Android operating system has the highest market share in 2014; making it the most widely used mobile operating system in the world. This fact makes Android users the biggest target group for malware developers. Trend analyses show large increase in mobile malware targeting the Android platform. Android's security mechanism is based on an instrument that informs users about which permissions the...

When there is tax evasion, increased randomness about how much taxable income an auditor would assess generally leads to higher reported income and more revenue. When reducing randomness is costly, optimality requires some randomness in assessed taxable income. Even if reducing randomness is costless, taxpayers may prefer some randomness when the increased revenue can be rebated, so that the go...

Introduction Significant changes in the auditing environment world-wide have, in recent years, led to important changes in the behaviour of market participants. The main environmental changes have been the world-wide recession, dating from approximately 1989, which led to overcapacity on the supply side of the market. These changing competitive pressures resulted in aggressive fee renegotiation...

Employment or admission “goals” are often preferred to affirmative action as a way of obtaining diversity. By constructing a simple model of employer-auditor interaction, I show that when an auditor has imperfect information regarding employers’ proclivities to discriminate and the fraction of qualified minorities in each employer’s applicant pool, goals are synonymous with quotas. Technically ...

Tantangan Auditor Dalam Menjaga Kualitas Audit Pada Masa Pandemi Covid-19. Tujuan dari penelitian ini adalah untuk mengetahui tantangan seorang auditor dalam menjaga kualitas audit pada masa pandemi Metode yang digunakan metode kajian pustaka (literature review). Adanya Covid-19 berdampak akibat pengaruh turunnya biaya audit, penurunan gaji auditor, rendahnya tingkat keandalan, dan bukti kemung...

Penelitian ini bertujuan untuk menguji pengaruh Reputasi Auditor, Ukuran Perusahaan, dan Financial Leverage terhadap Praktik Perataan Laba. Auditor dalam penelitian diukur dengan dummy. Perusahaan ln total asset. debt to equity ratio. menggunakan sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016-2020. Teknik pengambilan adalah purposive sampling diper...