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Journal articles on the topic 'Auditors' Objectivity'

Author: Grafiati

Published: 7 June 2025

Last updated: 2 August 2025

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1

Razali, Fazlida Mohd. "Examining Types of Audit Judgment and Objectivity Threat: Empirical Findings from Public and Private Sector Internal Auditors in Malaysia." Indonesian Journal of Economics, Social, and Humanities 2, no. 2 (2020): 91–104. http://dx.doi.org/10.31258/ijesh.2.2.91-104.

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Increasing number of litigation suits against internal auditors has proved that there is heightened scrutiny on the quality of internal auditor’s judgment. As internal auditor’s judgment relies highly upon by the stakeholders, this paper aims to identify the types of audit judgment deemed to be critical for the success of an audit engagement. It also explores the types of objectivity threat experienced by Malaysian internal auditor. The present study also examined if there had been significant difference between objectivity threat experienced by public sector internal auditors and those of the

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Pennington, Robin, Jennifer K. Schafer, and Robert Pinsker. "Do Auditor Advocacy Attitudes Impede Audit Objectivity?" Journal of Accounting, Auditing & Finance 32, no. 1 (2016): 136–51. http://dx.doi.org/10.1177/0148558x16641862.

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Biased evaluation of evidence exists when an auditor either over-emphasizes evidence that supports management assertions or over-emphasizes evidence against management assertions. This study examines if an auditor’s advocacy attitudes lead to bias in information search for audit evidence. We measure the range of advocacy attitudes of individual auditors and hypothesize that auditors at either end of the advocacy spectrum may impede the objectivity of evidence gathered. Results from 60 Big 4 auditors indicate that advocacy attitudes affect both initial judgments and consequent search strategies

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H, Novayanti Anggraini, and Rahmawati Hanny Y. "ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI SKEPTISISME PROFESIONAL AUDITOR." Jurnal Equity 19, no. 2 (2016): 99. http://dx.doi.org/10.34209/.v19i2.479.

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The purpose of this study was to determine the extent to which the factors of competence, objectivity, integrity, experience, independence, and the risk of an effect on the auditor's professional skepticism. This type of research in this study is a qualitative research. The population in this study is the auditors who work in public accounting firm in the whole area of Central Jakarta. The sampling technique in this study were selected through purposive sampling technique. The number of samples in this study is 24 KAP with 150 respondents. Analysis of data using regression analysis. The result

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H, Novayanti Anggraini, and Rahmawati Hanny Y. "ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI SKEPTISISME PROFESIONAL AUDITOR." Equity 19, no. 2 (2016): 99. http://dx.doi.org/10.34209/equ.v19i2.479.

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The purpose of this study was to determine the extent to which the factors of competence, objectivity, integrity, experience, independence, and the risk of an effect on the auditor's professional skepticism. This type of research in this study is a qualitative research. The population in this study is the auditors who work in public accounting firm in the whole area of Central Jakarta. The sampling technique in this study were selected through purposive sampling technique. The number of samples in this study is 24 KAP with 150 respondents. Analysis of data using regression analysis. The result

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Herda, David N., and James J. Lavelle. "Client Identification and Client Commitment in a Privately Held Client Setting: Unique Constructs with Opposite Effects on Auditor Objectivity." Accounting Horizons 29, no. 3 (2015): 577–601. http://dx.doi.org/10.2308/acch-51091.

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SYNOPSIS In this paper, we examine individual auditors' identification with, and commitment to, privately held clients, and their effects on auditor objectivity. Client identification reflects the extent to which an auditor's self-concept and self-definition are derived from a perceived oneness with the client. In contrast, client commitment reflects a responsibility for and a dedication to the client, but the auditor and client remain separate psychological entities. Drawing from the unique perspectives of social identity theory and social exchange theory, we hypothesize and find that client

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Brody, Richard G., Christine M. Haynes, and Craig G. White. "Is PCAOB Standard No. 5 Impairing Auditor Objectivity?" Current Issues in Auditing 9, no. 2 (2015): C1—C7. http://dx.doi.org/10.2308/ciia-51144.

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SUMMARY Auditing Standard No. 5 (AS5) urges external auditors to rely on the work of internal auditors when auditing internal controls over financial reporting. Although relying on the work of internal auditors may enhance audit efficiency, this paper examines whether such reliance is achieved at the expense of audit effectiveness. Specifically, this commentary questions whether conformity with AS5 is advisable given that changes in auditor/client relationships may have impacted internal and external auditor objectivity. Research has demonstrated that since the implementation of the Sarbanes-O

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G. Brody, Richard, Christine M. Haynes, and Craig G. White. "The impact of audit reforms on objectivity during the performance of non-audit services." Managerial Auditing Journal 29, no. 3 (2014): 222–36. http://dx.doi.org/10.1108/maj-06-2013-0888.

