Audit Experience Research Articles

Pengaruh Skeptisme, Pengalaman Auditor Dan Self-Efficacy Terhadap Audit Judgement Dengan Time Pressure Sebagai Variabel Moderating Pada Badan Pemeriksa Keuangan (BPK) Provinsi Sumatera Utara

The financial report opinion with the title of Unqualified (WTP) Opinion from the Supreme Audit Agency (BPK) for the 2023 Regional Government Financial Report (LKPD) and is the 10th consecutive WTP Opinion obtained by the North Sumatra Provincial Government since 2015. The opinion results from BPK are interesting to study further because the North Sumatra Provincial Government received an Unqualified Opinion (WTP) but there is still a lot of corruption or fraud within the North Sumatra Provincial Government. This is a real phenomenon that occurs in the Government of North Sumatra Province. Providing an audit opinion on the Local Government Financial Statements is based on an audit judgment made by an auditor, with reference to the following aspects: (a) Conformity with Government Accounting Standards (SAP); (b) Effectiveness of Internal Control; (c) Compliance with statutory provisions; and (d) Full Disclosure. There are several factors that can affect audit judgment, namely pressure, auditor experience, professional skepticism and self-efficacy. The type of research that will be used to analyze this research is a quantitative type with an associative type of approach that analyzes data in the form of numbers and then discusses it through the calculation of the score or value of each variable, then proceeds with statistical analysis carried out with the help of the SEM PLS program to prove the influence between the observed variables. The sample in this study were 64 auditors at the Supreme Audit Agency (BPK) of North Sumatra Province. The data was processed using the SEM method with Smart PLS 3.0 software. The results of this study indicate that skepticism affects audit judgment, auditor experience affects audit judgment, self efficacy affects audit judgment, skepticism affects audit judgment moderated by time pressure, auditor experience affects audit judgment moderated by time pressure, audit judgment affects audit judgment moderated by time pressure.

The interaction of blockchain technology, audit process, and the International Financial Reporting Standards

Purpose This study aims to provide a framework for the interaction of blockchain technology, the audit process and International Financial Reporting Standards (IFRS). Design/methodology/approach This study was conducted in three phases. In the first phase, a meta-synthesis method was used until 2020. Out of 87 papers, a total number of 15 were selected, and 72 were excluded after an initial screening. In the second phase, 11 interviews were held with experts with sufficient experience and expertise in blockchain technology, accounting and auditing. These interviews were held between 2020 and 2021. The sampling was purposive (targeted) in type, along with snowball sampling. In the third phase, a combination of questionnaire-based method and the fuzzy Delphi method was used. The research population for this phase consisted of accounting professors, members of the Iranian Association of Certified Public Accountants and accounting and technology professionals. Following the selection of the Delphi panel, 35 questionnaires were collected between 2021 and 2022 for analysis. Findings The results showed that in line with the interaction of blockchain technology, audit process and IFRS, 52 indicators were confirmed in eight components. Moreover, “Verifiability,” “Timeliness” and “Predictive value” were the most influential factors, respectively, according to the conceptual model. In addition, higher average scores of experts’ views were related to “Transparency audit reports” and “Increasing the quality of the auditor’s judgment”, respectively. Originality/value Blockchain is a complex subject, and there has been very little published research on the intersection of IFRS and blockchain technology. It is crucial for the audit profession and technology professionals to focus on the interaction of blockchain technology with the qualitative characteristics of information. This is an area that has not been thoroughly researched yet. The interaction of blockchain technology, improvements in the audit process and adherence to IFRS is a significant development in accounting and auditing.

Pengaruh Pengalaman, Komitmen Profesi, Locus of Control dan Independensi Terhadap Perilaku Auditor dalam Situasi Konflik Audit

This study aims to determine the influence of experience, professional commitment, locus of control and independence on the behavior of auditors in audit conflict situations . This study includes quantitative research with primary data types. Source data obtained from the filling of questionnaires. The population in this study are auditors who work at the public accounting firm (KAP) in Yogyakarta and Surakarta. Sampling technique performed in the study is to use convenience sampling, and the final result obtained a sample of 49 respondents. The results of the study can be concluded that the auditor's experience, professional commitment, and independence does not affect the behavior of auditors in audit conflict situations, while the locus of control affects the behavior of auditors in audit conflict situations.

