Aug 2026· Jurnal Riset Akuntansi Soedirman· 0 citations
Abstract
Governance gaps in high-value startups often stem from an imbalance between business growth ambitions and the integrity of internal oversight. This study analyzes the impact of governance gaps on fraud risk through the mediating role of audit quality, using a case study of alleged financial statement manipulation at eFishery during the 2024–2025 period. Using a quantitative PLS-SEM approach based on SmartPLS on data from 114 auditor respondents in Indonesia, the results show that governance gaps do not have a significant direct effect on fraud risk, but do have a significant positive effect on audit quality. Audit quality fully mediates this relationship. These findings underscore the critical role of auditor independence and skepticism as the last line of defense. Implications: Regulators and management need to strengthen audit quality alongside governance reforms to ensure ethical business sustainability.
Audit quality has traditionally been examined through quantitative indicators such as earnings management, financial reporting quality, and firm value. However, limited research has explored how key governance actors interpret audit quality and how it contributes to company value during periods of profitability volatil...
Leonard Pangaribuan, Tubagus Ismail, Muhamad Taqi et al.· F1000Research· 0 citations
This study investigates the impact of creative accounting practices on the quality of internal auditing in Jordanian public shareholding companies. Creative accounting, defined as managerial manipulation of financial statements to achieve desired outcomes without reflecting the true financial position, undermines trans...
Maha Kareem Atyieh Abuyabes, Alia Majed Ahmad Khalaf, Ahmad Yahia Mustafa Al Astal et al.· Corporate Law & Governan...· 0 citations
This study investigates the effects of governance quality and regulatory quality on sustainable business performance among publicly listed firms in Nigeria. Grounded in Institutional Theory, Stakeholder Theory, and the Triple Bottom Line (TBL) framework , the study examines how institutional quality influences firms' e...
U. Abbo· Australian Journal of Busine...· 0 citations
— This study investigates the impact of enterprise supply chain stability on audit fees in the context of China ’ s capital market. Drawing on audit risk theory and resource dependence perspectives, the analysis argues that stable supply chain relationships reduce operational uncertainty and improve the credibility of...
Han Han, Li Luo· International Journal of Tra...· 0 citations
Audit quality has become a critical issue in ensuring the credibility of financial statements,
particularly amid increasing business complexity and inconsistent empirical findings regarding
its determinants. This study aims to examine the effect of audit tenure, audit delay, PAF size,
audit fee, and firm size on audit...
S. Handoyo, Yulianisa Dwi Maharani· International journal of eco...· 0 citations
The study examined the effect of internal audit committee diversity on the financial reporting
quality of listed industrial goods companies in Nigeria. An ex post facto research design was
adopted, and data were collected from nine purposively selected firms listed on the Nigerian
Exchange Group (NGX) over the period 2...
Ogiriki Tonye· Journal of Accounting and Fi...· 0 citations
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