Zobrazeno 1 - 10
of 162
pro vyhledávání: '"audit judgment"'
Autor:
Happy Bayu Prayudatama
Publikováno v:
Jati, Vol 7, Iss 1, Pp 16-33 (2024)
Tujuan penelitian ini secara umum adalah untuk mendapatkan bukti empiris dan menganalisis pengaruh self-efficacy dan indepedensi yang berpengaruh terhadap audit judgment yang dimoderasi oleh kompleksitas tugas. Auditor BPKP Perwakilan Provinsi Jawa T
Externí odkaz:
https://doaj.org/article/cabdbe6525db41b184ff35a2824a25ec
Publikováno v:
Jurnal Akuntansi dan Auditing Indonesia, Vol 27, Iss 2 (2024)
This study aims to investigate whether time budget pressure, sleep quality, and ego depletion affect the quality of audit judgment. A quantitative approach was used to collect data from 100 auditors working in both Big Four and Non-Big Four accountin
Externí odkaz:
https://doaj.org/article/caec92c44c724ec0ab67936cebe7c7d7
Publikováno v:
Iranian Journal of Finance, Vol 7, Iss 1, Pp 35-65 (2023)
Judgment in the auditing profession as a subjective criterion in the decisions of auditors has a significant role in improving the quality of decision support for analysts, shareholders, and investors in the capital market. Therefore, recognizing the
Externí odkaz:
https://doaj.org/article/8c90e2f6e7c64b23b3d54e85b9902bf4
Publikováno v:
Jurnal Akuntansi dan Auditing Indonesia, Vol 26, Iss 2 (2023)
The complexity of public services require auditors to perform audit judgments to ensure the quality of information and to evaluate the evidence presented in financial statements. Thus, the auditors’ judgment and technical skills are important facto
Externí odkaz:
https://doaj.org/article/35bad4f49d754e45bec125cffa82558f
Publikováno v:
Journal of Applied Accounting Research, 2021, Vol. 22, Issue 4, pp. 598-621.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JAAR-01-2020-0011
Publikováno v:
Sustainability Accounting, Management and Policy Journal, 2020, Vol. 12, Issue 1, pp. 74-104.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/SAMPJ-07-2019-0277
Influence of Trust, Time Pressure and Complexity Factors in Judgment and Decision-Making in Auditing
Autor:
Cleston Santos, Paulo Cunha
Publikováno v:
BBR: Brazilian Business Review, Vol 18, Iss 6, Pp 605-623 (2021)
This study aims to evaluate the interrelation of the influence of the factors trust (personal), time pressure (environmental) and complexity (task) in judgment and decision-making in theauditing field. As a research method, we undertook an experiment
Externí odkaz:
https://doaj.org/article/f966cbaafd6d4633baf8179b5ecc2e6f
Autor:
Nur Eny, Ratna Mappanyukki
Publikováno v:
Journal of Economics, Business & Accountancy, Vol 23, Iss 2, Pp 194-204 (2020)
This study examines the effect of task complexity and auditor independence on audit judgment with audit fees as a moderating variable. Samples were obtained from auditors working in public accounting firms in West Jakarta and South Jakarta. Data coll
Externí odkaz:
https://doaj.org/article/23adc03f455c4789b831b344d7dc8db4
Autor:
Abdollah Khani, Mohammad Sakeni
Publikováno v:
مجله دانش حسابداری, Vol 11, Iss 3, Pp 167-194 (2020)
Objective: Sas no. 99 in the U.S.A and Sas no. 240 in Iran by the requirement to decompose the misstatement risk to intentional and involuntary risks intended to increase the auditor’s ability to detect the fraud. But one of the biases that auditor
Externí odkaz:
https://doaj.org/article/8324e7f850b347d4bddb4c2c109e9b47
Autor:
Dessy Indah Sari, Endang Ruhiyat
Publikováno v:
Jurnal ASET (Akuntansi Riset), Vol 9, Iss 2, Pp 23-34 (2017)
Abstract. This research was aimed to obtain empirical evidents on effects of locus of control, obedience pressure, and taks complexity on audit judgment. The population of this research is auditors who worked on Public Accountant Offices in Tangerang
Externí odkaz:
https://doaj.org/article/ad24681dab1f430b82d291b7c20ab5ea