The Role Of Psychological Capital Mediation On The Influence Of Auditor Experience On Audit Dysfunctional Behavior

This study aims to provide evidence of the effect of auditor experience on psychological capital, provide evidence of the effect of psychological capital on dysfunctional audit behaviour and provide evidence of the mediating effect of psychological capital on the effect of auditor experience on audit dysfunctional behaviour. This research includes quantitative descriptive research. Data collection in this study was carried out by distributing questionnaires to respondents online. The research respondents were internal auditors in Bengkulu Province. The number of auditors who became research respondents was 175 people, spread across 11 Inspectorate Offices in Bengkulu Province. The analysis method uses descriptive analysis and partial least square (PLS) analysis. The results showed that: (1) Auditor experience has a positive and significant influence on the psychological capital of auditors of the Inspectorate Office in Bengkulu Province; (2 Auditor psychological capital has a negative and significant influence on the dysfunctional behaviour of auditors of the Inspectorate Office in Bengkulu Province; and (3) Psychological capital has a mediating role in the effect of auditor experience on the dysfunctional behaviour of auditors of the Inspectorate Office in Bengkulu Province. Themediating role that occurs is partially mediation

Does experience matter? An examination of individual Auditor's experience on executive implicit corruption

Does experience matter? An examination of individual Auditor's experience on executive implicit corruption

Workplace Spirituality as a Moderator of the Influence of Task Complexity, Audit Experience and Audit Competence on Auditor Performance (Case Study of Public Accounting Firm of Bali Province)

Auditor performance is the result of work achieved by an auditor in carrying out his duties in accordance with the responsibilities given. This research was conducted at Public Accounting Firms (KAP) in Bali Province based on the Directory of Public Accounting Firms and Public Accountants published by the Indonesian Institute of Public Accountants (IAPI) in 2023. The subject to be studied is an auditor who is in a Public Accounting Firm (KAP) in Bali Province. The population in this study is all auditors in the Public Accounting Firm (KAP) of Bali Province which totals 148 people. The number of auditors was 148 people obtained by asking directly to the Public Accounting Firm (KAP) in Bali Province. The sample determination method used in this study is saturated sampling. The data collection method used in this study is a survey method with a questionnaire technique. The respondents' statement answers were measured using a 5-point likert scale. The data analysis in this study uses the Moderated Regression Analysis (MRA) approach. Moderated Regression Analysis (MRA) is a data analysis method that is devoted to analyzing moderation variables with the help of the Stata application. The results of this study prove that the complexity of tasks has a negative effect on the performance of auditors in Public Accounting Firms in Bali Province. Audit experience has a positive effect on the performance of auditors in Public Accounting Firms in Bali Province. Audit competence has a positive effect on the performance of auditors in Public Accounting Firms in the Province of Bali. In addition, this study also proves that Workplace Spirituality strengthens the negative relationship between task complexity and auditor performance in Public Accounting Firms in Bali Province. Workplace spirituality strengthens the positive relationship of audit experience to auditor performance in Public Accounting Firms in Bali Province. Workplace spirituality strengthens the positive relationship between audit competence and auditor performance in Public Accounting Firms in Bali Province.

Locus Of Control, Transformative Leadership, Self Efficacy, Professional Commitment On The Ability To Detect Fraud. Auditor's Experience As Moderating Variables

This research aims to investigate the influence of Locus of Control, Transformative Leadership, Self Efficacy, and Professional Commitment on the Ability to Detect Fraud with the audit experience as a moderator. The population in this research are auditors who work at Public Accounting Firms in DKI Jakarta. The sampling method used was an unknowns sample because the population size was uncertain, and the researcher could not obtain information regarding the number of accountants working at the Public Accounting Firm in DKI Jakarta. The number of respondents obtained for this research was 155 respondents. In this research, the analytical methods used are descriptive statistics, data feasibility testing, classical assumption testing, multiple linear regression analysis and hypothesis testing. Test results prove that Locus of Control (LoC) has a positive effect on the ability to detect fraud, transformational leadership and professional commitment have no effect on the ability to detect fraud. Self-efficacy has a negative effect on the ability to detect fraud. Auditor experience moderates the influence of Locus of Control and Self Efficacy on the ability to detect fraud. Auditor experience does not moderate the influence of transformative leadership and professional commitment on the ability to detect fraud.

