Results 11 to 20 of about 2,942 (268)
Reliance on the internal auditors’ work: experiences of Swedish external auditors [PDF]
Journal of Management Control, 2018 The purpose of this study is to explore how external auditors experience their decision to rely on internal auditors’ work. This study employs both qualitative and quantitative methods consisting of semi-structured interviews and questionnaires administered to external auditors in Sweden. Semi-structured interviews were conducted with external auditors
Daniela Argento +3 more
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Jurnal Akuntansi, 2019 Ideally, there is no difference perception between members of an organization toward internal auditor roles. This study identified the perception between employees and lecturers of University of Bengkulu; whether the internal auditor as audit snoop ...
Sayydatuz Shoimah Jamruddin, Nova Novita
doaj +1 more source
Journal of Accounting Research, Organization and Economics, 2022 Objective – This study aims to determine the effect of organizational commitment and work stress on auditor performance with locus control as a moderating variable in a banking institution.
Jhon Herisma +2 more
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Jurnal ASET (Akuntansi Riset), 2022 Main Purpose - This study aims to determine and analyze how much the role of internal audit and internal control with the COSO ERM 2017 approach has an effect on preventing fraud (corruption).Method - The data was obtained through the distribution of questionnaires to the internal auditors at the Indonesian Institute of Internal Auditors. Determination
Carolina, Yenni +2 more
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Jurnal Dinamika Akuntansi dan Bisnis, 2016 Lingkungan bisnis yang semakin dinamis yang berdampak pada perubahan operasional bisnis juga direspon oleh audit internal. Audit internal yang pada awalnya difokuskan sebagai penilai independen, kemudian semakin luas fungsi dan perannya untuk memastikan ...
Sugiyarti Fatma Laela
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METAMORFOSIS PERAN AUDITOR INTERNAL
Owner, 2023 Artikel ini bertujuan untuk menarasikan perubahan peran internal auditor dari satu periode ke periode berikutnya. Internal auditor merupakan salah satu mekanisme tata kelola yang dahulunya, keberadaan internal auditor sebagai watchdog. Namun, seiring dengan perkembangan lingkungan bisnis di masa sekarang, peran watchdog dianggap belum menjawab ...
Mega Risfa, Wiwik Lestari
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Jurnal Pamator, 2011 Inti dari teori postmodernisme adalah menyatukan teori dan praktek (akuntansi) yang dianggap dualistik atau dikotomis dalam dunia modern dalam jaringan yang sinergis.
Robiatul Auliyah
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INCENTIVES FOR DISHONESTY: AN EXPERIMENTAL STUDY WITH INTERNAL AUDITORS [PDF]
Economic Inquiry, 2017 We conduct an experiment with professional internal auditors and evaluate their performance and objectivity, measured as the extent to which they truthfully report the performance of other participants in a real‐effort task. In line with our hypotheses, we find that incentive‐based compensation increases dishonest behavior: competitive incentives lead ...
Balafoutas, Loukas +3 more
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Jurnal Aplikasi Manajemen, 2018 The purpose of this study is to examine and to provide empirical evidence on the influence of role conflict and organizational commitment to acceptance of auditor dysfunctional behavior mediated by the Auditor Performances.
Sandy Mahendra Jaya +2 more
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Jenis Industri dan Ukuran KAP sebagai Pemoderasi Hubungan Auditor Internal dan Audit Delay
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2023 Riset ini memiliki tujuan untuk membuktikan efek negatif auditor internal pada audit delay. Riset ini juga menganalisis efek moderasi dari jenis industri industri dan ukuran Kantor Akuntan Publik (KAP) pada pengaruh auditor internal pada audit delay ...
Rediyanto Putra +2 more
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