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Advances in Managerial Auditing Research
Published by Yayasan Pendidikan Bukhari Dwi Muslim
ISSN : -     EISSN : 29857546     DOI : https://doi.org/10.60079/amar
Core Subject : Economy,
Economics, Econometrics & Finance
Founded in 2023, Advances in Managerial Auditing Research publishes original research that promises to advance our understanding of auditing over diverse topics and research methods. This Journal welcomes research of significance across a wide range of primary and applied research methods, including analytical, archival, experimental, survey and case study. The journal encourages articles of current interest to accounting scholars with high practical relevance for organizations or the larger society. We encourage our researchers to look for new solutions to or new ways of thinking about practices and problems, as well as invite well-founded critical perspectives. We provide a forum for communicating impactful research between professionals and academics in auditing research and practice with discusses and proposes solutions and impact the field. contributes to improving the practice and theory of auditing and encompasses internal and external auditing as well as other attestation activities (phenomena). Papers report results of original research that embody improvements in auditing theory or auditing methodology, discussion and analysis of current issues that bear on prospects for developments in auditing practice and in auditing research, and practices and developments in auditing in different countries. In addition to communicating the results of original auditing research, the International Journal of Auditing also 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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 3 (2023): June - September" : 5 Documents clear
The Role of Internal Auditing in Upholding Corporate Governance Standards Pangastuti, Leli Agustina
Advances in Managerial Auditing Research Vol. 1 No. 3 (2023): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i3.214

Abstract

Purpose: This research explores the internal audit's multifaceted role in maintaining corporate governance standards, focusing on internal audit's contribution to organizational transparency, accountability, and integrity. Research Design and Methodology: This research uses a comprehensive literature review approach, systematically identifying and synthesizing scholarly works, theoretical frameworks, and empirical studies related to internal audit and corporate governance. Findings and Discussion: The results emphasize the importance of the internal audit function in improving organizational transparency, accountability, and integrity through independent assessment of internal control systems, risk management, and regulatory compliance. Implications: This research's implication is to provide practical guidance for organizations in improving governance and risk management. It emphasizes the importance of investing in internal audit, establishing a culture of transparency and accountability, and adopting innovative technologies such as artificial intelligence and machine learning in the audit process.
Enhancing Transparency and Trust through Effective Financial Statement Audits Anjani, Putri
Advances in Managerial Auditing Research Vol. 1 No. 3 (2023): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i3.228

Abstract

Purpose: This study explores the critical role of financial statement audits in increasing transparency and trust in organizations. This research examines the audit process and its effectiveness and how audits can reduce information asymmetry, increase stakeholder trust, and ensure financial reporting integrity. Research Design and Methodology: This research utilizes an interdisciplinary literature review combining insights from finance, economics, psychology, and computer science. This approach helps in more thoroughly understanding the audit process and outcomes. The literature review identified key audit challenges, such as the complexity of financial transactions, regulatory changes, and technological advancements. Findings and Discussion: The results show that an effective financial statement audit can significantly reduce information asymmetry between management and external stakeholders, increase investor confidence, and strengthen market credibility. Auditors' main challenges include the complexity of financial transactions and the evolution of regulations. However, by capitalizing on technological innovations and regulatory changes, auditors can improve audit quality. Implications: The findings of this study have implications for audit policy and practice. Improving audit relevance and quality requires interdisciplinary collaboration and continuous innovation in audit methods. This study recommends that future research focus on refining audit techniques to address emerging risks and encourage higher standards of transparency in financial reporting.
Enhancing Decision Making through Professional Judgment and Comprehensive Information Analyses Aulia, Rohmah
Advances in Managerial Auditing Research Vol. 1 No. 3 (2023): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i3.230

Abstract

Purpose: This research explores the integration between professional judgment and comprehensive information analysis in organizational decision-making processes, focusing on the synergistic potential of combining human expertise and computational capabilities to optimize decision outcomes. Research Design and Methodology: Using qualitative research methodology, this study adopts a systematic literature review approach by synthesizing existing literature from academic databases such as PubMed, Scopus, and Google Scholar. It analyzes the dynamics, implications, and challenges of such integration in an organizational context. Findings and Discussion: The results highlight the complementary nature between professional judgment and information analysis, emphasizing the importance of a balanced approach that leverages the strengths of both perspectives. Professional judgment offers adaptability and sensitivity to context, while information analysis through decision support systems (DSS) provides objectivity and systematic data processing. However, both approaches have limitations, such as bias in professional judgment, data quality, and interpretability challenges in information analysis. Implications: The implication of this integration is the importance of building a culture of evidence-based decision-making within organizations, as well as providing decision-makers with the necessary tools and resources. By adopting an integrated decision-making approach, organizations can improve their decision-making effectiveness and face the complexities of their context with more confidence.
Negotiating Audit Fees: Strategies for Achieving Fair and Equitable Pricing in Audit Engagements Ahmad, Hamzah; Muslim, Muslim
Advances in Managerial Auditing Research Vol. 1 No. 3 (2023): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i3.272

Abstract

Purpose: This study explores the complexity of audit fee negotiations and their impact on audit quality and independence. The study also highlights factors influencing the negotiation process, such as client characteristics, industry dynamics, and regulatory requirements. Research Design and Methodology: This study applies a systematic approach to analyze and synthesize qualitative data from scholarly articles and other relevant sources related to audit fee negotiations. Findings and Discussion: The results show that client size, complexity, and industry competition are essential in determining audit fees. Auditors should customize fee structures based on client-specific needs and industry sector dynamics. In addition, transparency, communication, and trust-building are essential in creating constructive negotiations. This research also reveals the potential impact of fee negotiations on audit quality and independence. Findings and Discussion: This study's implications guide auditors, clients, regulators, and other stakeholders in effectively navigating the fee negotiation process. It aims to promote fairness, transparency, and integrity in the audit profession and maintain audit quality and independence. Implications: This study's implications guide auditors, clients, regulators, and other stakeholders in effectively navigating the fee negotiation process. It aims to promote fairness, transparency, and integrity in the audit profession and maintain audit quality and independence.
Best Practices and Innovations in Modern Financial Statement Audits Ikhtiari, Kirana
Advances in Managerial Auditing Research Vol. 1 No. 3 (2023): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i3.277

Abstract

Purpose: This research explores best practices and innovations in modern financial statement auditing, considering the dynamic evolution of audit methodologies and the regulatory landscape. This research focuses on understanding the latest trends, challenges, and emerging best practices in financial statement auditing. Research Design and Methodology: A qualitative approach was used by conducting a comprehensive literature review to synthesize perspectives, theories, and findings from scholarly articles, books, reports, and other relevant sources. The research analyzed the literature to identify emerging trends and innovations in modern audit practice. Findings and Discussion: The findings reveal a significant transformation in audit methodologies driven by technological advancements and regulatory pressures. Advanced technologies such as data analytics, artificial intelligence (AI), and blockchain have revolutionized audit procedures, improving audit effectiveness, efficiency, and transparency. Regulatory compliance and corporate governance are at the top of the mind, with auditors playing a critical role in promoting transparency, accountability, and trust in financial reporting. Implications: This research contributes to the development of modern financial statement audit knowledge and practice, emphasizing the role of auditors in dealing with complex regulatory environments and adopting technological innovations to meet evolving stakeholder expectations.

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