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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 42 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.
The Impact of Internal Audits on the Effectiveness of Hospital Internal Control Systems Andri Yulianto; Rita Mardiana
Advances in Managerial Auditing Research Vol. 4 No. 2 (2026): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v4i2.789

Abstract

Purpose: This study aims to analyze the impact of internal audits on the effectiveness of the internal control system in the Nursing Department at the PT KBN Graha Medika General Hospital. Research Method: This study employed a quantitative, associative design. The sample consisted of 111 respondents selected through simple random sampling. Data were collected via an online questionnaire and analyzed using simple linear regression. Results and Discussion: Internal audits have a positive and significant impact on the effectiveness of internal control systems. This suggests that improvements in the quality of internal audit performance are accompanied by greater effectiveness of internal controls. However, their contribution remains limited, indicating that other factors are also at play. Implications: This study makes an empirical contribution by examining the role of internal audits in the operational context of nursing care. This topic has received limited attention in the literature. The findings confirm that internal audits serve as an evaluative mechanism for strengthening internal controls; however, their effectiveness depends on their implementation and support from other organizational factors. Originality: to examine the impact of internal audits on the effectiveness of internal control systems in the context of nursing operations in hospitals.
The Application of Green Accounting in Industrial Wastewater Management Muh Fuad Randy; Fitri Indah Sari M; Husain Husain; Hasan Hasan
Advances in Managerial Auditing Research Vol. 4 No. 2 (2026): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v4i2.814

Abstract

Purpose: This study aims to examine the application of green accounting in waste management at PT. ABCDE, focusing on five stages of environmental cost allocation: identification, recognition, measurement, presentation, and disclosure. Research Method: This research used a descriptive qualitative approach. Data were collected through interviews, observation, and documentation at PT. ABCDE is a company that manages liquid waste from production processes. Data were analyzed using the Miles and Huberman model, consisting of data reduction, data presentation, and conclusion drawing. Results and Discussion: The findings show that PT. ABCDE has applied green accounting in the stages of recognition, measurement, and disclosure. Environmental costs are recognized on an accrual basis, measured using historical cost, and disclosed in the notes to the financial statements. However, the identification and presentation stages are not fully aligned with applicable accounting standards because environmental costs are still combined with general administrative expenses. This indicates that the company’s environmental cost reporting requires further improvement. Implications: The study suggests that PT. ABCDE should separate environmental costs from general expenses and present them more transparently in financial reports. Originality: This study provides specific insight into the implementation of green accounting based on five environmental cost allocation stages in liquid waste management.
Adoption of Big Data Analytics in Indonesian Public Sector Auditing Rahayu Alkam; Achdian Anggreny Bangsawan; Indri Iswardhani
Advances in Managerial Auditing Research Vol. 4 No. 2 (2026): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v4i2.857

Abstract

Purpose: This study aimed to examine the adoption of big data analytics (BDA) in public sector auditing in Indonesia, based on empirical data collected in 2022. The growing use of digital technologies in audit processes is expected to improve effectiveness and efficiency; however, their implementation also demands considerable financial and organizational resources. Thus, it is important to explore both the benefits and challenges of BDA adoption in the public sector context. Research Method: Data were collected through in-depth semi-structured interviews with eight auditors from IT and non-IT backgrounds. A qualitative approach was used to analyze the data, supported by a big data governance framework. Results and Discussion: The findings indicate that BDA adoption in Indonesian public-sector auditing remains at an early stage. Although BDA offers opportunities such as improved red-flag detection, full-population analysis, and enhanced audit effectiveness and efficiency, several challenges remain, including platform stability, data accessibility, and human resource readiness. Implications: This study provides empirical evidence on the processes, opportunities, and challenges of BDA utilization from the perspective of public-sector auditors. Future studies should examine further developments in BDA use in Indonesian public institutions and offer new perspectives through different participants or methods. BPK is expected to prioritize human resource readiness and platform development. Originality: This study contributes to the limited empirical research on BDA utilization in public sector auditing by presenting insights from auditors’ perspectives.
Insights into Financial Statement Audits and Assurance Practices Ramlah Ramlah
Advances in Managerial Auditing Research Vol. 4 No. 2 (2026): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v4i2.861

Abstract

Purpose: This study aims to provide a comprehensive examination of financial statement audits and assurance practices by enriching the understanding of key concepts, methodologies, and empirical findings in this field. Research Method: This research employed a qualitative literature review method. The study systematically analyzed scholarly works, theoretical frameworks, and empirical studies related to financial statement audits and assurance practices. The research process involved identifying relevant literature sources, collecting data, analyzing findings, and synthesizing recurring themes, empirical trends, and gaps in the existing literature. Results and Discussion: The findings highlight the importance of auditor independence, professional skepticism, and robust audit procedures in ensuring audit quality and the integrity of financial reporting. The study also shows that corporate governance mechanisms, regulatory reforms, and technological advancements play an important role in shaping audit practices. Implications: The findings emphasize the need for continuous professional development, stronger regulatory oversight, and investment in technological capabilities to improve audit quality, effectiveness, and relevance in a rapidly changing business environment. Future research is recommended further to examine emerging issues in audit and assurance practices. Originality: This study offers an integrated literature-based perspective on financial statement audits and assurance practices by synthesizing key concepts, empirical trends, and research gaps in the field.
The Effect of Audit Quality and Audit Committee on Financial Reporting Quality: (Empirical Study on Hospitality Sector Companies Listed on the Indonesia Stock Exchange in 2019-2023) Dhandy Hermawan Madu; Nunung Nuryani; Zaenal Arifin
Advances in Managerial Auditing Research Vol. 4 No. 2 (2026): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v4i2.904

Abstract

Purpose: This study aims to examine the effect of audit quality and audit committee on financial reporting quality in hotel sector companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Based on agency, signaling, and corporate governance theories, this study proposes that higher audit quality and more effective audit committees positively influence the quality of financial reporting. Research Method: This study employed a quantitative approach with descriptive and verificative methods. Secondary data were obtained from audited financial statements and annual reports of 31 hospitality subsector companies listed on the IDX from 2019 to 2023, yielding 155 observations. Audit quality was measured by KAP Big Four reputation, audit opinion, auditor switching, and audit fee disclosure. The audit committee was measured by size, independence, and financial expertise. Financial reporting quality was proxied by absolute discretionary accruals, as measured by the Modified Jones Model. Data were analyzed using multiple linear regression with SPSS version 29. Results and Discussion: The findings show that audit quality partially has a significant positive effect on financial reporting quality, particularly through KAP Big Four reputation and audit opinion. Audit committee characteristics do not individually show significant effects, indicating symbolic compliance rather than substantive oversight. Simultaneously, audit quality and the audit committee significantly affect financial reporting quality. Implications: The findings suggest that companies should strengthen audit committee effectiveness beyond formal structure, while regulators should enhance oversight of audit committee performance. Originality: This study provides empirical evidence from the Indonesian hospitality sector by highlighting the dominance of external audit credibility over internal governance mechanisms in improving financial reporting quality.

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