounting profession that is expected to be able to produce audit report products that can be accepted by both internal and external companies. The audit report must be existence and accuracy, completeness, rights and obligations, valuation or allocation, presentation and disclosure. To achieve this, several measuring tools are needed on
Sunarmin Sunarmin, Ahmad Junaidi
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Factors Affecting Internal Auditor Performance
eCo-Buss, 2023 This study aims to determine the impact of control position, self-efficacy, role conflict, and time-budget pressure on auditor performance in BPKP's Lampung provincial representative office. This research is a quantitative research and has the nature of raw data.
Eka Sariningsih +3 more
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Auditor analytical review judgement: a performance evaluation [PDF]
The British Accounting Review, 2003 This study provides experimental evidence on several important measures for evaluating the performance of auditor judgement in an analytical review (AR) context. The results of the study suggest that UK auditors demonstrated only moderate level of judgement performance, as measured by consensus, consistency, and self-insight.
Lin, Kenny Z +2 more
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