In recent decades, there has been a noticeable increase in the practice of earnings
management (EM) as a proxy for financial reporting, especially real activities, with effect on …

The literature is fertile in studies that examine the determinants of internal and external
auditors' adoption of computer-assisted audit tools and techniques (CAATs), often ignoring …

The purpose of this study was to examine the simultaneous and partial effects of budgeting
participation and internal control on good university governance at Bangka Belitung …

This study aims to examine the influence of female directors on the quality of financial
statements, and add audit committee effectiveness as moderating variables. The research …

Corporate governance issues resulting from bad governance, fraudulent activities, insider
abuse, and corruption have attracted the attention of shareholders and regulators in the …

The business sector and the public sector have similarities, differences, and unique
characteristics. The purpose of this paper is to describe and comprehensively describe the …

Retail company managers face challenges that include how to protect their companies from
theft, embezzlement, and fraud. Retail companies lose up to 5% of their revenue to frauds …

Abstract In Indonesia, Statement of Waqf Accounting Standards No. 112 came into effect on
January 1, 2021 as a new rule in the regulation of waqf institutions. The purpose of this study …

The existing ample literature studied the factors for adopting computer-assisted audit
techniques (CAATs) by internal and external auditors, frequently ignoring their impact on the …

The aim of this study was to analyze the influence of internal audit and good corporate
governance on financial performance of banking in Indonesia. The data used in this study …