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Aditya Halim Perdana Kusuma Putra
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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. 4 No. 1 (2024): July - January" : 10 Documents clear
A Critical Analysis of Risk Auditing: An Auditor's Approach Noch, Muhammad Yamin
Golden Ratio of Auditing Research Vol. 4 No. 1 (2024): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v4i1.383

Abstract

This research aims to critically analyze risk auditing, focusing on the auditor's approach, to uncover complexities and challenges inherent in contemporary auditing practices. The study synthesizes findings from a literature review, discussing implications for auditors, organizations, and future research. The multifaceted role of auditors in risk auditing involves identifying, assessing, and managing risks across financial and operational domains, ensuring organizational objectives and assets' safeguarding. Auditors must possess diverse skills, expertise, and judgment to navigate subjective risk assessment, particularly in evaluating emerging risks and complex financial instruments. Moreover, auditors must adopt a proactive approach to risk management, anticipating potential risks and providing timely recommendations. However, challenges such as the lack of standardized risk assessment practices, the rapid pace of business environment changes, and integrating emerging technologies into risk auditing persist. These challenges underscore the need for ongoing innovation and improvement in risk auditing practices. Empirical findings suggest a positive association between risk disclosures' quality and firm performance, emphasizing governance mechanisms' importance in risk management. By addressing challenges and collaborating with stakeholders, auditors can enhance risk management practices' effectiveness, safeguarding organizational objectives and assets in dynamic business environments.
Developing Auditor Competencies through Continuous Training and Education Rumasukun, Mohammad Ridwan
Golden Ratio of Auditing Research Vol. 4 No. 1 (2024): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v4i1.384

Abstract

This study examines the development of auditor competencies through continuous training and education, focusing on the integration of digital literacy and emotional intelligence into training programs. It employs a synthesis of literature from diverse perspectives to explore theoretical and managerial implications. Theoretical implications highlight the need to expand traditional notions of auditor competence to include soft skills and behavioral competencies, emphasizing the importance of emotional intelligence in auditor-client relationships and digital literacy in navigating digital audit environments. Organizational factors influencing competency development are also identified, with a focus on the role of leadership styles, organizational culture, and learning climate. Managerial implications suggest the recalibration of training programs to prioritize holistic competency development, including digital literacy and emotional intelligence. Organizational leaders are urged to champion digital transformation initiatives and foster a culture of continuous learning and innovation. Mentorship programs and communities of practice are proposed as means to facilitate knowledge sharing and professional development. Overall, this study provides insights for both theoretical understanding and managerial practice in enhancing auditor competencies to meet the challenges of the contemporary business environment.
The Impact of the COVID-19 Pandemic on Auditing Practices: A Qualitative Analysis Kusuma, Bunga Wijaya
Golden Ratio of Auditing Research Vol. 4 No. 1 (2024): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v4i1.385

Abstract

This study delves into the impact of the COVID-19 pandemic on auditing practices, aiming to elucidate the challenges, adaptations, and emerging trends within the auditing profession. Through a comprehensive qualitative analysis of existing literature, the research explores the transformative effects of the pandemic on audit methodologies, regulatory dynamics, and technological innovations. The study employs a thematic analysis approach to identify key themes and patterns, drawing insights from diverse perspectives and theoretical frameworks such as contingency theory and institutional theory. The research investigates the paradigm shift in auditing methodologies necessitated by the pandemic, focusing on the challenges of conducting audits in remote work environments, navigating data security concerns, and verifying digital documentation. It examines how auditors adapt their practices to remote work conditions, implement flexible audit approaches, and leverage technology-driven solutions to maintain audit quality and integrity. Additionally, the study explores the evolving regulatory landscape in response to the pandemic and the role of audit committees in overseeing audit quality and risk management. The findings underscore the imperative of adaptability, innovation, and resilience within the auditing profession amidst ongoing disruptions and uncertainties. Overall, this research contributes to a nuanced understanding of the multifaceted implications of the pandemic on auditing practices and provides insights for developing adaptive strategies and best practices in the post-pandemic audit landscape.
A Qualitative Study on the Use of Data Analytics in Auditing Sari, Wulan Kartika
Golden Ratio of Auditing Research Vol. 4 No. 1 (2024): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v4i1.387

