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Journal articles on the topic 'Auditory source width'

Author: Grafiati

Published: 6 September 2023

Last updated: 31 July 2025

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1

Becker, Jörg, Markus Sapp, and Frederik Görges. "New approach in measuring auditory source width." Journal of the Acoustical Society of America 105, no. 2 (1999): 1190. http://dx.doi.org/10.1121/1.425612.

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2

Whitmer, William M., Bernhard U. Seeber, and Michael A. Akeroyd. "Apparent auditory source width insensitivity in older hearing-impaired individuals." Journal of the Acoustical Society of America 132, no. 1 (2012): 369–79. http://dx.doi.org/10.1121/1.4728200.

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3

Weeldreyer, Gabriel S., Lily M. Wang, and Z. Ellen Peng. "Perceptual consequences of reverberant environments on spatial unmasking." Journal of the Acoustical Society of America 155, no. 3_Supplement (2024): A210. http://dx.doi.org/10.1121/10.0027333.

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Spatial hearing provides access to auditory spatial cues that promote speech perception in noisy listening situations. However, reverberation degrades auditory spatial cues and limits listeners’ ability to utilize these cues for segregating target speech from competing babble. Hence, spatial unmasking—an intelligibility benefit from a spatial separation between a target and masker—is reduced in reverberant environments as compared to free field. To understand the perceptual consequences of poorer spatial unmasking in reverberation, we assessed three aspects of functional spatial hearing in vir

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4

Morimoto, Masayuki, and Kazuhiro Iida. "A practical evaluation method of auditory source width in concert halls." Journal of the Acoustical Society of Japan (E) 16, no. 2 (1995): 59–69. http://dx.doi.org/10.1250/ast.16.59.

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5

Whitmer, William M., Bernhard U. Seeber, and Michael A. Akeroyd. "The perception of apparent auditory source width in hearing-impaired adults." Journal of the Acoustical Society of America 135, no. 6 (2014): 3548–59. http://dx.doi.org/10.1121/1.4875575.

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6

Morimoto, Masayuki, Haruki Setoyama, and Kazuhiro Iida. "Consistent physical measures of auditory source width for various frequency components of reflections." Journal of the Acoustical Society of America 100, no. 4 (1996): 2802. http://dx.doi.org/10.1121/1.416538.

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7

Kim, Sungyoung, and Hidetaka Imamura. "An assessment of a spatial ear training program for perceived auditory source width." Journal of the Acoustical Society of America 142, no. 2 (2017): EL201—EL204. http://dx.doi.org/10.1121/1.4998185.

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8

Guo, Renzhi, and Jonas Braasch. "Influence of recording technique and ensemble size on apparent source width." Journal of the Acoustical Society of America 156, no. 4_Supplement (2024): A44. https://doi.org/10.1121/10.0035046.

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The impression of listeners to aurally “see” the size of a performing entity is crucial to the success of both a concert hall and a reproduced sound field. Previous studies have looked at how different concert halls with different lateral reflections affect apparent source width. Yet, the perceptual effects of different source distributions with different capturing techniques on apparent source width are not well understood. This study explores how listeners perceive the width of a symphony orchestra by using four stereo and one binaural recording techniques and three wave field synthesis ense

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9

Morimoto, Masayuki, and Mariko Watanabe. "Directional dependence of the change of auditory source width by very short time‐delay reflections." Journal of the Acoustical Society of America 103, no. 5 (1998): 2996–97. http://dx.doi.org/10.1121/1.421715.

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10

Mason, Russell, Tim Brookes, and Francis Rumsey. "Evaluation of a model of auditory source width based on the interaural cross‐correlation coefficient." Journal of the Acoustical Society of America 116, no. 4 (2004): 2475. http://dx.doi.org/10.1121/1.4784888.

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11

Morimoto, M., K. Iida, and Y. Furue. "Relation between auditory source width in various sound fields and degree of interaural cross-correlation." Applied Acoustics 38, no. 2-4 (1993): 291–301. http://dx.doi.org/10.1016/0003-682x(93)90057-d.

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12

Morimoto, Masayuki, and Kazuhiro Iida. "Appropriate frequency bandwidth in measuring interaural cross-correlation as a physical measure of auditory source width." Acoustical Science and Technology 26, no. 2 (2005): 179–84. http://dx.doi.org/10.1250/ast.26.179.

