AUDIT QUALITY IN THE BLOCKCHAIN ERA : AN INVESTIGATION OF THE IMPACT OF INDIVIDUAL AND ORGANIZATIONAL FACTORS
Abstract
This study aims to identifying effect of individual and organizational factors to audit quality in the blockchain technologhy era. Analysis of data uses multiple linear regression. Unit of analysis in this research are auditor in Indonesia. In order to obtain primary data, we use questionnaires. The result of this research is intended to identifying the effect of individual and organizational factors to enhance Audit Quality In The Blockchain Era. We find that the business process knowledge of auditors have positively influence to the audit quality, IT Knowledge of auditors have robust influence to the audit quality, and keep to update accounting standards knowledge.
References
Angelia, M., Ginting, D., Hutagalung, D., & Hayati, K. (2020). THE EFFECT OF KNOWLEDGE, ACCOUNTABILITY, AND PROFESSIONALISM ON THE QUALITY OF AUDITOR’S WORK (BPKP) NORTH SUMATRA. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 4(3), 1205-1221. https://doi.org/10.31955/mea.v4i3.547
Brazel, J. F., S. B. Jackson, T. J. Schaefer, and B. W. Stewart. 2016. The outcome effect and professional skepticism. The Accounting Review 91 (6): 1577–1599.
Guilbault, R. L., F. B. Bryant, J. H. Brockway, and E. J. Posavac. 2004. A meta-analysis of research on hindsight bias. Basic and Applied Social Psychology 26: 103–117.
Hurtt, R. K., H. Brown-Liburd, C. E. Early, and G. Krishnamoorthy. 2013. Research on auditor professional skepticism: Literature synthesis and opportunities for future research. Auditing: A Journal of Practice & Theory 32 (Supplement): 45-97.
International Federation of Accountants (IFAC). 2015. Invitation to comment: Enhancing audit quality in the public interest: A focus on professional skepticism, quality control and group audits. New York, NY: IFAC.
Lindsay, R. M. and A. S. C. Ehrenberg. 1993. The design of replicated studies. The American Statistician 47 (3): 217–228.
Lipe, M. G. 1993. Analyzing the variance investigation decision: The effects of outcomes, mental accounting, and framing. The Accounting Review 68 (4): 748–764.
Nelson, M. 2009. A model and literature review of professional skepticism in auditing. Auditing: A Journal of Practice & Theory 28 (2): 1–34.
Public Company Accounting Oversight Board (PCAOB). 2012. Maintaining and applying professional skepticism in audits. Staff Audit Practice Alert No. 10 (SAPA 10). Washington, D.C.: PCAOB.
———. 2018. Due professional care in the performance of work. AS 1015. Washington, D.C.: PCAOB.
Salterio, S. E. 2014. We don’t replicate accounting research-Or do we? Contemporary Accounting Reserarch 31 (4): 1134–1142.
Tan, H.-T., and M. G. Lipe. 1997. Outcome effects: The impact of decision process and outcome controllability. Journal of Behavioral Decision Making 10 (4): 315–325.
Wu, D-A., S. Shimojo, S. W. Wang, and C. F. Camerer. 2012. Shared visual attention reduces hindsight bias. Psychological Science 23 (12): 1524–1533. Brazel, J. F., S. B. Jackson, T. J. Schaefer, and B. W. Stewart. 2016. The outcome effect and professional skepticism. The Accounting Review 91 (6): 1577–1599.
Guilbault, R. L., F. B. Bryant, J. H. Brockway, and E. J. Posavac. 2004. A meta-analysis of research on hindsight bias. Basic and Applied Social Psychology 26: 103–117.
Hurtt, R. K., H. Brown-Liburd, C. E. Early, and G. Krishnamoorthy. 2013. Research on auditor professional skepticism: Literature synthesis and opportunities for future research. Auditing: A Journal of Practice & Theory 32 (Supplement): 45-97.
International Federation of Accountants (IFAC). 2015. Invitation to comment: Enhancing audit quality in the public interest: A focus on professional skepticism, quality control and group audits. New York, NY: IFAC.
Lindsay, R. M. and A. S. C. Ehrenberg. 1993. The design of replicated studies. The American Statistician 47 (3): 217–228.
Lipe, M. G. 1993. Analyzing the variance investigation decision: The effects of outcomes, mental accounting, and framing. The Accounting Review 68 (4): 748–764.
Nelson, M. 2009. A model and literature review of professional skepticism in auditing. Auditing: A Journal of Practice & Theory 28 (2): 1–34.
Public Company Accounting Oversight Board (PCAOB). 2012. Maintaining and applying professional skepticism in audits. Staff Audit Practice Alert No. 10 (SAPA 10). Washington, D.C.: PCAOB.
———. 2018. Due professional care in the performance of work. AS 1015. Washington, D.C.: PCAOB.
Salterio, S. E. 2014. We don’t replicate accounting research-Or do we? Contemporary Accounting Reserarch 31 (4): 1134–1142.