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Purpose – This research aims to explore whether recent audit reforms have improved auditor objectivity when performing non-audit services. Design/methodology/approach – In two separate experiments, the authors tested whether external and internal auditors' inventory obsolescence judgments are influenced by their client's (or company's) role as the buyer or seller in an acquisition setting. Findings – External auditors assessed the likelihood of inventory obsolescence objectively, regardless of their consulting role in the acquisition setting. Internal auditors assessed the likelihood of invent

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Svanberg, Jan, and Peter Öhman. "Does Charismatic Client Leadership Constrain Auditor Objectivity?" Behavioral Research in Accounting 29, no. 1 (2016): 103–18. http://dx.doi.org/10.2308/bria-51496.

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ABSTRACT This study examines whether charismatic client leadership constrains the objectivity of auditor judgment. Previous accounting research has found that auditors who identify with their clients suffer from objectivity impairment because they agree with their clients more than do other auditors. Related to this, leadership research claims that followers' identification with a collective makes them susceptible to charismatic leader influence. Based on leadership theory, we anticipate that auditor objectivity may be constrained when leadership is perceived as charismatic, even disregarding

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9

Mayhew, Brian W., Jeffrey W. Schatzberg, and Galen R. Sevcik. "The Effect of Accounting Uncertainty and Auditor Reputation on Auditor Objectivity." AUDITING: A Journal of Practice & Theory 20, no. 2 (2001): 49–70. http://dx.doi.org/10.2308/aud.2001.20.2.49.

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This paper reports results of experimental markets that examine whether accounting uncertainty impacts auditor objectivity in a setting where the auditor also has an incentive to build a reputation for objectivity. While prior research has examined the impact of uncertainty on auditor objectivity, our research is the first to explicitly incorporate auditor reputation into the research design. The results provide strong evidence that accounting uncertainty impacts auditor objectivity despite the damage to auditor reputation. Our markets suggest that in the absence of accounting uncertainty audi

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Brandon, Duane M. "External Auditor Evaluations of Outsourced Internal Auditors." AUDITING: A Journal of Practice & Theory 29, no. 2 (2010): 159–73. http://dx.doi.org/10.2308/aud.2010.29.2.159.

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SUMMARY: In the last decade internal auditing services has been a significant area of growth for public accounting firms. Unlike the provision of external audits, the provision of outsourced internal audit services does not prohibit accounting firms from providing the client with additional services. This study investigates some implications of an outsourced internal auditor providing nonaudit services. Specifically, 89 experienced external auditors completed an experiment to investigate whether external auditors will evaluate and rely on an outsourced internal auditor’s work differently when

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Herda, David N., and James J. Lavelle. "How Client Identification and Client Commitment Uniquely Influence Auditor Objectivity." Current Issues in Auditing 9, no. 2 (2015): P36—P41. http://dx.doi.org/10.2308/ciia-51279.

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SUMMARY This article summarizes our recent study, “Client Identification and Client Commitment in a Privately Held Client Setting: Unique Constructs with Opposite Effects on Auditor Objectivity” (Herda and Lavelle 2015), which examines how individual auditors' identification with, and commitment to, privately held audit clients affects their objectivity. Based on a survey of 102 external auditors, we find that client identification is distinct from client commitment. This distinction is important because identification as a construct is easily and often confused with commitment, and the terms

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Svanberg, Jan, Peter Öhman, and Presha E. Neidermeyer. "The relationship between transformational client leadership and auditor objectivity." Accounting, Auditing & Accountability Journal 30, no. 5 (2017): 1142–59. http://dx.doi.org/10.1108/aaaj-07-2015-2119.

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Purpose The purpose of this paper is to investigate whether transformational leadership affects auditor objectivity. Design/methodology/approach The investigation is based on a field survey of 198 practicing auditors employed by audit firms operating in Sweden. Findings This study finds that transformational client leadership negatively affects auditor objectivity and that the effect is only partially mediated by client identification. Given these results, suggesting that auditors are susceptible to influence by their clients’ perceived exercise of transformational leadership, leadership theor

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Habeeb, Soran Mohammed Amin, Honar Mohammed Mohammed Amin та Peshkawt Abdullah Abdulkarim. "العوامل المؤثرة على استقلالية وموضوعية التدقيق الداخلي دراسة ميدانية على واقع المؤسسات الحكومية في كرميان". Journal of University of Human Development 3, № 4 (2017): 245. http://dx.doi.org/10.21928/juhd.v3n4y2017.pp245-267.

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The Research aims at identifying the factors that affect the Independence and Objectivity of the Internal Auditor by Analyzing the Factors and the variables that constitute them, in addition to surveying the society of the study on the availability of these factors among the internal auditors in the government institutions of the Garmain administration.  Study findings: 1 - The conditions of independence and objectivity of the internal auditor are not available from the point of view of the categories covered by the research based on the results of the research. 2 - The

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Zakina Adibra, Chairunnisa, Erlina ., and Erwin Abubakar. "The Influence of Competency, Independence, and Objectivity on the Effectiveness of Internal Auditors in Realizing a World-Class University with Internal Auditor Integrity as a Moderating Variable in Higher Education in Medan." International Journal of Research and Review 11, no. 6 (2024): 762–73. http://dx.doi.org/10.52403/ijrr.20240683.