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13

Wang, Peng, Zhibin Lin, and Xiaojun Qiu. "Influence of interaural cross-correlation coefficient and loudness level on auditory source width at different frequency." Applied Acoustics 162 (May 2020): 107198. http://dx.doi.org/10.1016/j.apacoust.2019.107198.

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14

Gauthier, D. Walker, Noelle James, and Benjamin D. Auerbach. "Altered auditory feature discrimination in a rat model of Fragile X Syndrome." PLOS Biology 23, no. 7 (2025): e3003248. https://doi.org/10.1371/journal.pbio.3003248.

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Atypical sensory processing, particularly in the auditory domain, is one of the most common and quality-of-life affecting symptoms seen in autism spectrum disorders (ASD). Fragile X Syndrome (FXS) is the leading inherited cause of ASD and a majority of FXS individuals present with auditory processing alterations. While auditory hypersensitivity is a common phenotype observed in FXS and Fmr1 knockout (KO) rodent models, it is important to consider other auditory coding impairments that could contribute to sound processing difficulties and disrupted language comprehension in FXS. We have shown p

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15

Korte, M., and J. P. Rauschecker. "Auditory spatial tuning of cortical neurons is sharpened in cats with early blindness." Journal of Neurophysiology 70, no. 4 (1993): 1717–21. http://dx.doi.org/10.1152/jn.1993.70.4.1717.

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1. The specificity for the location of a sound source in azimuth was measured in single neurons of the anterior ectosylvian (AE) region of the cat's cortex, which includes the anterior auditory field (AAF) and the anterior ectosylvian auditory field (AEA). 2. The influence of visual experience on auditory spatial tuning of these neurons was determined by comparing responses in cats with binocular deprivation from birth with those in normal control cats. 3. Spatial tuning was measured under near free-field conditions by presenting broadband sounds through a speaker in seven different azimuthal

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16

Morimoto, M., and K. Iida. "How to measure the degree of interaural cross correlation as a physical factor for auditory source width." Journal of the Acoustical Society of America 92, no. 4 (1992): 2435. http://dx.doi.org/10.1121/1.404593.

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17

Ueda, Kazumi, and Masayuki Morimoto. "Estimation of auditory source width(ASW): I. ASW for two adjacent 1/3 octave band noises with equal band level." Journal of the Acoustical Society of Japan (E) 16, no. 2 (1995): 77–83. http://dx.doi.org/10.1250/ast.16.77.

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18

Ueda, Kazumi, Takuji Tanaka, and Masayuki Morimoto. "Estimation of auditory source width (ASW): II. ASW for two adjacent 1/3 octave band noises with different band levels." Journal of the Acoustical Society of Japan (E) 18, no. 3 (1997): 121–28. http://dx.doi.org/10.1250/ast.18.121.

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19

Ueda, K., M. Kiyama, and M. Morimoto. "Basic study of estimation of auditory source width (ASW) (1) ASW of two adjacent 1/3‐oct band noises." Journal of the Acoustical Society of America 92, no. 4 (1992): 2434–35. http://dx.doi.org/10.1121/1.404592.

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20

Morimoto, M., S. Sugiura, and K. Iida. "Relation between auditory source width in various sound fields and degree of interaural cross-correlation: Confirmation by constant method." Applied Acoustics 42, no. 3 (1994): 233–38. http://dx.doi.org/10.1016/0003-682x(94)90111-2.

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21

Băcilă, Bogdan Ioan, and Hyunkook Lee. "Listener-Position and Orientation Dependency of Auditory Perception in an Enclosed Space: Elicitation of Salient Attributes." Applied Sciences 11, no. 4 (2021): 1570. http://dx.doi.org/10.3390/app11041570.

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This paper presents a subjective study conducted on the perception of auditory attributes depending on listener position and head orientation in an enclosed space. Two elicitation experiments were carried out using the repertory grid technique—in-situ and laboratory experiments—which aimed to identify perceptual attributes among 10 different combinations of the listener’s positions and head orientations in a concert hall. It was found that, between the in-situ and laboratory experiments, the listening positions and head orientations were clustered identically. Ten salient perceptual attributes

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22

Mason, Russell, Tim Brookes, and Francis Rumsey. "Frequency dependency of the relationship between perceived auditory source width and the interaural cross-correlation coefficient for time-invariant stimuli." Journal of the Acoustical Society of America 117, no. 3 (2005): 1337–50. http://dx.doi.org/10.1121/1.1853113.

