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Displaying 10 articles of 16 total result(s).

Original Article

A Study on the External Auditor’s Demographic Factors and Whistle-Blowing Intention

Sharina Mohd Salleh
,
Nik Amalena Najebah Nik Azman
,
Mohammad Hazeem Bin Taib
,
Nirainjana Devi A/P Selvam
,
Rosmira Farzana Binti Rosmahidi
,
Siti Zahira Raveena Binti Zamil

Keywords: External auditor, demographic factors, age, gender, tenure/experience, whistle-blowing intention

Article no: 4

Pages 31-41

Doi: 10.15405/epsbs.2020.12.05.4

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Original Article

Digital Technology Skills and Fraud Risk Judgement Performance With Auditors’ Competencies Mediation

Agus Joko Pramano
,
Fazlida Mohd Razali
ORCiD ,
Jamaliah Said
ORCiD ,
Nurliyana Khalid
ORCiD ,
Mohd Taufik Mohd Suffian
ORCiD

Keywords: Auditors, Competencies, Digital Technology Skills, Fraud Detection

Article no: 69

Pages 837-848

Doi: 10.15405/epsbs.2023.11.69

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Original Article

Professional Skepticism and Self-Efficacy on the Detection of Financial Statements Fraud

Novy Silvia Dewi
ORCiD ,
Sharifah Nazatul Faiza
ORCiD ,
Daniel Lumban Tobing
,
Jamaliah Said
ORCiD ,
Lufti Julian

Keywords: Auditor, Detection of Financial Statement Fraud, Professional Skepticism, Self-Efficacy

Article no: 29

Pages 357-368

Doi: 10.15405/epsbs.2023.11.29

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Original Article

With Regard To The Question Of Ensuring The Bank's Economic Security

T. M. Tarasova*
,
I. V. Frolova
,
V. A. Manyaeva
,
V. A. Piskunov

Keywords: Internal control system, economic security of the bank, internal auditor, four lines of defence

Article no: 5

Pages 30-39

Doi: 10.15405/epsbs.2020.03.5

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Original Article

The Internal Auditor’s Information Technology Competency Measurement Scale Development

Lufti Julian
ORCiD ,
Razana Juhaida Johari
ORCiD ,
Daniel Lumban Tobing
,
Ludovicus Sensi Wondabio

Keywords: Comeptamcy Measurment, Covid 19 Pandemic, Internal Auditor, Inforamtion Technology

Article no: 60

Pages 709-722

Doi: 10.15405/epsbs.2023.11.60

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Original Article

Challenges of Evolving Digital Auditing Landscape Among Malaysian Government Accountants and Auditors

Nur Aima Shafie
ORCiD ,
Zuraidah Mohd Sanusi
ORCiD ,
Soliha Sanusi
ORCiD ,
Yusarina Mat Isa
ORCiD ,
Nurshuhaida Abdul Razak
ORCiD

Keywords: Auditor Performance, Digital Auditing, Digital Landscape, Government Accountants and Auditors

Article no: 57

Pages 670-682

Doi: 10.15405/epsbs.2023.11.57

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Original Article

The Impact of Corporate Governance on Auditor Change Decision

Shamharir Abidin
,
Ishaku Vandi Ishaya
,
Mohamad Naimi M-Nor

Keywords: Corporate governance; non-audit services; auditor change decision; Big 4; audit quality

Article no: 77

Pages 545-551

Doi: 10.15405/epsbs.2016.08.77

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Original Article

IT Adoption by Internal Auditors in Malaysian Public Sector: A Preliminary Finding

Aidi Ahmi
,
Siti Zabedah Saidin
,
Akilah Abdullah
,
Ayoib Che Ahmad

Keywords: IT adoption; IT adoption model; CAATs; internal auditors; public sector; government

Article no: 94

Pages 667-673

Doi: 10.15405/epsbs.2016.08.94

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Original Article

The Effect Of Workload And Role Conflict Towards Work-Life Balance

Shahidah Ahmad Suhaimi
,
Mafuzah Mohamad
,
Kamilah Seman
,
Mohd Hanief Nazmi
,
Nur Farah Hanani Ismail
,
Nur Ilyana Athirah Khaleelu Rahman

Keywords: Work-life, balance, workloads, role, conflict, auditors

Article no: 53

Pages 493-500

Doi: 10.15405/epsbs.2018.07.02.53

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