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This study aims to determine the effect of competencies, independence, and objectivity on the effectiveness of internal auditors in realizing a World-Class University, with internal auditor integrity as a moderating variable in universities in Medan City. This research is associative research in the form of causal relationships. The population used in this study was the Internal Supervisory Unit of State Higher Education and Private Universities in the City of Medan. The sample of this study was an internal supervisory unit for State Higher Education and Private Universities, with as many as 8

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Alviani, Anita Wahyu, and Taufikur Rahman. "Faktor-Faktor yang Mempengaruhi Kualitas Audit dengan Independensi Auditor sebagai Moderasi." Jurnal Akuntansi dan Audit Syariah (JAAiS) 2, no. 2 (2021): 170–85. http://dx.doi.org/10.28918/jaais.v2i2.4491.

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This study aims to determine the effect auditors competence, objectivity, religiosity to audit quality with auditors independence as the moderating variable of the auditors of Inspektorat Kabupaten Wonogiri, Semarang, dan Kota Salatiga. The analitycal methods used are the research instrument test, descriptive statistical test, multiple regression test, T test, F test, R2, classical assumption test, and MRA. The data was processed using IBM Statistics SPSS version 23. The results showed that the auditors competence variable had no effect on audit quality. The objectivity variable partially has

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Muhammad Reza Putra and Huda Aulia Rahman. "FACTORS AFFECTING AUDIT QUALITY OF COMPUTER BASED ACCOUNTING INFORMATION SYSTEMS." Dinasti International Journal of Education Management And Social Science 1, no. 3 (2020): 419–36. http://dx.doi.org/10.31933/dijemss.v1i3.179.

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The purpose of this study was to determine the effect of independence, competence, objectivity, and auditor integrity on audit quality on computer-based AIS. The object of research used was auditors in KAP Bekasi area, with a data collection period from March to April 2020. The data obtained were processed by multiple linear regression analysis using SPSS 26 software. The research results obtained were the auditor's competence and integrity influencing the audit quality of SIA-based computer, while auditor independence and objectivity do not affect the audit quality of computer-based SIA.

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Muslikan, Muslikan, Evi Elvira Masengi, and Abdul Rahman Dilapanga. "The Influence of Objectivity and Independence on Internal Audit Performance at the Regional Supervision Inspectorate of the North Sulawesi Regional Police." Technium Social Sciences Journal 38 (December 9, 2022): 39–46. http://dx.doi.org/10.47577/tssj.v38i1.7904.

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The aim of this study is to describe and analyze the objectivity and independence of auditors/examiners on the performance of internal auditors within the North Sulawesi Regional Police Supervision Inspectorate. The method used is a quantitative research method. The results of the research that the researchers obtained were: There is a positive effect of objectivity on the performance of internal auditors. The higher the objectivity of the internal auditors, the higher the performance produced by the internal auditors. Conversely, the lower the objectivity of the internal auditors, the lower t

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Yulianti, Lilis, M. Rasuli, and Vera Oktari. "PENGARUH INTEGRITAS, OBJEKTIVITAS DAN KOMPETENSI TERHADAP KINERJA AUDITOR: BUDAYA ORGANISASI SEBAGAI PEMODERASI." CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini 1, no. 3 (2020): 349–64. http://dx.doi.org/10.31258/jc.1.3.349-364.

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This study aims to examine the effect of integrity, objectivity and competence on the auditor's performance. This research is a quantitative research. The population in this study is 47 auditors at the Inspectorate of the Riau Province. The sampling technique used is a saturated sample so that makes all of population as a sample in the study this. The scale of data measurement with a Likert scale. The data are collected through questionnaires that handed directly to the respondens. 41 completed quisioner are receipt and was analysis by WarpPLS 6.0. The results of this study indicate that integ

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Bamber, E. Michael, and Venkataraman M. Iyer. "Auditors' Identification with Their Clients and Its Effect on Auditors' Objectivity." AUDITING: A Journal of Practice & Theory 26, no. 2 (2007): 1–24. http://dx.doi.org/10.2308/aud.2007.26.2.1.

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This study empirically models auditors' relationships with their clients. The Independence Standards Board (ISB 2000) identified auditors' familiarity with the client as one of five threats to auditor independence. Yet familiarity with the client is necessary for auditors to understand the client well enough to plan and perform an effective and efficient audit. We introduce a theory-based measure of the extent to which auditors identify with a client, which we then use to directly measure auditors' attachment to the client and the threat of this attachment to auditors' objectivity. The respons

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Shella Febrianisa and Cris Kuntadi. "Pengaruh Pengalaman Kerja, Independensi,Objektivitas,Integritas,Kompetensi Dan Etika Terhadap Kualitas Audit." Akuntansi 3, no. 2 (2024): 87–98. http://dx.doi.org/10.55606/akuntansi.v3i2.1990.