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23

Gold, Martin A. "Listener perception of spatial impression and auditory source width and their influence on overall impression in real rooms and headphone studies." Journal of the Acoustical Society of America 105, no. 2 (1999): 1045. http://dx.doi.org/10.1121/1.424979.

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24

Wibowo, Danny. "Expecation Gap in Surabaya: The Assessment Between Auditors With Audit Report Users." Indonesian Journal of Social Science Research 2, no. 1 (2021): 1–9. http://dx.doi.org/10.11594/ijssr.02.01.01.

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Expectation gaps always occur in companies where there is a difference between what public accountants (auditors) believe to be their responsibilities and what users of financial statements want. Thus this study discusses the expectation gap which aims to determine the performance of auditors in performing any audit work, to know the reactions of audit report users when reading the audit results, and to find out the process between auditors and audit report users when experiencing an expectation gap. This assessment uses qualitative data types. Sources of data used are observation and intervie

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25

Cohen, Y. E., and E. I. Knudsen. "Auditory tuning for spatial cues in the barn owl basal ganglia." Journal of Neurophysiology 72, no. 1 (1994): 285–98. http://dx.doi.org/10.1152/jn.1994.72.1.285.

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1. The basal ganglia are known to contribute to spatially guided behavior. In this study, we investigated the auditory response properties of neurons in the barn owl paleostriatum augmentum (PA), the homologue of the mammalian striatum. The data suggest that the barn owl PA is specialized to process spatial cues and, like the mammalian striatum, is involved in spatial behavior. 2. Single- and multiunit sites were recorded extracellularly in ketamine-anesthetized owls. Spatial receptive fields were measured with a free-field sound source, and tuning for frequency and interaural differences in t

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26

Permata Sari, Tika Dwi. "The effect of Professional Ethics, Auditor Experience, and Auditor Independence on Auditor Performance with Auditor Professional Skepticism as a Mediating Variable." AKUNTANSI DEWANTARA 6, no. 2 (2022): 29–41. http://dx.doi.org/10.30738/ad.v6i2.13006.

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This research aims to determine the effect of professional ethics, experience, and auditor independence on auditor performance with auditor professional skepticism as a mediating variable at the Malang City Public Accountant Office registered with the Financial Services Authority. This type of research is quantitative research with a causal approach. While the source of data from this research was obtained from the results of distributing questionnaires at the Public Accountant Office in Malang City. The questionnaire was measured using a five-point Likert scale rated from strongly agree to st

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27

Sharma, Aastha, Akanksha Saxena, and Kanika Thakur. "The effect of single and dual task on spatiotemporal gait parameters in children with spastic cerebral palsy." Journal of Society of Indian Physiotherapists 8, no. 1 (2024): 14–19. http://dx.doi.org/10.4103/jsip.jsip_95_23.

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Abstract Aim: Children can walk in clinical settings but have difficulty walking in schools, parks, and outdoor activity playgrounds. Most environmental distractors, namely noise from the background, and diverting visual and aural stimuli may be a source of this lack of carryover from indoor to outside settings, which is why they are unable to carry-out their activities of daily living successfully and precisely. This study was aimed to assess the impact of dual task activities on spatiotemporal aspects of gait in children with spastic cerebral palsy (CP). Materials and Methods: After screenin

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28

Cao, Xiao-Jie, and Donata Oertel. "Auditory Nerve Fibers Excite Targets Through Synapses That Vary in Convergence, Strength, and Short-Term Plasticity." Journal of Neurophysiology 104, no. 5 (2010): 2308–20. http://dx.doi.org/10.1152/jn.00451.2010.

