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All Journal Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL)
Yusuf, Muh. Silmi Kaffah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Auditor Attributes and Audit Quality in Emerging vs Developed Economies: A Comparative Systematic Literature Review Amaliah, Wafiq Azizah Reski; Yusuf, Muh. Silmi Kaffah; Amiruddin, Amiruddin; Syamsuddin, Syamsuddin
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 3 (2025): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i3.1759

Abstract

Audit quality underpins financial transparency and accountability and is shaped by auditor attributes such as integrity, competence, independence, experience, and affiliation with major firms. This study aims to compare the influence of these attributes on audit quality in emerging versus developed economies. Employing a Systematic Literature Review (SLR) guided by the PRISMA 2020 protocol, we analyzed 35 peer‑reviewed articles published between 2010 and 2025. Our findings indicate that, in developed economies, robust regulatory frameworks, mature corporate‑governance mechanisms, and stringent oversight facilitate the effective deployment of auditor attributes, resulting in higher audit quality. In contrast, emerging economies face structural challenges such as weak enforcement, political interference, and resource limitations that diminish the impact of these attributes. Across both contexts, independence and competence consistently enhance audit quality, whereas the effects of experience and firm affiliation depend on the strength of the institutional environment. These insights underscore the need for global context‑specific, adaptive strategies to strengthen audit quality. Regulators and stakeholders are encouraged to tailor policies and support mechanisms to address institutional gaps and bolster auditors' capacity to uphold rigorous standards.
Enhancing Government Accountability through Responsibility Accounting: A Systematic Literature Review Mediaty, Mediaty; Usman, Asri; Yusuf, Muh. Silmi Kaffah; Sandy, Khairum Nadila
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 4 (2025): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i4.1790

Abstract

Responsibility accounting plays a key role in enhancing government accountability, especially in the management of public funds. This study aims to explore the implementation of responsibility accounting in the public sector and identify the mechanisms and challenges involved in enhancing accountability in government institutions. Through a systematic literature review, this study identifies that clear budget allocation, transparent financial reporting, and effective auditing are key mechanisms that support government accountability. However, significant challenges, such as inconsistencies in budget allocation, data limitations, and lack of adequate technological infrastructure, hinder the optimal implementation of responsibility accounting. Additionally, information technology and data-driven management systems play a crucial role in enhancing the effectiveness of budget oversight and preventing the misuse of public funds. Overall, although responsibility accounting has excellent potential, existing challenges need to be addressed through capacity and infrastructure development, as well as policy reforms, to achieve a more efficient and transparent accounting system in the public sector.
Co-Authors Amaliah, Wafiq Azizah Reski Amiruddin Amiruddin Mediaty Sandy, Khairum Nadila Syamsuddin Syamsuddin Usman, Asri