scholarly journals The determinant factors affecting auditors’ ability to detect fraud: Empirical study at public accounting firms in Jakarta and Tangerang

2021 ◽  
Vol 6 (2) ◽  
pp. 132-145
Author(s):  
Gracia Gracia ◽  
Ratnawati Kurnia
Keyword(s):  
Empirical Study ◽  
Public Accounting ◽  
Accounting Firms ◽  
Factors Affecting ◽  
Determinant Factors ◽  
Public Accounting Firms

Supervisory Factors Affecting Job Satisfaction in Public Accounting Firms

2000 ◽  
Vol 10 (20) ◽  
pp. 65-72 ◽  
Author(s):  
C. ALLEN CLABAUGH ◽  
GARY S. MONROE ◽  
GEOFFREY N. SOUTAR
Keyword(s):  
Job Satisfaction ◽  
Public Accounting ◽  
Accounting Firms ◽  
Factors Affecting ◽  
Public Accounting Firms

scholarly journals Extraversion-Introversion Personality Traits Of Local Firm CPAs Who Previously Worked For A National CPA Firm: An Empirical Study

2011 ◽  
Vol 22 (1) ◽  
Author(s):  
David Satava ◽  
Dan Hallock
Keyword(s):  
Empirical Study ◽  
Personality Traits ◽  
Personality Types ◽  
Font Size ◽  
Public Accounting ◽  
Accounting Firms ◽  
Local Firm ◽  
Public Accounting Firms ◽  
Level 1 ◽  
Cpa Firm

<p class="MsoNormal" style="text-align: justify; margin: 0in 0.6in 0pt 0.5in; mso-outline-level: 1;"><span style="font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 10pt;">Prior research on the personality types of CPAs has focused on which personality types were most attracted to national or local public accounting firms. P<span style="color: black;">revious studies indicate </span>that national-firm CPAs are twice as likely to be extraverts whereas local-firm CPAs are twice as likely to be introverts. No prior studies have evaluated the extraversion-introversion personality types of those who first started with a national firm before working for a local firm. This study postulates that for extraversion-introversion, CPAs who worked for a national firm before working for a local firm are statistically similar to those who have only worked for a local firm and statistically different from those who have only worked for a national firm.<span style="mso-spacerun: yes;">&nbsp; </span>With respect to extraversion-introversion for those who first started work for a national firm before working for a local CPA firm, this study supports the hypothesis that they would be different from those who had only worked for a national firm and does not support their similarity with those who had only worked for a local CPA firm.<span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp; </span></span></p>

scholarly journals ANALYSIS OF FACTORS AFFECTING AUDITOR’S JUDGEMENTS: STUDY OF PUBLIC ACCOUNTING FIRM AUDITORS IN YOGYAKARTA

InFestasi ◽  
2019 ◽  
Vol 15 (1) ◽  
pp. 10
Author(s):  
Bima Cinintya Pratama ◽  
Maulida Nurul Innayah
Keyword(s):  
Financial Statements ◽  
Dominant Factor ◽  
Public Accounting ◽  
Accounting Firms ◽  
Factors Affecting ◽  
Accounting Firm ◽  
Audit Judgment ◽  
Public Accounting Firms ◽  
Close Relationship ◽  
Largest Eigenvalues

<p><em>Audit judgment is necessary because the audit cannot be conducted on all of the evidence. These evidence is used to express an opinion on the audited financial statements, so it can be said that the audit judgment also determining the outcome of the audit. This study aims to identify and analyze the factors that affect the auditor’s judgment in doing audit. This research was explorative research. The research methodology used in this research was factor analysis method. Technique used in collecting the data was questionnaire technique. The questionnaires were delivered to 72 auditors in public accounting firms in Yogyakarta. Fifty-six questionnaires (78%) were returned complete and could be processed. The results of the data analysis show that the auditor’s judgments in doing audit are influenced by factors of audit tenure, risk, professionalism, and attitude. Audit tenure becomes the dominant factor because it has the largest eigenvalues of 6.240. The implications of this study is that public accounting firms are expected to be aware to the audit tenure so close relationship will not exist that would affect the independence and objectivity of the auditor.</em></p>

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