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Auditory nerve fibers are the major source of excitation to the three groups of principal cells of the ventral cochlear nucleus (VCN), bushy, T stellate, and octopus cells. Shock-evoked excitatory postsynaptic currents (eEPSCs) in slices from mice showed systematic differences between groups of principal cells, indicating that target cells contribute to determining pre- and postsynaptic properties of synapses from spiral ganglion cells. Bushy cells likely to be small spherical bushy cells receive no more than three, most often two, excitatory inputs; those likely to be globular bushy cells rec

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29

Cahyono, Suham, and Erina Sudaryati. "The Spirituality Ethics on Accountant: An Islamic Moralities Perspective." JOURNAL OF APPLIED MANAGERIAL ACCOUNTING 7, no. 2 (2023): 328–37. http://dx.doi.org/10.30871/jama.v7i2.5518.

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Abstract The metaphor "Accountant of the Future" has been used to describe the leadership and professionalism expected of external auditors. It encompasses ethical values, leadership qualities, and moral spirituality that are crucial to the auditor's role. However, as professionalism in auditing has evolved, the focus on ethics has shifted, leading to dysfunctional behavior that undermines the auditor's trustworthiness and the integrity of the profession. To address this issue, this article proposes a reconstruction of the external auditor's code of conduct based on the neo-Aristotelian

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30

Puspitarani, Putri, and Supeni Anggraeni Mapuasari. "DOES AUDITOR INDEPENDENCE, SKEPTICISM, AND PROFESSIONALISM INFLUENCE AUDIT QUALITY?" Jurnal Muara Ilmu Ekonomi dan Bisnis 4, no. 2 (2020): 251. http://dx.doi.org/10.24912/jmieb.v4i2.7566.

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Riset ini menyajikan bukti empiris faktor-faktor yang mempengaruhi kualitas audit yang bersumber dari kognisi auditor. Faktor kognisi yang diujikan antara lain independensi, skeptisme, dan profesionalisme. Independensi didefinisikan sebagai kemauan auditor untuk netral dan tidak bias dalam mengambil keputusan. Skeptisme adalah kemauan auditor untuk mempertanyakan dan melakukan prosedur audit tambahan ketika terjadi keraguan dalam penentuan pertimbangan audit. Profesionalisme merepresentasikan pemahaman dan sikap auditor atas hak dan kewajibannya yang diatur oleh organisasi profesi. Untuk mengu

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31

YU, Guangzheng, Zhe GONG, and Bosun XIE. "Enhancing subjective spaciousness for stereo reproduction in car-size acoustical enclosures based on audio signal decorrelation." INTER-NOISE and NOISE-CON Congress and Conference Proceedings 270, no. 10 (2024): 1865–73. http://dx.doi.org/10.3397/in_2024_3092.

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Audio signal decorrelation has been used for enhancing the spaciousness of auditory source width (ASW) in a stereo reproduction. However, the acoustic environment in car-size acoustical enclosures is quite different from that in a home theater or listening room. Due to the small cabin size and the substantial presence of absorptive surfaces, the reproduced sound field in car-size acoustical enclosures is characterized by the interior mode region up to some hundreds or one thousand hertz and fast decay of pressure at higher frequencies which could affect the perceived performance of audio signa

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32

Heffner, R.S., G. Koay, and H.E. Heffner. "Sound localization acuity and its relation to vision in large and small fruit-eating bats: II. Non-echolocating species, Eidolon helvum and Cynopterus brachyotis." Hearing Research 241, no. 1-2 (2008): 80–86. https://doi.org/10.5281/zenodo.13456613.

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(Uploaded by Plazi for the Bat Literature Project) Passive sound-localization acuity for 100-msec noise bursts was determined behaviorally for two species of non-echolocating bats: the Straw-colored fruit bat, Eidolon helvum, a large frugivore, and the Dog-faced fruit bat, Cynopterus brachyotis, a small frugivore. The mean minimum audible angle for two E. helvum was 11.7°, and for two C. brachyotis was 10.5°. This places their passive sound-localization acuity near the middle of the range for echolocating bats as well as the middle of the range for other mammals. Sound-localization acuity vari

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33

Heffner, R.S., G. Koay, and H.E. Heffner. "Sound localization acuity and its relation to vision in large and small fruit-eating bats: II. Non-echolocating species, Eidolon helvum and Cynopterus brachyotis." Hearing Research 241, no. 1-2 (2008): 80–86. https://doi.org/10.5281/zenodo.13456613.

