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All Journal Jurnal Tana Mana Advances in Management & Financial Reporting Advances in Business & Industrial Marketing Research Advances in Managerial Auditing Research Advances: Jurnal Ekonomi & Bisnis Journal of Family Law and Islamic Court
Wahyuni Wahyuni
Universitas Muhammadiyah Makassar, Indonesia
Religion Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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The Power of Integrated Audits for Ethical and Effective Risk Management Wahyuni Wahyuni; Muhammad Ayyub Arfang; Fauzan Ashari Faisal; Supirman Supirman; Sucipta Anugra Sari
Advances in Managerial Auditing Research Vol. 2 No. 2 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v2i2.360

Abstract

The purpose of this study is to explore the role of integrated audits in promoting ethical conduct and effective risk management within organizations. The research design and methodology involve a qualitative approach based on a systematic literature review. Relevant literature from academic journals, books, and conference proceedings is analyzed to identify key concepts and trends related to integrated audits and ethical risk management. The findings and discussion highlight the multifaceted benefits of integrated audits, including their ability to provide organizations with a holistic understanding of their risk landscape and to embed ethical considerations into decision-making processes. The implications of this research suggest that integrated audits offer organizations a comprehensive approach to navigate uncertainties while upholding ethical standards, with significant implications for organizational resilience and stakeholder trust.
Examining Audit Fee Determinants and Their Impact on Audit Quality Wahyuni Wahyuni; Lindah Nurul Rila Sueny; Aisyah Salma Wahyu; Nurhalisa Nur Fadewa
Advances in Managerial Auditing Research Vol. 2 No. 3 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v2i3.373

Abstract

Purpose: This study aims to identify the determinants of audit fees and their impact on audit quality. It also explores the relationship between audit fees, firm characteristics, market dynamics, and industry regulation. Research Design and Methodology: This research uses a systematic literature review method by collecting and analyzing relevant articles, books, and conference papers from academic databases such as PubMed, Google Scholar, and Web of Science. The keywords used included “audit fees”, “audit quality”, “determinants”, and “regulatory reform”. The selected studies were evaluated based on research design, sample size, data collection methods, and theoretical rigor to ensure their validity and reliability. Findings and Discussion: The results show that firm-specific attributes such as size, complexity, and financial performance are critical determinants of audit fees. Larger and more complex firms tend to face higher audit fees as they require more effort and resources to audit their operations. Industry-specific factors, including regulatory requirements and market dynamics, are essential in determining audit fees. The study also found higher audit fees are generally associated with increased audit effort and professional skepticism. However, fee pressure and client negotiating power may affect auditor independence and reduce audit quality. Implications: This study has significant implications for academic research and professional practice in auditing. A deeper understanding of audit fee determination mechanisms and their impact on audit quality can aid in developing evidence-based policies and practices that enhance financial reporting transparency and investor confidence. In addition, exploring emerging trends, such as the impact of regulatory reforms and technological innovations on audit fee dynamics, emphasizes the importance of ongoing research to keep pace with developments in the audit profession. Multidisciplinary collaborations and comparative studies across jurisdictions offer additional insights that enrich understanding audit cost determinants from multiple perspectives.
Co-Authors Aisyah Salma Wahyu Alya Ramadhani Andi Novianti Aryandi Sudika Azis Ahmad Badollahi, Ismail Desiyana Salsabilah Fadlia Indasari Fahriji Ulfa Fauzan Ashari Faisal Fitriyani Fitriyani Julia Hidayat Ladi Elsa Gita Bualemo Lindah Nurul Rila Sueny Mawaddah Tuhfah Hazizah Maylani Christianty Megawati A Muh Natsir Muhammad Ayyub Arfang Nur Rizka Amalia Ramli Nurhalisa Nur Fadewa Nurhidayah Nurhidayah Rapung Rapung Ratnadila Anggraini Rizky Wahyu Septanti Rosalinda Rosalinda Sakina Papalia Sri Ade Nurfatmawati Syam Sucipta Anugra Sari Supirman Supirman Syamsidar Syamsidar Wahyu Mardiastuti Warda Toatubun Widia Astuti