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Journal articles on the topic 'Public audit theory'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Alla, A. Balan, and O. Bondarenko Alisa. "Public audit: theory and practice." Economics: time realities 6, no. 46 (2019): 21–25. https://doi.org/10.5281/zenodo.3877090.

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The article states that the concept of «public audit» at the stage of development of this sphere does not fully reflect its essence, so there is a need to clarify and supplement this definition. The essence and content of auditing activity in Ukraine is disclosed, the author 's vision of the term «public audit» is offered in the context of the formation of a still imperfect system of public auditing model of state financial control in Ukraine. The regulatory framework for the regulation of public audit activities in Ukraine has been studied. The definitions that app

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Su, Huishui, Yu Lu, Oleksii Lyulyov, and Tetyana Pimonenko. "Good Governance within Public Participation and National Audit for Reducing Corruption." Sustainability 15, no. 9 (2023): 7030. http://dx.doi.org/10.3390/su15097030.

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The globalization process and acceptance of a new paradigm for world development aimed at attaining sustainable development require extending the concept of good governance, which allows the improvement of institutional quality. At the same time, governance performance depends on corruption and public participation in national audits. The paper aimed to analyze the impact of public participation in national audits on corruption governance. The object of investigation was 30 Chinese provinces for 2008–2017. The study applied a regression model with the preventive, exposed, and defensive functio

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REDKO, О. "Public supervision of audit. Theory vs practice." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 3-4 (December 30, 2022): 36–47. http://dx.doi.org/10.31767/nasoa.3-4-2022.04.

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The article conducts a comparative analysis of the theory and practice of the organization of public supervision in the world and in Ukraine. It is concluded that there is a partial discrepancy between the principles of public supervision and the practice of its implementation. It is stated that supervision is only in words public, but in practice - state. Ukraine is on the path of full repetition of foreign experience in the field of public control over the audit. It is concluded that the concentration of power over the audit profession in a state body that is not subordinate to anyone and

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Chegrinets, Ye A. "On the Application of Information Audit for the State Public Audit." Management Science 11, no. 3 (2021): 36–46. http://dx.doi.org/10.26794/2404-022x-2021-11-3-36-46.

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The paper analyzes methodological approaches to the implementation of information audit by public audit institutions. The aim of the research is to analyze instruments of the traditional information audit developed as a part of information management theory and to make propositions on its basis on the creation of methodology of information audit as a form of public audit. It is based on general scientific methods, including comparative analyzes. The article substantiates the necessity for public audit institutions to conduct information audit due to the key value of information and information

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Cîmpan, Marius, Cătălin-Paul Păcuraru-Ionescu, and Sorin Nicolae Borlea. "The value of public audit - theories and empirical evidence." Journal of Financial Studies 8, no. 14 (2023): 24–36. http://dx.doi.org/10.55654/jfs.2023.8.14.2.

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This study is a review of the main issues in public audit. The theoretical concepts of operation, organizational differences, national and regional peculiarities, visions of specialists in the field, etc. are investigated. Practically all states in the world have institutions or commissions with the ability to check the bodies that work with public money. There are three basic models based on which any superior entity in the public audit functions: Westminster, the board of administration, and Napoleonic. Obviously, variations may appear. However, there are more and more trends of structural a

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Hanif AR, Muh Amir, Nirwana Nirwana, and Darmawati Darmawati. "The Influence of Accountability, Transparency, and Moral Reasoning on the Audit Quality of the Inspectorate of West Sulawesi Province." Paradoks : Jurnal Ilmu Ekonomi 8, no. 1 (2024): 1–16. https://doi.org/10.57178/paradoks.v8i1.1014.

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High-quality audits are essential for fostering transparency and accountability in public financial management, ultimately enhancing public trust. This study examines the effects of accountability, transparency, and moral reasoning on audit quality at the Inspectorate of West Sulawesi Province. Data were collected from 50 auditors with an 80% response rate using a quantitative approach and survey method. The results reveal that accountability and transparency significantly influence audit quality, while moral reasoning shows no significant effect. These findings align with agency theory, highl

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Šalienė, Asta, Daiva Tamulevičienė, and Manuela Tvaronavičienė. "Focus of performance audit recommendations on the approach of public value creation: The case of the National Audit Office of Lithuania." JOURNAL OF INTERNATIONAL STUDIES 17, no. 4 (2024): 1–28. https://doi.org/10.14254/2071-8330.2024/17-4/1.

