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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. 3 No. 1 (2023): July - January" : 10 Documents clear
The Influence of Work Culture on the Effectiveness of Internal Audit: A Qualitative Study Surya, Fransiska; Pramudita, Tan; Wijaya, Dina; Permadi, Dodi; Putri, Eka
Golden Ratio of Auditing Research Vol. 3 No. 1 (2023): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v3i1.372

Abstract

This qualitative study investigates the influence of organizational culture on the effectiveness of internal audit processes within organizations. Through a comprehensive literature review and supplementary data collection methods, including interviews with internal auditors and organizational leaders, the study explores the intricate relationship between work culture and internal audit outcomes. The research draws on theoretical frameworks such as agency theory and social identity theory to conceptualize the influence of organizational culture on audit practices and performance. The findings reveal that a strong organizational culture characterized by ethical norms, transparency, and accountability enhances internal audit effectiveness by fostering trust, compliance, and collaboration among employees. Conversely, a weak or dysfunctional culture may impede audit effectiveness by hindering communication, collaboration, and compliance. The study highlights the importance of cultivating a supportive culture that aligns with audit objectives to optimize audit outcomes and promote organizational success. These insights contribute to a deeper understanding of the mechanisms through which organizational culture influences internal audit effectiveness and offer practical implications for organizations seeking to enhance audit performance and organizational resilience.
Evaluation of Sampling Techniques in Audit: A Qualitative Approach Santoso, Fadli; Wulandari, Indarsih; Pratiwi, Dinda
Golden Ratio of Auditing Research Vol. 3 No. 1 (2023): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v3i1.373

Abstract

This study explores the evaluation of sampling techniques in audit engagements, aiming to provide insights into the factors influencing auditors' decisions and the effectiveness of different sampling methods. The research adopts a qualitative approach, conducting a comprehensive literature review to identify key themes and discussions surrounding sampling techniques in auditing. Factors such as population characteristics, audit objectives, resource constraints, audit complexity, regulatory requirements, and technological advancements are analyzed to understand their impact on sampling decisions. Through thematic analysis, the study identifies emerging themes, including the effectiveness of sampling techniques, factors influencing sampling decisions, and the role of technological advancements in audit sampling. Findings suggest that while traditional sampling methods like random sampling and systematic sampling remain prevalent, innovative approaches such as statistical sampling and probability-proportional-to-size sampling offer enhanced precision and reliability, particularly in complex audit environments. The integration of technology, particularly data analytics tools and audit software, has revolutionized audit sampling practices, enabling auditors to conduct more comprehensive and efficient sampling procedures. Overall, the study contributes to the existing body of knowledge on sampling techniques in auditing and provides practical implications for audit practitioners, researchers, and policymakers.
Auditors' Understanding of Corporate Social Responsibility (CSR) in Audits Rahman, Fauzi; Putri, Gina
Golden Ratio of Auditing Research Vol. 3 No. 1 (2023): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v3i1.374

Abstract

This study explores auditors' understanding of Corporate Social Responsibility (CSR) in audit engagements, aiming to elucidate the complexities and challenges faced in evaluating CSR-related disclosures. The research investigates auditors' comprehension of CSR concepts, challenges encountered in auditing CSR disclosures, the influence of organizational culture, reliance on regulatory frameworks, and the necessity for continuous professional development. Utilizing a qualitative research approach, data was gathered through interviews and literature reviews. Findings reveal a spectrum of understanding among auditors, influenced by factors such as education, training, and organizational culture. Challenges in auditing CSR disclosures include the subjective nature of CSR reporting, lack of standardized frameworks, and difficulties in assessing reliability. Organizational culture significantly shapes auditors' approaches, with ethical cultures prioritizing CSR considerations. Auditors rely on regulatory frameworks, particularly International Standards on Auditing (ISAs), yet face challenges in their application to CSR assurance. Continuous professional development emerges as crucial for enhancing auditors' competencies in auditing CSR activities. This study contributes to understanding the dynamics of CSR auditing, highlighting the importance of addressing challenges and promoting a culture of accountability and sustainability within audit firms.
Audit Quality and Its Impact on Financial Reporting Transparency Darmawan, Aliya
Golden Ratio of Auditing Research Vol. 3 No. 1 (2023): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v3i1.375

