Passwords are the foremost mean to achieve data and computer security. Hence, choosing a strong password which may withstand dictionary attacks is crucial in establishing the security of the underlying system. In order to ensure that strong passwords are chosen, system administrators often rely on password auditors to filter weak password digests. Several tools aimed at preventing digest misuse...

The assessment of a client’s internal control environment is a recognized and crucial part of financial statements auditing. Appropriate tools and techniques are required in order to enable the auditor to understand the organizational environment and to evaluate the compliance of controls along accounting-relevant processes. This researchin-progress paper provides initial research findings in t...

I tried to present a new method to prevent collusion through employing two auditors at the same time and inspiring them provide true report by exploiting their prisoner’s dilemma. But I found this method cannot be put into practice because of the high cost. So I analyzed whether sending the second auditor in a probability, a low cost method, can deter the audit collusion. I find sending the sec...

Penelitian ini bertujuan untuk mengetahui Pengaruh Profesionalisme, Pengalaman Auditor, dan Work From Home Terhadap Kinerja Auditor (Studi Kasus Pada Kantor Akuntan Publik di Jakarta Selatan). Jenis penelitian menggunakan metode kuantitatif. Populasi dalam adalah 12 Selatan. Teknik pengambilan sampel teknik convenience sampling diambil berdasarkan ketersediaan elemen kemudahan mendapatkannya, a...

Purpose: The object of this analysis is to investigate empirically the determinants audit selection by local or Non-local Auditor (NLA) and their effect on companies listed Tehran Bourses. Theoretical framework: an independent auditor influenced numerous factors. agency theory predicts that when firm size, debt leverage, staff compensation costs rise, likelihood electing a qualified volunteer i...

As our nation’s population ages, an increasing number of Americans will need some type of long-term care services. While more attention is being focused on the development of alternatives to nursing home care, most public and private spending still pays for institutional care in nursing homes. Minnesota spent over $800 million in Medicaid funds on nursing homes in 1995; the federal government f...

Penelitian ini menunjukkan beberapa kasus yang berkaitan dengan kualitas audit oleh auditor. Oleh karena itu, penelitian bertujuan untuk menguji pengaruh independensi auditor, kompetensi fee audit, dan masa terhadap auditor pada kantor akuntan publik di Indonesia. Populasi sampel dalam adalah Indonesia dari 17 kota 55 publik. Sampel ditentukan menggunakan metode kuesioner jumlah sebanyak 101 ta...