Background: Attention to ethical philosophy and in particular ethical theories is necessary for audits. The purpose of this study is to identify and examine the importance of ethical theories in auditing from the perspective of experts and professional activists. Method: This research is a combination of qualitative and quantitative methods. Qualitative part is conducted by Delphi and content ...

The auditors are expected to improve the quality of audit through independence, competence, and guided by ethics auditors. This research aims test effect auditor independence competence on with as a moderating variable. population includedall working in Malang samples 40 public accounting firm Malang. hypothesis study variables. data collection was done using questionnaire survey. analysisis de...

this study investigates relation between accruals quality and auditor selection in the listed firms of tehran stock exchange (tse) during a five-year period from 2007 to 2011.  using correlation method and logistic regression technique, the results of this study indicate that client size, management change and accruals quality impact on selection of the big audit firms.  the results of this res...

the study objects for investigating the possibility of activating both audit committee and board of directors for restricting the practices of earnings management phenomenon. to achieve this objective, a questionnaire had been developed and self-administered for a selected sample consists of 123 auditors working in jordan based on the simple random sampling method. the study first hypothesis is...

This article proves the influence of Influence Task Complexity and Audit Competence on Quality moderated by Auditor Integrity. The results tested, effect with Integrity as Moderating Variable. research population is all Auditors Public Accounting Firms in Jakarta City a total 100 auditors samples. quality audits still widely questioned public because there are various assessments assessing acco...

INTRODUCTION Acute lower gastrointestinal bleeding (LGIB) is a common indication for emergency hospitalisation worldwide. In contrast to upper GIB, patient characteristics, modes of investigation, transfusion, treatment and outcomes are poorly described. There are minimal clinical guidelines to inform care pathways and the use of endoscopy, including (diagnostic and therapeutic yields), interve...

This study aims to prove the influence of auditor's competence, professionalism and ethics on audit quality. uses a quantitative approach. Respondents in this were all auditors Bengkulu Province Inspectorate as many 45 respondents.. The selection samples tested using purposive sampling. data analysis technique multiple regression analysis.The results indicate that competence affects Professiona...

This research purposes to empirically analyze the effect of audit experience on judgment, determine auditor’s perception code ethics public accountants as moderating variable that affect assess risk judgment. used a sample 140 external auditors who work in KAP at DKI Jakarta period 2016-2020. Based method convenience sampling. Data were obtained through mail survey and personal survey. The anal...