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Performance audits help to evaluate the performance of the audited public sector entities and, if the recommendations are implemented, contribute to their improvement. In light of the fact that the public sector is primarily concerned with the creation of value for society and for consumers of public services, it is essential that the impact of performance audits is determined with a specific focus on the creation of public value. Although the theory that Supreme Audit Institutions contribute to the creation of public value through their performance audit reports is beginning to emerge in the

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Zhang, Long, and Yuanchun Yu. "The Audit Bureau of City Y Studied the Audit of "Economic Responsibility Project of Human Resources and Social Security Bureau of City Y"." International Journal of Education and Humanities 19, no. 2 (2025): 128–33. https://doi.org/10.54097/ktcwn824.

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This study takes the "Economic Responsibility Audit of the Y City Human Resources and Social Security Bureau" project as an example, and analyzes the shortcomings in the economic responsibility audit process of public sectors by combining principal-agent theory, risk management theory, and power balance theory. In the examples discussed in this paper, comprehensive full-process audits have played a good supervisory role in identifying deficiencies in the legality of duties performed and the effectiveness of resource utilization during the audit process. However, we also found that this audit p

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Aswar, Khoirul, Fahmi Givari Akbar, and Noegrahini Lastiningsih. "Determinants of Audit Quality in Indonesia Supreme Audit Institution: A Conceptual Study." Information Management and Business Review 12, no. 2(I) (2020): 38–41. http://dx.doi.org/10.22610/imbr.v12i2(i).3075.

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This research is based on the problem of poor audit practices by the Big Four audit firms and the mid-tier audit firms in UK in 2018/2019 cycle, which is indicated as audit failure. This resulted in sanctions and fines that increased significantly from the previous year. Problems related to audit quality are also experienced by government internal auditors in Indonesia. This is due to several factors such as the quality of government internal auditor resources that are still below the lowest service standards as a public institution, lack of available apparatus and low competency, and limited

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Risdiana, Dina, Siti Asmanah, and Luqman Hakim. "PENGARUH PROSEDUR, FEE DAN PROFESIONALISME AUDIT TERHADAP KUALITAS AUDIT DENGAN REMOTE AUDIT SEBAGAI VARIABEL MODERASI STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI JAKARTA SELATAN." TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN 4, no. 3 (2024): 241–47. http://dx.doi.org/10.55047/transekonomika.v4i3.646.

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This study aims to determine Procedures, Audit Fees and Professionalism on Audit Quality with Remote Audit Moderating Variables (Study at Public Accounting Firm in South Jakarta). This research method is included in quantitative research with the type of primary data source and uses attribution theory and positive accounting theory. The population in this study were public accounting firms in the South Jakarta area and the samples in this study were partners, supervisors, managers and seniors who worked at public accounting firms in the South Jakarta area. The number of samples in this study w

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McKevitt, David. "Harvesting Public Audit Knowledge: Implications for Theory and Practice." International Journal of Auditing 21, no. 2 (2017): 190–97. http://dx.doi.org/10.1111/ijau.12088.

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Gharrafi, Mehdi. "Qualitative analysis of the effectiveness of audit committees and internal audit functions in the public sector: the case of public establishments in Morocco." revistamultidisciplinar.com 6, no. 2 (2024): e202418. http://dx.doi.org/10.23882/emss.24221.

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This article examines corporate governance and the performance of the audit committee, as well as the functions of internal audit in the public sector of an emerging economy such as Morocco. Both of these functions are crucial for corporate governance, ensuring optimal service delivery by local authorities, particularly public institutions. The study, based on stakeholder theory, qualitatively analyzes corporate governance and the effectiveness of audit committees and internal audit units in the Moroccan public sector. The results suggest good corporate governance with the presence of audit co

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Mayhew, Brian W., and Michael S. Wilkins. "Audit Firm Industry Specialization as a Differentiation Strategy: Evidence from Fees Charged to Firms Going Public." AUDITING: A Journal of Practice & Theory 22, no. 2 (2003): 33–52. http://dx.doi.org/10.2308/aud.2003.22.2.33.

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This paper examines IPO audit fees to assess the use of industry specialization as a differentiation strategy by audit firms. We extend existing theory on the impact of industry specialization on audit fees by incorporating Porter's (1985) theory of competition and differentiation. We suggest that market share enables audit firms to gain competitive advantages in terms of cost and service. However, the impact of such advantages on fees depends on whether the audit firm has successfully differentiated itself from competitors within client industries. Our results indicate that as audit firm indu

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L., Wahua,, Anderson, P. D., Quayson, J. W., Chava, P., and Brobbey, S. "Public Sector Audit Reforms and Financial Management." Journal of Advanced Research and Multidisciplinary Studies 4, no. 4 (2024): 71–888. http://dx.doi.org/10.52589/jarms-vrcuirir.

