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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. 2 No. 1 (2024): October - January" : 5 Documents clear
Enhancing Corporate Governance Through Rigorous and Insightful Auditing Processes Amalia, Gita
Advances in Managerial Auditing Research Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v2i1.233

Abstract

Purpose: This research investigates the relationship between the audit process and improved corporate governance practices in organizations. The focus is on assessing the effectiveness of the audit process in ensuring transparency, accountability, and integrity of company operations. Research Design and Methodology: This study utilized a quantitative descriptive approach. Data was collected through an extensive literature review covering academic journals, books, reports, and relevant publications from trusted organizations. The literature review process systematically identified, reviewed, and synthesized relevant sources. Findings and Discussion: The findings suggest that auditor independence, competence, and rigor are fundamental pillars supporting audit practices' credibility and reliability. Regulatory oversight mechanisms, including audit committees and regulatory bodies, are essential in maintaining audit standards and promoting governance integrity. Audit quality, ethics, and regulatory compliance remain vital concerns that require collaborative efforts among policymakers, regulators, auditors, and corporate practitioners. These findings highlight the importance of continuous professional development for auditors to deal with the evolving business landscape and complexity of financial transactions. Implications: The practical implications of this research include recommendations to strengthen audit processes and governance mechanisms through enhanced continuous professional training for auditors, the application of advanced technologies such as data analytics and artificial intelligence, and collaboration between stakeholders to promote transparency and accountability in audit practices. The research also underscores the need for regulatory reforms responsive to evolving market dynamics to improve supervisory effectiveness and regulatory compliance
A Historical Exploration of Auditing Practices and Principles Muslim, Muslim
Advances in Managerial Auditing Research Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v2i1.267

Abstract

The purpose of this research is to explore the historical evolution of auditing practices and principles, examining the influences of economic, technological, and regulatory factors. A comprehensive review of literature spanning ancient civilizations to modern-day developments provides insights into the dynamic nature of auditing over time. The research design and methodology involve a systematic analysis of scholarly articles, historical texts, and regulatory documents to trace the evolution of auditing from its rudimentary origins to its contemporary multidimensional framework. Findings reveal significant milestones, including the establishment of professional accounting bodies, regulatory reforms such as the Sarbanes-Oxley Act, and technological innovations like data analytics and blockchain technology, which have shaped auditing standards and practices. The discussion delves into the implications of these findings, emphasizing the need for continued research and interdisciplinary collaboration to address emerging challenges and stakeholder expectations. The implications of this research extend to academia, practice, and policy, highlighting the importance of understanding auditing's historical context in informing decision-making, policy development, and professional development initiatives.
Exploring the Impact of Committee Structure and Composition on Corporate Governance Practices Asri, Marselinus
Advances in Managerial Auditing Research Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v2i1.273

Abstract

The purpose of this research is to investigate the impact of committee structure and composition on corporate governance practices. Employing a qualitative approach, a comprehensive literature review was conducted to synthesize theoretical perspectives, empirical findings, and practical insights on the subject matter. The findings reveal significant implications for corporate governance practices, particularly concerning audit committees and nominating/governance committees. Audit committees with independent directors and financial expertise are found to be more effective in overseeing financial reporting and internal controls, as mandated by regulatory requirements such as the Sarbanes-Oxley Act. Similarly, nominating and governance committees that prioritize diversity, including gender, ethnicity, age, and cognitive dimensions, contribute significantly to decision-making quality and stakeholder representation. The implications of these findings extend to theory development, policy formulation, and managerial decision-making in corporate governance contexts. Organizations can enhance their governance practices by ensuring the presence of independent and diverse committee members, complying with regulatory requirements, and fostering inclusive decision-making environments. Embracing diversity within governance structures is essential for promoting innovation, resilience, and long-term sustainability. The research underscores the importance of addressing challenges related to recruitment, retention, diversity promotion, and regulatory compliance to achieve optimal committee effectiveness. Future research directions include exploring innovative approaches to enhancing committee effectiveness, leveraging technology-enabled recruitment platforms, implementing diversity training programs, and conducting longitudinal studies to assess the long-term effects of committee configurations on organizational performance and sustainability
Leveraging Governmental Auditing for Strategic Decision-Making and Policy Evaluation Noch, Muh Yamin; Sonjaya, Yaya
Advances in Managerial Auditing Research Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v2i1.286

Abstract

The purpose of this study is to examine the transformative role of governmental auditing in informing strategic decision-making and policy evaluation within the public sector. Through a systematic literature review, the study investigates the evolution of governmental auditing practices, encompassing financial oversight, compliance assessment, and risk management. Methodologically, this research adopts a qualitative approach, analyzing existing literature to identify trends, challenges, and opportunities in governmental auditing. The findings indicate a paradigm shift towards a holistic auditing framework that integrates financial, environmental, and social dimensions. The discussion highlights the importance of credibility, relevance, and uptake of audit findings in decision-making processes, emphasizing transparency, independence, rigor, and effective communication as critical factors. The implications of the study underscore the need for governmental auditors to embrace strategic and risk-oriented approaches, aligning audit objectives with organizational goals and priorities. This study contributes to the literature by providing insights into the multifaceted nature of governmental auditing and its implications for governance practices
Strategies for Integrated Audits to Ensure Control, Risk Management, and Ethical Practices Wahyuni, Wahyuni; Astuti, Widia; Fitriyani, Fitriyani; Christianty, Maylani; Septanti, Rizky Wahyu
Advances in Managerial Auditing Research Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v2i1.348

Abstract

The purpose of this study is to examine the role of integrated audits in organizational governance and ethical practices. Through a systematic literature review, the research design entails identifying relevant academic journals, industry reports, and scholarly publications related to integrated audits, organizational governance, and audit effectiveness. The selected literature will be critically evaluated to identify key themes, trends, and theoretical frameworks, with thematic analysis used to uncover recurring patterns. The findings reveal that integrated audits play a pivotal role in fortifying organizational resilience, promoting sustainable business practices, and enhancing stakeholder trust. From a strategic management perspective, integrated audits provide valuable insights for decision-making and resource allocation, while ethically, they foster a culture of accountability and transparency. The integration of emerging technologies such as artificial intelligence and blockchain further enhances audit effectiveness. The implications of this research underscore the need for organizations to embrace integrated audits as a strategic imperative for enhancing governance, risk management, and ethical practices. This study contributes to the advancement of knowledge in the field of integrated audits and informs organizational practices in navigating the complexities of the modern business landscape.

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