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(Uploaded by Plazi for the Bat Literature Project) Passive sound-localization acuity for 100-msec noise bursts was determined behaviorally for two species of non-echolocating bats: the Straw-colored fruit bat, Eidolon helvum, a large frugivore, and the Dog-faced fruit bat, Cynopterus brachyotis, a small frugivore. The mean minimum audible angle for two E. helvum was 11.7°, and for two C. brachyotis was 10.5°. This places their passive sound-localization acuity near the middle of the range for echolocating bats as well as the middle of the range for other mammals. Sound-localization acuity vari

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34

Heffner, R.S., G. Koay, and H.E. Heffner. "Sound localization acuity and its relation to vision in large and small fruit-eating bats: II. Non-echolocating species, Eidolon helvum and Cynopterus brachyotis." Hearing Research 241, no. 1-2 (2008): 80–86. https://doi.org/10.5281/zenodo.13456613.

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(Uploaded by Plazi for the Bat Literature Project) Passive sound-localization acuity for 100-msec noise bursts was determined behaviorally for two species of non-echolocating bats: the Straw-colored fruit bat, Eidolon helvum, a large frugivore, and the Dog-faced fruit bat, Cynopterus brachyotis, a small frugivore. The mean minimum audible angle for two E. helvum was 11.7°, and for two C. brachyotis was 10.5°. This places their passive sound-localization acuity near the middle of the range for echolocating bats as well as the middle of the range for other mammals. Sound-localization acuity vari

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35

Heffner, R.S., G. Koay, and H.E. Heffner. "Sound localization acuity and its relation to vision in large and small fruit-eating bats: II. Non-echolocating species, Eidolon helvum and Cynopterus brachyotis." Hearing Research 241, no. 1-2 (2008): 80–86. https://doi.org/10.5281/zenodo.13456613.

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(Uploaded by Plazi for the Bat Literature Project) Passive sound-localization acuity for 100-msec noise bursts was determined behaviorally for two species of non-echolocating bats: the Straw-colored fruit bat, Eidolon helvum, a large frugivore, and the Dog-faced fruit bat, Cynopterus brachyotis, a small frugivore. The mean minimum audible angle for two E. helvum was 11.7°, and for two C. brachyotis was 10.5°. This places their passive sound-localization acuity near the middle of the range for echolocating bats as well as the middle of the range for other mammals. Sound-localization acuity vari

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36

Heffner, R.S., G. Koay, and H.E. Heffner. "Sound localization acuity and its relation to vision in large and small fruit-eating bats: II. Non-echolocating species, Eidolon helvum and Cynopterus brachyotis." Hearing Research 241, no. 1-2 (2008): 80–86. https://doi.org/10.5281/zenodo.13456613.

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(Uploaded by Plazi for the Bat Literature Project) Passive sound-localization acuity for 100-msec noise bursts was determined behaviorally for two species of non-echolocating bats: the Straw-colored fruit bat, Eidolon helvum, a large frugivore, and the Dog-faced fruit bat, Cynopterus brachyotis, a small frugivore. The mean minimum audible angle for two E. helvum was 11.7°, and for two C. brachyotis was 10.5°. This places their passive sound-localization acuity near the middle of the range for echolocating bats as well as the middle of the range for other mammals. Sound-localization acuity vari

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37

Cahyono, Suham, and Erina Sudaryati. "Machiavellian Behavior in Auditor Ethics and Professionalism: Cognitive Moral Development Study Approach." Global Financial Accounting Journal 7, no. 1 (2023): 28–44. https://doi.org/10.37253/gfa.v7i1.7445.

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Purpose - Machiavellianism, which has a negative effect, can undermine the integrity and objectivity of an auditor when inspecting conduct. Those who behave in this way can have an impact on reducing the quality of the auditor's reporting to top management. Therefore, this study aims to review Machiavellian behavior in auditor ethics and professionalism through the Cognitive Moral Development (CMD) approach. To the best of the author's knowledge, this is the first study that comprehensively discusses Machiavellianism in auditors, both in terms of ethics and professionalism, and through the Cog

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38

Triyanto. "Impact of Risk Material Misstatements Assessment on Indonesia Audit Practices." Revista de Gestão Social e Ambiental 18, no. 5 (2024): e7817. http://dx.doi.org/10.24857/rgsa.v18n5-167.

