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Displaying 50 articles of 53 total result(s).

Original Article

The Internal Auditor’s Information Technology Competency Measurement Scale Development

Lufti Julian
ORCiD ,
Razana Juhaida Johari
ORCiD ,
Daniel Lumban Tobing
,
Ludovicus Sensi Wondabio

Keywords: Comeptamcy Measurment, Covid 19 Pandemic, Internal Auditor, Inforamtion Technology

Article no: 60

Pages 709-722

Doi: 10.15405/epsbs.2023.11.60

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Original Article

Challenges of Evolving Digital Auditing Landscape Among Malaysian Government Accountants and Auditors

Nur Aima Shafie
ORCiD ,
Zuraidah Mohd Sanusi
ORCiD ,
Soliha Sanusi
ORCiD ,
Yusarina Mat Isa
ORCiD ,
Nurshuhaida Abdul Razak
ORCiD

Keywords: Auditor Performance, Digital Auditing, Digital Landscape, Government Accountants and Auditors

Article no: 57

Pages 670-682

Doi: 10.15405/epsbs.2023.11.57

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Original Article

The Impact of Corporate Governance on Auditor Change Decision

Shamharir Abidin
,
Ishaku Vandi Ishaya
,
Mohamad Naimi M-Nor

Keywords: Corporate governance; non-audit services; auditor change decision; Big 4; audit quality

Article no: 77

Pages 545-551

Doi: 10.15405/epsbs.2016.08.77

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Original Article

The Relationship Between Internal Audit And Sustainable Development: Quantitative Study

Phan Thi Thanh Quyen
,
Marina Ilyinichna Sidorova

Keywords: GRI standards, Internal audit effectiveness, sustainable development, The Sustainable Development Goals of United Nations

Article no: 109

Pages 838-851

Doi: 10.15405/epsbs.2022.12.109

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Original Article

A Study on the External Auditor’s Demographic Factors and Whistle-Blowing Intention

Sharina Mohd Salleh
,
Nik Amalena Najebah Nik Azman
,
Mohammad Hazeem Bin Taib
,
Nirainjana Devi A/P Selvam
,
Rosmira Farzana Binti Rosmahidi
,
Siti Zahira Raveena Binti Zamil

Keywords: External auditor, demographic factors, age, gender, tenure/experience, whistle-blowing intention

Article no: 4

Pages 31-41

Doi: 10.15405/epsbs.2020.12.05.4

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Original Article

With Regard To The Question Of Ensuring The Bank's Economic Security

T. M. Tarasova*
,
I. V. Frolova
,
V. A. Manyaeva
,
V. A. Piskunov

Keywords: Internal control system, economic security of the bank, internal auditor, four lines of defence

Article no: 5

Pages 30-39

Doi: 10.15405/epsbs.2020.03.5

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Original Article

IT Adoption by Internal Auditors in Malaysian Public Sector: A Preliminary Finding

Aidi Ahmi
,
Siti Zabedah Saidin
,
Akilah Abdullah
,
Ayoib Che Ahmad

Keywords: IT adoption; IT adoption model; CAATs; internal auditors; public sector; government

Article no: 94

Pages 667-673

Doi: 10.15405/epsbs.2016.08.94

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Original Article

Professional Skepticism and Self-Efficacy on the Detection of Financial Statements Fraud

Novy Silvia Dewi
ORCiD ,
Sharifah Nazatul Faiza
ORCiD ,
Daniel Lumban Tobing
,
Jamaliah Said
ORCiD ,
Lufti Julian

Keywords: Auditor, Detection of Financial Statement Fraud, Professional Skepticism, Self-Efficacy

Article no: 29

Pages 357-368

Doi: 10.15405/epsbs.2023.11.29

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Original Article

Audit Committee Characteristics and Environmental Disclosure Quality Among Malaysian Environmentally Sensitive Industries

Nik Amalena Najebah Nik Azman
,
Sharina Mohd Salleh
,
Amirul Syafiq Mohammad Zaidi
,
Heranya A/P Thirunakkarasu
,
Muhammad Azri Abrahem
,
Thatcchayini A/P Koru

