This study aims to examine the effect of Financial Target, Stability, External Pressure, Ineffective Monitoring, Auditor Switching, Change in Director, Arrogance, and Collusion on Fraudulent Statements. The population this are banking companies listed Indonesia Stock Exchange 2018-2021 which were selected using Purposive Sampling method so that total sample is 172. analytical used Logistics Reg...

The ubiquitous nature of the internet and the diversity of user groups means that established techniques for accessibility evaluation may need to evolve in order to be effective. This paper describes the development of a web accessibility auditing instrument, known as the Accessibility Evaluation Assistant (AEA) designed to assist novice auditors in the process of an accessibility evaluation fo...

1 SUMMARY Auditors often consider a stratified finite population where each unit is classified as either acceptable or in error. Based on a random sample the auditor may be required to give an upper confidence bound for the number of units in the population that are in error. In other cases the auditor may need to give a p value for the hypothesis that at least 5% of the units in the population...

A basic method in computer security is to perform integrity checks on the file system to detect the installation of malicious programs, or the modification of sensitive files. Integrity tools to date rely on the operating system to function correctly, so once the operating system is compromised even a novice attacker can easily defeat these tools. A novel way to overcome this problem is the use...

Corporate accounting failures and regulatory proceedings that led to the enactment of the Sarbanes–Oxley Act of 2002 increased the scrutiny of auditors. We investigate whether these events resulted in a change in auditor behavior with respect to going concern reporting. Generally speaking, we find that non-Big N auditors became more conservative while Big N auditors became more accurate. Specif...