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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. 3 (2024): June - September" : 5 Documents clear
The Influence of Fraud Hexagon on Financial Statement Fraud Rahmawati, Rahmawati; Lannai, Darwis; Shaleh, Musliha
Advances in Managerial Auditing Research Vol. 2 No. 3 (2024): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v2i3.146

Abstract

Purpose: This study examines the influence of the fraud hexagon elements—pressure, opportunity, rationalization, capability, ego, and collusion—on detecting fraudulent financial statements in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Research Design and Methodology: The research, meticulously designed, focuses on a sample of 52 manufacturing companies listed on the IDX from 2019 to 2021, selected using purposive sampling based on specific criteria. The fraud hexagon elements are measured through variables such as financial targets, changes in directors, political connections, the nature of the industry, auditor changes, and multiple CEO positions. The data analysis is conducted using multiple linear regression to assess the impact of these variables on financial statement fraud. Findings and Discussion: The findings, of significant importance, indicate that financial targets, changes in directors, and CEO duality have a positive and significant effect on fraudulent financial statements, suggesting that these factors increase the likelihood of fraud. The nature of the industry exhibits a negative and significant effect, implying that certain industry characteristics may reduce fraud risk. In contrast, political connections and auditor changes show a negative and insignificant effect, indicating no substantial impact on fraud detection. Implications: The study highlights the importance of considering multiple governance and operational factors when assessing fraud risk. It suggests that firms and regulators should enhance oversight mechanisms, particularly in areas where fraud risk is heightened due to management dynamics or financial pressures.
The Effect of Professional Skepticism on Fraud Detection with Auditor Training as a Moderating Variable Husnah, Hermini Nur; Sari, Ratna; Mapparenta, Mapparenta
Advances in Managerial Auditing Research Vol. 2 No. 3 (2024): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v2i3.152

Abstract

Purpose: This study examines professional skepticism's effect on fraud detection, focusing on auditor training as a moderating variable within the Inspectorate of South Sulawesi Province. Research Design and Methodology: The research adopts a quantitative approach, utilizing primary data collected through questionnaires distributed to auditors at the regional inspectorate office, employing a census sampling technique. The sample consists of 40 auditors. Structural Equation Modeling (SEM) was employed using the Smart PLS application to test the hypotheses. Findings and Discussion: The study reveals that professional skepticism positively and significantly impacts fraud detection. Additionally, auditor training is found to moderate this relationship, strengthening the influence of professional skepticism on an auditor’s ability to detect fraud. These findings suggest that targeted auditor training and a higher level of professional skepticism increase the efficacy of fraud detection efforts. Implications: The findings have practical implications for audit practices and management policies, particularly in governmental auditing contexts. Enhancing professional skepticism through training programs can significantly improve auditors' capacity to detect fraud and safeguard public resources. This study underscores the importance of integrating continuous professional development with a skeptical mindset to enhance audit quality and integrity.
Slack Resources, Audit Committee, Board Feminism on the Quality of Corporate Social Responsibility Disclosure of Mining Industry Companies Rumkabu, Faradila Mince; Mutmainnah, Mutmainnah; Pasolo, Muhammad Ridhwansyah
Advances in Managerial Auditing Research Vol. 2 No. 3 (2024): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v2i3.156

Abstract

Purpose: This study aims to examine whether slack resources, audit committee effectiveness, and board feminism influence the quality of corporate social responsibility (CSR) disclosure. Research Design and Methodology: This study employs a quantitative research method. The population consists of mining companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The sample was selected using a purposive sampling technique. The study utilizes panel data as its data source, and data collection was conducted using the documentation method. Findings and Discussion: The analysis results indicate that slack resources and audit committees do not significantly affect the quality of CSR disclosure. However, board feminism does have a significant influence on this quality, suggesting that gender diversity on corporate boards enhances the transparency and comprehensiveness of CSR reporting. Implications: This study provides insights and a deeper understanding of the role of audit committees and gender diversity on the quality of CSR disclosure. It can serve as a valuable reference for future research and offer considerations for companies and policymakers in enhancing CSR practices through improved governance structures and board diversity.
The Effect of Accountability, Competence, and Independence on Audit Quality Assegaff, Syarifah Dahlia
Advances in Managerial Auditing Research Vol. 2 No. 3 (2024): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v2i3.319

Abstract

Purpose: This study aims to analyze and examine the impact of accountability, competence, and independence on audit quality in public accounting firms in Makassar City. Research Design and Methodology: The research utilizes a descriptive and multiple regression analysis to assess the data collected from a sample of 34 respondents. The study investigates the simultaneous and partial effects of accountability, competence, and independence on audit quality. Findings and Discussion: The results indicate that accountability, competence, and independence positively and significantly influence audit quality in public accounting firms in Makassar City. The findings suggest that these factors are crucial for ensuring high audit quality, confirming that auditors' professional behavior, skills, and ability to remain objective contribute significantly to reliable and credible audit outcomes. Implications: The study provides valuable insights for public accounting firms, emphasizing the need to enhance auditor training in accountability, competence, and independence. By investing in continuous education and professional development programs, firms can improve auditors' performance and, consequently, audit quality. This research also lays the groundwork for further studies to explore these factors in different cultural and regulatory contexts, enhancing the generalizability and applicability of the findings.
Examining Audit Fee Determinants and Their Impact on Audit Quality Wahyuni, Wahyuni; Sueny, Lindah Nurul Rila; Wahyu, Aisyah Salma; Fadewa, Nurhalisa Nur
Advances in Managerial Auditing Research Vol. 2 No. 3 (2024): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v2i3.373

Abstract

Purpose: This study aims to identify the determinants of audit fees and their impact on audit quality. It also explores the relationship between audit fees, firm characteristics, market dynamics, and industry regulation. Research Design and Methodology: This research uses a systematic literature review method by collecting and analyzing relevant articles, books, and conference papers from academic databases such as PubMed, Google Scholar, and Web of Science. The keywords used included “audit fees”, “audit quality”, “determinants”, and “regulatory reform”. The selected studies were evaluated based on research design, sample size, data collection methods, and theoretical rigor to ensure their validity and reliability. Findings and Discussion: The results show that firm-specific attributes such as size, complexity, and financial performance are critical determinants of audit fees. Larger and more complex firms tend to face higher audit fees as they require more effort and resources to audit their operations. Industry-specific factors, including regulatory requirements and market dynamics, are essential in determining audit fees. The study also found higher audit fees are generally associated with increased audit effort and professional skepticism. However, fee pressure and client negotiating power may affect auditor independence and reduce audit quality. Implications: This study has significant implications for academic research and professional practice in auditing. A deeper understanding of audit fee determination mechanisms and their impact on audit quality can aid in developing evidence-based policies and practices that enhance financial reporting transparency and investor confidence. In addition, exploring emerging trends, such as the impact of regulatory reforms and technological innovations on audit fee dynamics, emphasizes the importance of ongoing research to keep pace with developments in the audit profession. Multidisciplinary collaborations and comparative studies across jurisdictions offer additional insights that enrich understanding audit cost determinants from multiple perspectives.

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