Keywords: Environmental reporting, environmentally sensitive industries, environmental disclosure quality, audit committee

Article no: 1

Pages 1-12

Doi: 10.15405/epsbs.2020.12.05.1

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Original Article

Towards Optimizing The Performance Of Procurement Regulatory Agencies

Svetlana K. Tsygankova
,
Elena A. Barmina
,
Raisa A. Shchinova

Keywords: Control efficiency, joint audits, public procurement, procurement control, uniform rules

Article no: 78

Pages 647-655

Doi: 10.15405/epsbs.2021.07.78

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Original Article

Enhancing Green Investment Efficiency Through Audit Quality

Renato Sitompul
,
Zuraidah Mohd Sanusi
ORCiD ,
Maha Faisal Alsayegh
ORCiD ,
Naila Erum
ORCiD ,
Soheil Kazemian
ORCiD ,
Mizan Hitam
ORCiD

Keywords: Audit Quality, Debt Securities, Investment Efficiency, Green Investment

Article no: 100

Pages 1260-1269

Doi: 10.15405/epsbs.2023.11.100

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Original Article

The Controlling Function Paradigm For Tax Authorities

Musa Shamsudinovich Basnukayev
,
Lyudmila Vladimirovna Popova
,
Boris Grigoryevich Maslov
,
Irina Valeryevna Sugarova
,
Ismail Tabikhanovich Batayev

Keywords: Taxation policy, control; monitoring and auditing activities

Article no: 19

Pages 140-144

Doi: 10.15405/epsbs.2020.10.05.19

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Original Article

Interaction Effects of the Engagement and Firm-Level Factors on Audit Quality

Yusarina Mat-Isa
,
Muzammil S Borhan
,
Zuraidah Mohd-Sanusi
,
Fazlida Mohd-Razali
,
Daniel Lumban Tobing

Keywords: Audit Quality; Audit Engagement, Quality Management

Article no: 83

Pages 1015-1029

Doi: 10.15405/epsbs.2023.11.83

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Original Article

Information Technology Governance Mechanisms and Audit Technology Performance in Malaysia

Sharifah Norhafiza Syed Ibrahim
ORCiD ,
Nurul Aida Khaidzi
,
Yusri Arshad
ORCiD

Keywords: Audit technology performance, IT governance mechanisms, IT Strategy, IT Steering Committee

Article no: 1

Pages 1-11

Doi: 10.15405/epfe.23081.1

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Original Article

The Effect Of Workload And Role Conflict Towards Work-Life Balance

Shahidah Ahmad Suhaimi
,
Mafuzah Mohamad
,
Kamilah Seman
,
Mohd Hanief Nazmi
,
Nur Farah Hanani Ismail
,
Nur Ilyana Athirah Khaleelu Rahman

Keywords: Work-life, balance, workloads, role, conflict, auditors

Article no: 53

Pages 493-500

Doi: 10.15405/epsbs.2018.07.02.53

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Original Article

Characterization of Neuropsychological Functioning in Children with Clinical Features of ADHD

Anabel Anzola
,
Anabela Galárraga
,
Jorge Gordon

Keywords: Auditory Discrimination, Clinical Features of ADHD, Executive Functions, Neuropsychological Profile, Saccadic Movements, Working Memory

Article no: 5

Pages 39-51

Doi: 10.15405/epsbs.2021.06.5

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Original Article

Digitalization Of Tax Control In The Russian Federation: Analysis And Trends

Svetlana Aleksandrovna Zhutiaeva
,
Tatyana Pavlovna Satsuk
,
Alla Alfredovna Geyser
,
Maria Vyacheslavovna Bulygina

Keywords: On-site and off-site tax audits, tax monitoring, Standard Audit File for Tax, computer-assisting learning, financing of Informatization, tax sanctions

