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References
- Abdolmohammadi, M. J., and V. D. Owhoso. 2000. Auditors’ Ethical Sensitivity and the
- Assessment of the Likelihood of Fraud. Managerial Finance Vol. 26, pp. 21-32.
- AICPA (Americant Institute of Certified Publik Accountants) 1997. Statements on Auditing
- Standards No.82, Consideration of Fraud in a Financial Statement Audit. New
- York: AICPA.
- AICPA (Americant Institute of Certified Publik Accountants) 2001. AICPA Code of
- Professional Conduct. http://www.aicpa.org/about/code/index.htm.
- Anderson, U. And Marchant. 1999. The Auditors’ Assessment of the Competence and
- Integrity of Auditee Personal. Auditing: A Journal of Practice and Theory Vol.8
- pp. 1-16
- Apostolou, B., J. M. Hassel, S. A Webber, and G. E. Sumners. 2001. The Relative
- Importance of Management Fraud Risk factors. Behaviour Research in Accounting
- Vol. 13 pp. 1-24
- Assegaf. 2005. Pengaruh Integritas Klien dan penilaian Resiko Audit terhadapKinerja
- Kantor Akuntan Publik: Studi pada Akuntan Publik di Daerah Istimewa
- yogyakarta. Jurnal Akuntansi dan bisnis, 5(2) : 91-106.
- Ayers, S. And Kaplan, S (2003), Review Partners, Reactions to Contact Partner Risk
- Judgments of Prospective Clients, Auditing: A Journal of Practice and Theory,
- Vol. 21, pp. 29-49
- Beaulieu, P. R. 2001. The effects of Judgments of New Clients’ Integrity Upon Risk
- Judgment, Audit Evidence, and Fee. Auditing: A Journal of practice and theory
- Vol.20, pp. 85-99
- Bedard, J. C., and L. E. Graham. 2002. The Effects of Decision and Orientation on Risk
- Factor Identification and Audit Test Planning. Auditing: A Journal of Practice and
- Theory Vol.21, pp. 39-56
- Bell, Timothy B., Mark E. Peecher and Ira Solomon, 2005. The 21st Century Public
- Company, Audit Conceptual Elements of KPMG’s Global Audit Methodology.
- University of Illinois at Urbana Champaign
- Bernardi, R. A. And Arnold, D. F (1994), The Influence of Client Integrity and Competence
- and Auditor Characteristics on Materiality Estimates, Accounting Review. Vol. 1,
- pp 1-23
- Caster, P., and K. V. Pncus. 1996. An Empirical Test of Bentham’s Theory of the
- Persuasiveness of Evidence. Auditing: a Journal of practice and theory. Vol. 15,
- pp.1-22
- Cohen D., and R. E. Nisbett. 1994 Self-Protection and Culture of Honor: Explaining
- Southern Violence. Personality and Social Psychology Bulletin. Vol. 20, pp. 551-
- Church, B. K., J. J. McMillan, and A. Schneider. 1998. The Effect of Risk Factors and
- Decision Frame on Internal Auditor’ Consideration of Fraud Explanations.
- Advance Accounting. Vol. 16, pp. 75-88
- Dowell, Richard S., Robert S. Goldfarb, and William B. Griffith. 1998. Economic Man as
- Moral Individual. Economic Inquiry. Vol.36, pp. 645-653
- Dwight. L. Sneathen, Jr., Tim Kiziran, Brian W. Mayhew. 2003. The Impact of
- Management Integrity on Audit Planning and Evidence. Auditing: A Journal of
- Practice dan Theory.
- Friedberg, Asher. 1998. Ethical Aspects of Internal Auditing, Journal of Business Ethics.
- Vol.8, pp.895-904
- Fearnley, Stella, Beattie, V. A., and Richard Brandt, 2005. Auditor Independence and Audit
- Risk: A Reconceptualization. Journal of International Accounting Research. Vol. 4
- Gorman, Mechael. M. 1993, Hume’s Theory of Belief. Hume Studies, Vol. 19, pp 89-102
- Ghozali, Imam. 2006. Aplikasi Analisis Multivariate dengan Program SPSS. Undip.
- Semarang.
- Hironori Fukukawa and Theodore J. Mock, 2011. Audit Risk Assessments Using Belief
- versus Probability. Auditing: A Journal of Practice and Theory, American
- Accounting Association. Vol. 30, pp. 75-99
- Hirst, E. D. 1994. Auditor’ Sensitivity to Source Reliability. Journal of Accounting
- Research. Vol. 1, pp. 113-126
- Ikatan Akuntan Publik Indonesia (IAPI), 2013. Kode Etik Ikatan Akuntan Indonesia.