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The quality of the audit produced by the auditor is an important factor in ensuring the integrity and reliability of an entity's financial reports. This research aims to examine the influence of work experience, independence, objectivity, integrity, competence and ethics on audit quality. Auditors' work experience can improve their ability to detect errors and make appropriate assessments. The auditor's independence, objectivity and integrity guarantee that the audit process is carried out professionally and is not influenced by certain interests. In addition, auditor competency and ethics are

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Arif, Muhammad Faisal, Syarifuddin Syarifuddin, Syamsuddin Syamsuddin, and Aini Indrijawati. "The Relationship of Auditee and Auditor in Performance Audit: A Literature Review." Journal of International Conference Proceedings 7, no. 1 (2024): 324–34. http://dx.doi.org/10.32535/jicp.v7i1.3319.

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This research aims to conduct a literature review of the relationship between auditees and auditors in public sector performance audits based on their roles. The literature review includes research from various countries in Europe, Asia, America, Australia, and New Zealand, indexed by Scopus through Scimago Journal & Country Rank. Several studies have found that the relationship is not always good. In a cooperative relationship, the auditor requires the auditee's cooperation but at the same time maintains objectivity. Although collaboration can improve audit results, it endangers and hinde

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Arie Thalia, Dhea, and Sumadi. "Pengaruh Pengalaman Kerja, Independensi, Obyektifitas, Integritas, dan Kompetensi terhadap Kualitas Audit pada BPKP Kantor Perwakilan Wilayah Jawa Timur." Jurnal Akuntansi Terapan dan Bisnis 1, no. 2 (2021): 172–82. http://dx.doi.org/10.25047/asersi.v1i2.3067.

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This study aims to examine the effect of work experience, independence, objectivity, integrity, and competence on the quality of audits produced by public sector auditors at BPKP East Java Regional Representative Office. This study uses quantitative methods with research instruments using questionnaires. The population of this study are public sector auditors who become Civil Servants (PNS) at BPKP East Java Regional Representative Office. Determination of the sample with the criteria that the auditor has attended the Auditor Functional Position Education and Training (JFA). Analysis of resear

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Chandra Ariyanto, Denny, and Herry Goenawan Soedarsa. "Pengaruh Independensi, Pengalaman Kerja, Objektivitas, Dan Audit Fee Terhadap Kualitas Audit." SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi 1, no. 3 (2022): 589–98. http://dx.doi.org/10.54443/sinomika.v1i3.318.

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Through independence, work experience and high objectivity are required from an auditor. These factors may affect the potential for auditors to earn audit fees for their offerings. However, there are still many events that question the audit conducted by the auditor. There was a case in Bandar Lampung where auditors dedicated fraud on behalf of Welly and Ahmad and made a public audit conducted. Therefore, this study was conducted to determine the effect of independence, professional experience, objectivity and audit fees on audit quality, using a questionnaire given to auditors at KAP in Banda

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Mohd Razali, Fazlida, Azleen Ilias, Razana Juhaida Johari, Sutthi Suntharanurak, and Norizelini Ibrahim Acis. "Malaysian Internal Auditor’s Risk Judgment Performance: Examining the Impact of ISA 610 “Using the Work of the Internal Auditor”." Asia-Pacific Management Accounting Journal 17, no. 3 (2022): 169–203. http://dx.doi.org/10.24191/apmaj.v17i3-07.

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Effective from December 2016, the Malaysian external auditor is required under the revision of the International Standard on Auditing (ISA) to give comments on Key Audit Matters (KAM) in the audit client’s financial statement which indirectly increases the relevancy of ISA 610 “Using the Work of Internal Auditor”. This study aimed to explore the impact of two main aspects under ISA 610 namely “external auditor engagement quality (EX_QUAL)” and “external auditor reliance (EX_RELY)” on internal auditor’s risk judgment performance. The survey of 274 internal auditors in the Malaysian public and p

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Chen, Lucy Huajing, Hyeesoo H. (Sally) Chung, Gary F. Peters, and Jinyoung P. (Jeannie) Wynn. "Does Incentive-Based Compensation for Chief Internal Auditors Impact Objectivity? An External Audit Risk Perspective." AUDITING: A Journal of Practice & Theory 36, no. 2 (2016): 21–43. http://dx.doi.org/10.2308/ajpt-51575.

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SUMMARY This paper considers the potential impact of internal audit incentive-based compensation (IBC) linked to company performance on the external auditor's assessment of internal audit objectivity. We posit that external auditors will view IBC as a potential threat to internal audit objectivity, thus reducing the extent of reliance on the work of internal auditors and increasing the assessment of control risk. The increase in risk and external auditor effort should result in higher audit fees. We hypothesize that the form of incentive-based compensation, namely stock-based versus cash bonus

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Stiawan, Hari, and Aris Sanulika. "THE EFFECT OF PROFESSIONALISM, OBJECTIVITY, ACCOUNTABILITY, KNOWLEDGE OF THE ACCURACY OF GIVING AUDIT OPINION AND AUDIT EXPERIENCE AS MODERATING VARIABLES." EAJ (ECONOMICS AND ACCOUNTING JOURNAL) 2, no. 3 (2019): 175. http://dx.doi.org/10.32493/eaj.v2i3.y2019.p175-180.

