Arizona Mustikarini

Arizona Mustikarini
Universitetet i Agder | UIA · School of Business and Law

Doctor of Philosophy

About

12
Publications
7,901
Reads
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50
Citations
Citations since 2017
12 Research Items
50 Citations
201720182019202020212022202302468101214
201720182019202020212022202302468101214
201720182019202020212022202302468101214
201720182019202020212022202302468101214
Introduction
Arizona Mustikarini is a PhD Research Fellow in Auditing at the Department of Economics and Finance, University of Agder School of Business and Law. She holds a Master's degree in Business (Accounting) from Monash University Australia, and a Bachelor Degree in Accounting at Universitas Gadjah Mada, Indonesia. She is an Indonesian Chartered Accountant holder, a member of European Accounting Association, and was a visiting professor at Anadolu University, Turkey.
Additional affiliations
March 2019 - June 2020
Universitetet i Agder
Position
  • PhD Student
Description
  • https://www.uia.no/en/kk/profile/arizonam
September 2012 - present
Universitas Gadjah Mada
Position
  • Lecturer
Education
February 2014 - February 2015
Monash University (Australia)
Field of study
  • Accounting
August 2005 - February 2006
Hochschule Pforzheim
Field of study
  • International Management
August 2003 - May 2007
Universitas Gadjah Mada
Field of study
  • Accounting

Publications

Publications (12)
Article
Full-text available
This study examines the extent to which enrollment in accounting programs influences students' skepticism levels. We compare the skepticism scores between final-year accounting students in undergraduate and professional programs. This study also investigates the impacts of trait skepticism and situational skepticism on the participants' initial jud...
Article
This study systematically reviews the auditor-client relationship (ACR) literature spanning 1976 to 2019 to provide future research directions. The study analysed 140 articles from the Web of Science database, authored by 259 scholars across 28 countries and published in 47 journals. It identified three major research streams to understand the ACR...
Presentation
Full-text available
Here is my virtual presentation at the Faculty of Economics and Business Universitas Gadjah Mada Indonesia on June 17, 2022
Article
Prior studies in developed countries investigate the auditor’s fraud detection process. However, it is unclear whether the results from developed countries apply in developing countries because no fraud detection research has been performed in this setting. The current study examines how auditors in two developing countries, Indonesia and Ghana, ap...
Preprint
Full-text available
ABSTRAK Artikel ini menjelaskan bias metoda bersama (common method bias) yang terjadi pada riset keperilakuan yang menggunakan structural equation modelling sebagai alat analisis. Bias metoda bersama dapat terjadi karena konstruk-konstruk laten yang dihipotesiskan di dalam riset memiliki pengukur konstruk yang sama. Hal ini menyebabkan efek korelas...
Chapter
Full-text available
Peneliti dari Oxford University memprediksi bahwa 94 persen probabilitas akuntan dan auditor profesional akan digantikan oleh komputer atau robot akibat disrupsi teknologi keempat. Di Indonesia, telah banyak ulasan yang secara umum mendiskusikan tentang dampak perkembangan teknologi yang masif (atau lebih dikenal dengan istilah “Revolusi Industri 4...
Chapter
Full-text available
Artikel ini menjelaskan bias metoda bersama (common method bias) yang terjadi pada riset keperilakuan yang menggunakan structural equation modelling sebagai alat analisis.
Preprint
Full-text available
Abstrak. Artikel ini menjelaskan bias metoda bersama (common method bias) yang terjadi pada riset keperilakuan yang menggunakan structural equation modelling sebagai alat analisis. Bias metoda bersama dapat terjadi karena konstruk-konstruk laten yang dihipotesiskan di dalam riset memiliki pengukur konstruk yang sama. Hal ini menyebabkan efek korela...
Article
Full-text available
Academic dishonesty among students has been recognised as a major concern in higher education in Indonesia. Accounting research arguably need to give more attention to this issue. This is partly because of the importance of integrity as part of accounting ethics and professionalism. However, little currently known about academic dishonesty among ac...
Article
Full-text available
This study investigates the effect of professional skepticism and client narcissism on auditors' fraud risk assessment. Financial reporting fraud has become a concern for auditors as part of their responsibility. Auditors are expected to assess the risk of fraud as well as its impact on financial reporting. During fraud risk assessment, several fac...
Article
Full-text available
Academic dishonesty is a serious educational problem. Moreover, the tendency to cheat at workplace appertain with the frequency of cheating in college. This study aims to empirically examine the influence of individual factors and situational factors to the intention of accounting students to conduct an academic dishonesty. This study uses survey a...

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