Atribut Kualitas Audit di Indonesia: Perspektif Penyaji dan Pengguna Laporan Keuangan Samirah Dunakhir

Dunakhir, Samirah

doi:10.35706/acc.v1i02.537

Cited by 2 publications

(2 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Carcello, et al, (1992) compares audit quality perception of financial statement preparers, auditors and external users. Studies based on external user perspective (Rasmussen and Jensen, 1998; Wally-Dima, Mbekomize and Tobedza, 2016); Auditors' and Clients" Perspectives was compared by Dunakhir (2014); perceptions of auditors" on joint audit (Barghathi, Ndiweni and Lasyoud, 2020), perceptions of junior level auditors (Brown, Gissel and Neely, 2016); Perceptions of Auditors (Persellin, Schmidt, and Wilkins, 2014). Study based on experience: the effect of audit partner pre-client and client-specific experience with audit quality and perceived quality was examined by (Chi, Myers, Omer & Xie, 2016).…”

Section: Perceived Audit Qualitymentioning

confidence: 99%

Dimensions of Audit Quality: Evidence From Eritrea

Tewelde,

Kiflemariam,

Berhe

et al. 2023

ijafr

View full text Add to dashboard Cite

Barely any research is presented concerning audit quality in Eritrea. Hence, as an icebreaker the aim of this paper is to investigate the fundamental audit quality factors and their impact on overall audit quality. Data on perception of audit quality was collected by a survey questionnaire including 41 audit variables from 119 audit clients. After categorizing the attributes into technical and functional sets, Factor Analysis was executed to identify the relevant factors. To further examine robustness and significance of the factors identified multiple regression was applied, after the data was tested for its assumptions. From the empirical results using Factor Analysis we documented four factors relating to technical audit quality and six factors associating with functional audit quality. We also justified the reliability and validity of the ten factors identified. Subsequently, the regression analysis depicted a positive and statistically significant relationship for all the ten technical and functional factors, except two. This supported our three hypotheses. With the consistent and higher rank of Eritrea on Corruption Perception Index, the originality and value of the findings can be potentially helpful to policy makers of control and audit, Eritrean audit firms and the body of knowledge in auditing concerning Eritrea.

show abstract

Section: Perceived Audit Qualitymentioning

confidence: 99%

Dimensions of Audit Quality: Evidence From Eritrea

Tewelde,

Kiflemariam,

Berhe

et al. 2023

ijafr

View full text Add to dashboard Cite

show abstract

“…Audit is used to reduce the information gap that exists between management and stakeholders through the use of services from external auditors. Duff (2004) in Dunakhir (2017) and Knechel, W. Robert (2012) in Supriadi (2019) explained that although research on audit quality has been carried out widely, there is no agreed definition regarding audit quality. According to Hay & As quoted in the book Audit Quality and Corruption Detection by Purba & Umar (2021), several accounting researchers have identified various definitions of audit quality.…”

Section: Audit Qualitymentioning

confidence: 99%

Electronic Audit (E-Audit), Audit Judgement, Corruption Detection and Audit Quality: BPK RI

Hakim,

Pardomuan,

Tantri

2023

ijhcm

View full text Add to dashboard Cite

Research aims: This research is based on the phenomenon that occurred related to the existence of several limitations faced by the Supreme Audit Agency of the Republic of Indonesia in carrying out audits of financial statements in public sector entities. This condition risks affecting audit quality, resulting in the emergence of information gaps between BPK RI, the public and related stakeholders. The purpose of this study was to examine and analyze whether the effect of each independent variable (X1, X2 and X3), including electronic audit (e-audit), audit judgment and the detection of corruption affecting audit quality as the dependent variable (Y ). Design/Methodology/Approach: The research method used is a quantitative method. This study examines the effect of e-audit, audit judgment and corruption detection on audit quality. This study uses primary and secondary data with a research instrument in the form of a questionnaire. The object of this study is the IB Auditorate as a work unit equivalent to echelon II under the Main Auditorate of State Finance I at the Head Office of the Supreme Audit Agency of the Republic of Indonesia. The number of respondents in this study were 40 auditors/examiners in the IB Auditorate. The type of analysis in this study was statistical descriptive analysis. The statistical analysis tools used are the SPSS and Eviews applications. Research findings: The results of the empirical study revealed that each of the independent variables (X1, X2, and X3), including e-audit, audit judgment and detection of corruption, had a positive and significant effect on audit quality as the dependent variable (Y). Theoretical contribution/Originality: Future research is needed to develop with other indicators besides the quality of electronic audit (e-audit), audit judgement, corruption detection and audit quality.

show abstract

Atribut Kualitas Audit di Indonesia: Perspektif Penyaji dan Pengguna Laporan Keuangan Samirah Dunakhir

Cited by 2 publications

References 0 publications

Dimensions of Audit Quality: Evidence From Eritrea

Dimensions of Audit Quality: Evidence From Eritrea

Electronic Audit (E-Audit), Audit Judgement, Corruption Detection and Audit Quality: BPK RI

Contact Info

Product

Resources

About