This study aims to examine the effect of organizational culture, professional commitment, and auditor ethics on performance auditors at Surabaya public accounting firm. The type research conducted is descriptive quantitative with survey method. number respondents in this were 60 from 12 Public Accounting Firms which selected randomly. method data acquisition comes questionnaires that are distri...

Data integrity is an important phase in cloud computing. Since the previous couple of years the protocols that was evoked during this field has reached greater heights.[1] Existing protocols with the assistance of a third-party auditor in an exceedingly previous work, Sebe ́et al propose a data integrity verifying protocol that supports information dynamics[2]. During this paper, we adapt Sebe ́e...

Errors in spreadsheet applications and models are alarmingly common (some authorities, with justification cite spreadsheets containing errors as the norm rather than the exception). Faced with this body of evidence, the auditor can be faced with a huge task the temptation may be to launch code inspections for every spreadsheet in an organisation. This can be very expensive and time-consuming. T...

Nonaudit services performed by auditors for their audit clients have long been a focus of concern for regulators. The SEC has mandated disclosure of fees for both audit and nonaudit services in order to provide investors with a more transparent representation of the auditor-client relationship. The purpose of this study is to investigate whether nonaudit service fees influence the value relevan...

This paper demonstrates the existence of two different kinds of externalities induced by an auditor servicing multiple clients at the same time. First, we show that the capital market price for a client can increase in the number of qualified reports that his auditor issues to his other clients, thus producing a stock price externality. Second, when the audit firm has limited wealth, an additio...

This study aims to determine the partial effect of financial stability, targets, ineffective monitoring, quality external audit, change in auditors, directors, frequency number CEO's picture on statement fraud mining companies listed IDX. 2021. used a quantitative approach and sample collection method this purposive sampling obtained as many 18 samples. The type data is secondary sourced from c...

ABSTRAK Penelitian ini merupakan penelitian auditing, yang menjadi focus permasalahan dalam adalah apakah varibael skeptisisme professional auditor, kompetensi auditor dan pengalaman berpengaruh terhadap pendeteksian kecurangan pada Kantor Akuntan Publik di kota Palembang. Adapun tujuan khusus untuk mengetahui secara rinci pengaruh dari masing-masing variable yaitu memiliki bekerja (KAP) Kota A...

The purpose of this study is to investigate the effect of corporate governance, the ownership percentage of major and institutional shareholders, auditor change, audit committee independence, and information asymmetry on accounting conservatism. Basu's model (1997) has been used to evaluate the relationship among variables. The present study is a post-event study, and the research sample includ...

In this paper, we study the important issue of verifying service-level agreement (SLA) with an untrusted cloud and present an SLA verification framework that utilizes a third-party auditor (TPA). A cloud provides users with elastic computing and storage resources in a pay-as-you-go way. An SLA between the cloud and a user is a contract that specifies the computing resources and performances tha...