Purpose The study aims to examine the influence of auditor personal factors, such as goal orientation, self-efficacy and professional commitment to auditor’s responsibility to detect the fraudulent, particularly in small accounting firms. Design/methodology/approach The authors surveyed 86 auditors working in small accounting firms in Bali Province, Indonesia. Findings The results prove the role of self-efficacy as a mediating variable in the relationship of goal orientation and auditor responsibility. This result at once confirms that self-efficacy can improve individual performance even in complex tasks. This study also proves the role of professional commitment as a mediator variable. Research limitations/implications Given that the respondents came from small accounting firms, these findings are not intended to be generalized with auditors in large accounting firms. Practical implications These findings highlight essential efforts to reduce audit expectation gaps between auditors and the public. The small accounting firms’ leaders must to alignment workplace organizational goals and organization professional goals. A dualism of purpose causes the auditor to fail to fulfill the responsibility of fraud detection. Social implications There is a severe audit expectation gap related to the auditor’s role in detecting fraud. This finding expected to answer public questions related to auditors’ ability and responsibility in small accounting firms in detecting fraud. Originality/value There is limited research on auditor responsibility, particularly in small audit firms in developing countries. Also, there is still debate scientific about the influence of goal orientation, self-efficacy and professional commitment to auditor performance.

Art market or souvenir market can not be separated from the existence of Bali island, unlike a tourist destination. The development of modern souvenir market was very disturbing traders in the traditional souvenir market. Due to it was feared will turn off the traditional art market. In this regard, to ensure the factors that need to be optimized in order to increase tourist visits to traditional Art Market was very important to conduct research. Based on the background and the problem, this research has a purpose to analyze the influence of art market attribute, promotion and service quality to market image and purchasing decision with research location at Guwang Art Market. The present research was designed as a descriptive and analytic approach. It defined that was descriptive facts, followed by analysis of the significance of empirical facts found. The descriptions were included the facts of market attributes, promotion, service quality, and market image in purchasing decisions. The population in the study were tourists who visit Guwang Art Market. Data collection was conducted with questionnaires distributed to travelers visiting the Guwang Art Market in April-July 2015. Data analysis used Structural Equation Model.

One of the determinants of conservatism is Board of Directors (BoD) characteristics. Several studies have examined the relationship between board characteristics and accounting conservatism. Nonetheless, previous empirical findings show heterogeneous and inconclusive results. This study aims to prove the role of board characteristics, namely board female, board expertise, board overconfidence, and board size in accounting conservatism. This study also examines institutional ownership as moderating variable. This research was conducted on 118 manufacturing companies for three periods, namely 2017-2019. The data analysis technique used is Partial Least Square. The test results prove that board female and board expertise increase accounting conservatism, while board overconfidence reduces conservatism. However, there is no relationship between board size and accounting conservatism. This study also indicates that institutional ownership strengthens the relationship between board females and board expertise to accounting conservatism. Contrary, institutional ownership fails as moderating variable between board size and accounting conservatism relationship. In testing the board overconfidence variable, the percentage of institutional ownership variable cannot be a moderating variable. Nevertheless, the interaction between board overconfidence and the number of institutional investors has a negative effect on accounting conservatism.

Purpose – The best eco-friendly brands are rapidly gaining a powerful reputation for their commitment to the environment. Organisations of all sizes are discovering that the present consumers need more than just the right products and services. Therefore, this study aims to analyze the effect of green brand image on the repurchase intention mediated by brand trust and attachment. Methodology – The samples were cosmetic products and herbal oil users, which applied green products in Bali, Indonesia. In this asaay, data were obtained by distributing questionnaires to 149 respondents, with the PLS model used to analyze the hypothetical results acquired. Findings – The results showed that brand image positively affected trust, attachment, and repurchase intention. The effect of this image on repurchase intention was also mediated by green trust. Based on the findings, the investment of resources helped increase trust, attachment, and repurchase intention, to enhance brand image. Originality – This study developed a strategical marketing framework, to increase the repurchase intention of green products. According to the analytical novelty, brand image indirectly affected repurchase intention through trust. This strategy encouraged customers to always perform repeated purchases from trustable companies producing environmentally friendly green products and services.