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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 111 Documents
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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.
The Influence of Government Regulations on Auditing Practices: A Qualitative Research Santoso, Ferdi; Wijaya, Anggi; Pramudita, Cindy; Permata, Dita; Suryani, Eka
Golden Ratio of Auditing Research Vol. 1 No. 2 (2021): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v1i2.366

Abstract

This qualitative research investigates the influence of government regulations on auditing practices, aiming to provide insights into how regulatory frameworks shape audit methodologies and impact audit quality. The study employs semi-structured interviews, document analysis, and participant observation to gather data from key stakeholders in the auditing profession. Thematic analysis is used to analyze the qualitative data, revealing the complex interplay between regulatory compliance, audit methodologies, and audit quality. The findings indicate that auditors adapt their procedures and practices to meet regulatory requirements while maintaining audit efficiency and effectiveness. Regulatory compliance serves as a cornerstone of audit practice, influencing the allocation of resources and the adoption of risk-based audit methodologies. Moreover, the study explores the impact of regulatory reforms, such as the Sarbanes-Oxley Act of 2002, on audit quality and financial reporting integrity. While some participants perceive regulatory reforms positively, others express concerns about the regulatory burden and unintended consequences of compliance. Document analysis further underscores the mixed perceptions surrounding the effectiveness of regulatory oversight mechanisms in deterring audit failures and enhancing auditor accountability. Overall, the study contributes to a deeper understanding of the intricate relationship between government regulations and auditing practices, with implications for policymakers, regulators, audit practitioners, and other stakeholders striving to enhance the effectiveness of regulatory regimes and promote transparency and integrity in financial reporting.
Auditing in the Digital Era: Challenges and Opportunities for Auditor Rahman, Fadhil; Putri, Gina; Wulandari, Dina; Pratama, Dedi; Permadi, Eka
Golden Ratio of Auditing Research Vol. 1 No. 2 (2021): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v1i2.367

Abstract

This qualitative study explores the challenges and opportunities faced by auditors in the digital era, focusing on data privacy concerns, cybersecurity threats, skills shortages, and regulatory complexities. Grounded theory methodology was employed to analyze literature encompassing auditing in the digital environment. Data collected from various scholarly sources were systematically reviewed, synthesized, and analyzed using open and axial coding techniques. The findings reveal that auditors encounter significant challenges related to navigating stringent data privacy regulations such as the GDPR and CCPA, addressing evolving cybersecurity threats, mitigating skills shortages in critical areas like data analytics and cybersecurity, and complying with dynamic regulatory frameworks like ISAs, GAAS, and SOX. However, amidst these challenges, auditors also have opportunities to enhance audit quality through advanced technologies like data analytics and AI, expand their scope of assurance services, and improve client collaboration using digital communication tools. The study underscores the importance of proactive measures to address skills shortages, foster collaboration between auditors and stakeholders, and adapt audit methodologies to the digital landscape. Overall, the research provides insights into the complex interplay between auditors, digital technologies, and regulatory environments, offering implications for audit practice, education, and research.
Professional Ethics of Auditors and Its Impact on Audit Quality Surya, Farhan; Pramudita, Adela; Wijaya, Dini; Permadi, Dodo; Putra, Eka
Golden Ratio of Auditing Research Vol. 1 No. 2 (2021): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v1i2.368

Abstract

This study investigates the professional ethics of auditors and its impact on audit quality. A qualitative literature review methodology was employed to synthesize findings from existing studies. The analysis revealed a nuanced relationship between auditors' ethical conduct and audit quality, with some studies indicating a positive association, while others presenting conflicting or inconclusive results. Factors such as organizational culture, ethical training, regulatory mechanisms, and client characteristics were identified as influential determinants of auditors' ethical behavior and audit quality outcomes. Theoretical implications suggest the need for further development to comprehensively understand the determinants and consequences of auditor ethics. Managerial implications highlight the importance of fostering a positive ethical culture, investing in ethical training programs, strengthening regulatory oversight, and prioritizing clients with strong ethical commitments. This study contributes to the ongoing discourse on enhancing the effectiveness of auditing practices and regulatory mechanisms in safeguarding investor interests and maintaining confidence in financial markets.
Analysis of the Role of Internal Audit in Enhancing Company's Internal Control Sari, Dian Kartika
Golden Ratio of Auditing Research Vol. 2 No. 1 (2022): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v2i1.369

