Archives

  • July 2025
    Vol. 1 No. 4 (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.

  • April 2025
    Vol. 1 No. 3 (2025)

    We express our gratitude for the publication of the Journal of Accounting and Audit, Volume 1 Number 3 of 2025 (April Edition). This edition contains a number of scientific articles discussing current topics in the fields of accounting and auditing, written by authors from various educational institutions in Indonesia. Each article offers a valuable academic contribution, both in terms of theory and practice, and involves a research approach that is relevant to the dynamics of the accounting world.   The topics discussed include the influence of internal control and human resource competence on fraud prevention, the complexity of auditors' tasks and experience in audit decision making, and the role of professional ethics and organizational commitment in improving auditor performance. Last but not least, this edition also presents case studies of fraud behavior in certain companies.   We hope that this publication can be a useful reference for academics, practitioners, and researchers in broadening their horizons and supporting the development of science in the field of accounting. Happy reading and hopefully useful.

  • January 2025
    Vol. 1 No. 2 (2025)

    This Volume 1 Number 2 Year 2025 Publication contains scientific articles with various accounting and auditing topics and different affiliations. Enjoy reading and citing the articles contained in our publication in this edition. In this issue, we are proud to present articles resulting from the research of authors affiliated with six esteemed universities in Indonesia. Their participation reflects the importance of inter-university collaboration in advancing knowledge in the fields of accounting and auditing

  • October 2024
    Vol. 1 No. 1 (2024)

    This Volume 1 Number 1 Year 2024 Publication contains scientific articles with various accounting and auditing topics and different affiliations. Enjoy reading and citing the articles contained in our publication in this edition.