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
core
“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
Advanced Energy Materials, EarlyView.ABSTRACT Interpreting the impedance response of perovskite solar cells (PSCs) is challenging due to the complex coupling of ionic and electronic motion. While drift‐diffusion (DD) modelling is a reliable method, its mathematical complexity makes directly extracting physical parameters from experimental data infeasible.
Mahmoud Nabil +4 more
wiley +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
core
Re-Validation of Professional Skepticism Traits
Procedia Economics and Finance, 2015 Abstract Emphasis on auditor skepticism attitude has attracted audit regulators in line with cases of fraud increasing currently. However, the explanation of skepticism traits among auditors is still lacking. The validity of the Hurtt skepticism scale in the context of the different audit work requirement requires further examination.
Sayed Hussin, Sayed Alwee Hussnie +1 more
openaire +1 more source
Auditor's professional skepticism: a case from Ukraine
Independent Journal of Management & Production, 2021 The authors conducted a study of the modern concept of professional skepticism of an auditor in Ukraine to develop proposals in accordance with the main directions of its development and improvement based on positive foreign experience. The research methodology is based on theoretical generalizations and the use of scientific tools, including ...
Viktoriia Fabiianska +5 more
openaire +2 more sources
The Role of Artificial Intelligence in Medication Management for Older Adults: A Systematic Review
AGING MEDICINE, EarlyView.Artificial intelligence enhances medication management for older adults by improving adherence, personalizing treatment, and predicting risks. Despite benefits, challenges remain in usability, trust, ethics, and system integration. Successful adoption requires user‐centered design, ethical safeguards, and seamless healthcare integration to ensure safe,
Dipak Chandra Das +9 more
wiley +1 more source
Pengaruh Pengalaman, Keahlian, Situasi Audit, Etika, dan Gender terhadap Ketepatan Pemberian Opini Auditor melalui Skeptisisme Profesional Auditor ( Studi Kasus pada Kap di Bekasi) [PDF]
, 2014 The purpose of this study is to provide empirical evidence of how much direct influence between the experience, expertise, audit situation, ethics, and gender of the accuracy of the provision of the auditor's opinion as well as indirect influence between
Fajarwati, D. (Diana) +1 more
core
Professional Skepticism and Auditor Judgment: Does Trait Skepticism Mitigate the Recency Bias? [PDF]
SSRN Electronic Journal, 2016 In two experiments with experienced auditors, we examine whether and how trait skepticism mitigates the tendency to place a greater emphasis on the most recently presented information, the so-called recency bias. We measure trait skepticism using the Hurtt scale (Hurtt 2010), manipulate information order, and vary presentation mode across two ...
Christopher W. Koch +2 more
openaire +1 more source
Agribusiness, EarlyView.ABSTRACT Vending is an important sector in the daily lives of many people, and coffee is the most frequently consumed product in the European market. Like many other sectors, vending is responding to the challenge of sustainable development by taking various actions, such as offering increasingly ecologically sound coffee while maintaining/improving ...
Alberto Bertossi +2 more
wiley +1 more source