Analyzing the Factors That Affect Auditor's Judgment and Decision Making in Lebanese Audit Firms

BA Moustafa Abdallah, MG Ghanem… - Journal of Risk and …, 2024 - mdpi.com
The exercise of audit judgment is essential because it is impractical to perform an audit on
all types of evidence. These types of evidence are considered in forming an opinion on …

[PDF][PDF] Pengaruh keahlian auditor dan independensi terhadap audit judgment

E Sihombing, V Siagian - Jurnal Ilmiah Mahasiswa …, 2020 - journal.stieputrabangsa.ac.id
This study aims to empirically test whether the auditor's expertise and auditor independence
affect audit judgment. The selected sample is fifty respondents with technical purposive …

Pengaruh Independensi, Keahlian Auditor, dan Pengalaman Auditor terhadap Audit Judgment: Studi Empiris pada BPK RI Perwakilan Provinsi Sumatera Barat

AT Rahim, NR Erinos - JURNAL EKSPLORASI AKUNTANSI, 2024 - jea.ppj.unp.ac.id
The aim of this research is to evaluate how the independence, expertise, and experience of
auditors influence the audit evaluation process. The main focus of this study is the entire …

Moderating Role of Audit Fees on the Effect of Task Complexity and Independence towards Audit Judgment

N Eny, R Mappayukki - Journal of Economics, Business, and …, 2020 - eprints.unm.ac.id
This study examines the effect of task complexity and auditor independence on audit
judgment with audit fees as a moderating variable. Samples were obtained from auditors …

[PDF][PDF] The effect of professional skepticism, locus of control, and integrity on audit judgment

MSK Dewi, MG Wirakusuma, NK Rasmini… - American Journal of …, 2020 - ajhssr.com
The purpose of this study was to determine the effect of professional skepticism, locus of
control, and integrity on audit judgment conducted at Badan Pemeriksa Keuangan Republik …

Pengaruh Tekanan Ketaatan, Pengalaman Audit, Gender, dan Kompleksitas Tugas terhadap Audit Judgment (Studi pada Kantor Akuntan Publik di Wilayah Surabaya …

SD Pebriyantika - 2021 - eprints.perbanas.ac.id
Penelitian ini bertujuan untuk mengetahui faktor-faktor yang dapat mempengaruhi judgment
yang dibuat oleh auditor. Penelitian ini merupakan metode kuantitatif yang menggunakan …

Professional skepticism and audit judgment: The moderating effect of audit experience

NP Budiadnyani, PPRA Dewi - Journal of Applied Sciences in …, 2024 - ojs2.pnb.ac.id
An entity's financial performance, position, and cash flows are structurally represented in
financial statements, which also capture management's accountability for financial …

The impact of audit paradigm and obedience pressure on perceived audit judgment

H Habiburrochman, W Hidayat… - Opción: Revista de …, 2020 - dialnet.unirioja.es
This study aims to describe and critically examine and compare the influence of audit
paradigm and obedience pressure on perceived audit judgment between novice and …

PENGARUH OBEDIENCE PRESSURE TERHADAP KUALITAS AUDIT INTERNAL (STUDI PADA INSPEKTORAT KAB. MAJENE)

FAP Febryna, M Yusran, J Ardi - Journal of Economic, Public, and …, 2022 - ojs.unsulbar.ac.id
Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk menguji pengaruh
obedience pressure terhadap kualitas audit internal pada Inspektorat Kabupaten Majene …

THE EFFECT OF COMPETENCE, INTEGRITY, AND SCEPTICISM OF AUDIT PROFESSIONALS ON AUDIT QUALITY (CASE STUDY AT THE REGIONAL …

H Apandi, DR Maruti, O Sinaga - Central Asia & the …, 2022 - search.ebscohost.com
This research purpose to analyze and provide empirical evidence of the effect of
competence, integrity, and partial professional scepticism on audit quality. The research was …