Abstract
The Public Accountant profession has a role in supporting a healthy and efficient economy and increasing transparency and quality of financial information. Good auditor performance is needed to provide transparent and quality financial information to all interested parties. Good auditor performance can be carried out if an auditor is able to maintain professional skepticism and other factors in carrying out audit assignments and is not affected by factors that can reduce professional skepticism, one of which is the occurrence of a halo effect in assessing the client's overall business risk. The research was conducted to provide empirical of the halo effect in moderating professional skepticism on the auditor performance at Public Accounting Firm (KAP) in Bali Province. The population in this research were all KAP auditors in Bali Province which registered in the Directory and published by Indonesian Institute of Certified Public Accountants (IAPI) in 2019. The sampling technique used purposive sampling with the auditor criteria who are actively working in KAP in Bali Province and has audit experience of at least one year and ever been a team leader in the audit at least once.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: International research journal of management, IT and social sciences
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
