Tax revenue realization in Indonesia is not inseparable from tax avoidance by business entities. The research was conducted to examine the effect of auditor characteristics as proxied industry specialization, audit tenure, and opinion on non-financial companies listed IDX. This study used a set panel data that consisted IDX operating 2017-2020 period. were obtained companies’ annual report. res...

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The purpose of this study is to know and analyze, Audit Opinion, Management Change, KAP Size, Financial Distress have a simultaneous partial effect on Auditor Switching. population manufacturing companies in the consumer goods sector that are listed Indonesia Stock Exchange for 2018-2020 period. A sample 44 from sub-sector based criteria been considered. data analysis technique used logistic re...

There is an opinion that accounting a work on the chronological processing of data business transactions have already occurred at enterprise. Many applicants are not interested in profession, considering it narrowly focused, boring, and unprestigious. Although, graduates specialties applied knowledge ability to implement them their specialty, as required by all entities, without exception, from...

Smart contracts on a blockchain behave exactly as specified by their code. To be sure that a smart contract behaves as expected, the end-user has to either analyze its code or trust a potentially anonymous developer or auditor to do so. This approach proposes a smart contract deployment and management platform that can execute development tools and code quality tools in a trusted way and uses t...

Another question of pubiie interest has presented itself for discussion. Stanley W. Turner, Auditor General, has been drawing salary at the rate of $3,000 per year, since May 27, 1893. There is now a very serious question as to the validity of the law granting him that salary, and it is not impossible that he may have to return to the state several hundred dollars illegally drawn. The legislatu...

<p>In providing an audit opinion, some assumptions must be met, one of which is that it will continue. In terms corporate sustainability accounting, this called a going concern. To evaluate whether the company has concern, auditor can look at several indicators. These indicators include solvency, cash flow, and profitability. This study attempts to investigate effect these three variables...

This paper examines auditor liability rules under imperfect information, costly litigation and risk averse auditors. A negligence rule fails in such a setting, because in equilibrium auditors will deviate with positive probability from any given standard. It is shown that strict liability outperforms negligence with respect to risk allocation, and the probability that a desired level of care is...

essential when representing program states where a memory region (a stack frame or heap cell) may or may not exist. No matter how precise an analysis is, a code auditor may have to deal with a large number of warnings when analyzing large programs. In order to improve the usability of the analyzer, we detail how combining static and dynamic analysis allows an auditor to focus the analyzer on po...