Pengaruh Pengalaman Auditor Terhadap Kualitas Audit Dimoderasi Penerapan Teknologi Informasi

This study aims to examine the effect of auditor experience on audit quality moderated by the application of information technology. The subjects of this study were auditors from public accounting firms (KAP) holding registered CPAs in Indonesia listed in the 2023 IAPI Directory, with the object of research on competence, auditor experience, audit quality, and application of information technology. The population in this study amounted to 3276 lists of CPA holders in Indonesia listed in the 2023 IAPI Directory. Determination of the sample in this study using Probability sampling technique by selecting simple random sampling technique. The number of samples needed for this study were 97 respondents. The type of data used in this study is primary data. The data analysis method in this study uses the Partial Least Square (PLS) approach using the WarpPls 8.0 analysis tool. The results of this study found that auditor experience has a significant effect on audit quality. The application of information technology cannot moderate the effect of auditor experience on audit quality.

Public Accounting Firm's Quality Control Standard In Risk-Based Perspective: Is It Important?

Pandemic Covid 19 has impacted every business operation worldwide and increased business risk. Auditors' responsibility to provide audit quality has become more prevalent. This study aims to get empirical evidence of auditor experience, auditor industry specialisation, and audit risk on audit quality during the COVID-19 pandemic. The research methods used quantitative with a survey approach; data gathered by a survey of Auditor. The result finds that during turbulent economic situations, the need for auditor experience and auditor's industry specialists has increased to mitigate the audit risk. Auditor experience and auditor industry specialists were needed to promote audit quality with low audit risk. The study has proved that auditor experience, industry specialisation, and audit risk impact audit quality. Assessing the auditor and public accounting firm using quality control standards from risk-based perspectives is urgently required. Other studies may investigate the issues using qualitative methods to get a deeper understanding.

Independence, Competence, Objectivity, Ethics And Auditor Experience On Auditor Quality

This study aims to examine and analyse the influence of Independence, Competence, Objectivity, Auditor Ethics, and Auditor Experience on the Audit Quality of Auditors of Public Accountant Offices in South Jakarta in 2023. The sample in this study was an auditor who worked in 10 public Accountant Offices in South Jakarta. The sampling method used is a Purposive Sampling Method. The primary data used in this study was obtained directly from respondents. The data collection method used was a questionnaire method with 98 respondents as many respondents. Analysis of the data used is multiple linear regression analysis and using the Partial Least Square (SmartPLS) program version 3.2.9 for Windows Partial Least Square (SmartPLS) version 3.2.9 for Windows. The results of the tests showed that independence, competence, objectivity, auditor ethic, and auditor experience significantly positively affect audit quality.

Analysis of foreign practice of forming indicators for auditing the efficiency of government agencies' activities

The article highlights the topical problem of analysing and managing the effectiveness of public bodies' performance on the basis of international experience. The introduction argues the significance of effective public administration to ensure socio-economic stability and security of national resources. The aim of the study is to adapt foreign methodologies and practices to optimise the use of public funds in Kazakhstan. The literature review presents performance audit as a result of the development of result-oriented budgeting and a factor contributing to the efficiency of public bodies. Key aspects are considered: the role of publicity and transparency in governance, the effectiveness of public audit bodies and the reduction of irregularities in budget spending. Special attention is paid to international standards and practical experience of performance audit, emphasising adaptation to the specifics of Kazakhstani legal regulation and national traditions. The article analyses the challenges faced by Kazakhstani authorities in implementing a system of performance audit indicators, including the choice and methodological justification of indicators, as well as their role in assessing the performance of state structures.

