Abstract Increasing trust in energy performance certificates (EPCs) and drawing meaningful conclusions requires a robust accurate determination of building (BEP). However, existing by law prescribed engineering methods, relying on physical principles, are under debate for being error-prone practice ultimately inaccurate. Research has heralded data-driven mostly machine learning algorithms, to b...

Ketepatan waktu dalam menyajikan laporan keuangan merupakan hal penting bagi perusahaan peningkatan kualitasnya. Semakin lama yang diperlukan pengauditan dan penyajian maka dianggap tidak mampu mengelolanya dengan baik. Perusahaan harus melaporkan telah diaudit 120 hari setelah tahun buku berakhir sesuai peraturan ditetapkan. Penelitian ini bertujuan untuk menguji mengetahui pengaruh reputasi a...

Obtaining information about a company’s financial statements has become increasingly important. Thus, highly skilled and expert public accountants are required who can execute their tasks following ethical standards. This study investigates the effects of audit professional skepticism auditor expertise integrity on quality in accounting profession, with ethics as moderating variable. The samp...

Although the published literature on auditor independence is extensive, an accepted comprehensive theory, framework or model of auditor independence risk does not exist. This paper develops a formal model of auditor independence risk that may be used to begin a more rigorous investigation of auditor independence and various factors that are thought to affect this risk. The sensitivity of the mo...

Auditor selection can be regarded as a matter of audit quality. Research studies aiming to model the auditor choice employ statistical techniques. Here we employ three techniques derived from the Data Mining domain to build models capable of discriminating cases where companies choose a Big 4 or a Non-Big 4 auditor. Significant factors associated with the auditor choice are revealed. The three ...

The study aimed to examine the impact of audit software on quality in Saudi Arabia and explore auditors' opinions this topic. research methodology used was a survey design, which allowed for collecting large amounts data from broad range participants. findings indicated that positively impacted quality, auditor expertise moderated relationship between usage quality. highlights importance traini...

Auditor appointment can be regarded as a matter of pursued audit quality and is driven by several factors. The adoption of an effective auditor procurement process increases the likelihood that a company will engage the right auditor at a fair price. In this study, three techniques derived from artifi cial intelligence (AI) are used to propose models capable of discriminating between cases wher...

While concentration measures are a good indicator of market structure, the link with competitiveness is more complex than often assumed. In particular, the modern theory of industrial organisation makes no clear statement regarding the impact of concentration on competition – the focus of this paper is concentration and no inferences are made about competitive aspects of the market. The extent ...

We present Data Auditor, a tool for exploring data quality and data semantics. Given a rule or an integrity constraint and a target relation, Data Auditor computes pattern tableaux, which concisely summarize subsets of the relation that (mostly) satisfy or (mostly) fail the constraint. This paper describes 1) the architecture and user interface of Data Auditor, 2) the supported constraints for ...