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Golden Ratio of Auditing Research
Published by Manunggal Halim Jaya
ISSN : -     EISSN : 27766373     DOI : https://doi.org/10.52970/grar
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Golden Ratio of Auditing Research (GRAR) aims to advance knowledge in auditing by publishing critiques, thought leadership papers, and literature reviews on specific aspects of auditing. The journal seeks to publish articles that have international appeal either due to the topic transcending national frontiers or due to the clear potential for readers to apply the results or ideas in their local environments. While articles must be methodologically and theoretically sound, any research orientation is acceptable. This means that papers may have an analytical and statistical, behavioral, economic and financial (including agency), sociological, critical, or historical basis. The editors consider articles for publication that fit into one or more of the following subject categories: • Financial statement audits • Public sector/governmental auditing • Internal auditing • Audit education and methods of teaching auditing (including case studies) • Audit aspects of corporate governance, including audit committees • Audit quality • Audit fees and related issues • Environmental, social, and sustainability audits • Audit related ethical issues • Audit regulation • Independence issues • Legal liability and other legal issues • Auditing history • New and emerging audit and assurance issues With its outstanding editorial board, Golden Ratio of Auditing Research (GRAR) global perspectives on auditing make it accessible and relevant to practitioners and researchers across the world, while its coverage of the entire spectrum of auditing issues addresses the audit challenges of today and tomorrow.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 10 Documents
 1 
Search results for , issue "Vol. 1 No. 1 (2021): July - January" : 10 Documents clear
Auditors' Perception on Ethical Responsibility in Auditing: A Qualitative Study Wijaya, Ari; Suryani, Bella; Pratama, Cindy; Permadi, Dito; Putri, Eka
Golden Ratio of Auditing Research Vol. 1 No. 1 (2021): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v1i1.360

Abstract

This qualitative study explores auditors' perceptions of ethical responsibility in auditing, aiming to elucidate the multifaceted dynamics shaping their attitudes and behaviors. The research delves into various dimensions of ethical behavior, organizational factors, professional standards, and regulatory frameworks influencing auditors' conduct. Through thematic analysis of existing literature, key concepts related to ethical responsibility in auditing are defined, and specific aspects pertinent to the research context are elucidated. The study highlights the critical role of ethical behavior in maintaining public trust and confidence in financial reporting, emphasizing principles of integrity, objectivity, independence, and professional competence. Organizational culture, professional norms, and regulatory oversight mechanisms are identified as influential factors shaping auditors' ethical decisions and actions. Moreover, the research underscores the importance of professional skepticism and independence as essential components of auditors' ethical responsibility, emphasizing their role in enhancing audit quality and deterring financial misconduct. The findings contribute to theoretical discourse on auditing ethics, enriching our understanding of the ethical imperatives governing auditors' conduct. Furthermore, practical implications for auditing firms, regulatory bodies, and professional associations are discussed, with recommendations for promoting ethical conduct and integrity within the profession.
The Impact of Information Technology on the Audit Process: Auditors' Perspectives Santoso, Bima
Golden Ratio of Auditing Research Vol. 1 No. 1 (2021): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v1i1.362

Abstract

This qualitative study explores auditors' perceptions of ethical responsibility in the auditing profession, aiming to elucidate the complexities of ethical decision-making. Through semi-structured interviews, seasoned auditors provided insights into their experiences, attitudes, and challenges related to ethical conduct. The research employed a phenomenological approach to understand the essence of auditors' lived experiences concerning ethical responsibility. Data collection involved semi-structured interviews with practicing auditors, allowing for in-depth exploration of their perspectives. A purposive sampling strategy was adopted to select participants with relevant knowledge and experience in IT-enabled auditing practices. Thematic analysis was utilized to analyze interview transcripts and identify key themes and patterns. The findings revealed that auditors perceive ethical responsibility as fundamental to their professional identity, emphasizing the importance of upholding ethical standards, maintaining independence, and exercising professional judgment. Challenges in ethical decision-making included pressure from clients, financial incentives, time constraints, and conflicting demands from stakeholders. Organizational culture emerged as a critical factor influencing auditors' ethical behavior, highlighting the importance of ethical leadership, firm policies, and peer behavior. The study underscores the need for comprehensive ethical training, organizational support, and regulatory oversight to promote ethical conduct among auditors and uphold the credibility of the auditing profession.
Organizational Culture and Its Influence on Auditing Practices: A Case Study in Audit Firms Rahman, Cahya
Golden Ratio of Auditing Research Vol. 1 No. 1 (2021): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v1i1.363

