How individual auditor characteristics impact the likelihood of audit failure: Evidence from China

Ye, Kangtao; Cheng, Yingli; Gao, Jingyu

doi:10.1016/j.adiac.2014.09.013

Cited by 35 publications

(26 citation statements)

References 62 publications

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“…Besides that, the result is also in line with Ye et al (2014) in which experience has greater effect in determining audit failure than the level of auditor education.…”

Section: Hypothesis Testingsupporting

confidence: 76%

Internal Control and Accountability of Local Government Performance in Indonesia

Suharyanto¹,

Sutaryo²,

Mahullete³

et al. 2018

KSS

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“…Besides that, the result is also in line with Ye et al (2014) in which experience has greater effect in determining audit failure than the level of auditor education.…”

Section: Hypothesis Testingsupporting

confidence: 76%

Internal Control and Accountability of Local Government Performance in Indonesia

Suharyanto¹,

Sutaryo²,

Mahullete³

et al. 2018

KSS

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“…Recent studies regarding auditor experience generally focus on auditor overall experience in accounting, auditing, finance and related fields (Hardies et al, 2014), auditor sector and domain experience (Bedard and Biggs, 1991;Hammersley, 2006), auditor experience as CPA (Ye et al, 2014;Sonu et al, 2016) or big N experience (Chi and Huang, 2005;Gul et al, 2013;Zimmerman, 2016) or auditors' international working experience . Abdolmohammadi and Wright (1987) stated that the auditor benefits from experience as the complexity of the audit task increases.…”

Section: Generic Experiencementioning

confidence: 99%

“…According to Ye et al (2014), education level and experience are the most important elements of auditors' efficiency and effectiveness. Experienced auditors perform audit tasks better than others, and they are less likely to be forced an authority into failures.…”

Section: Generic Experiencementioning

confidence: 99%

Understanding the Mechanism of Workload Distribution Among Auditors in BPK RI in Relation to Gender: An Exploratory Study

Suhud¹

2019

ASSRJ

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The purpose of this study is to provide a relevant conceptual model of the mechanism of workload distribution among auditors in BPK RI in relation to gender. The exploratory research was conducted to achieve its research objectives with six respondents are chosen for this study. Thematic analysis with coding technique, document analysis, and observation are used to collect and analyze the data. The result shows that there is no regulation which explains explicitly in detail about the working mechanism of the auditor when carrying out the auditing task. Also, the researcher did not find an explanation of how the procedure for distributing workload to the auditor after the audit team was determined. It means that the mechanism of workload distribution among auditors implements in the field with the non-technical guideline. Another finding shows that BPK RI does not differentiate treatment of auditors based on gender. Male and female employees have the same rights and obligations as auditors. However, in practice in the field, there are still differences in treatment between male and female auditors, especially related to the distribution of workload when conducting the audit tasks. However, the difference in treatment does not affect the amount of compensation they receive and does not affect their career development opportunities. Finally, the researcher offers a conceptual model to answer the objective of this research.

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“…Standar Profesional Akuntan Pu blik (SPAP) dalam standar umum mengatur bahwa auditor harus memiliki keahlian dan pelatihan teknis yang cukup dalam melaksanakan audit. Ye et al (2014) serta Gusti dan Ali (2008) menjelaskan bahwa auditor yang mempunyai pengalaman akan memengaruhi kualitas audit yang dihasilkan. Dalam langkah penataan, peningkatan kualitas keilmuan dan juga independensi dari seorang Akuntan Publik, auditor dituntut untuk terus mengikuti perkembangan yang terjadi pada profesinya.…”

Section: Hasil Dan Pembahasanunclassified

“…Kegagalan audit yang direpresentasikan dalam opini audit, dapat setajam silet serta memberikan dampak sosial terhadap keberlangsungan suatu entitas dan orangorang yang menggantungkan kehidupan di dalamnya. Seperti yang dilansir pada penelitian Ye et al (2014) tentang kegagalan audit, mereka memberikan implikasi penting bagi investor dan regulator bahwa auditor dapat menyebabkan terjadinya risiko kegagalan audit sehingga perlu menambah beberapa pertimbangan pada saat melakukan pertimbangan dalam pemilihan calon perusahaan yang diaudit. Dalam penelitian me reka, auditor berperan sentral dalam memberikan keyakinan bahwa informasi dalam laporan keuangan telah bebas dari salah saji yang material sehingga implikasi dari pengambilan keputusan tersebut tidak akan menyesatkan para pengambil keputusan.…”

Section: Hasil Dan Pembahasanunclassified

Konstruksi Tanggung Jawab Auditor Perspektif Mamayu Hayuning Bawana

Lutfillah

Mangoting

Wijaya

et al. 2016

JAMAL

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Konstruksi Tanggung Jawab Auditor dalam Perspektif Memayu Hayuning Bawana. Penelitian ini bertujuan untuk menggali pengetahuan lokal berdasarkan memayu Hayuning Bawana (MHB) untuk membangun tanggung jawab auditor. Penelitian ini difokuskan pada mengamati dan menginterpretasikan tanggung jawab auditor berdasarkan MHB. Hasilnya (1) Allah, (2) diri kita dan (3) lingkungan. Si nergi MHB dengan tanggung jawab auditor memiliki empat nilai, yaitu: (1) Tatas, Tutus, Titis, Titi Lan Wibawa, dan tidak ada ranglasakake gatra, (2) teliti setiti ngati-ati: tanggung jawab auditor dalam selalu berhati-hati menerapkan pekerjaan (3) Perilaku karyenaktyasing Sesama: tanggung jawab auditor dengan menempatkan collectiveinterests (4) Perilaku eling dan waspada: tanggung jawab auditor untuk menjalankan perannya sebagai makhluk Tuhan.

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How individual auditor characteristics impact the likelihood of audit failure: Evidence from China

Cited by 35 publications

References 62 publications

Internal Control and Accountability of Local Government Performance in Indonesia

Internal Control and Accountability of Local Government Performance in Indonesia

Understanding the Mechanism of Workload Distribution Among Auditors in BPK RI in Relation to Gender: An Exploratory Study

Konstruksi Tanggung Jawab Auditor Perspektif Mamayu Hayuning Bawana

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