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Developing economies across the world face high public corruption and weak financial management, and the role of sound audit practices in shaping the narratives is still at the exploring stage in most countries in sub-Saharan Africa. This research explores the nexus between public audit reforms and public sector financial management using survey research design and Nigeria as a case study. Participants in the study were drawn from The Office of the Auditor General of the Federation (OAuGF) Headquarter in Abuja. Agency theory anchored this study and simple descriptive analytics was used in test

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Afadzinu, Sewornu Kobla, and Judit Koltai. "Challenges and Strategies for Strengthening the Link Between Public Audit and Industrial Policy in Ghana." Journal of Posthumanism 5, no. 5 (2025): 2117–42. https://doi.org/10.63332/joph.v5i5.1606.

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This study explores the integration of public audit within Ghana’s industrial policy framework, focusing on the challenges faced by the Ghana Audit Service (GAS) in influencing policy effectiveness and accountability. Drawing on governance and accountability theory, resource dependence theory, inter-organizational coordination theory, and policy feedback theory, the study examines the institutional, resource-based, and procedural factors that affect GAS’s ability to drive policy improvement. A qualitative document analysis approach was employed, reviewing audit reports, policy documents, and l

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Zhang, Zeyan. "探析注册会计师服务政府财务报告审计路径与模式 EXPLORING THE MODES OF CPA SERVICING GOVERNMENT FINANCIAL REPORT AUDIT". Oriental Renaissance: Innovative, educational, natural and social sciences 2, № 26 (2022): 465–67. https://doi.org/10.5281/zenodo.7336454.

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<em>本文以推进各级政府财务报告审计工作的全面性和高效性为宗旨,探索政府审计和注册会计师审计的相互协作模式。通过政府财务报告审计不同任务分析,探究实现政府审计工作的规范性和科学性的路径。以“理论基础——现实需求——合作模式”的研究思路,首先综合运用竞争优势理论、协同理论、交易成本理论等理论,剖析两者之间的内在逻辑和辩证关系;然后,立足于不同的审计视角,分析注册会计师(CPA)和政府机关审计两类审计主体在对政府财务报告审计的作用,提出注册会计师参与政府财务报告审计的两种可能的合作模式,即政府审计机关或政府部门购买政府财务报告审计的服务.</em> <em>With the purpose of promoting the comprehensiveness and efficiency of the audit on government financial report, this paper tries to explore the modes of mutual cooperation of government audit and certified public accountant audit in the implementation of government financial report

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Kamal, Muhammad Hardi Kasriadi, Muh Akob, and Annas Lalo. "The The Influence of Task Complexity, Audit Expertise, and Self-Efficacy on Audit Judgment." Contemporary Journal on Business and Accounting 5, no. 1 (2025): 59–80. https://doi.org/10.58792/cjba.v5i1.75.

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Purpose – The purpose of this study was to examine and analyze the effect of task complexity, audit expertise, and self efficacy on audit judgment. Design/methodology/approach – The population in this study were auditors who worked at public accounting firms (KAP) in South Sulawesi, while the sample of this study was 63 auditors who worked at public accounting firms in Sulawesi. This research uses multiple regression analysis method. Findings – The results of this study indicate that the complexity of the task has a negative and significant influence on audit judgment. The auditor's expertise

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Celine Franssy Odelia Soraya and Anggoro Yuli Cahyono. "Pengaruh Reputasi KAP, Ukuran Perusahaan, Opini Audit Tahun Sebelumnya, dan Profitabilitas terhadap Opini Audit Going Concern." Jurnal Riset Ekonomi dan Akuntansi 2, no. 3 (2024): 276–97. http://dx.doi.org/10.54066/jrea-itb.v2i3.2329.

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The purpose of this research is to get empirical evidence about the effect of public accounting firm reputation, company size, previous year audit opinion, and profitability to going concern audit opinion. The population in this research are based empirical studies on property and real estate companies listed in Indonesia Stock Exchange on period 2019 – 2023. The theory used in this research is agency theory and signaling theory. The method of determining sample in this research uses purposive sampling method with 44 sample property and real estate companies that have fulfilled the criteria. F

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Dzomira, Shewangu. "Corporate Governance and Performance of Audit Committee and Internal Audit Functions in an Emerging Economy’s Public Sector." Indian Journal of Corporate Governance 13, no. 1 (2020): 85–98. http://dx.doi.org/10.1177/0974686220923789.

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This article seeks to examine corporate governance and the performance of audit committee and internal audit functions in an emerging economy’s public sector. These two functions form a part of imperative corporate governance aspects, and their effective performance ensures better service delivery by public sector agencies. The study is premised on stakeholder theory, which has turned out to be the central point of public sector discourses. The study is based on qualitative content analysis, which aspires to present information about corporate governance and effectiveness of audit committees a

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Rukuni, Tarisai Fritz, Tafadzwa Clementine Maramura, and Marble Mampa. "A clean audit and service delivery comparative study of two municipalities in Mpumalanga province in South Africa." International Journal of Research in Business and Social Science (2147- 4478) 11, no. 10 (2022): 242–55. http://dx.doi.org/10.20525/ijrbs.v11i10.2164.

