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Displaying 10 articles of 54 total result(s).

Original Article

Information Technology Governance Mechanisms and Audit Technology Performance in Malaysia

Sharifah Norhafiza Syed Ibrahim
ORCiD ,
Nurul Aida Khaidzi
,
Yusri Arshad
ORCiD

Keywords: Audit technology performance, IT governance mechanisms, IT Strategy, IT Steering Committee

Article no: 1

Pages 1-11

Doi: 10.15405/epfe.23081.1

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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

Digitalization Of Tax Control In The Russian Federation: Analysis And Trends

Svetlana Aleksandrovna Zhutiaeva
,
Tatyana Pavlovna Satsuk
,
Alla Alfredovna Geyser
,
Maria Vyacheslavovna Bulygina

Keywords: On-site and off-site tax audits, tax monitoring, Standard Audit File for Tax, computer-assisting learning, financing of Informatization, tax sanctions

Article no: 56

Pages 449-455

Doi: 10.15405/epsbs.2021.03.56

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Original Article

Audit Committee Characteristics and Environmental Disclosure Quality Among Malaysian Environmentally Sensitive Industries

Nik Amalena Najebah Nik Azman
,
Sharina Mohd Salleh
,
Amirul Syafiq Mohammad Zaidi
,
Heranya A/P Thirunakkarasu
,
Muhammad Azri Abrahem
,
Thatcchayini A/P Koru

Keywords: Environmental reporting, environmentally sensitive industries, environmental disclosure quality, audit committee

Article no: 1

Pages 1-12

Doi: 10.15405/epsbs.2020.12.05.1

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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

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

The Controlling Function Paradigm For Tax Authorities

Musa Shamsudinovich Basnukayev
,
Lyudmila Vladimirovna Popova
,
Boris Grigoryevich Maslov
,
Irina Valeryevna Sugarova
,
Ismail Tabikhanovich Batayev

Keywords: Taxation policy, control; monitoring and auditing activities

Article no: 19

Pages 140-144

Doi: 10.15405/epsbs.2020.10.05.19

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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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