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...

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...

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...