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In recent years, most South African (SA) municipalities still need to produce clean audits. In 2018 and 2019, most municipalities in SA needed better-quality financial statements and performance reports. Misrepresentation of financial statements in audit reports is linked to inadequate governance, misappropriation of public funds and poor public service delivery. It is upon this background that this study aimed to: (i) assess perceptions of municipality middle management employees on factors affecting auditing, (ii) evaluate the differences in perceptions among municipality middle management e

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Desta Prasetyo Adi Zainudin, Alfareza, Khoirul Aswar, Noegrahini Lastiningsih, Mahendro Sumardjo, and Taufeni Taufik. "Analysis of potential factors influencing audit quality: The moderating effect of time budget pressure." Problems and Perspectives in Management 19, no. 4 (2021): 519–29. http://dx.doi.org/10.21511/ppm.19(4).2021.42.

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In a pandemic situation the audit sector, either government or public, is affected in terms of audit implementation, especially in carrying out field audits. However, auditors can tackle this issue by applying new methods. Therefore, the purpose of this study is to examine the effect of auditor skepticism, auditor competence, understanding of information systems, and auditor motivation on audit quality. It also assesses whether time budget pressure has a moderating effect on the relationship between auditor competence, auditor motivation, and audit quality. 58 questionnaires were issued to gov

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Mardiati, Endang, Kristin Rosalina, Puteri Thea Avanti, and Laila Fitriyah LH. "Determinants Of Audit Quality: Evidence From Indonesia." Jurnal Akademi Akuntansi 5, no. 4 (2022): 448–61. http://dx.doi.org/10.22219/jaa.v5i4.17919.

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Corporate scandal in 2018 involving well-known public accounting firm in Indonesia is predicted to be caused by the quality of audits on financial statement that distort the decision-making process by users. Meanwhile, based on agency theory, agency problems between management as the preparer of financial statements and shareholders as users of these reports can be mitigated through the high quality of audit process. Therefore, the purpose of this study is to examine the factors that affect audit quality such as audit engagement tenure, public accounting firm's rotation and size, auditee size,

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Zhuk, Valerii, and Kateryna Melnyk. "Audit Theory: Classical Core and Development." Accounting and Finance, no. 4(90) (2020): 89–102. http://dx.doi.org/10.33146/2307-9878-2020-4(90)-89-102.

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At the present stage of development of science and practice of audit, its theory is presented in fragments. In the period before the emergence of mass public discontent with the work of auditors (which was a consequence of the collapse of Enron, WorldCom, Parmalat and other institutions), the main efforts of scientists were aimed at substantiating the needs of audit, its methods, principles, concepts, and postulates. Today, the need to concentrate efforts on the search for a qualitatively new, ideological level of audit theory is obvious. The purpose of the article is to reveal the essence of

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Lutfi, Abdalwali, and Hamza Alqudah. "The Influence of Technological Factors on the Computer-Assisted Audit Tools and Techniques Usage during COVID-19." Sustainability 15, no. 9 (2023): 7704. http://dx.doi.org/10.3390/su15097704.

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There is minimal level of use of Computer-Assisted Audit Tools and Techniques (CAATTs) in developing nations regardless of its importance to audit productivity and cost reduction, and this holds particularly true in the public sector entities’ internal audit departments. Accordingly, this article aims to explore how technological factors, such as relative advantage, complexity, compatibility, observability, and trialability, contribute to the use of CAATTs in Jordan’s public sector internal audit during the COVID-19 pandemic and the impact of the pandemic on the profession’s outcome. The study

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Kim, Jeong-Bon, Xiaohong Liu, and Liu Zheng. "The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence." Accounting Review 87, no. 6 (2012): 2061–94. http://dx.doi.org/10.2308/accr-50223.

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ABSTRACT: This study examines the impact of International Financial Reporting Standards (IFRS) adoption on audit fees. We first build an analytical audit fee model to analyze the impact on audit fees for the change in both audit complexity and financial reporting quality brought about by IFRS adoption. We then test the model's predictions using audit fee data from European Union countries that mandated IFRS adoption in 2005. We find that mandatory IFRS adoption has led to an increase in audit fees. We also find that the IFRS-related audit fee premium increases with the increase in audit comple

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Lanrewaju, Adetula Samuel, Osho Augustine Ejededawe, and Egbekun Elijah. "The Independence of Supreme Audit Institution in Mitigation Financial Fraud in Nigeria." Asian Journal of Economics, Business and Accounting 24, no. 1 (2024): 114–27. http://dx.doi.org/10.9734/ajeba/2024/v24i11226.

