Jurnal Akuntansi: Kajian Ilmiah Akuntansi, 2022 Financial reporting fraud has become a concern for the accounting profession in Indonesia. The accounting profession specifically issued Audit Standards Section 316 in response to the emergence of fraudulent financial reporting.
hadi mahmudah +2 more
doaj +1 more source
Heritage and Sustainable DevelopmentThe study aimed to identify the relationship between time budget pressure and the quality of external auditing in the Jordanian environment through the mediating role of professional skepticism.
Hani Ali Al-Rawashdeh +7 more
doaj +1 more source
Pengaruh Pengalaman, Independensi, Skeptisme Profesional, Kompetensi, dan Komunikasi Interpersonal Auditor Kap terhadap Pendeteksian Kecurangan (Studi Empiris pada Kap di Wilayah Pekanbaru, Medan, dan Batam) [PDF]
, 2015 The research aims to examine the impact of experience, independence, professional skepticism, competence, and auditor interpersonal communication detection for fraud. Object of this research is Public Accountant Firm in Pekanbaru, Medan, and Batam.
Hariyani, E. (Eka) +2 more
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Arthritis Care &Research, Accepted Article.Objectives Sjögren's disease is an autoimmune disorder that can impact multiple organ systems, including the peripheral nervous system (PNS). PNS manifestations, which can exist concurrently, include mononeuropathies, polyneuropathies, and autonomic nervous system neuropathies. To help patients and providers in the decision‐making process, we developed
Anahita Deboo +19 more
wiley +1 more source
Pengaruh Pengalaman, Keahlian, dan Skeptisisme Profesional terhadap Pendeteksian Kecurangan (Studi Empiris pada Bpk RI Perwakilan Sumatera Selatan) [PDF]
, 2018 This research was aimed to examine the effect of experience, expertise,and professional skepticism toward fraud detection empirical study in BPK RI South Sumatra Representative.
Delamat, H. (Harun) +2 more
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Photonic Hybrid Integration: Strategies and Promises of Advanced Additive Manufacturing
Advanced Optical Materials, EarlyView.Heterogeneous photonic integration combines wafer bonding, transfer printing, and advanced multi‐photon lithography to realize compact, adaptable photonic systems. This review highlights breakthroughs in hybrid materials, metrology, and 4D printing, revealing how the convergence of traditional and emerging fabrication unlocks scalable, high‐performance
Zhitian Shi +3 more
wiley +1 more source
Pengaruh Situasi Audit, Etika, Pengalaman dan Keahlian terhadap Skeptisisme Pofesional Auditor (Studi Empiris pada Kantor Akuntan Publik Se-Sumatera) [PDF]
, 2014 This research is aims to get empirical prove about influence of audit situation, ethics, experience and expetise toward auditor professional skepticism in public accounting office (KAP) in Sumatera. Population of this research is all off auditor who work
Anugerah, R. (Rita) +2 more
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Advanced Robotics Research, EarlyView.This article introduces a soft wearable eyelid sling device incorporating a hydraulic soft artificial muscle (SAM) for achieving complete closure of an eyelid. The SAM is driven by a cam mechanism that provides a displacement profile closely matched with those of a healthy eyelid.
Patrick Pruscino +7 more
wiley +1 more source
International Journal of Islamic Business and Economics (IJIBEC), 2019 This study aims to examine the effect of management experts, professional skepticism and professional ethics on the auditor’s ability to detect fraud with intelligence emotional as a moderating variable.
Murtiadi Awaluddin +3 more
doaj +1 more source
Pengaruh Skeptisme Profesional, Kompetensi, Pemahaman Atas Sistem Pengendalian Intern Auditi Dan Pertimbangan Risiko Audit Terhadap Kemampuan Pendeteksian Kerugian Daerah Pada Inspektorat Provinsi Sulawesi Utara [PDF]
, 2016 Inspectorate of North Sulawesi Province has a role to provide early warning and improve the effectiveness of risk management in implementing the tasks and functions of government agencies (anti corruption activities).
Ilat, V. (Ventje) +2 more
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