Abstract

This qualitative research study investigates the intricate relationship between audit quality and financial reporting transparency within the corporate governance landscape. Drawing on principles of grounded theory, the research aims to explore the interplay, determinants, and implications of this relationship informed by existing literature. Through systematic document analysis of academic articles, regulatory documents, and scholarly publications, key dimensions and determinants of audit quality and financial reporting transparency are identified and analyzed. The study reveals that audit quality is influenced by factors such as auditor tenure, audit firm size, auditor industry specialization, and audit fees, each playing a nuanced role in shaping the effectiveness and reliability of audits. Similarly, financial reporting transparency is influenced by regulatory frameworks, theoretical perspectives, and technological advancements, highlighting the multifaceted nature of transparency mechanisms and drivers. The findings underscore the critical role of audit quality in enhancing financial reporting transparency, emphasizing the importance of auditor independence, competence, and ethical conduct. Moreover, the study highlights the interconnectedness of audit quality, financial reporting transparency, and corporate governance, with effective governance mechanisms serving as critical determinants of both audit quality and transparency outcomes. The research contributes to the understanding of the complex dynamics shaping audit quality and financial reporting transparency, providing valuable insights for stakeholders in the auditing profession and corporate governance.
The Influence of Auditor Independence on Audit Quality: A Qualitative Research Kurniawan, Erwin
Golden Ratio of Auditing Research Vol. 3 No. 1 (2023): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v3i1.376

Abstract

This qualitative research explores the influence of auditor independence on audit quality from diverse stakeholder perspectives within the auditing profession. The study aims to elucidate the perceptions, experiences, and challenges faced by auditors, corporate executives, and investors regarding auditor independence and its impact on audit quality. Semi-structured interviews and document analysis were employed to collect data, allowing for a comprehensive understanding of stakeholder perspectives. The findings reveal divergent viewpoints on the concept of auditor independence, with auditors emphasizing ethical principles and regulatory oversight, corporate executives highlighting the collaborative nature of the auditor-client relationship, and investors emphasizing the need for transparent financial reporting. Factors influencing auditor independence, such as auditor tenure, fee dependency, provision of non-audit services, and regulatory frameworks, were identified and discussed. Despite the complexities inherent in maintaining independence, stakeholders recognize the importance of regulatory interventions, ethical guidelines, and stakeholder engagement in safeguarding auditor independence and enhancing audit quality. Moving forward, efforts to enhance auditor independence and audit quality should prioritize regulatory reform, ethical leadership, and collaborative solutions within the auditing profession.
The Influence of Work Culture on the Effectiveness of Internal Audit: A Qualitative Study Surya, Fransiska; Pramudita, Tan; Wijaya, Dina; Permadi, Dodi; Putri, Eka
Golden Ratio of Auditing Research Vol. 3 No. 1 (2023): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v3i1.372

Abstract

This qualitative study investigates the influence of organizational culture on the effectiveness of internal audit processes within organizations. Through a comprehensive literature review and supplementary data collection methods, including interviews with internal auditors and organizational leaders, the study explores the intricate relationship between work culture and internal audit outcomes. The research draws on theoretical frameworks such as agency theory and social identity theory to conceptualize the influence of organizational culture on audit practices and performance. The findings reveal that a strong organizational culture characterized by ethical norms, transparency, and accountability enhances internal audit effectiveness by fostering trust, compliance, and collaboration among employees. Conversely, a weak or dysfunctional culture may impede audit effectiveness by hindering communication, collaboration, and compliance. The study highlights the importance of cultivating a supportive culture that aligns with audit objectives to optimize audit outcomes and promote organizational success. These insights contribute to a deeper understanding of the mechanisms through which organizational culture influences internal audit effectiveness and offer practical implications for organizations seeking to enhance audit performance and organizational resilience.
Evaluation of Sampling Techniques in Audit: A Qualitative Approach Santoso, Fadli; Wulandari, Indarsih; Pratiwi, Dinda
Golden Ratio of Auditing Research Vol. 3 No. 1 (2023): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v3i1.373

Abstract

This study explores the evaluation of sampling techniques in audit engagements, aiming to provide insights into the factors influencing auditors' decisions and the effectiveness of different sampling methods. The research adopts a qualitative approach, conducting a comprehensive literature review to identify key themes and discussions surrounding sampling techniques in auditing. Factors such as population characteristics, audit objectives, resource constraints, audit complexity, regulatory requirements, and technological advancements are analyzed to understand their impact on sampling decisions. Through thematic analysis, the study identifies emerging themes, including the effectiveness of sampling techniques, factors influencing sampling decisions, and the role of technological advancements in audit sampling. Findings suggest that while traditional sampling methods like random sampling and systematic sampling remain prevalent, innovative approaches such as statistical sampling and probability-proportional-to-size sampling offer enhanced precision and reliability, particularly in complex audit environments. The integration of technology, particularly data analytics tools and audit software, has revolutionized audit sampling practices, enabling auditors to conduct more comprehensive and efficient sampling procedures. Overall, the study contributes to the existing body of knowledge on sampling techniques in auditing and provides practical implications for audit practitioners, researchers, and policymakers.
Auditors' Understanding of Corporate Social Responsibility (CSR) in Audits Rahman, Fauzi; Putri, Gina
Golden Ratio of Auditing Research Vol. 3 No. 1 (2023): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v3i1.374

