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 35 Documents
 1   2   3   4 
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 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.
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
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.
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.
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.

Page 2 of 4 | Total Record : 35

 1   2   3   4 

Filter by Year

2023 2025


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