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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 111 Documents
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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.
Sustainable Auditing: Practices and Perceptions in the Accounting Industry Nugroho, Hadi; Permata, Inggit
Golden Ratio of Auditing Research Vol. 3 No. 2 (2023): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v3i2.377

Abstract

This study aims to explore sustainable auditing practices and perceptions within the accounting industry, focusing on organizational approaches, stakeholder engagement, and implications for future research and practice. A qualitative literature review was conducted to synthesize key findings from existing research. The research revealed a spectrum of sustainable auditing practices adopted by organizations, with large multinational corporations leading in adoption as part of their corporate social responsibility initiatives. However, small and medium-sized enterprises (SMEs) face challenges due to resource constraints and competing priorities. Tailored interventions such as capacity-building initiatives, collaborative partnerships, and simplified reporting frameworks are essential to facilitate sustainable auditing adoption among SMEs. Stakeholders' perceptions vary, with some viewing sustainable auditing positively for enhancing organizational performance and reputation, while others express skepticism about its effectiveness and relevance. Cultural factors influence stakeholders' attitudes, emphasizing the need for context-specific approaches to sustainable auditing. The study underscores the importance of stakeholder engagement, transparency, and capacity-building initiatives for organizations aiming to adopt sustainable auditing practices. Methodological challenges related to measuring and reporting sustainability performance must be addressed to enhance credibility and comparability. Future research should focus on understanding the mechanisms and outcomes of sustainable auditing and developing context-specific strategies to enhance its effectiveness.
Comparison of International and Local Auditing Standards: Practical Implications Pratama, Miko
Golden Ratio of Auditing Research Vol. 3 No. 2 (2023): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v3i2.379

Abstract

This qualitative literature review explores the practical implications of auditing standard convergence, focusing on audit quality and financial reporting practices. The research aims to analyze the impact of international auditing standards, particularly the International Standards on Auditing (ISAs), on audit quality across different jurisdictions. The methodology involves a systematic search and analysis of relevant academic articles, books, reports, and scholarly sources. Data collection includes comprehensive searches of academic databases and hand-searching for relevant journals. Data analysis employs thematic analysis and quality appraisal criteria for evaluating qualitative research. The findings suggest that the adoption of ISAs is associated with improvements in audit quality due to their principles-based approach and emphasis on professional judgment and skepticism. However, the extent of improvement varies depending on the regulatory environment and institutional context. Challenges in achieving convergence arise from differences in legal systems, cultural norms, and regulatory environments across countries. Despite efforts towards convergence, discrepancies exist in research findings regarding the impact on financial reporting quality. Factors moderating this relationship include regulatory oversight, contextual differences, and institutional infrastructure. The study underscores the need for nuanced approaches to standard-setting and implementation to address these challenges effectively.
The Influence of Competence and Experience of Auditors on Audit Outcomes Mustika, Lani
Golden Ratio of Auditing Research Vol. 3 No. 2 (2023): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v3i2.380

Abstract

This qualitative study investigates the influence of auditor competence and experience on audit outcomes in the realm of financial governance. The research aims to explore the lived experiences and perceptions of auditors, clients, and other stakeholders regarding these critical attributes. Adopting a phenomenological approach, data was collected through semi-structured interviews and focus group discussions with purposively sampled participants. Thematic analysis revealed key insights into auditor competence and experience. Competent auditors were found to possess advanced technical skills, critical thinking abilities, and professional judgment, enabling them to navigate complex audit engagements effectively. Meanwhile, experienced auditors were noted for their deep understanding of industry nuances, client operations, and regulatory requirements, contributing to audit effectiveness and reliability. The interplay between competence and experience emerged, highlighting their symbiotic relationship in enhancing audit quality. The findings underscore the importance of continuous learning and development initiatives to maintain auditor competence and the need for diverse audit experiences to accumulate valuable experiential knowledge. This study sheds light on the multidimensional nature of auditor competence and experience and their profound impact on audit outcomes, providing valuable insights for auditing practices and regulatory frameworks.
A Critical Analysis of Risk Auditing: An Auditor's Approach Susilo, Joko
Golden Ratio of Auditing Research Vol. 3 No. 2 (2023): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v3i2.381

Abstract

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.
Cross-Cultural Auditing: Challenges in Global Practice Wulandari, Irma
Golden Ratio of Auditing Research Vol. 3 No. 2 (2023): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v3i2.382

Abstract

This study explores the challenges faced by auditors in cross-cultural contexts, focusing on cultural biases, communication barriers, regulatory complexities, and trust dynamics. The research aims to investigate the impact of these challenges on audit practice and proposes strategies to mitigate them. A comprehensive literature review is conducted to identify key findings and insights. Methodologically, the study adopts a qualitative approach, drawing on existing literature and case studies to examine real-world examples of cross-cultural auditing challenges. The results highlight the pervasive influence of cultural biases and stereotypes on auditor judgment, the significance of clear and transparent communication in overcoming communication barriers, the complexity of navigating diverse regulatory environments, and the crucial role of trust in facilitating effective audit engagements. Furthermore, the study identifies strategies such as cultural awareness training, language proficiency development, regulatory compliance measures, and relationship-building activities to address these challenges. The findings underscore the importance of cultural intelligence development among audit professionals and emphasize the need for ongoing research and innovation in cross-cultural audit practices.
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.

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