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Objective: The purpose of this study is to determine what factors could influence the determination of the auditor's Risk Material Misstatement (RMM) in Indonesia. Theoretical Framework: Auditors need to perform a variety of tasks to form an overall assurance or attestation opinion. To do so, various personal attributes of the auditor influence the outcome. In the process of applying these personal attributes towards the performance of the task, auditors interact with other auditors and stakeholders of the firm. Method: Sources of data come from interviews with several auditors in Indonesia an

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39

Yusra Hussein Hasan Al-Karawi and Hasan Ghodrati. "The Effect of the Source of Commitment and Ethical Style of Auditors on Independent Auditors’ Whistle-blowing." Technical Journal of Management Sciences 1, no. 1 (2024): 42–52. http://dx.doi.org/10.51173/tjms.v1i1.8.

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Purpose: The present study was conducted with the aim of investigating the effect of the source of commitment and ethical style of auditors on disclosure (whistle-blowing) of independent auditors.Method: The current study was carried out utilizing a descriptive correlational methodology. The statistical population of the present study was made up of 248 independent auditors. The instrument used in the present study was the standard questionnaire of Maragno and Cordero (2022) (includes disclosure of auditors with 11 items, source of commitment with 24 items, and ethical style with 34 items) who

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40

Prawina, Annisa Cikal, Lia Uzliawati, and Sabaruddinsah Sabaruddinsah. "Pengaruh Narsisme Klien Dan Pola Pikir Auditor Terhadap Penilaian Risiko Kecurangan." Owner 8, no. 1 (2024): 266–75. http://dx.doi.org/10.33395/owner.v8i1.1700.

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Financial statements are an important element in business because they reflect the state of a company. With the information in it, it can help internal and external parties consider long-term decisions. Therefore, reasonable financial reports are needed, namely based on Financial Accounting Standards and free from fraud so as not to trigger financial and non-financial losses. Fraud risk assessment is the basis for detecting fraud. With risk assessment, the auditor can determine the nature and level of audit procedures designed, and can be more sensitive to fraud signals from red flags that occ

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41

Subiyanto, Bambang, Kumba Digdowiseiso, and Noviyanti Mandasari. "PENGARUH PENGALAMAN KERJA, SKEPTISME PROFESIONAL, DAN TIPE KEPRIBADIAN TERHADAP KEMAMPUAN AUDITOR DALAM PENGUNGKAPAN KECURANGAN (FRAUD)." Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 4, no. 6 (2022): 2609–20. http://dx.doi.org/10.32670/fairvalue.v4i6.1152.

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This study aims to examine and analyze work experience, professional skepticism and personality types on the auditor's ability to disclose fraud. The type of data used is quantitative data with primary data sources. The population in this study were auditors who worked at the Public Accounting Firm (PAF) in Central Jakarta and South Jakarta. The statistical tool used to test this hypothesis is multiple regression with IBM SPSS Statistics 25. The data were obtained by distributing questionnaires to respondents and the data were processed as many as 138 questionnaires. These results indicate tha

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42

Ibrahim, Irwan Hidayat, Haliah Haliah, and Abdul Hamid Habbe. "Pengaruh Tekanan Waktu, Konflik Peran dan Integritas terhadap Kualitas Audit dengan Stres Kerja Sebagai Variabel Intervening." Owner 7, no. 1 (2022): 102–22. http://dx.doi.org/10.33395/owner.v7i1.1347.

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This study aims to analyze the effect of time pressure, role conflict, and integrity on audit quality with work stress as an intervening variable in the auditors of the Inspectorate of West Sulawesi Province. The research population totaled 100; samples were taken using the slovin technique, so a sample of 60 was obtained. The data source in this study uses primary data from the questionnaire results, namely data obtained based on the results of filling out the auditor's questionnaire at the Inspectorate of West Sulawesi Province. Data analysis in this study is Structural Equation Modeling- Pa

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43

Hasanah, Ikhwah, and Fitria Ulfa wibowo. "Implementation Sharia Ethics For Sharia Compliance Audit on Audit Process." Tawazuna 1, no. 2 (2022): 8–12. http://dx.doi.org/10.35747/twz.v1i2.348.