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The auditor as a party trusted by the public, the auditor will examine the financial statements and then issue a statement. This study aims to determine the effect of professionalism, objectivity, accountability, knowledge on the accuracy of the provision of audit opinions and auditor experience as a moderating variable on the influence of audit expertise on the accuracy of giving opinions by the auditor. The type of data used in this study is quantitative data. Sources of data in this study are primary data. The population in this study were auditors who worked at KAP located in South Tangera

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Riyadi, Tomi, Supriatiningsih Supriatiningsih, and Muhammad Ardhan Suhadasyah. "The Effect Of Objectivity, Independence And Professional Ethics On Audit Quality." Jurnal Ilmiah Akuntansi Kesatuan 13, no. 1 (2025): 129–42. https://doi.org/10.37641/jiakes.v13i1.3216.

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The purpose of this study is to examine and analyze the impact of objectivity, independence, and professional ethics on audit quality. The data utilized in this research is primary data. The study's population consists of 63 auditors from Bekasi. Data was collected through questionnaires and interviews, and analyzed using the SPSS24 application. The independent variables in this study are objectivity, independence, and professional ethics, while the dependent variable is audit quality. The findings indicate that objectivity has a significant positive effect on audit quality. This suggests that

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Anggraini, Astri, Dedy Djefris, and Anda Dwi Haryadi. "Pengaruh Persepsi Akuntabilitas, Kompetensi, Profesionalisme, Integritas dan Objektivitas Terhadap Persepsi Kualitas Audit." Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) 2, no. 1 (2023): 39–53. http://dx.doi.org/10.30630/jabei.v2i1.92.

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This study aims to determine the influence of perceptions of accountability, competence, professionalism, integrity, and objectivity on the perception of audit quality, while the variables used in the research are accountability, competence, professionalism, integrity, and objectivity as independent variables, while audit quality as dependent variables. The population in this study were auditors working at a Public Accounting Firm in the South Jakarta area, data collection using primary data and sampling was carried out using the purposive sampling method with the number of samples obtained as

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Hurriyaturrohman, Hurriyaturrohman, Indupurnahayu Indupurnahayu, and Muhammad Ramadhan. "The Influence Of Competence, Objectivity And Audit Structure On Auditor Performance (Case Study At The Head Office Of The Financial And Development Supervision Agency)." Jurnal HARMONI: Jurnal Akuntansi dan Keuangan 3, no. 1 (2024): 60–69. http://dx.doi.org/10.32832/jharmoni.v3i1.16100.

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This study aims to explain the impact of several factors on auditor performance. These factors include: (1) the effect of competence on auditor performance, (2) the effect of objectivity on auditor performance, and (3) the effect of audit structure on auditor performance. The research method used in this study is a quantitative approach. The population of this study consists of auditors who work at the Head Office of the Financial and Development Supervisory Agency. Samples taken as many as 30 respondents using purposive sampling method. The collected data were analyzed using multiple linear r

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Wintari, Ni Wayan, and Rai Dwi Andayani W. "Pengaruh Kompetensi, Objektivitas, Dan Sensitivitas Etika Profesi Terhadap Kualitas Hasil Audit Pada Kantor Akuntan Publik Provinsi Bali." Hita Akuntansi dan Keuangan 4, no. 1 (2023): 274–88. http://dx.doi.org/10.32795/hak.v4i1.3592.

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The research objective is to analyze the effect of competence, objectivity, and sensitivity of professional ethics on the quality of audit results. Auditor quality is the expertise and knowledge of auditors in finding and reporting violations in the accounting system. A high quality audit is the auditor's demand so that the financial statements of interested parties are a big responsibility. The population in this study were all auditors of Public Accounting Firms (KAP) in the Bali region who were still active. Of the 15 KAPs registered at the Indonesian Institute of Certified Public Accountan

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Alias, Noor Furzanne, Anuar Nawawi, and Ahmad Saiful Azlin Puteh Salin. "Internal auditor’s compliance to code of ethics." Journal of Financial Crime 26, no. 1 (2019): 179–94. http://dx.doi.org/10.1108/jfc-07-2017-0066.

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Purpose The purpose of this study was to determine the professional competency levels acquired by internal auditors in detecting unethical behaviour, to evaluate the position of internal auditors on objectivity and integrity in dealing with unethical behaviour and to examine the extent of their awareness on ethical issues in government-linked companies (GLCs). Design/methodology/approach Data were collected via questionnaires that were randomly distributed to the internal auditors of the selected GLS in Malaysia. These questionnaires were constructed from the Certified Internal Auditor (CIA) E

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Sinaga, Indra Rolando, Jullie J. Sondakh, and Jessy D. L. Warongan. "The influence of independence, integrity, professionalism, and objectivity on fraud prevention in auditors with auditor ethics as a moderating variable: Empirical study at the Representative Office of the Supreme Audit Agency in North Sulawesi Province." Contrarian : Finance, Accounting, and Business Research 3, no. 1 (2024): 41–52. http://dx.doi.org/10.58784/cfabr.135.

