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All Journal INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Rahmawati HS
Universitas Hasanuddin, Indonesia
Economics, Econometrics & Finance

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BEHAVIORAL FACTORS INFLUENCING AUDITOR JUDGMENT IN PUBLIC SECTOR AUDITS Andi Nurrahma Gaffar; Amiruddin Amiruddin; Rahmawati HS
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 12 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20520073

Abstract

This study aims to analyze behavioral factors that influence auditor judgment in public sector audits through a literature review approach. Auditor judgment is a crucial element in the audit process because it determines the quality of findings, recommendations, and the reliability of audit reports. In the context of the public sector, which is rife with political pressure, accountability demands, and regulatory complexity, behavioral factors are becoming increasingly dominant in shaping auditors' professional decisions. This study integrates findings from various academic literature and relevant empirical research to identify key variables such as cognitive bias, time pressure, auditor experience, professional ethics, independence, and the influence of the organizational environment on auditor judgment. The results indicate that cognitive biases such as overconfidence and anchoring can reduce auditor objectivity in evaluating audit evidence. In addition, time pressure and high workloads tend to encourage auditors to make heuristic decisions, potentially reducing the quality of judgment. On the other hand, auditor experience and competence have been shown to improve the quality of professional judgment, especially in complex audit situations. Ethical and independence factors are also important determinants in maintaining the integrity of auditor judgment, especially in a public sector environment that is vulnerable to external intervention. This study confirms that improving the quality of auditor judgment depends not only on technical aspects but also requires strengthening behavioral aspects through training, an ethical organizational culture, and an effective internal control system.
FRAUD RISK MANAGEMENT IN PUBLIC SECTOR ACCOUNTING: A BEHAVIORAL PERSPECTIVE Kathleen Asyera Risakotta; Amiruddin Amiruddin; Rahmawati HS
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 12 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20520096

Abstract

This study aims to examine fraud risk management in public sector accounting using a behavioral perspective through a literature review approach. The primary focus of the study is to understand how individual and organizational behavioral factors influence the emergence of fraud risk and the effectiveness of implemented control mechanisms. The method used is a systematic literature review, reviewing various scientific sources such as international journals, academic books, and institutional reports relevant to the topic of fraud risk management and organizational behavior in the public sector. The results of the study indicate that fraud risk is influenced not only by weaknesses in the internal control system but also by behavioral aspects such as pressure, rationalization, and opportunity, as explained in the fraud triangle theory. Furthermore, organizational culture, individual integrity, and ethical leadership play a significant role in preventing and detecting fraud. The research findings also indicate that the implementation of effective fraud risk management requires a holistic approach that integrates technical and behavioral aspects, including increasing ethical awareness, training, and strengthening oversight systems. Thus, the behavioral perspective provides an important contribution to enriching fraud prevention and handling strategies in the public sector.
TAX RISK MANAGEMENT AND FINANCIAL REPORTING QUALITY Arfandi Arfandi; Amiruddin Amiruddin; Rahmawati HS
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 12 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20520135

Abstract

This study aims to comprehensively examine the relationship between tax risk management and financial reporting quality through a literature review approach. In a global context characterized by increasing complexity of tax regulations and demands for transparency of financial information, tax risk management has become a strategic aspect that not only influences fiscal compliance but also impacts the integrity and credibility of corporate financial reports. The method used in this study is a systematic literature review, which categorizes, compares, and synthesizes the results of previous research from various reputable scientific journals. The results indicate that effective tax risk management tends to improve financial reporting quality by reducing fiscal uncertainty, minimizing profit manipulation practices, and strengthening a company's internal oversight mechanisms. Conversely, weak tax risk management has the potential to reduce financial reporting quality due to increased tax aggressiveness and the risk of reporting errors. This study confirms that tax risk management functions not only as a tax compliance tool but also as a crucial instrument in improving the quality of corporate financial information. This study is expected to serve as a reference for further research and as a consideration for regulators and practitioners in strengthening tax governance and financial reporting.
THE EVOLUTION OF INTERNAL AUDIT STANDARDS IN PUBLIC SECTOR GOVERNANCE Adriyana Adevia Nuryadin; Amiruddin Amiruddin; Rahmawati HS
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 10 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20510024

Abstract

This study aims to analyze the evolution of internal audit standards in public sector governance and its implications for enhancing accountability and transparency. The method used is a literature review, examining various scientific sources, professional standards, and relevant regulations on the development of internal audit in the public sector. The study results indicate that internal audit standards have undergone a significant transformation from a traditional compliance-focused approach to a more strategic and risk-based approach. This development is influenced by global demands for good governance, the increasing complexity of public organizations, and advances in information technology. Furthermore, the role of internal auditors has evolved into a strategic partner for management in ensuring the effectiveness of internal controls and risk management. This study confirms that the evolution of internal audit standards has made a significant contribution to strengthening adaptive, transparent, and accountable public sector governance.
Co-Authors Adriyana Adevia Nuryadin Amiruddin Amiruddin Andi Nurrahma Gaffar Arfandi Arfandi Kathleen Asyera Risakotta