Auditor Independence and Experience in Fraud Detection: the Crucial Role of Professional Skepticism

This study aims to examine the effect of auditor independence and experience on fraud detection, with professional skepticism as a moderating variable. In today's business world, many companies strive to achieve maximum profits. In pursuit of this goal, some companies engage in fraudulent practices, which have become common among businesspeople and are well-known to the general public. These fraudulent practices occur not only in the private sector but are also frequently found in the government sector, harming many parties due to inaccurate and irrelevant information. Investors are the most affected, as they often make incorrect investment decisions based on misleading information. Agency theory suggests that more independent auditors tend to be more effective in detecting fraud because they are more likely to act in the interest of the capital owners than less independent auditors. This study involves 108 auditors from 19 audit firms in Bali. The structural equation modeling analysis method was employed to measure the strength of the relationship between the dependent and independent variables using Smart PLS. The results show that auditor independence and experience have a positive impact on fraud detection, and professional skepticism strengthens the effect of independence and auditor experience on fraud detection.

Information System Audit Experience and Accountability to Internal Audit Quality

The purpose of this research to determine the experience of information system audits and accountability for audit quality at the Inspectorate Bandung. Data expected to be a solution quality of internal audits. Obtained through a survey by distributing questionnaires. According to the issue, they do not have competent experience and accountability in carrying out quality audits. Have 30 samples out of 60 observed in population field. Using descriptive and verification methods. Statistical data processing SPSS. The results show that: (1) Information systems audit experience has no direct effect on audit quality and (2) Accountability has a direct effect on internal audit quality.

Internal and external contexts influencing future accountants: The lens of experienced auditors

This study examines the factors influencing future accountants from the lens of experienced auditors. This study employs a qualitative case study design, focusing on the challenges and issues faced by future accountants, with the aim of enhancing career opportunities that align with employer needs. Interviews with eight experienced auditors, along with the analysis of public documents from the respective accounting regulatory authority and the Ministry of Higher Education, provided the data for this case study. Based on the insights of the experienced auditors, this study developed two contexts, namely an internal and an external context, which could benefit employers and future accountants. The internal context includes attitude and behaviour, continuous learning and adaptability, technical skills, technical knowledge, and career development. The external context includes university standards, the needed IT skills, lack of soft skills, and inability to acquire technical knowledge. The specific factors for both the internal and external contexts could be employer expectations, university requirements, and graduate interest in this area of accounting, which tailor the HalaTuju 4 and MIA competency frameworks. The findings of this study provide new insights in accounting education that can contribute to future research. Furthermore, this study can provide insights into skills, knowledge, and potential factors that are important for future accounting professionals, which could also be included in the university curriculum to accommodate Hala Tuju 4.

Control issues: How providing input affects auditors' reliance on artificial intelligence

AbstractIn this study, we examine auditors' reliance on artificial intelligence (AI) systems that are designed to provide evidence around complex estimates. In an experiment with highly experienced auditors, we find that auditors are more hesitant to rely on evidence from AI‐based systems compared to human specialists, consistent with algorithm aversion. Importantly, we also find that a small amount of control (i.e., providing input to specialists) can mitigate this aversion, though this effect depends on auditors' personal locus of control (LOC). Providing input increases reliance on evidence from AI systems for auditors who believe they have little control over their outcomes (i.e., an external LOC). In contrast, auditors with an internal LOC are particularly hesitant to rely on AI‐based evidence, and providing input has little impact on their reliance. Interviews with experienced auditors corroborate our findings and suggest auditors feel a greater sense of control working with human specialists relative to AI‐based systems. Overall, our results suggest perceived control plays an important role in auditors' aversion to AI and that auditors' individual traits can affect this aversion.

Unveiling the Nexus: Audit Quality and Financial Reporting in Sharia Banks—An Analysis of Non-Financial Matrix

This research investigates the impact of auditor experience and ethical perspectives on audit quality and financial reporting in Sharia banks in Indonesia. Utilizing a quantitative approach and employing Partial Least Squares Structural Equation Modeling (PLS-SEM), the study reveals a positive and significant relationship between auditor experience and both audit quality and the quality of financial reports. Ethical perspectives of auditors are also found to positively influence these outcomes. The findings highlight the importance of investing in auditor expertise and ethical considerations to ensure the integrity and reliability of financial information in Sharia banks. The study contributes valuable insights for practitioners and policymakers in the Islamic finance sector, emphasizing the crucial role of auditor experience and ethical perspectives in enhancing audit quality and financial reporting in Sharia banks.