Abstract

This study explores auditors' understanding of Corporate Social Responsibility (CSR) in audit engagements, aiming to elucidate the complexities and challenges faced in evaluating CSR-related disclosures. The research investigates auditors' comprehension of CSR concepts, challenges encountered in auditing CSR disclosures, the influence of organizational culture, reliance on regulatory frameworks, and the necessity for continuous professional development. Utilizing a qualitative research approach, data was gathered through interviews and literature reviews. Findings reveal a spectrum of understanding among auditors, influenced by factors such as education, training, and organizational culture. Challenges in auditing CSR disclosures include the subjective nature of CSR reporting, lack of standardized frameworks, and difficulties in assessing reliability. Organizational culture significantly shapes auditors' approaches, with ethical cultures prioritizing CSR considerations. Auditors rely on regulatory frameworks, particularly International Standards on Auditing (ISAs), yet face challenges in their application to CSR assurance. Continuous professional development emerges as crucial for enhancing auditors' competencies in auditing CSR activities. This study contributes to understanding the dynamics of CSR auditing, highlighting the importance of addressing challenges and promoting a culture of accountability and sustainability within audit firms.
Audit Quality and Its Impact on Financial Reporting Transparency Darmawan, Aliya
Golden Ratio of Auditing Research Vol. 3 No. 1 (2023): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v3i1.375

Abstract

This qualitative research study investigates the intricate relationship between audit quality and financial reporting transparency within the corporate governance landscape. Drawing on principles of grounded theory, the research aims to explore the interplay, determinants, and implications of this relationship informed by existing literature. Through systematic document analysis of academic articles, regulatory documents, and scholarly publications, key dimensions and determinants of audit quality and financial reporting transparency are identified and analyzed. The study reveals that audit quality is influenced by factors such as auditor tenure, audit firm size, auditor industry specialization, and audit fees, each playing a nuanced role in shaping the effectiveness and reliability of audits. Similarly, financial reporting transparency is influenced by regulatory frameworks, theoretical perspectives, and technological advancements, highlighting the multifaceted nature of transparency mechanisms and drivers. The findings underscore the critical role of audit quality in enhancing financial reporting transparency, emphasizing the importance of auditor independence, competence, and ethical conduct. Moreover, the study highlights the interconnectedness of audit quality, financial reporting transparency, and corporate governance, with effective governance mechanisms serving as critical determinants of both audit quality and transparency outcomes. The research contributes to the understanding of the complex dynamics shaping audit quality and financial reporting transparency, providing valuable insights for stakeholders in the auditing profession and corporate governance.
The Influence of Auditor Independence on Audit Quality: A Qualitative Research Kurniawan, Erwin
Golden Ratio of Auditing Research Vol. 3 No. 1 (2023): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v3i1.376

Abstract

This qualitative research explores the influence of auditor independence on audit quality from diverse stakeholder perspectives within the auditing profession. The study aims to elucidate the perceptions, experiences, and challenges faced by auditors, corporate executives, and investors regarding auditor independence and its impact on audit quality. Semi-structured interviews and document analysis were employed to collect data, allowing for a comprehensive understanding of stakeholder perspectives. The findings reveal divergent viewpoints on the concept of auditor independence, with auditors emphasizing ethical principles and regulatory oversight, corporate executives highlighting the collaborative nature of the auditor-client relationship, and investors emphasizing the need for transparent financial reporting. Factors influencing auditor independence, such as auditor tenure, fee dependency, provision of non-audit services, and regulatory frameworks, were identified and discussed. Despite the complexities inherent in maintaining independence, stakeholders recognize the importance of regulatory interventions, ethical guidelines, and stakeholder engagement in safeguarding auditor independence and enhancing audit quality. Moving forward, efforts to enhance auditor independence and audit quality should prioritize regulatory reform, ethical leadership, and collaborative solutions within the auditing profession.

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