Abstract

This research investigates the influence of organizational culture on auditing practices within audit firms. The study aims to explore how various dimensions of organizational culture, including leadership style, communication patterns, ethical climate, teamwork, and risk orientation, shape auditing processes. The research adopts a qualitative approach, utilizing literature review, interviews with audit professionals, and data analysis to derive key insights. Findings reveal that leadership style significantly impacts the ethical climate within audit firms, with transformational leadership fostering a positive ethical climate conducive to high-quality auditing practices. Effective communication channels enhance collaboration and teamwork among audit teams, leading to improved audit outcomes. Moreover, a prudent risk management culture prioritizes audit quality and professionalism, while a risk-seeking or risk-averse culture may compromise audit effectiveness. The study contributes to the existing literature by offering nuanced insights into how specific cultural attributes within audit firms influence auditing practices. The findings underscore the importance of cultivating a positive organizational culture to enhance audit quality and professionalism.
Audit Quality and Its Influence on Stakeholder Trust: A Qualitative Analysis Surya, Dika; Pratiwi, Eka; Wijaya, Galang; Permadi, Hani; Suryani, Ina
Golden Ratio of Auditing Research Vol. 1 No. 1 (2021): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v1i1.364

Abstract

This qualitative study aims to explore the intricate relationship between audit quality and stakeholder trust in financial reporting. Through in-depth interviews with auditors, investors, regulators, and corporate executives, insights were gathered regarding perceptions, experiences, and expectations concerning audit quality and its influence on stakeholder trust. Thematic analysis revealed key dimensions of audit quality, including auditor independence, competence, objectivity, adherence to professional standards, and perceptions of audit effectiveness. Stakeholders emphasized the importance of transparent disclosure practices, accountability in corporate governance, credibility of auditors and financial statements, and regulatory oversight in fostering trust in financial reporting. The findings underscored the pivotal role of regulatory bodies, such as the PCAOB and SEC, in promoting audit quality, deterring fraudulent behavior, ensuring auditor accountability, and maintaining market confidence. Overall, the study contributes to a deeper understanding of the mechanisms shaping stakeholders' perceptions of audit quality and trust in financial reporting, with implications for market efficiency, investor protection, and corporate governance.
Audit Methodology in Facing Financial Risk: Perspectives from Internal Auditors Wijaya, Erwin; Pratiwi, Gina; Surya, Dino; Permata, Hanna; Wulandari, Jihan
Golden Ratio of Auditing Research Vol. 1 No. 1 (2021): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v1i1.365

Abstract

This study investigates the role of audit methodology in addressing financial risks from the perspectives of internal auditors. The research aims to understand the importance of risk assessment, challenges in implementing audit methodology, effectiveness of audit methodology in mitigating financial risks, and recommendations for enhancing audit methodology. Thematic analysis was employed to analyze interviews with internal auditors, revealing key themes and patterns. The findings highlight the critical role of risk assessment in audit methodology, emphasizing its significance in guiding audit planning and resource allocation. Internal auditors identified challenges such as the dynamic nature of financial risks, technological advancements, regulatory requirements, and resource constraints. Despite these challenges, auditors expressed varying levels of confidence in the effectiveness of audit methodologies, with some acknowledging limitations and areas for improvement. Recommendations for enhancing audit methodology include investing in training and development programs, leveraging technology, enhancing communication and collaboration, and fostering a culture of innovation. The study contributes to the literature by providing insights into the challenges and opportunities associated with audit methodology in mitigating financial risks, emphasizing the need for continuous adaptation and innovation. The implications extend to both theoretical and managerial domains, offering practical guidance for strengthening internal audit functions and enhancing organizational resilience against financial risks.
Auditors' Perception on Ethical Responsibility in Auditing: A Qualitative Study Wijaya, Ari; Suryani, Bella; Pratama, Cindy; Permadi, Dito; Putri, Eka
Golden Ratio of Auditing Research Vol. 1 No. 1 (2021): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v1i1.360

Abstract

This qualitative study explores auditors' perceptions of ethical responsibility in auditing, aiming to elucidate the multifaceted dynamics shaping their attitudes and behaviors. The research delves into various dimensions of ethical behavior, organizational factors, professional standards, and regulatory frameworks influencing auditors' conduct. Through thematic analysis of existing literature, key concepts related to ethical responsibility in auditing are defined, and specific aspects pertinent to the research context are elucidated. The study highlights the critical role of ethical behavior in maintaining public trust and confidence in financial reporting, emphasizing principles of integrity, objectivity, independence, and professional competence. Organizational culture, professional norms, and regulatory oversight mechanisms are identified as influential factors shaping auditors' ethical decisions and actions. Moreover, the research underscores the importance of professional skepticism and independence as essential components of auditors' ethical responsibility, emphasizing their role in enhancing audit quality and deterring financial misconduct. The findings contribute to theoretical discourse on auditing ethics, enriching our understanding of the ethical imperatives governing auditors' conduct. Furthermore, practical implications for auditing firms, regulatory bodies, and professional associations are discussed, with recommendations for promoting ethical conduct and integrity within the profession.
The Impact of Information Technology on the Audit Process: Auditors' Perspectives Santoso, Bima
Golden Ratio of Auditing Research Vol. 1 No. 1 (2021): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v1i1.362