Tan, H.-T., and M. G. Lipe. 1997. Outcome effects: The impact of decision process and outcome controllability. Journal of Behavioral Decision Making 10 (4): 315–325.
Wu, D-A., S. Shimojo, S. W. Wang, and C. F. Camerer. 2012. Shared visual attention reduces hindsight bias. Psychological Science 23 (12): 1524–1533.
Brazel, J. F., S. B. Jackson, T. J. Schaefer, and B. W. Stewart. 2016. The outcome effect and professional skepticism. The Accounting Review 91 (6): 1577–1599.
Guilbault, R. L., F. B. Bryant, J. H. Brockway, and E. J. Posavac. 2004. A meta-analysis of research on hindsight bias. Basic and Applied Social Psychology 26: 103–117.
Hurtt, R. K., H. Brown-Liburd, C. E. Early, and G. Krishnamoorthy. 2013. Research on auditor professional skepticism: Literature synthesis and opportunities for future research. Auditing: A Journal of Practice & Theory 32 (Supplement): 45-97.
International Federation of Accountants (IFAC). 2015. Invitation to comment: Enhancing audit quality in the public interest: A focus on professional skepticism, quality control and group audits. New York, NY: IFAC.
Lindsay, R. M. and A. S. C. Ehrenberg. 1993. The design of replicated studies. The American Statistician 47 (3): 217–228.
Lipe, M. G. 1993. Analyzing the variance investigation decision: The effects of outcomes, mental accounting, and framing. The Accounting Review 68 (4): 748–764.
Nelson, M. 2009. A model and literature review of professional skepticism in auditing. Auditing: A Journal of Practice & Theory 28 (2): 1–34.
Public Company Accounting Oversight Board (PCAOB). 2012. Maintaining and applying professional skepticism in audits. Staff Audit Practice Alert No. 10 (SAPA 10). Washington, D.C.: PCAOB.
———. 2018. Due professional care in the performance of work. AS 1015. Washington, D.C.: PCAOB.
Salterio, S. E. 2014. We don’t replicate accounting research-Or do we? Contemporary Accounting Reserarch 31 (4): 1134–1142.
Tan, H.-T., and M. G. Lipe. 1997. Outcome effects: The impact of decision process and outcome controllability. Journal of Behavioral Decision Making 10 (4): 315–325.
Wu, D-A., S. Shimojo, S. W. Wang, and C. F. Camerer. 2012. Shared visual attention reduces hindsight bias. Psychological Science 23 (12): 1524–1533. Brazel, J. F., S. B. Jackson, T. J. Schaefer, and B. W. Stewart. 2016. The outcome effect and professional skepticism. The Accounting Review 91 (6): 1577–1599.
Guilbault, R. L., F. B. Bryant, J. H. Brockway, and E. J. Posavac. 2004. A meta-analysis of research on hindsight bias. Basic and Applied Social Psychology 26: 103–117.
Hurtt, R. K., H. Brown-Liburd, C. E. Early, and G. Krishnamoorthy. 2013. Research on auditor professional skepticism: Literature synthesis and opportunities for future research. Auditing: A Journal of Practice & Theory 32 (Supplement): 45-97.
International Federation of Accountants (IFAC). 2015. Invitation to comment: Enhancing audit quality in the public interest: A focus on professional skepticism, quality control and group audits. New York, NY: IFAC.
Lindsay, R. M. and A. S. C. Ehrenberg. 1993. The design of replicated studies. The American Statistician 47 (3): 217–228.
Lipe, M. G. 1993. Analyzing the variance investigation decision: The effects of outcomes, mental accounting, and framing. The Accounting Review 68 (4): 748–764.
Nelson, M. 2009. A model and literature review of professional skepticism in auditing. Auditing: A Journal of Practice & Theory 28 (2): 1–34.
Public Company Accounting Oversight Board (PCAOB). 2012. Maintaining and applying professional skepticism in audits. Staff Audit Practice Alert No. 10 (SAPA 10). Washington, D.C.: PCAOB.
———. 2018. Due professional care in the performance of work. AS 1015. Washington, D.C.: PCAOB.
Salterio, S. E. 2014. We don’t replicate accounting research-Or do we? Contemporary Accounting Reserarch 31 (4): 1134–1142.
Tan, H.-T., and M. G. Lipe. 1997. Outcome effects: The impact of decision process and outcome controllability. Journal of Behavioral Decision Making 10 (4): 315–325.
Wu, D-A., S. Shimojo, S. W. Wang, and C. F. Camerer. 2012. Shared visual attention reduces hindsight bias. Psychological Science 23 (12): 1524–1533.
Published
2023-08-31
How to Cite
Wijaya, I. N., Setiana, S., & Rusyana, F. (2023). AUDIT QUALITY IN THE BLOCKCHAIN ERA : AN INVESTIGATION OF THE IMPACT OF INDIVIDUAL AND ORGANIZATIONAL FACTORS. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 7(2), 1885-1902. https://doi.org/10.31955/mea.v7i2.3291
Section
Articles
Copyright (c) 2023 Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