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The purpose of the company audit is to examine the accountability of financial statements based on generally accepted accounting standards. The use of audit to find out transparently and accountably a financial report. The audit is carried out by the company by involving the company's internal auditors and external auditors, this is done to avoid the auditor's bias and intervention from one of the parties. Examination of financial statements by a competent external auditor in accordance with the needs of the entity, this is inseparable from the desire of the company's management to provide inf

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44

Larasati, Bethari, and Eliza Fatima. "Evaluation of the Impact of Hybrid Working on Auditors' Self-Efficacy." East Asian Journal of Multidisciplinary Research 2, no. 12 (2024): 5253–78. http://dx.doi.org/10.55927/eajmr.v2i12.7692.

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This study aims to evaluate the concept of hybrid working in Public Accounting Firms (KAP) and its impact on self-efficacy after the COVID-19 pandemic who previously worked remotely. This research was conducted using a qualitative research method. The data source of this research was carried out by distributing questionnaires with 53 respondents from associate to manager level who work at Public Accounting Firm and interviews with 5 resource persons from senior associate to manager level from Big Four and Non-Big Four Firms. The results showed that in implementing the hybrid concept, Firms has

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Maharani, Atika Kiki, and Ghina Fitri Ariesta. "ANALYSIS OF THE AUDITOR'S DURATION OF RELATIONSHIP WITH THE AUDITEE ON AUDITOR'S INDEPENDENCE." MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES 2, no. 1 (2022): 368–74. http://dx.doi.org/10.55047/marginal.v2i1.482.

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This study seeks to find out whether the length of the auditor's relationship with the auditee affects auditor independence and to find out what factors affect auditor independence. The method used in this study is qualitative with secondary data sources derived from previous research journals, books containing research topics, theses, and other sources related to research. The results of this study indicate that the length of the auditor's relationship with the auditee has a negative effect on auditor independence and the factors that affect auditor independence are the size of the Public Acc

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Tenriwaru, Tenriwaru, Yabanila Yabanila, and Reza Ramdani. "Taro Ada Taro Gau Sebagai Indikator Kinerja Auditor Wanita Di Kantor Akuntan Publik Kota Makassar." Jurnal Buana Akuntansi 8, no. 2 (2023): 168–85. http://dx.doi.org/10.36805/akuntansi.v8i2.5834.

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    The purpose of this research is to find out how taro ada taro gau is understood as an indicator of the performance of female auditors and to find out how a female auditor carries out performance using the term taro ada taro gau principle as motivation in completing work. This research was conducted from February to April 2023 at the Makassar City Public Accounting Office. The type of data used in this research is qualitative data. The data sources in this research are primary data obtained directly from interviews and secondary data. The results of this research sho

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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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Puspitasari, Devi. "PENGARUH PERSEPSI AUDITOR TERHADAP KINERJA AUDITOR (Studi Empiris pada Auditor Sektor Publik di Inspektorat Kabupaten Serang)." Jurnal Riset Akuntansi Tirtayasa 5, no. 1 (2020): 73–88. http://dx.doi.org/10.48181/jratirtayasa.v5i1.8382.

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This study aims to determine and examine the effect of auditor perceptions on auditor performance in the attack district inspectorate. The object in this study is the inspectorate in the district government attack. Sampling is done by survey method. The type of data used is subject data, and the data source used is primary data. Processing and analysis of data using the help of SPSS vesi 19.00 application with multiple linear regression models. Based on the results of hypothesis testing obtained Audit Effectiveness has a positive and significant effect on the performance of public sector audit

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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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Sankaraguruswamy, Srinivasan, and J. Scott Whisenant. "An Empirical Analysis of Voluntarily Supplied Client-Auditor Realignment Reasons." AUDITING: A Journal of Practice & Theory 23, no. 1 (2004): 107–21. http://dx.doi.org/10.2308/aud.2004.23.1.107.

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In this paper we investigate whether voluntarily disclosed reasons for auditor-client realignments (as encouraged by the SEC) have information content for investors. After classifying realignment reasons into two types—verifiable and non-verifiable, with the latter representing disclosures about the auditor-client relationship not evident from alternative sources—we find that, as predicted by the “good news” precept of theoretical signaling models, non-verifiable realignment reasons are positively associated at the time of their announcement with abnormal returns. We also investigate whether v

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