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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 35 Documents
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Challenges in Sustainability Auditing: Measuring Environmental and Social Impacts in Modern Enterprises Sari, Ratna
Advances in Managerial Auditing Research Vol. 3 No. 1 (2025): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v3i1.416

Abstract

Purpose: This study explores the challenges and opportunities in sustainability auditing, explicitly focusing on measuring environmental and social impacts in modern enterprises. It seeks to address critical gaps in data consistency, standardized metrics, and the integration of advanced technologies and methodologies in sustainability practices. Research Design and Methodology: The study employs a Systematic Literature Review (SLR) approach to analyze existing academic literature and synthesize theoretical and practical insights. This method enables a comprehensive evaluation of current frameworks, methodologies, and technological applications in sustainability auditing, focusing on their strengths and limitations. Findings and Discussion: The research identifies significant barriers in sustainability auditing, including inconsistent data quality, a lack of global standards, and the qualitative complexities of measuring social impacts. Advanced methodologies such as Life Cycle Assessment (LCA) and Social Return on Investment (SROI) are highlighted as promising tools to address these challenges. Technologies like blockchain, artificial intelligence, and IoT are also emphasized for enhancing accuracy, transparency, and efficiency. The findings underscore the importance of integrating sustainability auditing into corporate strategies to foster stakeholder trust, improve accountability, and achieve competitive advantages. Implications: This study contributes to the theoretical understanding of sustainability auditing by bridging methodological gaps and practical challenges. Its managerial implications encourage organizations to adopt innovative tools and align auditing practices with broader sustainability goals. Additionally, policymakers are urged to support these efforts through targeted incentives and the promotion of global standards. These findings provide actionable insights for practitioners, academics, and policymakers to advance sustainability practices.
The Failure of Governance and Internal Controls in Preventing Fraud in the Company Muslim, Muslim
Advances in Managerial Auditing Research Vol. 3 No. 1 (2025): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v3i1.418

Abstract

Purpose: This study investigates the organizational and individual factors that contribute to the failure of corporate governance and internal controls in preventing fraud. It highlights the role of senior management, board oversight, and conflicts of interest in enabling fraudulent activities within organizations. Research Design and Methodology: The research utilizes a systematic literature review (SLR) approach to analyze existing studies on corporate governance, internal controls, and fraud prevention. The study synthesizes findings from various disciplines, including governance theories, forensic accounting, and organizational behavior, to identify patterns and trends contributing to governance failures. Findings and Discussion: The findings reveal that governance failures often arise from weak board oversight, a lack of commitment from senior management, and conflicts of interest within audit committees. Additionally, an overemphasis on regulatory compliance at the expense of ethical standards and short-term financial pressures exacerbates the risk of fraud. The study discusses how these structural and behavioral weaknesses create opportunities for fraud and how technologies like AI and blockchain, combined with ethical corporate culture, can strengthen internal controls and fraud detection systems. Implications: The research emphasizes the need for companies to foster ethical values alongside technological advancements in internal controls. It provides practical recommendations for improving governance systems through substantial leadership commitment, independent board oversight, and integration of advanced technology to detect and prevent fraud.
Evaluating Security Risks and the Impact of Analytic Technology on the Audit Process Sutisna, Entis
Advances in Managerial Auditing Research Vol. 3 No. 1 (2025): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v3i1.419

