Vol. 1 No. 3 (2025): April 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.
Published:
30-04-2025
Articles
-
The Effect Of Internal Control and human Resource Competence on Fraud Prevention with Wisthleblowing System as a Moderating Variable
Abstract View: 175,
PDF Download: 118
-
The Impact of Task Complexity and Auditor Experience on Audit Judgment Using Auditor Ethics as a Moderating Factor
Abstract View: 171,
PDF Download: 91
-
The Effect of a Auditor Competence and Independence on Audit Judgment with Audit Fee as a Moderating Variable
Abstract View: 203,
PDF Download: 56
-
The Influence Of Organizational Commitment, Professional Ethics On Auditor Performance With Professionalism As A Moderating Variable
Abstract View: 152,
PDF Download: 74
