ARTIKEL & JURNAL ILMIAH

ARTIKEL

• Measuring Internal Auditing’s Value
• Research Opportunities in Internal Auditing – The Institute of Internal Auditors Research Foundation
• Best Practices For Internal Audit in Government Departements

JURNAL ILMIAH

International Journal of Auditing

    Volume 21, Issue 3 – NOVEMBER 2017

• Auditing research opportunities from an international perspective (pages 223–224)
• The occurrence and awareness of a misstatement effect in auditors’ internal control severity judgments (pages 225–236)
• What drives and measures public sector internal audit effectiveness? Dependent and independent variables (pages 237–248)
• Joint audit, political connections and cost of debt capital (pages 249–270)
• The impact of corporate social responsibility assurance on investor decisions: Chinese evidence (pages 271–287)
• New clients, audit quality, and audit partner industry expertise: Evidence from Taiwan (pages 288–303)
• Audit committee cash compensation and propensity of firms to beat earnings by a large margin: Conditional effects of CEO power and agency risks (pages 304–323)
• Client’s business risk, public-interest entities, and audit fees: The case of German credit institutions (pages 324–338)

    Volume 21, Issue 2 – JULI 2017

• Male and Female Auditors: An Ethical Divide? (pages 131–149)
• Audit Quality for US-listed Chinese Companies (pages 150–163)
• Institutional Monitoring, Political Connections and Audit Fees: Evidence from Malaysian Firms (pages 164–176)
• Audit Quality, Earnings Management, and Cost of Equity Capital: Evidence from India (pages 177–189)
• Harvesting Public Audit Knowledge: Implications for Theory and Practice (pages 190–197)
• Can I Interrupt You? Understanding and Minimizing the Negative Effects of Brief Interruptions on Audit Judgment Quality (pages 198–211)
• Do Family Firms Purchase More Nonaudit Services than Non-Family Firms?(pages 212–221)

    Volume 21, Issue 1 – Maret 2017

• Do Mother and Father Auditors Have Equal Prospects for Career Advancement?(pages 1–10)
• Audit Tendering in the UK: A Review of Stakeholders’ Views (pages 11–23)
• Performance Evaluations in Audit Firms: Evaluation Foci and Dysfunctional Behaviour (pages 24–37)
• Effects of Auditors’ Ethical Orientation and Self-Interest Independence Threat on the Mediating Role of Moral Intensity and Ethical Decision-Making Process (pages 38–58)
• Adoption of International Standards on Auditing (ISA): Do Institutional Factors Matter? (pages 59–81)
• Fighting Corruption by Means of Effective Internal Audit Function: Evidence from the Ghanaian Public Sector (pages 82–99)
• An International Perspective on Audit Report Lag: A Synthesis of the Literature and Opportunities for Future Research (pages 100–127)