
About the Journal
Journal of Accounting and Auditing is a peer-reviewed academic journal that serves as a forum for the dissemination of high-quality research results and innovative ideas in the fields of accounting, auditing, and related disciplines. Published periodically through an open access system, Journal of Accounting and Auditing is committed to advancing the boundaries of knowledge by promoting intellectual rigor and encouraging collaboration between researchers, academics, and practitioners worldwide.
Articles published in Yayasan Az Zukhruf Cendikia are processed entirely online. Submitted articles will be peer-reviewed by qualified National and international Reviewers. Complete information for article submission and other instructions are available in each issue.
Journal of Accounting and Auditing is published annually in October, January, April, July but accepted articles will be queued in the In-Press edition before being published at the specified time.
For more information, submissions, or inquiries, please visit our website or contact us.
Journal Title | : Journal of Accounting and Auditing |
Initials | : JAA |
Frequency | : October, January, April, July |
E-ISSN | : 3090-2401 |
Chief Editor | : Dr. Yusuf Faisal |
DOI Prefix | : |
Publisher | : Yayasan Az Zukhruf Cendikia |
: +62 856 11 17124 | |
Accreditation | : Non Sinta |
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Current Issue
Vol. 1 No. 4 (2025): July 2025

We are pleased to present the Journal of Accounting and Auditing Vol. 1, Issue 4 (July 2025), featuring a collection of recent scholarly works in the fields of accounting and auditing. This edition includes five selected articles that explore key factors influencing audit judgment, audit quality, and fraud detection, with in-depth empirical approaches relevant to current professional practices.
Contributors from various universities across Indonesia offer diverse perspectives drawn from both academic and practical backgrounds. The topics covered include professional ethics, time pressure, professional skepticism, religiosity, and task complexity in auditing, along with several moderating variables that enrich the analysis. These studies reflect the real-world dynamics and challenges faced by auditors in fulfilling their responsibilities.
We hope this journal serves as a valuable source of knowledge for academics, students, and practitioners seeking to deepen their understanding and improve research quality in the field of accounting and auditing. Happy reading, and may this edition inspire future research and better practices.
Published:
2025-07-12
Articles
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The Effect of Professional Ethics, Locus of Control, and Auditor Expertiseon Audit Judgement
Abstract View: 28,
PDF Download: 12
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The Effect of Time Pressure, Accountability and Due Profesional Care on Audit Quality
Abstract View: 44,
PDF Download: 25
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The Effect of Professional Skepticism and Red Flags on Fraud Detection with Auditor Experience as a Moderating Variable
Abstract View: 24,
PDF Download: 9
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The Effect of Religiosity, Rule Compilance, and Machiavellian Nature on Fraudulent Behaviour
Abstract View: 13,
PDF Download: 7
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The Effect Of Auditor Knowledge, Work Experience On Audit Judgment With Task Complexity As A Moderating Variable
Abstract View: 36,
PDF Download: 20