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The subject of enquiry is to ascertain the independence of Supreme Audit Institutions in mitigating financial fraud in Nigeria. Regular audits of public financial account are entrusted in the Office of the Auditor-General in Nigeria. In addition, the increase in wastages and ineffective governance by agencies of the public sector has brought enormous pressure on the supreme audit institutions. However, numerous challenges weakened the independence of Supreme Audit Institution (SAIs) to have effective performance in Nigeria. This includes insufficient funding, lack of knowledge and experience,

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Setiawaty, Agus, Unti Ludigdo, and Noval Adib. "Need for Ethics Audit: Its Relevance and Importance in Government Organizations (Case Study of Indonesian Government)." International Journal of Accounting and Business Society 31, no. 3 (2023): 207–32. http://dx.doi.org/10.21776/ijabs.2023.31.3.700.

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Purpose—This paper aims to explore the emergent discourse of ethics audit and advance the relevance and importance of ethics audit as an effective way of maintaining an ethical climate in Indonesian government organizations. Design/Methodology/Approach—This study uses a qualitative approach with Constructivism-Grounded Theory (CGT) analysis to gather field data and find, explore, and formulate findings. CGT is used because the conceptual foundation regarding ethics audit is still developing. Findings—The findings obtained are that the ethics audit proposed in this study is significantly releva

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Sari, Rida Perwita, Sri Hastuti, and Oryza Tannar. "Female Auditor and Audit Quality Based on Internal Audit Capability Model (IACM) in the Public Sector." Journal of Economics, Business, and Government Challenges 3, no. 2 (2021): 95–106. http://dx.doi.org/10.33005/ebgc.v3i2.122.

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   The purpose of this study is to examine the influence of competence, Independence and Pressure of Obedience to Audit Quality based on Internal Audit Capability Model (IACM). This research contributes the theoretical and practical benefits as the form of adoption of agency theory and attribution theory and suggestions to improve the expertise of female auditors by taking into account the competence, independence, and pressure of obedience to produce quality inspection in the field of supervision. This study uses a quantitative approach. The analysis technique used in

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Pavlova, A. S. "Development of the Conceptual Approach to the Content of the Internal Financial Audit System in the Public Administration Sector." Accounting. Analysis. Auditing 11, no. 3 (2024): 73–86. http://dx.doi.org/10.26794/2408-9303-2024-11-3-73-86.

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The article analyzes theoretical approaches to the elemental composition of the internal financial audit system (hereinafter — IFA) in the public administration sector. The development of internal financial audit, in particular the creation of sufficient methodological support for internal financial audit, is considered as a basis for improving the quality of budget process management and increasing the efficiency of budget expenditures. The purpose of the study is to solve the scientific problem of expanding the internal financial audit in the public sector methodological tools, which is esse

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Ikbal, Muhammad. "Client’s Effort in Intervening State’s Financial Audit Result: Grounded-Theory Approach." JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) 5, no. 1 (2020): 1. http://dx.doi.org/10.26675/jabe.v5i1.12458.

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This paper draws its conclusions using an inductive approach. We find interesting symptoms in the field related to clients' efforts to influence audit opinion in the public financial audit process in various regions in Indonesia. For the purpose of inductive reasoning, we use a grounded theory approach as a tool for analysis and for drawing conclusions. Our findings are that there are at least seven ways and efforts taken by clients to intervene with the audit decisions made by BPK, and thus we eventually formulate a theory that the audit system in the government requiring interaction between

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Cleveland, Marisa, and Simon Cleveland. "Exploring Public Relations in the Firm." International Journal of Smart Education and Urban Society 12, no. 4 (2021): 52–62. http://dx.doi.org/10.4018/ijseus.2021100105.

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While postmodern theory has been explored within multiple domains, its application to the domain of public relations is somewhat scant. As a result, constructs, such as power, crisis communication, and code of ethics within the communication profession in the firm require further examination. This study investigates the current postmodernist perspective within organization theory and expands the body of knowledge on postmodernism and public relations through the application of seminal audit literature analysis.

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Yulianingtias, Karina Surya, and Iwan Triyuwono. "Pengaruh Audit Tenure, Opini Auditor, dan Reputasi Kantor Akuntan Publik terhadap Audit Report Lag." Studi Akuntansi dan Keuangan Indonesia 7, no. 2 (2024): 171. http://dx.doi.org/10.21632/saki.7.2.171-186.

