Arizona Mustikarini

Universitetet i Agder | UIA · School of Business and Law

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...

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...

Here is my virtual presentation at the Faculty of Economics and Business Universitas Gadjah Mada Indonesia on June 17, 2022

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...

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...

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...

Artikel ini menjelaskan bias metoda bersama (common method bias) yang terjadi pada riset keperilakuan yang menggunakan structural equation modelling sebagai alat analisis.

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...

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...

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...

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...