Determinants of Internal Audit Effectiveness in Local Government Authorities (LGAs): Evidence from Morogoro Region of Tanzania

This study examines the determinants of internal audit effectiveness in Local Government Authorities (LGAs), addressing the growing importance of robust Internal Audit Function (IAF) in public sector governance. The study employed the descriptive research design based on a mixed research approach integrating both qualitative and quantitative approaches. Data were collected from 45 purposively selected respondents with extensive auditing experience. A multiple linear regression model was used to assess the impact of these factors on internal audit effectiveness. The empirical results indicate that the four factors account for 65.7% of the variance in internal audit effectiveness, with IT utilization being the most significant contributor (R² = 0.657, Adjusted R² = 0.616). The ANOVA results further validate the model, showing a statistically significant F-statistic of 3.2976 with a p-value of 0.001, indicating the robustness of the findings. Top management support was found to be critical in fostering a culture of accountability, while the independence of internal audit ensures objectivity and unbiased assessments. IT utilization was identified as a key driver in enhancing the efficiency and reliability of audit processes. Finally, the competence of internal auditors was shown to significantly influence the quality and accuracy of audit outcomes. The study recommends the need for institutionalizing top management support, safeguarding auditor independence, advancing IT utilization, and promoting continuous professional development for auditors. These measures are essential for improving governance and accountability within LGAs, thereby contributing to more effective and reliable internal audit practices.

Pengaruh Pengetahuan Audit dan Pengalaman Audit Terhadap Kualitas Audit pada Inspektorat Provinsi Gorontalo

This research aims to determine the influence of audit knowledge and audit experience on audit quality at the Gorontalo Province Inspectorate. The data used in this research is primary data sourced from 53 Gorontalo Province Inspectorate Respondents. This research uses Structur Equation Modeling Partial Least Square (SEM-PLS) analysis. The results of this research show that 1). Audit Knowledge has a positive and insignificant effect on Audit Quality at the Gorontalo Province Inspectorate. This means that every increase in Audit Knowledge cannot improve Audit Quality. This cannot be explained in real terms. 2). Audit experience has a positive and significant effect on Audit Quality at the Gorontalo Province Inspectorate. This means that every increase in Audit Experience can improve Audit Quality. This can be explained in real terms.

Summary of Audit Judgment from Auditor Experience, Task Complexity, Professional Skepticism, and Goal Orientation

The goal of this study was to gather empirical evidence about the effects of auditor experience, task complexity, professional scepticism, and goal orientation on audit judgement. This study's population and sample included 35 respondents, all of whom worked as auditors for the South Sumatra Inspectorate. Questionnaires on a Likert scale of 1 to 5 were distributed directly to auditors to collect data. The data is analysed using Structural Equation Modelling using Partial Least Squares (PLS) and SmartPLS 4.0. The findings of this study revealed that auditor experience and professional scepticism have a favourable and significant effect on audit judgement. Meanwhile, task complexity and goal orientation have a positive but not statistically significant effect on audit judgement. Additionally, auditor experience, task complexity, professional scepticism and goal orientation influence audit judgement at the Inspectorate of South Sumatra Province by 50.6%.

Pengaruh Kompetensi, Independensi dan Pengalaman Auditor terhadap Kualitas Audit dengan Etika Auditor sebagai Variabel Moderasi

Auditor ability, independence, and experience are elements that can have an impact on audit quality; this study focuses on auditor ethics as moderation. Auditors working in the West Kalimantan Provincial Inspectorate Office are the subject of this study. A sample of 35 people who answered was collected by purposive sampling method. This study uses primary data through distributing questionnaires to respondents. Descriptive statistical tests, validity, reliability, normality, multicolinerity, heteroscedasticity, coefficient of determination, F, and t tests were performed on each variable using SPSS 25. The results of this study are the effect of auditor ability is not related to audit quality, independence factors and auditor experience are positively related to audit quality. And auditor ethics cannot moderate the factors of competence, independence and auditor experience on audit quality.