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This research aims to examine the influence of audit tenure, auditor opinion and reputation of the Public Accounting Firm as independent variables on audit report lag as a dependent variable based on auditing theory. This research employs quantitative research. This research uses purposive sampling sample selection techniques and uses multiple linear regression analyzed with SPSS 29 as an analyzing tool. The sample used in this research is secondary data in the form of financial reports and annual reports totaling 245 sample data consisting of 83 companies in the Consumer Cyclicals Sector that

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Sari, Rida Perwita, Sri Hastuti, and Oryza Tannar. "Audit Quality Based on Internal Audit Capability Model (IACM) and Gender as Mediating Variabel in the Public Sector." Journal of Economics, Business, and Government Challenges 2, no. 1 (2019): 22–38. http://dx.doi.org/10.33005/ebgc.v2i1.61.

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The purpose of this study is to examine the influence of competence, Independence, Pressure of Obedience and internal control system to Audit Quality based on Internal Audit Capability Model (IACM) and gender as mediating variable. This research contributes the theoretical and practical benefits as the form of adoption of agency theory and attribution theory and suggestions to improve the expertise of auditors by taking into account the competence, independence, and pressure of obedience and internal control system to produce quality inspection in the field of supervision. This study uses a qu

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Yang, Hanzhe, Ruidan Su, Pei Huang, et al. "PMAB: A Public Mutual Audit Blockchain for Outsourced Data in Cloud Storage." Security and Communication Networks 2021 (June 1, 2021): 1–11. http://dx.doi.org/10.1155/2021/9993855.

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With the rapid growth of data, limited by the storage capacity, more and more IoT applications choose to outsource data to Cloud Service Providers (CSPs). But, in such scenarios, outsourced data in cloud storage can be easily corrupted and difficult to be found in time, which brings about potential security issues. Thus, Provable Data Possession (PDP) protocol has been extensively researched due to its capability of supporting efficient audit for outsourced data in cloud. However, most PDP schemes require the Third-Party Auditor (TPA) to audit data for Data Owners (DOs), which requires the TPA

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McGlacken-Byrne, Sinéad M., Nuala P. Murphy, and Sarah Barry. "A realist synthesis of multicentre comparative audit implementation: exploring what works and in which healthcare contexts." BMJ Open Quality 13, no. 1 (2024): e002629. http://dx.doi.org/10.1136/bmjoq-2023-002629.

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BackgroundMulticentre comparative clinical audits have the potential to improve patient care, allow benchmarking and inform resource allocation. However, implementing effective and sustainable large-scale audit can be difficult within busy and resource-constrained contemporary healthcare settings. There are little data on what facilitates the successful implementation of multicentre audits. As healthcare environments are complex sociocultural organisational environments, implementing multicentre audits within them is likely to be highly context dependent.ObjectiveWe aimed to examine factors th

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Yulaeli, Tri. "Pengaruh Fee Audit dan Audit Tenure terhadap Kualitas Audit." Jurnal Buana Akuntansi 7, no. 2 (2022): 191–99. http://dx.doi.org/10.36805/akuntansi.v7i2.2113.

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Abstract This study aims to examine the effect of audit fees and audit tenure on audit quality. This study uses a quantitative approach with a sample of manufacturing companies in the sub-sector of various industries as well as companies in the property, housing and building construction sectors that have been listed on the BEI, which are 129 companies. This research uses a purposive sampling technique, with the help of the SPSS application statistical tools in managing the results and also hypotheses. The results of the study indicate that the audit fee has a positive and significant effect o

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Insyira, Fadia, and Sri Trisnaningsih. "Pengaruh Pengetahuan, Kompetensi, Dan Integritas Auditorterhadap Kualitas Audit (Studi Kasus Pada Kantor Akuntan Publik Di Surabaya)." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 1 (2023): 1017–24. http://dx.doi.org/10.31539/costing.v7i1.6549.

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The purpose of this study is to examine how the influence of knowledge, competence, and integrity of auditors on the quality of audits conducted by Public Accounting Firms in Surabaya. This research is quantitative. This study involved auditors from a Public Accounting Firm in Surabaya. A total of 54 auditors became research respondents. The data source is primary data by distributing questionnaires directly. In this study, probability sampling was used in the sampling technique. Multiple linear regression analysis became the analytical technique used with the help of the SPSS 25 program. The

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Tuan, Dang Anh, and Nguyen Ngoc Khanh Dung. "The Influence of Factors on the Demand for Performance Auditing in the Public Sector." Emerging Science Journal 8, no. 1 (2024): 95–109. http://dx.doi.org/10.28991/esj-2024-08-01-07.

