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All Journal JURNAL AKUNTANSI DAN AUDITING Hasanuddin Economics and Business Review Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi SENTRALISASI JURNAL PENDIDIKAN TAMBUSAI Patria Artha Journal of Accounting Dan Financial Reporting JOURNAL OF APPLIED BUSINESS ADMINISTRATION JURNAL AKUNTANSI Jurnal Ilmiah Akuntansi Peradaban Economics and Digital Business Review Prima Abdika: Jurnal Pengabdian Masyarakat Movere Journal Jurnal Ekonomi Action Research Literate (ARL) Humantech : Jurnal Ilmiah Multidisiplin Indonesia INVOICE : JURNAL ILMU AKUNTANSI East Asian Journal of Multidisciplinary Research (EAJMR) International Journal of Humanities Education and Social Sciences Nautical: Jurnal Ilmiah Multidisiplin Indonesia Formosa Journal of Science and Technology (FJST) Jurnal Ilmiah Mahasiswa Raushan Fikr Bidik : Jurnal Pengabdian kepada Masyarakat CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE International Journal Of Economics Social And Technology Journal of Finance and Business Digital (JFBD) International Journal of Business and Applied Economics (IJBAE) Asian Journal of Applied Business and Management (AJABM) Jurnal Manajemen Bisnis, Akuntansi dan Keuangan INJURITY: Journal of Interdisciplinary Studies Economics, Business, Accounting & Society Review Economos : Jurnal Ekonomi dan Bisnis International Journal of Multidisciplinary Approach Research and Science JIAR : Journal Of International Accounting Research International Journal of Sustainable Applied Sciences (IJSAS) Jurnal Akuntansi Sektor Publik IJMA Akrual: Jurnal Bisnis dan Akuntansi Kontemporer International Journal of Halal System and Sustainability Celebes Journal of Community Services JURNAL MANAJEMEN DAN BISNIS INDONESIA
Kusumawati, Andi
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Do Audit Quality Enhancements Improve Financial Reporting Credibility? A Systematic Literature Review Albahrun, Yudi Basma; Lopes, Rui; Kusumawati, Andi; Bandang, Agus
JURNAL AKUNTANSI DAN AUDITING Volume 22, Nomor 2, Tahun 2025
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.22.2.233-272

Abstract

This systematic review examines whether, how, and under what conditions audit quality enhancements (AQEs) strengthen financial reporting credibility (FRQ). Following PRISMA procedures, we screened 2015–2025 studies and synthesized 25 core articles; a VOSviewer map highlights three clusters: (i) governance and audit committees, (ii) audit process and policy levers (effort, specialization, rotation/EQCR, ISQM-1/ISA 220, and KAM/CAM design), and (iii) reporting outcomes and earnings management. Overall, AQEs correlate with lower discretionary accruals, timelier loss recognition, fewer restatements, and more disciplined market reactions when risk-based procedures are deep, KAM/CAM are specific, and audit committees and internal audit are effective. Impacts rise with strong enforcement and institutional ownership but weaken under fee pressure, long tenure, or poor governance. We note fragmented FRQ proxies and call for causal designs and observable process-quality measures to isolate mechanisms. The review offers an integrated pathway linking governance and audit processes to reporting credibility and market consequences.
Does Internal Control Strengthen Fraud Detection Effectiveness? A Systematic Literature Review in The Role of Internal Control Measures in Combating Financial Fraud Ahmad, A. Ikhwanul; Farhan, Muh.; Kusumawati, Andi; Bandang, Agus
JURNAL AKUNTANSI DAN AUDITING Volume 22, Nomor 2, Tahun 2025
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.22.2.273-303

Abstract

This study aims to examine the impact of internal control on the effectiveness of financial fraud detection in company financial statements, with a focus on high-volatility sectors. Utilizing a Systematic Literature Review (SLR) approach, the study identifies and analyzes literature related to internal control, technology in fraud detection, and the challenges auditors face in implementing effective internal controls. The results indicate that well-executed internal control systems can significantly enhance a company's ability to detect and prevent fraud. The study also emphasizes the importance of integrating advanced technologies, such as data analytics and artificial intelligence (AI), to improve the accuracy and efficiency of fraud detection. Moreover, key challenges in implementing effective internal control include reliance on auditor expertise and the need to continuously adjust policies to keep pace with rapidly changing market dynamics. These findings provide valuable insights for the future development of internal controls and offer a theoretical foundation for further research in this field. 
Co-Authors AA Sudharmawan, AA Ahmad, A. Ikhwanul Alamsyah Razak, Muhammad Fajar Albahrun, Yudi Basma Amir, Baso Andriani, Andi Dewi Anggreani, Anne Kurry ARIFUDDIN Bahri, Nur Alim Bandang, Agus Damara, Mochamad Rizky Darmawati Darmawati Darmawati Darwin, Khadijah Daud, Dahniyar Diah Ayu Gustiningsih Djakiman, Cilun Endang Tri Pratiwi Fachruddin Fachruddin Farhan, Muh. Fatimah Zahra Fitriadi Fitriadi Fitriani Fratiwi, Sri Ayu Fuada, Nurul Gaol, Dody Kurnia Lumban Haliah, Haliah Hamzah, Hajrah Hermansyah, Fakhrul Indra Idrus, Nur Azizah Afifah Ihlashul’amal, Muhammad Indrijawati, Aini Irwansyah, Naila Syahirah Jamaluddin Jamaluddin Juanda, Indira Syakira Kirana Juanda, Juanda Kurniawan, Awi Labdhameirina, Endah Lopes, Rui Mansur, Aziza Syahrani Mediaty Meilani Intan Pertiwi Muh. Nur Irfan Syarif Muhammad Furqan, Muhammad Muhammad Try Dharsana Nasruddin, Nadya Annisa Natsir, Andi Iqra Pradipta Nirwana Nirwana, Nirwana Nur Illiyyien Nur, Hamzah Fansyuri Permana, Nalendra Bhayu Pertiwi, Meilani Intan Pomtoh, Grace T Pratama Mallisa, Amalia Indah Pratiwi, Nathania Raden Mohamad Herdian Bhakti Rasyid, Syarifuddin Ratna Ayu Damayanti Ridzal, Nining Asniar Sapa’, Angela Batara Siti Luthfiah Ramadhani Sundari Syamsuddin Syamsuddin Syamsuddin Syamsuddin, Niswar Syarifuddin Syarifuddin Thaha, Rianda Ridho Hafidz Tikupasang, Medyoto Ufairah Anto, Andi Sayyidatun Uswatun Hasanah Utama, Melda Wahda, Wahda Wahyudi Wahyudi Wardani, Rina Putri Wardiman, Ahmad Alief Yusuf, Mohammad Amil Zaikin, Muhammad