Vol. 1 No. 4 (2025): July 2025

View 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