Article no: 56

Pages 449-455

Doi: 10.15405/epsbs.2021.03.56

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Original Article

Audit Committee Attributes and Voluntary Ethics Disclosure in Malaysian Public Listed Companies

Nor Hasimah Johari
,
Nur Izza Izzati Norshaidi
,
Nurazirah Safarina Karim
,
Nurul Afiqah Azman
,
Syafiqah Nasuha Binti Mubarak

Keywords: Audit committee, voluntary disclosure, ethics disclosure, public listed companies, annual report

Article no: 19

Pages 181-191

Doi: 10.15405/epsbs.2020.12.05.19

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Original Article

Digital Technology Skills and Fraud Risk Judgement Performance With Auditors’ Competencies Mediation

Agus Joko Pramano
,
Fazlida Mohd Razali
ORCiD ,
Jamaliah Said
ORCiD ,
Nurliyana Khalid
ORCiD ,
Mohd Taufik Mohd Suffian
ORCiD

Keywords: Auditors, Competencies, Digital Technology Skills, Fraud Detection

Article no: 69

Pages 837-848

Doi: 10.15405/epsbs.2023.11.69

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Original Article

State Regulation Measures Concerning Environmental Auditing In The Russian Federation

Ekaterina Yakimova
,
Natalia Sirina-Leboine
,
Valentina Chuksina

Keywords: Environmental protection, environmental auditing, environmental management system, legal regulation, public policy proceedings in the field of environment

Article no: 131

Pages 1016-1023

Doi: 10.15405/epsbs.2017.07.02.131

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Original Article

Value Added Tax: Financial Transactions And Unreasonable Tax Benefits

Musa Shamsudinovich Basnukayev
,
Aleksandra Aleksandrovna Mambetova
,
Lia Ilinichna Bestaeva

Keywords: VAT, tax risks, tax benefit, tax audit, tax evasion

Article no: 254

Pages 1925-1930

Doi: 10.15405/epsbs.2021.05.254

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Original Article

Regional Audit As A Basis Of The Strategy For Regional Business Development

Irina Vladimirovna Mishurova
,
Vladislav Anatolievich Rusanov
,
Olga Borisovna Chernenko
,
Tatyana Yuryevna Sinyuk
,
Natalia Gennadievna Kazimirova
,
Yulia Aleksandrovna Rybalko

Keywords: regional strategy, regional audit, business development

Article no: 196

Pages 1487-1493

Doi: 10.15405/epsbs.2021.05.196

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Original Article

Using Internal Standards In Auditing Activities To Strengthen Market Positions

Sergey Yekimov
,
Oksana Skotarenko
,
Elena Gugnina
,
Tatyana Egorushkina
,
Luiza Moldashbayeva

Keywords: Audit, audit standards, audit services market, accounting, outsourcing

Article no: 152

Pages 1142-1148

Doi: 10.15405/epsbs.2021.06.03.152

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Original Article

 Audit Committee Characteristics and Financial Reporting Quality: Nigerian Non-Financial Listed Firms

Muhammad Umar Kibiya
,
Ayoib Che Ahmad
,
Noor Afza Amran

Keywords: Audit Committee; expertise; share ownership; accrual quality; independence; financial reporting

Article no: 106

Pages 753-760

Doi: 10.15405/epsbs.2016.08.106

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Original Article

Economic Factors and Tax Evasion in Libya: Moderating Role of Political Instability

Morni Hayati Jaafar Sidik
,
Salh Agrerah Ali Mohamed
,
Haslina Binti Hassan

Keywords: Political Instability, Tax Evasion, Tax Amnesty, Tax Audit Examination

Article no: 39

Pages 505-515

Doi: 10.15405/epsbs.2023.11.02.39

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Original Article

How Auditor's Professionalism, Independence, and Information Technology Influence Audit Quality

Revi Novayanthi Br Meliala
ORCiD ,
Adila Amri Pratama
ORCiD ,
Amrie Firmansyah
ORCiD ,
Firdaus Amyar
ORCiD

Keywords: Audit Quality, Independence, Information Technology, Professionalism, Public Sector

