Pengaruh Skeptisisme Profesional Audit dan Keahlian Auditor Terhadap Kualitas Audit
Jurnal Riset Akuntansi Terpadu, 2020 This study aims to determine the effect of Audit Professional Skepticism and Auditor Expertise on Audit Quality. The analytical tool used is to tabulate the questionnaire, collect data in the form of validity and reliability tests. The hypothesis in this
Ruci Arizanda Rahayu
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PENGARUH KARAKTERISTIK AUDITOR TERHADAP TANGGUNG JAWAB AUDITOR DALAM MENDETEKSI KECURANGAN DAN KEKELIRUAN LAPORAN KEUANGAN DENGAN SUPERVISI DAN KOMITMEN SEBAGAI VARIABEL MODERATING (Studi Empiris pada Auditor Kantor Akuntan Publik di Kota Semarang) [PDF]
, 2016 This study has the main goal; firstly analyze the effect of the characteristics of the auditor to the responsibilities of the auditor in detecting fraud and errors of the financial statements with supervision and commitment as moderating variable ...
AVIONITA, Agnesia Novita, PURWANTO, Agus
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The Effect of Auditor Judgment and Professional Skepticism on Internal Audit Quality [PDF]
, 2022 Egi Rahmansyah +5 more
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Who Rewards Appropriate Levels of Professional Skepticism?
Current Issues in Auditing, 2023 SUMMARY In this article, we provide a practitioner summary of our paper “Who Rewards Appropriate Levels of Professional Skepticism?” (Brazel, Leiby, and Schaefer 2025; hereafter BLS). Recent research suggests that audit supervisors who reward appropriate skeptical behavior, regardless of the outcome, appear to develop staff that are ...
Joseph F. Brazel +2 more
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Agribusiness, EarlyView.ABSTRACT The penetration of information and communication technologies (ICTs) in farming communities is increasing the use of smartphone‐based instant messaging apps. Despite this, the reasons behind participation and the impact on farm productivity in developing countries remain unexplored.
Zafar Kurbanov +4 more
wiley +1 more source
Gusau Journal of Accounting and Finance, 2020 This study assesses the mediating effects of professional skepticism on the relationship between professional ethics and audit quality. One hundred and seven (107) auditors out of one hundred and sixty (160) were selected as sample for the study.
Muhammad Aminu Isa +2 more
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Hubungan Skeptisme Profesional Auditor, Situasi Audit, Etika, Pengalaman Audit, Pengetahuan Mendeteksi Kekeliruan dengan Pertimbangan Tingkat Materialitas ( pada Kantor Akuntan Publik Se-sumatera) [PDF]
, 2014 This study examined the relationship of professional skepticism audit, audit situation, ethics, audit experience, and knowledge to detect errors in consideration of the level of materiality.
Anugerah, R. (Rita) +2 more
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Progress and Historical Reflection in Philosophy [PDF]
, 2018 What is the epistemic significance of reflecting on a discipline’s past for making progress in that discipline? I assume that the answer to this question negatively correlates with that discipline’s degree of progress over time.
Grundmann, Thomas
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Agribusiness, EarlyView.ABSTRACT This paper examines the determinants of generative AI (GenAI) knowledge and usage among agricultural extension professionals. Drawing on survey data from agricultural extension personnel in Tennessee, we employ regression analyses and latent Dirichlet allocation (LDA) for topic modeling of open‐ended responses to study the knowledge and usage ...
Abdelaziz Lawani +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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