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This study aims to analyse the influence of independence, integrity, professionalism, objectivity, and ethics on fraud prevention among auditors. Additionally, this study also treats the auditor's ethics as a moderating variable. Conducted through survey methodology, the study involved distributing questionnaires to all auditors in the Audit Board of the Republic of Indonesia (or BPK) Regional Office for North Sulawesi Province. The questionnaires were disseminated to 138 respondents and achieving for 100% response rate. Analytical methods employed encompassed multiple moderated regression ana

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Reimers, Jane L., and M. G. Fennema. "The Audit Review Process and Sensitivity to Information Source Objectivity." AUDITING: A Journal of Practice & Theory 18, no. 1 (1999): 117–23. http://dx.doi.org/10.2308/aud.1999.18.1.117.

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Auditing standards require auditors to consider the reliability of the evidence they use in making judgments. One aspect of that reliability is the objectivity of the information source. More objective sources (e.g., third parties) provide higher quality information than less objective ones (e.g., client personnel), so auditors should be sensitive to the source of the information they receive. In this study, we examine the effect of the role that auditors perform on their sensitivity to information source objectivity. Specifically, we test whether sensitivity varies depending on whether the au

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Permatasari, Luh Wulan, Poppy Sofia Koeswoyo, and Cahya Irawady. "Pengaruh Kualitas Auditor Internal dan Efektivitas Komite Audit terhadap Korupsi Di BUMN." Owner 7, no. 3 (2023): 2640–55. http://dx.doi.org/10.33395/owner.v7i3.1464.

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This study aims at examining the effect of quality of internal auditors and the effectiveness of audit committees on corruption in State-Owned Enterprises (SOE). The quality of the internal auditors is proxied by the competence (experience, certification, training) and objectivity of the internal auditors. Meanwhile, the audit committee is proxied by size, independence, number of meetings, and expertise of the audit committee. The research method used is a quantitative method with the type of hypothesis testing research. The population of this study were state-owned enterprises listed on the I

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Ahlawat, Sunita S., and D. Jordan Lowe. "An Examination of Internal Auditor Objectivity: In-House versus Outsourcing." AUDITING: A Journal of Practice & Theory 23, no. 2 (2004): 147–58. http://dx.doi.org/10.2308/aud.2004.23.2.147.

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The internal audit function is evolving from its traditional oversight function to one that includes a wider spectrum of activities that add value to their organizations. In addition, economic pressures have forced many companies to consider outsourcing as an alternative. These ongoing changes have caused some concern regarding the potential lack of objectivity and independence for internal auditors. This exploratory study examines whether outsourcing of the internal audit function is susceptible to client advocacy vis-a`-vis in-house auditing, which itself may be sensitive to an employer advo

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Fitriani, Indah. "PENGARUH OBJEKTIVITAS DAN INTEGRITAS AUDITOR INTERNAL TERHADAP KUALITAS AUDIT." Jurnal Riset Akuntansi dan Keuangan 1, no. 1 (2013): 61. http://dx.doi.org/10.17509/jrak.v1i1.6575.

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This research is aim to know the influence of objectivity and integrity of internal auditors towards the audit quality partially and simultaneously, whether it significantly affects or not towards the audit quality on Inspektorat Daerah of Kota Bandung, Kota Cimahi, Kabupaten Bandung, and Kabupaten Bandung Barat. The method used for this research is the descriptive method, and the analysis used is the multiple linear regression analysis. The sampling technique for this research is saturated sampling. The result of the research with 5% signification level shows that objectivity and integrity of

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Suun, Muhammad. "Several factors affect the audit quality in South Sulawesi Inspectorate." ATESTASI : Jurnal Ilmiah Akuntansi 4, no. 1 (2021): 37–44. http://dx.doi.org/10.33096/atestasi.v4i1.675.

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This study aims to assess the quality of audit results at the South Sulawesi Province Inspectorate Office. The competence, independence, objectivity, and integrity of auditors are the independent variables in this study, while the quality of audit results is the dependent variable. Purposive sampling was used as the method of sampling. Multiple Regression Analysis was used to analyze the data, which was then processed using SPSS 24. A questionnaire was distributed directly to the South Sulawesi Provincial Government Internal Supervisory Apparatus to collect data. The study found that auditor c

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Su’un, Muhammad. "Several factors affect the audit quality in South Sulawesi Inspectorate." Atestasi : Jurnal Ilmiah Akuntansi 4, no. 1 (2021): 37–44. http://dx.doi.org/10.57178/atestasi.v4i1.161.

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This study aims to assess the quality of audit results at the South Sulawesi Province Inspectorate Office. The competence, independence, objectivity, and integrity of auditors are the independent variables in this study, while the quality of audit results is the dependent variable. Purposive sampling was used as the method of sampling. Multiple Regression Analysis was used to analyze the data, which was then processed using SPSS 24. A questionnaire was distributed directly to the South Sulawesi Provincial Government Internal Supervisory Apparatus to collect data. The study found that auditor c

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Yoewono, Harsono. "The Influence of Auditor Integrity, Objectivity, and Independence on Audit Quality in KAP in DKI Jakarta." INFA International Journal of The Newest Finance and Accounting 2, no. 1 (2024): 129–38. http://dx.doi.org/10.59693/infa.v2i1.30.