Article no: 79

Pages 963-979

Doi: 10.15405/epsbs.2023.11.79

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Original Article

Recognizing the Current State of Operational Shariah Audit of Islamic Banks

Sri Sulistyowati
ORCiD ,
Dalila Daud
ORCiD ,
Eley Suzanna Kasim
ORCiD

Keywords: Accountability, Islamic Bank, Internal Shari’ah Audit, Islamic Governnance, Operational Shari’ah Audit

Article no: 35

Pages 419-431

Doi: 10.15405/epsbs.2023.11.35

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Original Article

Audit Committee Attributes and Financial Distress: A Case of Malaysian PN17 Companies

Sharina Mohd Salleh
,
Nik Amalena Najebah Nik Azman
,
Najwa Amani Binti Mohd Salim
,
Nur Syafiqah Binti Mohd Amirudin
,
Nurul Akmal Binti Che Wan Abdul Rahman
,
Puteri Liyana Binti Nor Azman

Keywords: Financial distress firms, audit committee, audit committee literacy, audit committee meeting, PN17

Article no: 14

Pages 131-138

Doi: 10.15405/epsbs.2020.12.05.14

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Original Article

Auditory-Visual Perception Analysis Of Multimodal Content Associated With Aggressive Behavior

Rodmonga Potapova
,
Liliya Komalova*
,
Vsevolod Potapov

Keywords: Visual perception, auditory perception, emotions, aggressive behavior, prosody, facial expressions, gesticulation

Article no: 32

Pages 267-276

Doi: 10.15405/epsbs.2019.12.02.32

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Original Article

Innovation Management In Diamond Cutting In The North

Elena Eduardovna Grigoryeva
,
Nadezhda Ruslanovna Sentizova

Keywords: Technology audit, diamond cutting, innovative infrastructure, technological backlog, gem industry, database technology

Article no: 39

Pages 312-318

Doi: 10.15405/epsbs.2021.03.39

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Original Article

Effects of Board Size, Board Committees Characteristics and Audit Quality on Audit Report Lags

Mohammed Ishaq Ahmed
,
Ayoib Che-Ahmad

Keywords: Audit report lag; board size; audit committee size; risk management committee size; audit quality

Article no: 114

Pages 810-818

Doi: 10.15405/epsbs.2016.08.114

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Original Article

The Readiness Of The Accountancy Players For The Implementation Of Artificial Intelligence

Chong Jia Hui
,
Lim Tan Chin
,
Zubir Azhar

Keywords: Artificial intelligence, e-commerce, mid-tier audit firms, focus group discussion, big data, qualitative.

Article no: 30

Pages 237-244

Doi: 10.15405/epsbs.2020.03.03.30

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Original Article

Assessment Of The Financial Statement Accuracy For The Russian Companies Financial Security

T. A. Korneeva
,
N. S. Stakanova
,
T. G. Sheshukova

Keywords: Checking of counterparties and competitors, coefficient analysis, financial statement accuracy, main problem of audit, methods of reporting analysis

Article no: 108

Pages 907-917

Doi: 10.15405/epsbs.2021.04.02.108

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Original Article

How Students Can Get Better Grades – Cognitive Skills Influencing Academic Performance

Radu Predoiu
,
Georgeta Mitrache
,
Alexandra Predoiu
,
Mihaela Păunescu

Keywords: Academic performance, attention, visual memory, auditory memory, nonverbal intelligence.

Article no: 2

Pages 9-17

Doi: 10.15405/epsbs.2018.03.2

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Original Article

Audit Committee Experts and Mandatory Disclosure Transparency of Malaysian Government Linked Companies

Muhammad Iqmal A Manap
,
Nur Shuhada Ya’acob
,
Bakhtiar Alrazi

Keywords: Audit committee, expertise, mandatory disclosure transparency, disclosure index, GLCs, Malaysia

Article no: 13

Pages 119-130

Doi: 10.15405/epsbs.2020.12.05.13

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