Introduction: Traditional Expertise The concept of expertise and the associated experts themselves play a central role in modern organizations. Whenever a problem arises an almost automatic response triggers us to seek out the relevant expert who, given their superior credentials, will solve the problem at hand. The entire consultancy industry relies heavily on this unquestioned institutionalis...

The purpose of an auditor’s role in society is to validate the truthfulness of financial statements. In order to perform their role, it is essential that auditors are independent of the client company and are not seen to have any motive for none disclosure of misleading information (Lavin, 1977:237). If owners of organisations doubt the auditor’s independence, financial statements will lack cre...

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Abstract. The purpose of this study was to determine how the experience and skills auditors affect identification fraudulent financial reporting. In study, fraud detection is not seen from criminal's point view, but perspective auditor. It find out well can activity on statements. Descriptive research using quantitative methodology used in study. sample consisted 37 participants, all whom worke...

This study aims to empirically analyze the effect of auditor competence on audit quality with experience as an intervening variable. research was conducted auditors at Sumbawa Regency Inspectorate. is explanatory test proposed hypothesis regarding relationship and influence between variables. Data were obtained through distributing questionnaires respondents, namely Inspectorate, totaling 15 pe...

Abstract A systematic literature review includes 69 archival studies on the impact of external auditors firms’ financial restatements, based principal agent theory. In more detail, we separate between auditor incentives and competencies to supply a high audit quality. Financial restatements represent one most important proxies quality in research, stressing an increased relevance empirical busi...

Purpose: This study aims to analyze the effect of audit tenure and auditor workload on Audit Report Lag (ARL) provide empirical evidence whether selection industry-specialized auditors partners with specific workloads can weaken this relationship.Method: research was conducted using moderated regression analysis. Selection sample purposive sampling method, from all public listed companies durin...