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The purpose of this study is to determine the influence of integrity, objectivity, and independence of auditors on audit quality in public accounting in DKI Jakarta. The data used in this study are primary data. The study was conducted using questionnaires. The population of this study is auditors working in Public Accounting Firms (KAP). The sample in this study is auditors who work in Public Accounting Firms (KAP) in the DKI Jakarta area with experience in the field of auditing for at least 1 year. A total of 230 questionnaires were distributed for this study, but only 130 questionnaires wer

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Fayza, M. Aqshal, Rudy Fachruddin, Mulia Saputra, and Sayed Mahdi. "PENGARUH INDEPENDENSI, INTEGRITAS, DAN OBJEKTIVITAS AUDITOR TERHADAP KUALITAS AUDIT INSPEKTORAT PROVINSI ACEH DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI." Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 8, no. 1 (2023): 52–59. http://dx.doi.org/10.24815/jimeka.v8i1.22787.

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This study investigates the relationship between auditor independence, integrity, objectivity, and audit quality. This study's population consisted of all Aceh Inspectorate auditors. Fifty respondents were selected using a non-probability sampling method in conjunction with the census method. Primary data were collected through the distribution of questionnaires. Statistical data were analyzed by SPSS 26 version. This study shows that audit quality is affected simultaneously by independence, objectivity, and integrity. Auditor independence and objectivity affect audit quality, while integrity

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Lokananta, Muhammad Ade. "Pengaruh Kompetensi, Pengalaman, dan Batasan Waktu terhadap Objektivitas Auditor pada Bpkp Perwakilan Provinsi Papua Barat." Journal of Comprehensive Science 4, no. 4 (2025): 1365–78. https://doi.org/10.59188/jcs.v4i4.3101.

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This study aims to examine the influence of competence, experience, and time constraints on the objectivity of auditors at the BPKP Representative Office in West Papua Province. This research adopts a quantitative approach. The data used is primary data collected through a questionnaire survey completed by 36 respondents. The data was then analyzed using Structural Equation Modeling (SEM) with the SmartPLS 4.0 analysis tool. The results of this study conclude that competence has a positive effect on auditor objectivity, while experience and time constraints do not affect auditor objectivity.

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Ginting S, Wahyudi Pialanta, Iskandar Muda, and Yeni Absah. "Effects of Skill, Independency, Objectivity and Audit Work Experience on the Quality of Audit Outcome with Audit Ethics as a Moderating Variable in the Inspectorate Office of Karo Regency." International Journal of Research and Review 9, no. 2 (2022): 209–23. http://dx.doi.org/10.52403/ijrr.20220230.

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The quality of audit outcome is a reflection of the action of an auditor who audits based on auditing standard and reports it with adequate evidence to the stakeholders. The objective of the research is to find out the influence of skill, independency, objectivity, and audit work experience, with audit ethics as a moderating variable in the Inspectorate Office of Karo Regency. The population was auditors and functional officials in the Inspectorate Office of Karo Regency. The population is made up of 48 auditors and functional officials in the Inspectorate Office of Karo Regency. Primary data

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Zuhdi, Zakwan, Muda Iskandar, and Sadalia Isfenti. "The Influence of Auditor Competence, Auditor Independence, and Auditor Objectivity on Internal Audit Effectiveness with Top Management Support As a Moderating Variable (Studies at Legal Entity State Universities in Indonesia)." International Journal of Current Science Research and Review 07, no. 05 (2024): 2432–43. https://doi.org/10.5281/zenodo.11102009.

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Abstract : The effectiveness of internal audits in state universities with legal entities in Indonesia is still not optimal, as evidenced by the increasing number of corruption cases in recent years. This research aims to analyze the impact of Auditor Competence, Auditor Independence, Auditor Objectivity, and Top Management Support as moderating variables on internal audit effectiveness. This research uses quantitative descriptive methods. The research sample comprised 80 SPI auditors at Legal Entity State Universities (PTN BH) in Indonesia. Data collection was carried out through distributing

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Saputra, Rivano Amin, Fanny Monica Anakotta, and Rita J. D. Atarwaman. "PENGARUH INTEGRITAS DAN OBEJEKTIVITAS TERHADAP KINERJA AUDITOR DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA BPKP PERWAKILAN PROVINSI MALUKU)." Jurnal Akuntansi 9, no. 1 (2023): 17–28. https://doi.org/10.30598/jak.9.1.17-28.

