Author: ISIR Publisher

This study aims to analyze the influence of auditor experience, time budget pressure, and auditor competence on audit quality. The research is motivated by the increasing number of financial reporting fraud cases, which have raised public concerns regarding the integrity Read More …

This research aims to find out the influence of accounting understanding on the quality of financial reporting and to emphasize the importance of Accounting Understanding in preparing accurate and reliable financial reporting. This research utilizes a quantitative approach with primary Read More …

This study explores the impact of auditor competence and the use of technology on audit quality. High-quality audits play a crucial role in sustaining stakeholder confidence, ensuring the reliability of financial statements, and promoting effective corporate governance. Although auditing standards Read More …

This study investigates the influence of internal control systems and human resource competence on the digitalization of financial reporting, and their subsequent impact on financial reporting quality within the banking sector. The research was driven by observed weaknesses in the Read More …