Results 21 to 30 of about 145,560 (308)
Jurnal Akuntansi, 2021 The motivation of this study is to examine and provide evidence regarding the interaction of the independent variable (X1) and auditor's work experience (X2) with the audit quality variable (Y) and the interaction of the professional skepticism variable (
Nieke Yunianti +2 more
doaj +1 more source
Independence, professionalism, professional skepticism
Asian Journal of Accounting Research, 2018 Purpose The purpose of this paper is to obtain empirical evidence of the relationship of independence, professionalism and skepticism with the quality of audit produced. Design/methodology/approach This research was conducted with questionnaires distributed to all auditors working in KAP Surabaya and Sidoarjo.
Agus Widodo Mardijuwono, Drs., M.Si., Ak +1 more
openaire +2 more sources
Skeptisme Profesional Auditor Dalam Mendeteksi Kecurangan [PDF]
, 2008 Professional skepticism is an attitude that includes a questioning mind and a critical assessment of audit evidence. Auditors should maintain a certain level of professional skepticism in detecting financial statement fraud since the perpetrators conceal
Noviyanti, S. (Suzy)
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Independence and Competence on Audit Fraud Detection: Role of Professional Skepticism as Moderating
Jurnal Akuntansi, 2022 We conducted this study to analyze and examine the effect of competence auditor independence on fraud detection. This study also analyzes the effect of competence auditor independence on fraud detection if moderated by professional skepticism. This study
Muhamad Y.Noch, Muhdi B. H. Ibrahim, Mohammad A. Akbar, Kartim, Sutisman
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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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Conceptual basis of an auditor's professional judgment – professional skepticism
Economics. Finances. Law, 2022 The auditor's professional judgment and professional skepticism are the fundamental principles of auditing. The knowledge of their content is in the center of attention of scientists and practitioners. Recently, some trends have emerged regarding the study of their regularities with the purpose for more effective usage in practical activity.
Volodymyr HOLOVACH, Tetiana HOLOVACH
openaire +1 more source
Epistemic Closure in Folk Epistemology [PDF]
, 2018 We report the results of four empirical studies designed to investigate the extent to which an epistemic closure principle for knowledge is reflected in folk epistemology.
Beebe, James R., Monaghan, Jake
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Siren songs or path to salvation? Interpreting the visions of web technology at a UK regional newspaper in crisis, 2006-11 [PDF]
, 2013 A 5-year case study of an established regional newspaper in Britain investigates journalists about their perceptions of convergence in digital technologies.
Aldridge M +19 more
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JPPI (Jurnal Penelitian Pendidikan Indonesia), 2023 The Internal Auditor in Higher Education is the Internal Supervision Unit which is a Lecturer with Additional Tasks appointed by the Higher Education Leader whose task is to assist the leader in supervising, evaluating, and reviewing non-academic ...
Salman Jumaili +2 more
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“Too good to be true!”: The effectiveness of CSR history in countering negative publicity [PDF]
, 2008 Corporate crises call for effective communication to shelter or restore a company’s reputation. The use of corporate social responsibility (CSR) claims may provide an effective tool to counter the negative impact of a crisis, but knowledge about its ...
Grobben, Bas, Vanhamme, Joëlle
core +2 more sources