Abstract

This qualitative study explores auditors' perceptions of ethical responsibility in the auditing profession, aiming to elucidate the complexities of ethical decision-making. Through semi-structured interviews, seasoned auditors provided insights into their experiences, attitudes, and challenges related to ethical conduct. The research employed a phenomenological approach to understand the essence of auditors' lived experiences concerning ethical responsibility. Data collection involved semi-structured interviews with practicing auditors, allowing for in-depth exploration of their perspectives. A purposive sampling strategy was adopted to select participants with relevant knowledge and experience in IT-enabled auditing practices. Thematic analysis was utilized to analyze interview transcripts and identify key themes and patterns. The findings revealed that auditors perceive ethical responsibility as fundamental to their professional identity, emphasizing the importance of upholding ethical standards, maintaining independence, and exercising professional judgment. Challenges in ethical decision-making included pressure from clients, financial incentives, time constraints, and conflicting demands from stakeholders. Organizational culture emerged as a critical factor influencing auditors' ethical behavior, highlighting the importance of ethical leadership, firm policies, and peer behavior. The study underscores the need for comprehensive ethical training, organizational support, and regulatory oversight to promote ethical conduct among auditors and uphold the credibility of the auditing profession.
Organizational Culture and Its Influence on Auditing Practices: A Case Study in Audit Firms Rahman, Cahya
Golden Ratio of Auditing Research Vol. 1 No. 1 (2021): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v1i1.363

Abstract

This research investigates the influence of organizational culture on auditing practices within audit firms. The study aims to explore how various dimensions of organizational culture, including leadership style, communication patterns, ethical climate, teamwork, and risk orientation, shape auditing processes. The research adopts a qualitative approach, utilizing literature review, interviews with audit professionals, and data analysis to derive key insights. Findings reveal that leadership style significantly impacts the ethical climate within audit firms, with transformational leadership fostering a positive ethical climate conducive to high-quality auditing practices. Effective communication channels enhance collaboration and teamwork among audit teams, leading to improved audit outcomes. Moreover, a prudent risk management culture prioritizes audit quality and professionalism, while a risk-seeking or risk-averse culture may compromise audit effectiveness. The study contributes to the existing literature by offering nuanced insights into how specific cultural attributes within audit firms influence auditing practices. The findings underscore the importance of cultivating a positive organizational culture to enhance audit quality and professionalism.
Audit Quality and Its Influence on Stakeholder Trust: A Qualitative Analysis Surya, Dika; Pratiwi, Eka; Wijaya, Galang; Permadi, Hani; Suryani, Ina
Golden Ratio of Auditing Research Vol. 1 No. 1 (2021): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v1i1.364

Abstract

This qualitative study aims to explore the intricate relationship between audit quality and stakeholder trust in financial reporting. Through in-depth interviews with auditors, investors, regulators, and corporate executives, insights were gathered regarding perceptions, experiences, and expectations concerning audit quality and its influence on stakeholder trust. Thematic analysis revealed key dimensions of audit quality, including auditor independence, competence, objectivity, adherence to professional standards, and perceptions of audit effectiveness. Stakeholders emphasized the importance of transparent disclosure practices, accountability in corporate governance, credibility of auditors and financial statements, and regulatory oversight in fostering trust in financial reporting. The findings underscored the pivotal role of regulatory bodies, such as the PCAOB and SEC, in promoting audit quality, deterring fraudulent behavior, ensuring auditor accountability, and maintaining market confidence. Overall, the study contributes to a deeper understanding of the mechanisms shaping stakeholders' perceptions of audit quality and trust in financial reporting, with implications for market efficiency, investor protection, and corporate governance.
Audit Methodology in Facing Financial Risk: Perspectives from Internal Auditors Wijaya, Erwin; Pratiwi, Gina; Surya, Dino; Permata, Hanna; Wulandari, Jihan
Golden Ratio of Auditing Research Vol. 1 No. 1 (2021): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v1i1.365

Abstract

This study investigates the role of audit methodology in addressing financial risks from the perspectives of internal auditors. The research aims to understand the importance of risk assessment, challenges in implementing audit methodology, effectiveness of audit methodology in mitigating financial risks, and recommendations for enhancing audit methodology. Thematic analysis was employed to analyze interviews with internal auditors, revealing key themes and patterns. The findings highlight the critical role of risk assessment in audit methodology, emphasizing its significance in guiding audit planning and resource allocation. Internal auditors identified challenges such as the dynamic nature of financial risks, technological advancements, regulatory requirements, and resource constraints. Despite these challenges, auditors expressed varying levels of confidence in the effectiveness of audit methodologies, with some acknowledging limitations and areas for improvement. Recommendations for enhancing audit methodology include investing in training and development programs, leveraging technology, enhancing communication and collaboration, and fostering a culture of innovation. The study contributes to the literature by providing insights into the challenges and opportunities associated with audit methodology in mitigating financial risks, emphasizing the need for continuous adaptation and innovation. The implications extend to both theoretical and managerial domains, offering practical guidance for strengthening internal audit functions and enhancing organizational resilience against financial risks.

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