Current auditing standards require firms to utilize a risk-based audit approach which
involves conducting a strategic risk assessment of factors which may impact the …

The Public Accountant profession has a role in supporting a healthy and efficient economy
and increasing transparency and quality of financial information. Good auditor performance …

Since the users of the financial statements cannot directly observe the true underlying
fundamentals of the organizations, they have to rely on reported accounting numbers …

Purpose The purpose of this paper is to test the existence of the halo effect caused by the
presentation of information scope (holistic/specific), which can eventually lead to an …

Judgment is a process in which people think and comment on aspects of issues being
decided. Wrong decisions are often made of wrong judgments. Auditing is one of …

Penelitia ini bertujuan mendapatkan bukti-bukti empiris guna mampu memprediksi
hubungan kausal yang terjadi dari konstruk eksogen yaitu kualitas laporan keuangan …

We investigate how the involvement of an external consultant in management's assessment
of internal control affects external auditors' planning decisions. We find that when …

Penelitia ini bertujuan mendapatkan bukti-bukti empiris guna mampu memprediksi
hubungan kausal yang terjadi dari konstruk eksogen yaitu kualitas laporan keuangan …

This dissertation was prepared under the direction of the candidate's dissertation advisor,
Dr. Julia Higgs, School of Accounting, and has been approved by the members of his …