Abstract

Purpose: This study aims to evaluate the impact of analytic technology on the audit process in the digital age, with a particular focus on emerging security risks. The research investigates how technologies such as Big Data Analytics (BDA), Audit Data Analytics (ADA), and Artificial Intelligence (AI) enhance audit efficiency while addressing associated security vulnerabilities. Research Design and Methodology: The study employs a systematic literature review (SLR) methodology to synthesize existing empirical and theoretical insights related to digital audit technologies and security risks. By reviewing academic articles, case studies, and industry reports, the research provides a comprehensive understanding of the current landscape of digital audits. Findings and Discussion: The findings reveal that analytic technologies significantly enhance the accuracy and efficiency of audits by enabling real-time data analysis and predictive insights. However, adopting these technologies introduces new security risks, such as cyberattacks, data breaches, and algorithmic biases. The research also highlights the need for robust data governance, auditor training, and regulatory adaptation to ensure these technologies contribute to secure and transparent audit processes. Implications: The study provides valuable implications for both practice and policy. It emphasizes the need for organizations to integrate advanced technologies while safeguarding audit integrity and security. The study calls for enhanced data governance, continuous auditor training, and the revision of audit standards to accommodate the evolving digital landscape, ensuring that technology adoption does not compromise audit quality.
Analysis of the Impact of Audit Fee Reduction on Audit Quality and Stakeholder Trust Rakhmadani, Nur Putra; Suzana, Suzi
Advances in Managerial Auditing Research Vol. 3 No. 1 (2025): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v3i1.452

Abstract

Purpose: This study analyzes the impact of audit fee reductions on audit quality and stakeholder trust, exploring the broader implications of constrained resources and their effects on corporate governance, financial reporting reliability, and stakeholder perceptions. Research Design and Methodology: Employing a qualitative approach through a systematic literature review (SLR), this study synthesizes findings from recent academic research across diverse contexts. Theoretical frameworks, particularly agency theory, are integrated to comprehensively understand the relationship between audit fees, audit quality, and stakeholder trust. Findings and Discussion: The findings reveal that reduced audit fees significantly impact the allocation of resources such as time, professional expertise, and technology, leading to diminished audit quality. This compromises the auditors' ability to detect material misstatements and affects their independence and professional skepticism. Lower audit quality, in turn, erodes stakeholder trust in financial statements, creating long-term reputational risks and market instability. Contextual factors, including regulatory frameworks and cultural dimensions, are identified as moderators that influence these dynamics. The study highlights the need for adequate audit fees to maintain transparency, accountability, and trust in financial reporting. Implications: This research contributes to the academic discourse by extending agency theory to include the financial and ethical challenges auditors face under cost constraints. Practically, it provides actionable insights for regulators, audit firms, and stakeholders, emphasizing the importance of balancing cost efficiency with audit quality. Recommendations include setting minimum audit fee standards, adopting advanced technologies, and enhancing auditor training to sustain trust and accountability in financial reporting systems.
Legal Risks Faced by Auditors: Liability for Errors in Audit Opinions Widiarti, Pipit Angelia
Advances in Managerial Auditing Research Vol. 3 No. 1 (2025): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v3i1.456

Abstract

Purpose: This study explores the legal risks auditors face, focusing on the interplay between stakeholder expectations, evolving regulatory frameworks, and behavioral implications. It examines how these factors influence auditor liability, independence, and professional decision-making, offering insights into mitigating legal risks and improving audit quality. Research Design and Methodology: Using a qualitative approach, this study employs a systematic literature review (SLR) to analyze prior research on auditor liability, stakeholder expectations, and regulatory dynamics. The study synthesizes findings from academic journals, regulatory reports, and professional standards to develop a multidimensional framework for understanding auditor legal risks. Findings and Discussion: The findings reveal that misaligned stakeholder expectations significantly increase litigation risks for auditors, as many stakeholders view audit opinions as guarantees rather than reasonable assurance. Regulatory frameworks, such as the Sarbanes-Oxley Act and International Standards on Auditing, amplify auditors’ legal exposure due to varying compliance demands across jurisdictions. Additionally, behavioral implications, including increased auditor conservatism, are key consequences of litigation fears, which may compromise audit quality. This study also highlights the role of audit committees and professional training in mitigating these risks. Implications: The research provides practical and managerial insights, emphasizing the need for enhanced training programs to address stakeholder expectations and litigation risks. It advocates for stronger independent oversight through audit committees and refining audit standards to clarify the scope of audit opinions. These findings offer valuable contributions to academia and practice, supporting efforts to reduce legal risks while maintaining audit integrity.

Page 4 of 4 | Total Record : 35

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