Ditemukan 2 dokumen yang sesuai dengan query
Intiyas Utami
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Behavioral research in accounting is paying more attention to auditing issue since auditing relies heavily
on judgment and decision making process. This article describes the development of experimental auditing
research and identifies the potentials for contemporary research by documenting the international article
from the 1970s to 2000s. This article is organized into the following sections. After the introductory part,
it discusses the nature of experimental auditing research (EAP), the evolution of international EAP, topics
of contemporary EAP, and the development ...
"
Universitas Kristen Satya Wacana, Fakultas Ekonomika dan Bisnis, 2013
PDF
Artikel Jurnal Universitas Indonesia Library
Yavida Nurim
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Based on cognitive theory, this study aims to compare between outcome feedback and
explanatory feedback in the acquiring of internal control review task knowledge and
performance. Both of feedbacks serve different review mechanism, so it will influence auditor?s
judgment process. This study uses experimental method, involving undergraduate accounting
students as participants as a proxy for inexperienced auditors. The result implies that training
should enhance the optimum knowledge acquisition because the appropriateness of training
method will encourage optimum auditor?s performance in internal ...
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Universitas Janabadra, 2015
J-Pdf
Artikel Jurnal Universitas Indonesia Library
