For decades, spreadsheets have been one of the most commonly used computer applications by auditors. However, the use of spreadsheets varies considerably from one firm to another. Successful spreadsheet implementation can be viewed as occurring when spreadsheets are diffused to all auditors within an organization and are used to the fullest potential. This study aims to identify factors that co...

This research examines the association between external auditors’ position in their firm (rank) and their consideration of fraud risk factors when planning an audit. Included in this examination is a study of the relationship between rank and judgmental agreement among auditors concerning the effects of risk factors on the extent of substantive testing. Results reveal that, when planning the ex...

Research aim: Recent occurrences of accounting failures have raised concerns over the quality auditors’ performance. While there been numerous studies on audit quality, are limited research what attributes constitute proper Thus, objective this study is to examine performance perceived be important achieve by auditors in practice. Design/ Methodology/ Approach: Data were obtained from 307 surve...

This study aims to examine the tendency of fraud perception external auditors triggered by five components pentagon fraud: pressure, opportunity, arrogance, rationalization,and competence. In addition, morality individual is placed as an intervention variable for this relationship. a quantitative with survey at BPK in Jakarta. The model research framework was developed investigate role interfer...

Auditing is a branch of the social sciences and social components that affect the attitude of the auditor and the type of mental attitude of individuals that affects their professional judgment. The purpose of this study was to investigate the role of mediating the philosophical mindset of auditors on the effects of social responsibility and social intelligence on professional judgment. The sta...