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Displaying 10 articles of 54 total result(s).

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 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

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

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

Characterization of Neuropsychological Functioning in Children with Clinical Features of ADHD

Anabel Anzola
,
Anabela Galárraga
,
Jorge Gordon

Keywords: Auditory Discrimination, Clinical Features of ADHD, Executive Functions, Neuropsychological Profile, Saccadic Movements, Working Memory

Article no: 5

Pages 39-51

Doi: 10.15405/epsbs.2021.06.5

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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

The Relationship Between Internal Audit And Sustainable Development: Quantitative Study

Phan Thi Thanh Quyen
,
Marina Ilyinichna Sidorova

Keywords: GRI standards, Internal audit effectiveness, sustainable development, The Sustainable Development Goals of United Nations

Article no: 109

Pages 838-851

Doi: 10.15405/epsbs.2022.12.109

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Original Article

Enhancing Green Investment Efficiency Through Audit Quality

Renato Sitompul
,
Zuraidah Mohd Sanusi
ORCiD ,
Maha Faisal Alsayegh
ORCiD ,
Naila Erum
ORCiD ,
Soheil Kazemian
ORCiD ,
Mizan Hitam
ORCiD

Keywords: Audit Quality, Debt Securities, Investment Efficiency, Green Investment

Article no: 100

Pages 1260-1269

Doi: 10.15405/epsbs.2023.11.100

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