cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muslim
Contact Email
advancesresearch@gmail.com
Phone
+6282194548786
Journal Mail Official
advancesresearch@gmail.com
Editorial Address
Jln. Perintis Kemerdekaan, Puri Asri VII/A7 Makassar, Sulawesi Selatan, Indonesia (90245)
Location
Kota makassar,
Sulawesi selatan
INDONESIA
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. 2 (2024): February - May" : 5 Documents clear
Fostering Critical Thinking and Analytical Skills in Audit Education Muslim, Muslim
Advances in Managerial Auditing Research Vol. 2 No. 2 (2024): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v2i2.244

Abstract

The purpose of this study is to explore innovative pedagogical approaches and technological interventions in audit education to foster critical thinking and analytical skills among students. A systematic literature review was conducted to identify key strategies and tools used in audit education, including problem-based learning, case studies, experiential learning, simulation software, and data analytics tools. The findings suggest that these pedagogical approaches and technological innovations play a crucial role in promoting critical thinking skills among audit students by providing them with opportunities for active learning, practical application, and hands-on experience. The implications of this research are significant for both academia and practice. For academia, the findings contribute to the existing body of knowledge by providing empirical support for the effectiveness of various teaching strategies and technologies in audit education. For practice, the insights gained from this study can inform evidence-based practices in audit education and guide educators in selecting the most appropriate methods for fostering critical thinking skills among students. Furthermore, the multidisciplinary perspective adopted in this study facilitates a holistic understanding of the intersection between critical thinking, technology, and audit education, paving the way for further interdisciplinary collaborations and research endeavors.
Insights into Emerging Trends Shaping the Future of Audit and Assurance Dasinapa, Margaretha Beatrik; Ermawati, Yana
Advances in Managerial Auditing Research Vol. 2 No. 2 (2024): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v2i2.292

Abstract

The rapid evolution of audit and assurance practices is profoundly influenced by technological advancements, regulatory dynamics, and socio-economic forces. This study aims to investigate the implications of these trends on the audit profession, focusing on the transformative potential of data analytics, artificial intelligence (AI), and blockchain technology. Employing a qualitative literature review methodology, this research synthesizes existing scholarly literature to analyze the current landscape of audit practices comprehensively. Findings reveal that technological innovations, such as data analytics and AI, offer promising opportunities to enhance audit efficiency and effectiveness by enabling auditors to analyze vast amounts of data and detect patterns more efficiently. However, these advancements also present challenges related to data privacy, cybersecurity, and algorithmic interpretation. Regulatory dynamics, including the Sarbanes-Oxley Act (SOX) and the European Union's Audit Reform Directive (ARD), play a crucial role in shaping audit quality and transparency, albeit imposing additional compliance costs on audit firms. Moreover, the expanding scope of assurance services to encompass non-financial reporting and sustainability disclosures underscores the growing importance of auditors' roles in providing assurance on ESG factors. The implications of these trends are far-reaching, necessitating proactive measures from auditors, regulators, and policymakers to address emerging challenges and seize opportunities effectively. Ultimately, advancing knowledge in this field is critical for enhancing audit quality, bolstering stakeholder confidence, and promoting the integrity of corporate reporting practices.
Examining Contemporary Challenges and Solutions in Audit Practice Pasolo, Muhammad Ridhwansyah
Advances in Managerial Auditing Research Vol. 2 No. 2 (2024): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v2i2.315

Abstract

The study explores contemporary challenges and innovative solutions in audit practice, aiming to enhance audit quality and effectiveness in the digital age. The purpose is to examine the multifaceted nature of the audit profession and its dynamic interaction with evolving business landscapes, regulatory frameworks, and technological advancements. Employing a literature review approach, the research design and methodology involve synthesizing insights from scholarly articles and theoretical frameworks to elucidate key themes and trends in audit practice. Findings reveal significant hurdles faced by auditors, including the escalating complexity of financial transactions, regulatory compliance requirements, and the emergence of new technologies. Moreover, innovative solutions such as data analytics, artificial intelligence, continuous auditing, and interdisciplinary collaboration offer promising avenues for addressing these challenges and providing stakeholders with timely assurance and insights into organizational performance. The implications of the study underscore the importance of proactive adaptation, continuous professional development, and collaboration among audit professionals, academia, industry stakeholders, and regulatory bodies in driving innovation, enhancing knowledge sharing, and advancing best practices in the audit profession. The study contributes to the literature by providing insights into emerging audit trends, best practices, and challenges facing the profession, with implications for audit quality, efficiency, and effectiveness in the digital age
Assurance Practices for Ethical and Sustainable Business Practices Sari, Ratna
Advances in Managerial Auditing Research Vol. 2 No. 2 (2024): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v2i2.342

Abstract

The purpose of this study is to examine the role of assurance practices in promoting ethical and sustainable business conduct within contemporary organizations. Through a qualitative research design and methodology, the study systematically analyzes existing literature to identify key insights and trends in assurance practices related to business ethics and sustainability. Findings indicate that assurance mechanisms, such as external audits and third-party certifications, play a crucial role in bolstering stakeholders' confidence in corporate disclosures concerning ethical conduct and sustainability performance. Additionally, the study highlights the evolving nature of assurance practices, particularly in response to emerging challenges and opportunities in the realm of business ethics and sustainability. Implications of the findings suggest that organizations can leverage assurance practices to enhance transparency, accountability, and trustworthiness, thereby fostering a culture of integrity and responsible conduct. Furthermore, the integration of technology and the expansion of assurance services offer opportunities to strengthen the effectiveness and relevance of assurance practices in addressing contemporary sustainability challenges.
The Power of Integrated Audits for Ethical and Effective Risk Management Wahyuni, Wahyuni; Arfang, Muhammad Ayyub; Faisal, Fauzan Ashari; Supirman, Supirman; Sari, Sucipta Anugra
Advances in Managerial Auditing Research Vol. 2 No. 2 (2024): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v2i2.360

Abstract

The purpose of this study is to explore the role of integrated audits in promoting ethical conduct and effective risk management within organizations. The research design and methodology involve a qualitative approach based on a systematic literature review. Relevant literature from academic journals, books, and conference proceedings is analyzed to identify key concepts and trends related to integrated audits and ethical risk management. The findings and discussion highlight the multifaceted benefits of integrated audits, including their ability to provide organizations with a holistic understanding of their risk landscape and to embed ethical considerations into decision-making processes. The implications of this research suggest that integrated audits offer organizations a comprehensive approach to navigate uncertainties while upholding ethical standards, with significant implications for organizational resilience and stakeholder trust.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue Vol. 3 No. 1 (2025): October - January Vol. 2 No. 3 (2024): June - September Vol. 2 No. 2 (2024): February - May Vol. 2 No. 1 (2024): October - January Vol. 1 No. 3 (2023): June - September Vol. 1 No. 2 (2023): February - May Vol. 1 No. 1 (2023): October - January