Abstract

This study aims to explore the role of internal audit in enhancing a company's internal control system by examining internal audit practices, perceptions of internal control effectiveness, and the impact of internal audit recommendations. The research employs a qualitative approach, utilizing interviews and document analysis to gather data from participants representing various organizations. Results reveal significant variations in internal audit practices influenced by organizational size, industry dynamics, and regulatory frameworks. Despite these variations, internal audit functions universally serve as guardians of organizational integrity, providing independent assurance regarding internal control effectiveness. Participants expressed diverse perceptions of internal control effectiveness, citing resource constraints, inadequate training, and communication gaps as common challenges. However, internal audit was unanimously recognized as crucial in enhancing internal controls, offering independent assurance and promoting a culture of compliance and ethical behavior. Internal audit recommendations often led to tangible improvements in internal control systems, although challenges related to resource allocation and change management were reported. Theoretical implications highlight the multifaceted nature of internal audit functions and their critical role in organizational governance, while managerial implications emphasize the need for strategic resource allocation, prioritization, and change management initiatives. This research contributes to the understanding of internal audit practices and their impact on organizational effectiveness.
Analysis of the Role of Internal Audit in Enhancing Company's Internal Control Anwar, Fadhilah Rahma
Golden Ratio of Auditing Research Vol. 2 No. 1 (2022): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v2i1.370

Abstract

The qualitative investigation into auditing strategies within multinational companies aims to explore and understand the effectiveness of various approaches in addressing fraud risks. Employing purposive sampling, key stakeholders including senior executives, auditors, and regulatory authorities were interviewed. Additionally, document analysis was conducted on relevant organizational documents. Thematic analysis was employed to derive patterns and insights from the data. Findings reveal that internal auditing plays a foundational role in assessing internal controls and identifying vulnerabilities, while external audits enhance transparency despite concerns about auditor independence. Forensic auditing emerges as crucial in uncovering fraudulent activities, and the integration of data analytics shows promise in enhancing fraud detection capabilities. Contextual factors such as geographic dispersion and cultural diversity present challenges, while stakeholder perceptions underscore the strategic importance of effective fraud risk management. Recommendations include prioritizing proactive measures, fostering collaboration, and strengthening corporate governance mechanisms to mitigate fraud risks effectively. This research contributes insights into enhancing fraud risk management practices within multinational corporations.
Analysis of the Role of Internal Audit in Enhancing Company's Internal Control Syahputra, Rafli Muhammad
Golden Ratio of Auditing Research Vol. 2 No. 1 (2022): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v2i1.371

Abstract

This research aims to investigate the role of blockchain technology in auditing processes, focusing on its implications, challenges, and opportunities. The study employs a qualitative approach, synthesizing existing literature, theoretical frameworks, empirical findings, and practical applications to gain comprehensive insights. Institutional theory and the Technology-Organization-Environment (TOE) framework provide theoretical foundations for understanding blockchain adoption dynamics. Empirical research highlights the effectiveness of blockchain-enabled auditing tools in enhancing transparency, reliability, and efficiency, albeit with challenges related to regulatory compliance, data privacy, and technological interoperability. Practical applications showcase blockchain's potential to revolutionize audit methodologies, automate procedures, and improve data integrity. Key findings indicate that blockchain adoption in auditing is influenced by institutional pressures, technological characteristics, organizational factors, and environmental dynamics. While blockchain offers opportunities for enhanced audit quality and assurance services, strategic implementation and collaboration are essential to address barriers and optimize benefits. This research contributes to the scholarly discourse on blockchain technology in auditing, informing future research directions and industry practices.
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.

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