Evaluating the performance of external auditor during COVID-19: The case of dysfunctional audit behaviour in Indonesia

LS Wiyantoro, C Yan, L Yuanyuan - Cogent Business & Management, 2023 - econstor.eu
We investigate the factors impacting dysfunctional audit behaviour (DAB) in audit companies
in Indonesia during COVID-19. We additionally examine at how organisational commitment …

Evaluating the performance of external auditor during COVID-19: The case of dysfunctional audit behaviour in Indonesia

L Sugeng Wiyantoro, C Yan… - Cogent Business & …, 2023 - Taylor & Francis
We investigate the factors impacting dysfunctional audit behaviour (DAB) in audit companies
in Indonesia during COVID-19. We additionally examine at how organisational commitment …

[HTML][HTML] KUALITAS AUDIT SEBUAH SYSTEMATIC LITERATURE REVIEW

AM Sudrajat - Jurnal SIKAP (Sistem Informasi, Keuangan …, 2023 - jurnal.usbypkp.ac.id
Penelitian dengan topik kualitas audit masih aktif diteliti dengan tingkat pertumbuhan
pertahunnya mencapai 13, 25% dalam kurun waktu 2013-2022 seiring dengan keterlibatan …

Transformation and overview of audit in past 20 years: a bibliometric analysis

DAPT Cumbana, JB Ventura - Cogent Business & Management, 2024 - Taylor & Francis
Audit is an important instrument that organizations used to prevent the occurrence of frauds
along the years. Investigations in the field of audit are increasing, however, none of them …

Financial Losses Caused by Tax Audit Quality, A Deep Qualitative Findings

T Aryati - International Journal of Economics, Business and …, 2023 - jurnal.stie-aas.ac.id
One of the whacking concerns experienced by taxpayers in Indonesia is tax audit quality.
During the year of 2021, statistical data on tax dispute decisions consisted of 11% not being …

[PDF][PDF] The Impact of External Locus of Control, Professional Commitment, and Acceptance of Client Explanations on Premature Audit Sign-Off Among Public Auditors …

S Sugiyarto, TD Hastuti - JASa (Jurnal Akuntansi, Audit dan …, 2024 - journalfeb.unla.ac.id
Auditors hold a critical role in providing objective assessments of financial statement
accuracy and fairness. However, audit integrity faces challenges, notably premature sign-off …