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This study aims to determine, analyze and test the effect of integrity on auditor performance. To find out, analyze and test the effect of objectivity on auditor performance. To find out how to analyze and test organizational culture to moderate the effect of integrity on auditor performance. To find out how to analyze and test organizational culture to moderate the effect of objectivity on auditor performance. This research was at the BPKP office representing Maluku province. The sample in this study were 42 auditors. This research approach uses descriptive quantitative. This study uses data

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Didi, Didi, Tri Widyastuti, and Anwar Choirul. "MENATA KEMBALI KEDUDUKAN DAN FUNGSI “KONSEP SUCI AUDIT” DALAM HUBUNGANNYA DENGAN KINERJA AUDITOR DAN KUALITAS HASIL AUDIT (STUDI PADA INTERNAL AUDITOR INSPEKTORAT KABUPATEN / KOTA DI JAWA BARAT)." JURNAL AKUNIDA 7, no. 2 (2021): 165–89. http://dx.doi.org/10.30997/jakd.v7i2.4718.

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This study aims to examine how the “ holy concept of auditing” which consists of independence as a “state of affairs” and objectivity as a “state of mind” can improve auditor performance and audit quality. To explain these two things, this study proposes a mediation model that identifies how objectivity mediates between independence and auditor performance, how objectivity mediates between independence and audit quality, and how simultaneously objectivity and auditor performance mediate between independence and audit quality. The research method used is a survey method, namely: a research meth

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Hendrix, Gijs, Jack Wai, Judith Tjin A Sioe, Martina Hener-Schaminée, and Wim Ottema. "Non-auditors in the internal audit function: better practices for successful implementation." Maandblad Voor Accountancy en Bedrijfseconomie 94, no. 3/4 (2020): 103–12. http://dx.doi.org/10.5117/mab.94.48602.

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To bring a high level of expertise on-board Internal Audit Functions (IAFs) increasingly include persons that are not trained as auditor in internal audits. These non-auditors (rotational auditors, guest auditors or subject matter experts) function as part of the IAF for a specific period. This practice ensures the IAF has the expertise and skills required to meet today’s challenges of organizations and their IAFs. However, it provides (professional practice) challenges as these auditors usually have limited experience and knowledge around internal audits and might be conflicted in their objec

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Hendrix, Gijs, Jack Wai, A. Sioe Judith Tjin, Martina Hener-Schaminée, and Wim Ottema. "Non-auditors in the internal audit function: better practices for successful implementation." Maandblad Voor Accountancy en Bedrijfseconomie 94, no. (3/4) (2020): 103–12. https://doi.org/10.5117/mab.94.48602.

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To bring a high level of expertise on-board Internal Audit Functions (IAFs) increasingly include persons that are not trained as auditor in internal audits. These non-auditors (rotational auditors, guest auditors or subject matter experts) function as part of the IAF for a specific period. This practice ensures the IAF has the expertise and skills required to meet today's challenges of organizations and their IAFs. However, it provides (professional practice) challenges as these auditors usually have limited experience and knowledge around internal audits and might be conflicted in their objec

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Arini. "Determinan Kinerja Auditor pada Inspektorat Provinsi Riau." Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi 4, no. 2 (2024): 291–99. https://doi.org/10.56870/ww038836.

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This study aims to determine whether there is Integrity, objectivity, and Confidentiality on Auditor Performance at the Inspectorate of Riau Province. This research will be conducted at the Inspectorate of Riau Province. The research approach uses quantitative with primary data sources. The population and sample are all auditors in the Provincial Inspectorate office. Data analysis using multiple linear regression with SPSS 23. The results of statistical testing show that Integrity, Objectivity, and Confidentiality have a significant effect on Auditor Performance.

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Samantha Ayu, Rhea, and Dwi Urip Wardoyo. "Pengaruh Objektivitas, Independensi, Pengetahuan, Pengalaman Kerja dan Integritas Profesi Auditor terhadap Kualitas Pekerjaan Auditor." Syntax Literate ; Jurnal Ilmiah Indonesia 8, no. 6 (2023): 4430–41. http://dx.doi.org/10.36418/syntax-literate.v8i6.12068.

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Auditing is an examination that is carried out critically and systematically. Where the party that performs is independent of the financial statements that have been prepared by management as well as bookkeeping records and supporting evidence. Auditing can be regarded as a systematic process for objectively gathering and evaluating evidence about assertions about various economic actions or events to determine the degree of correspondence between these assertions. Audit is a process carried out by an auditor to obtain accurate evidence regarding the economic activity of an entity, this audit

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Hayati, Keumala, Ester Marianita Pangaribuan, Munawarah Munawarah, and Wenny Anggresia Ginting. "Pengaruh Pengalaman, Etika Profesi, Objektivitas dan Time Deadline Pressure terhadap Kualitas Audit Di Badan Pengawas Keuangan dan Pembangunan Medan." SENTRALISASI 8, no. 2 (2019): 67. http://dx.doi.org/10.33506/sl.v8i2.434.

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AbstrakThe objective of the research was to analyze and provide physical evidence: (1) The effect of Experience of auditor on the Audit Qaulity (2) Effect of Professional Auditor Ethics on the Quality of Audit, (3) Effect of Auditor Objectivity on the Quality of Audit, 4) Effect of Auditor Time Deadline Pressure on the Quality Audit, (5) Effect of Experience, Professional Ethics, Objectivity And Time Deadline Pressure simultaneously on the Quality Audit. The research populations were all auditors working at BPKP office, North Sumatra Province. The research samples used were chosen using satura

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