Abstract

This qualitative study investigates the utilization of data analytics in auditing, aiming to provide insights into its applications, benefits, challenges, and implications. Through a systematic literature review, the research explores the multifaceted aspects of data analytics integration in auditing practices. The research design encompasses a systematic review methodology, involving the identification, selection, and synthesis of relevant studies from academic databases and scholarly sources. Thematic analysis is employed to analyze the selected literature and identify key themes, patterns, and relationships. The findings reveal a wide range of applications of data analytics in auditing, including anomaly detection, predictive modeling, and text mining. Additionally, the study identifies several benefits associated with the use of data analytics, such as improved audit quality, enhanced risk detection capabilities, and greater efficiency in audit processes. However, the integration of data analytics also presents challenges, including data quality issues, technological limitations, skill gaps among auditors, and ethical considerations. Addressing these challenges requires investments in technology infrastructure, training programs, and organizational culture conducive to data-driven decision-making. The research contributes to the existing body of knowledge by offering valuable insights and recommendations for audit practitioners, policymakers, and educators
Audit and Sustainability: Integrating Environmental Aspects in Auditing Pramukti, Andika
Golden Ratio of Auditing Research Vol. 4 No. 1 (2024): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v4i1.388

Abstract

This study explores the integration of environmental aspects into auditing practices, aiming to enhance organizational sustainability and corporate governance. Through a systematic review of literature, the historical evolution of environmental auditing is traced from its roots in the late 20th-century sustainability movement to its prominence in the early 2000s within the accounting profession. Theoretical frameworks such as institutional theory and legitimacy theory are employed to understand the drivers behind organizations' adoption of environmental auditing practices. Challenges hindering the effective integration of environmental aspects into auditing practices, including the lack of standardized methodologies and regulatory complexity, are identified. Despite these challenges, environmental auditing presents opportunities for organizations to improve their environmental performance, mitigate risks, and identify opportunities for improvement and innovation. Future research directions include exploring innovative methodologies for assessing environmental performance, addressing regulatory challenges, investigating auditors' roles in promoting sustainability, and conducting longitudinal studies to assess the long-term impact of environmental auditing on organizational performance. The study underscores the importance of advancing sustainable auditing practices to achieve organizational sustainability goals.
A Critical Analysis of Risk Auditing: An Auditor's Approach Noch, Muhammad Yamin
Golden Ratio of Auditing Research Vol. 4 No. 1 (2024): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v4i1.383

Abstract

This research aims to critically analyze risk auditing, focusing on the auditor's approach, to uncover complexities and challenges inherent in contemporary auditing practices. The study synthesizes findings from a literature review, discussing implications for auditors, organizations, and future research. The multifaceted role of auditors in risk auditing involves identifying, assessing, and managing risks across financial and operational domains, ensuring organizational objectives and assets' safeguarding. Auditors must possess diverse skills, expertise, and judgment to navigate subjective risk assessment, particularly in evaluating emerging risks and complex financial instruments. Moreover, auditors must adopt a proactive approach to risk management, anticipating potential risks and providing timely recommendations. However, challenges such as the lack of standardized risk assessment practices, the rapid pace of business environment changes, and integrating emerging technologies into risk auditing persist. These challenges underscore the need for ongoing innovation and improvement in risk auditing practices. Empirical findings suggest a positive association between risk disclosures' quality and firm performance, emphasizing governance mechanisms' importance in risk management. By addressing challenges and collaborating with stakeholders, auditors can enhance risk management practices' effectiveness, safeguarding organizational objectives and assets in dynamic business environments.
Developing Auditor Competencies through Continuous Training and Education Rumasukun, Mohammad Ridwan
Golden Ratio of Auditing Research Vol. 4 No. 1 (2024): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v4i1.384

