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 
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
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.
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
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
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.
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.
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.
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.
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.

Page 3 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