Purpose The purpose of this study is to investigate the relationship between characteristics
of information communication technology (ICT, adoption, confidence, competency and …

The primary objective of this study is to investigate the impact of business strategy and the
use of Information Technology (IT) on the MSMEs performance in the ASEAN. By …

Purpose This study aims to investigate the factors associated with the intention to use
information technology in audit (ITIA) in Iraq. Design/methodology/approach The study uses …

This study aims at investigating the effects of digital accounting implementation on audit
performance of tax auditors in Thailand through audit competency and audit report as the …

The objective of this study is to find out the influence of Impact of Information Communication
Technology competencies and Information Communication Technology Training among …

Статья посвящена исследованию парадигмы учета и отчетности, учитывающей
взаимную обусловленность жизнеобеспечения стейкхолдеров и экономических …

This research is based on the phenomenon that the quality of audits in BPK still needs to be
improved, especially in the face of the VUCA era (volatility, uncertainty, complexity, and …

 is study aims to examine the effect of the implementation of good village governance in
Indonesia, its competence and performance, based on the level of fraud and its fund …

The authority of the BPK RI is to perform the Audit of Financial Statements. An investigation
audit is conducted to reveal strong indications of fraud that have resulted in state losses …

ABSTRACT The Audit Board of Indonesia (BPK), as an independent audit institution, was
mandated by the 1945 Constitution to perform investigative audits to declare state losses. In …