Abstract

This study examines the development of auditor competencies through continuous training and education, focusing on the integration of digital literacy and emotional intelligence into training programs. It employs a synthesis of literature from diverse perspectives to explore theoretical and managerial implications. Theoretical implications highlight the need to expand traditional notions of auditor competence to include soft skills and behavioral competencies, emphasizing the importance of emotional intelligence in auditor-client relationships and digital literacy in navigating digital audit environments. Organizational factors influencing competency development are also identified, with a focus on the role of leadership styles, organizational culture, and learning climate. Managerial implications suggest the recalibration of training programs to prioritize holistic competency development, including digital literacy and emotional intelligence. Organizational leaders are urged to champion digital transformation initiatives and foster a culture of continuous learning and innovation. Mentorship programs and communities of practice are proposed as means to facilitate knowledge sharing and professional development. Overall, this study provides insights for both theoretical understanding and managerial practice in enhancing auditor competencies to meet the challenges of the contemporary business environment.
The Impact of the COVID-19 Pandemic on Auditing Practices: A Qualitative Analysis Kusuma, Bunga Wijaya
Golden Ratio of Auditing Research Vol. 4 No. 1 (2024): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v4i1.385

Abstract

This study delves into the impact of the COVID-19 pandemic on auditing practices, aiming to elucidate the challenges, adaptations, and emerging trends within the auditing profession. Through a comprehensive qualitative analysis of existing literature, the research explores the transformative effects of the pandemic on audit methodologies, regulatory dynamics, and technological innovations. The study employs a thematic analysis approach to identify key themes and patterns, drawing insights from diverse perspectives and theoretical frameworks such as contingency theory and institutional theory. The research investigates the paradigm shift in auditing methodologies necessitated by the pandemic, focusing on the challenges of conducting audits in remote work environments, navigating data security concerns, and verifying digital documentation. It examines how auditors adapt their practices to remote work conditions, implement flexible audit approaches, and leverage technology-driven solutions to maintain audit quality and integrity. Additionally, the study explores the evolving regulatory landscape in response to the pandemic and the role of audit committees in overseeing audit quality and risk management. The findings underscore the imperative of adaptability, innovation, and resilience within the auditing profession amidst ongoing disruptions and uncertainties. Overall, this research contributes to a nuanced understanding of the multifaceted implications of the pandemic on auditing practices and provides insights for developing adaptive strategies and best practices in the post-pandemic audit landscape.
A Qualitative Study on the Use of Data Analytics in Auditing Sari, Wulan Kartika
Golden Ratio of Auditing Research Vol. 4 No. 1 (2024): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v4i1.387

Abstract

This qualitative study investigates the utilization of data analytics in auditing, aiming to provide insights into its applications, benefits, challenges, and implications. Through a systematic literature review, the research explores the multifaceted aspects of data analytics integration in auditing practices. The research design encompasses a systematic review methodology, involving the identification, selection, and synthesis of relevant studies from academic databases and scholarly sources. Thematic analysis is employed to analyze the selected literature and identify key themes, patterns, and relationships. The findings reveal a wide range of applications of data analytics in auditing, including anomaly detection, predictive modeling, and text mining. Additionally, the study identifies several benefits associated with the use of data analytics, such as improved audit quality, enhanced risk detection capabilities, and greater efficiency in audit processes. However, the integration of data analytics also presents challenges, including data quality issues, technological limitations, skill gaps among auditors, and ethical considerations. Addressing these challenges requires investments in technology infrastructure, training programs, and organizational culture conducive to data-driven decision-making. The research contributes to the existing body of knowledge by offering valuable insights and recommendations for audit practitioners, policymakers, and educators
Audit and Sustainability: Integrating Environmental Aspects in Auditing Pramukti, Andika
Golden Ratio of Auditing Research Vol. 4 No. 1 (2024): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v4i1.388

Abstract

This study explores the integration of environmental aspects into auditing practices, aiming to enhance organizational sustainability and corporate governance. Through a systematic review of literature, the historical evolution of environmental auditing is traced from its roots in the late 20th-century sustainability movement to its prominence in the early 2000s within the accounting profession. Theoretical frameworks such as institutional theory and legitimacy theory are employed to understand the drivers behind organizations' adoption of environmental auditing practices. Challenges hindering the effective integration of environmental aspects into auditing practices, including the lack of standardized methodologies and regulatory complexity, are identified. Despite these challenges, environmental auditing presents opportunities for organizations to improve their environmental performance, mitigate risks, and identify opportunities for improvement and innovation. Future research directions include exploring innovative methodologies for assessing environmental performance, addressing regulatory challenges, investigating auditors' roles in promoting sustainability, and conducting longitudinal studies to assess the long-term impact of environmental auditing on organizational performance. The study underscores the importance of advancing sustainable auditing practices to achieve organizational sustainability goals.

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