Proofs of storage (POR or PDP) is a cryptographic tool, which enables data owner or third party auditor to audit integrity of data stored remotely in a cloud storage server, without keeping a local copy of data or downloading data back during auditing. We observe that all existing publicly verifiable POS schemes suffer from a serious drawback: It is extremely slow to compute authentication tags...

This research examines the association between external auditors’ position in their firm (rank) and their consideration of fraud risk factors when planning an audit. Included in this examination is a study of the relationship between rank and judgmental agreement among auditors concerning the effects of risk factors on the extent of substantive testing. Results reveal that, when planning the ex...

This study aims to determine the impact of audit opinion analysis, board directors turnover, KAP scale, client and delay on auditor turnover.The sample used in this is all real estate companies listed Indonesia Stock Exchange from 2019 2021. The results show that growth reputation have a positive effect income. suggests scale reliability are crucial information therefore more research needed fu...

The phenomenon of client pressure on the behavior accountants in Indonesia producing quality audit results is interesting to study, especially Java and Bali which can represent condition Indonesian economy. This study examines effect fees, auditor competence, professional ethics skepticism quality. sample framework based 2020 directory Association Professional Accountants, with a total 781 Publ...

wTere prepared, is devoted to the auditing of the receipts of the interurban section of the railway, both passenger and express. This division also keeps records of car mileage and calculates the expenses and receipts of operating cars in terms of car miles, passenger miles, car hours and other statistical units. The daily receipts of cash and tickets of each conductor on the interurban divisio...

Controversy over auditor independence has raged in recent times, but little is known about what auditor independence means to the ultimate consumers of the auditors work. In New Zealand, the Institute of Chartered Accountants of New Zealand (called ICANZ) has held an inquiry into the issue (ICANZ, 2002, 2003), the New Zealand Stock Exchange has made changes to its listing requirements (NZX 2004...