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Performance audits (PA) are becoming essential in supreme audit institutions (SAIs). This study aims to explain why developing countries need to expand the function of PA and to explore and measure the impact of each factor on the need to develop PA in Vietnam. The research combines qualitative (group discussion) and quantitative methods by surveying 157 state auditors of the State Audit of Vietnam (SAV). Data is processed through SmartPLS 4.0.8.5 to verify the measurement and linear structure models. The results of the statistical analysis also show that all three factors have an impact on th

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Rusdi, Lukmanul Hakim, Yuliansyah Yuliansyah, and Rindu Rika Gamayuni. "Analisis Ketepatan Pemberian Opini Akuntan Publik di Indonesia." Goodwood Akuntansi dan Auditing Reviu 1, no. 2 (2023): 109–30. http://dx.doi.org/10.35912/gaar.v1i2.1961.

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Purpose: This study aims to explain the problem of the accuracy of giving opinions given by public accountants in Indonesia, using framing theory analysis. In this study we developed an analysis of the accuracy of opinions in which we observed matters that were the causes of non-compliance by public accountants, so as to be able to provide more complex and in-depth information to understand attitudes, perceptions, emotions, beliefs about the motives and behavior of informants. Methodology: The informants for this study were 12 Public Accountants who had permission from the Ministry of Finance

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Teng, Sauh Hwee, Yosefenny Samosir, Helen Helen, and Wilen Wilen. "PENGARUH UKURAN KAP, UKURAN PERUSAHAAN KLIEN, SPESIALISASI AUDIT DAN FEE AUDIT TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021)." Journal of Economic, Bussines and Accounting (COSTING) 6, no. 2 (2023): 2010–21. http://dx.doi.org/10.31539/costing.v6i2.5636.

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The purpose of this study is to analyze the effect of public accounting firms size, clients company size, audit specialization and audit fees on audit quality on food and beverage sub-sector manufacturing companies listed in Indonesia Stock Exchange in 2019-2021. The type of this study is quantitative using secondary data collected from financial statements and annual reports listed in the IDX. The population in this study is the food and beverage sub-sector manufacturing companies listed in Indonesia Stock Exchange in 2019-2021 total 39 companies and the sample in this study were 23 companies

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McGowan, Michele M., Siew H. Chan, Yuliya V. Yurova, Chunhui Liu, and Raymond M. K. Wong. "The Influence of Institutional Regulatory Pressure on Nonprofit Hospital Audit Quality." Journal of Governmental & Nonprofit Accounting 7, no. 1 (2018): 1–23. http://dx.doi.org/10.2308/ogna-52327.

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ABSTRACT This paper investigates whether the influence of institutional regulatory pressures emanating from the enactment of the Sarbanes-Oxley Act and subsequent nonprofit legislation and disclosure requirements improves nonprofit hospital audit quality. Drawing on institutional theory, we argue that increased regulatory attention can shift the audit firm's judgment regarding the choice and inference of previously acceptable audit procedures and heighten the importance of reputational capital as an incentive for audit firms to improve audit quality. We examine two measures of audit quality: i

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Oktaroza, Magnaz Lestira, Pupung Purnamasari, Rudy Hartanto, and Annisa Nadiyah Rahmani. "Red Flag Effectiveness in Public Sector Audit Using Fraud Pentagon Theory." Universal Journal of Accounting and Finance 10, no. 1 (2022): 338–47. http://dx.doi.org/10.13189/ujaf.2022.100134.

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Elianto, Claudia Charlotte Putri, and Zaki Baridwan. "THE INFLUENCE OF TASK COMPLEXITY, MOTIVATION, AND ORGANIZATIONAL CULTURE ON AUDIT QUALITY." International Journal of Research on Finance & Business 2, no. 1 (2024): 41–62. https://doi.org/10.70575/ijrfb.v2i1.7.

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The importance of audit results requires auditors to maintain the integrity of their profession, as mistakes can significantly affect the reputation of the profession and the reputation of their Public Accounting Firm. This study aims to examine the effect of task complexity, motivation, and organizational culture on audit quality, using agency theory and attribution theory as a foundation. The population in this study were external auditors working for the Big 10 Public Accounting Firms in Indonesia, with a sample of 200 auditors. Data were collected through distributing questionnaires and th

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Humeniuk, Iryna, and Oleh Skladanivskyi. "CONTROL OF QUALITY OF AUDITING SERVICES IN CONDITIONS OF MODERN INCLUSIVE ENVIRONMENT: THE THEORETICAL-PRACTICAL ASPECT." Інклюзивна економіка, no. 2 (October 27, 2023): 5–11. http://dx.doi.org/10.32782/inclusive_economics.2-1.

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Introduction. In the article in theory the modern checking of quality of public accountant services and professional ethics system is investigational and she is described component elements, the functions of regulators are exposed and analyses normatively is the legal providing; the dynamics of amount of subjects of public accountant activity, amount of orders of subjects of public accountant activity, actual volume of the rendered services, middle accuses of one subject of public accountant activity, amount of verifications, is certain in connection with a receipt from physical and legal pers

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Semarabawa, Komang Agung, and Ni Wayan Alit Erlina Wati. "PENGARUH DUE PROFESSIONAL CARE, BESARAN FEE AUDIT, TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT." Hita Akuntansi dan Keuangan 3, no. 1 (2022): 369–85. http://dx.doi.org/10.32795/hak.v3i1.2313.

