Fraud is bad behavior that can cause significant harm to the organization (Omar et al.,
2016). Fraud must be prevented, but low emotional intelligence (EI) and professional …

Research aims: This study aims to develop and validate a prediction model for the Islamic
finance adoption by MSMEs based on isomorphism theory. In addition, this study also …

Purpose Litigation against auditors has augmented as the number of corporate failures
increased over the past decades. A failure to exercise professional scepticism has been …

Assets misappropriation is one of the types of fraud that has the potential anxiety for
managers, auditors, and firm's stakeholders. In spite of strict rules, this phenomenon is …

Numerous instances of Fraud frequently arise within various companies, often stemming
from lapses in the professional ethics of auditors. This research explores fraudulent activities …

A company's success in achieving its predetermined goals is possibly resulted from its good
managerial skills in planning, organizing, mobilizing, and controlling. Many companies then …

Bu araştırmanın amacı bağımsız denetçilerin mesleki şüpheciliklerinin ve meslek etiği
algılarının işlevsel olmayan denetçi davranışı (İODD) üzerindeki etkilerini ölçmektir …

Penelitian ini bertujuan untuk menguji secara empiris: pengaruh tekanan anggaran waktu,
pengaruh kompleksitas tugas, pengaruh tekanan ketaatan terhadap kinerja auditor dalam …

Audit performance is the result of work achieved by internal auditor in carrying out his duties
and responsibilities to be able to realize the goals, vision and mission of the company. This …

This study examines the relationship between intelligence and audit judgment among
internal auditors in Indonesian financial institutions. The study aims to investigate whether …