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Audit quality reflects the performance and duties of the public accounting profession in creating reports for investors, the general public, the government, and other parties, with a focus on the audited reports' reliability and adherence to high ethical standards. This research examines audit quality in terms of adequate professional care, audit fees, and time limitations. The sample size is selected using non-probability sampling, and the study style is associative research using a quantitative approach (saturated sampling). A total of 66 auditors were selected using questionnaires and data

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I, Gusti Ngurah Sanjaya, and Bagus Amlayasa AA. "The Role of Intrinsic Motivation in Mediating the Effect of Auditor Independence on Audit Quality in Indonesia." International Journal of Social Science and Human Research 07, no. 07 (2024): 5547–58. https://doi.org/10.5281/zenodo.12891663.

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This research aims toempirically testing the role of intrinsic motivation in mediating the relationship between the influence of independence on audit quality. The use of intrinsic motivation as a mediating variable is intended toclarify the influence of various individual characteristics of certain auditors on the quality of the auditor's work. This research was conducted on 110 auditors from various Public Accounting Firms using a snowballing survey approach and Partial Least Square (PLS) analysis with the help of SmartPLS 3.2.9. This research finds that intrinsic motivation is influenced by

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Marcelline, Sherine, and Mahmuddin Syah Lubis. "Pengaruh Profesionalisme, Kompetensi, Independensi, dan Moral Reasoning terhadap Kualitas Audit pada Kantor Akuntan Publik (KAP) di Kota Medan." Journal of Economic, Bussines and Accounting (COSTING) 5, no. 1 (2021): 53–62. http://dx.doi.org/10.31539/costing.v5i1.2650.

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The auditor has a duty to assist or provide information about the objectives required by each shareholder, and other shareholders. The functions and duties of auditors such as tax audits, audits and financial statement analysis, the opinion of a qualified auditor can be useful for users. In the financial statements produce audited accountants can be accounted for by users as a basis for making a decision. The auditor must produce audited financial statements that can be trusted by users as a decision making decision. The population in this study includes all auditors who work in 33 Public Acco

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Ananta, Raissa Seftiana, Yossi Septriani, and Syafira Ramadhea JR. "PENGARUH KOMPLEKSITAS PERUSAHAAN, CORPORATE GOVERNANCE, DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG." E-Jurnal Akuntansi TSM 4, no. 3 (2024): 159–72. https://doi.org/10.34208/ejatsm.v4i3.2678.

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Audit report lag refers to the time required to complete the audit process until the publication date of the company's audit report, calculated from the company's fiscal year-end to the date stated in the independent auditor's report. Audit report lag may occur due to several internal and external factors. Therefore, this study aims to examine the influence of company complexity, corporate governance mechanisms, public accounting firm size, and audit opinions on audit report lag. This research employs agency theory. The sample in this study consists of 68 consumer cyclicals companies listed on

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VIDYANTARI, Putu Kemala, I. Made Aditya PRAMARTHA, and I. Wayan Gde Yogiswara Darma PUTRA. "The Role of Atlas Application in Moderating the Influence of Due Professional Care and Accountability on Audit Risk Assessment." Journal of Tourism Economics and Policy 5, no. 1 (2024): 76–87. https://doi.org/10.38142/jtep.v5i1.1239.

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This study examines the role of the ATLAS application in moderating the influence of due professional care and accountability on audit risk assessment in public accounting firms (KAP) in Bali Province. This study uses a quantitative approach with the purposive sampling method to determine respondents, and data analysis is carried out using Moderated Regression Analysis (MRA). This study uses the COSO ERM theory to help understand and explain the research results related to risk management in the audit process. The study results show that due professional care has a positive and significant eff

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King, Ronald R., Shawn M. Davis, and Natalia Mintchik. "Mandatory Disclosure of the Engagement Partner's Identity: Potential Benefits and Unintended Consequences." Accounting Horizons 26, no. 3 (2012): 533–61. http://dx.doi.org/10.2308/acch-50201.

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SYNOPSIS This paper contributes to the deliberations on the potential consequences of requiring disclosure of the engagement partner's identity in the audit report. The PCAOB has recently suggested that this requirement will lead to enhanced audit quality due to increased engagement partner accountability and improved transparency of the audit process. The goal of our commentary is to examine this issue by considering factors that potentially affect audit quality in appearance and audit quality in fact, and applying insights from three distinct academic frameworks: source credibility, accounta

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