- www.iaiglobal.or.id
- Jenny Goodwin, J. 1999. The Effects of Source Integrity and Consistency of Evidence on
- Auditors’ Judgments. Auditing: A Journal of Practice and Theory. Vol. 18, No.2
- Johnstone, K. M., M. H. Sutton, and T. D. Warfield. 2001. Antecedents and Consequences
- of Independence Risk: Framework for Analysis. Accounting Horizons. Vol. 15,
- No.1, pp. 1-18
- Joyce, E.J., and G. C. Biddle. 1991. Anchoring and Adjustment in Probabilistic Inference in
- Auditing. Journal of Accounting Research. Vol. 1, pp. 120-145
- Kathleen Howk. 2008. Reecognizing Excellence in Corporate Integrity on Difficult Times,
- Integrity Matters More than Ever. www.auditintegrity.com
- Kaplan. E. Steven. And PMJ. Reckers. 1994. An Empirical Examination of Auditor Initial
- Planning Processes. Auditing: Journal of Practice and Theory. Vol. 4, pp.1-19
- Kelly, C. F. 1991. Auditor’s Percetion of the Audit Process. Working paper, Deakin
- University, Australia
- Khalil, Elias L. Integrity, Shame and Self-Rationalization. Working paper, Vassar College
- Economics
- Lin, Z., and F. Chen. 2000. Asian Financial Crisis and Accounting Reforms in China.
- Managerial Finance. Ed. 5, pp.63-79
- Levy, P. E, Albright, M. D, Cawley, B. D, and Williams, J. R. 1995. Situational and
- Individual Determinants of Feedback Seeking: A Closer Look at the Process.
- Organizational Behavior and Human Decision Processes. Vol 62, pp. 23-37
- Libby, R. 1981. Accounting and Human Information Processing: Theory and Applications,
- Prentice-Hall, Englewood Cliffs, NJ
- Libby, R. And Lewis, B. L. 1992. Human Information Processing Research in Accounting:
- The State of the Art in 1982. Accounting, Organizations and Society. Vol. 7,
- pp.231-285
- Loebbecke, J. K, M. M. Eining, and J. J. Willingham. 1999. Auditors’ Experience with
- Material Irregularities: Frequency, Nature, and Detectability. Auditing: A Journal
- of Practice and Theory. Vol. 9, pp. 1-28
- Messier, W. F, S. J. Kachelmeier, and K. L. Jensen. 2001. An Experimental Assessment of
- Recent Professional Developments in Nonstatistical Audit Sampling Guidance.
- Auditing: A Journal of Practice and Theory. Vol. 20, pp. 81-96
- Moutz R. K., and Sharaf. H. A., 1996. The Philosophy of Auditing. Book Reviews, New
- York Certified Public Accountant.
- Palmrose, Z 1988. An Analysis of Auditor Litigation and Audit Service Quality. The
- Accounting Review. Vol. 63, pp. 55-73
- Mathiews and Zajac. 1999. The Audit Risk Model, Business Risk and Audit Planning
- Decisions. The Accounting Review. Vol. 23. Pp. 56-78
- Shafer, Glenn. 2000. Perspectives on the Theory and Practice of Belief Functions.
- International Journal of Approximate Reasoning. Vol. 3, pp. 1-40
- Srivastava, Rajendra P., and Shafer, Glenn R. 1992. Belief-Function Formulas for Audit
- Risk. The Accounting Review. Vol. 67, pp. 249-170
- Stigler, George J., and Gary S. Becker. 1997. DE Gustibus Non Est Disputandum. American
- Economic Review. Vol. 67, pp. 76-90
- Stephani F. Watson, 2004. The Effect of the Implicit Theory of Integrity on an Inernal
- Auditors Assesment of Management Fraud Risk, Louisian State University and
- Agricultural and Mechanical College.
- Tubbs, R. M., W. F. Messier, and W. R. Knechel. 2000. Recency Effects in the Auditor’s
- Belief-Revision Process. The Accounting Review. Vol. 65, pp. 452-460.
- Tullock, Gordon. 1995. Adam Smith and the Prisoners’ Dilemma. Quarterly Journal of
- Economics.
- Ulfert Gronewold, 2006. The Probative Value of Audit Evidence The State of the Art and
- Avenues Towards a General Theory, Business Administration, Accounting and
- Auditing. Vol. 89
- Van Den Acker, Carine. 1999. A Belief-Function Model for the Representation and the
- Combination of Uncertain Audit Evidence. Intelligent Systems in Accounting,
- Finance and Management. Vol. 8, pp. 43-63
- Van Peursem, K. A., and Pratt, M. J. 1993. Difficul and Critical Auditing Procedures: New
- Zealand Auditor Perception. Accounting Forum. Vol. 16, pp. 43-63
- William A. Kerler III. 2005. The Effects Auditors Trust in Client Management on Auditors’
- Judgment. Dissertation of Philosophy, Virginia Polytechnic Institute and State
- University.
- Wright, A. 1992. The Impact of Selected Environmental Case on Audit Disclosure
- Judgment. Critical Perspectives on Accounting. Vol. 3, pp. 273-290
- Zimbleman, M. F. 1997. The Effects of SAS No. 82 on Auditors’ Attention to Fraud risk
- Factors and Planning Decisions. Journal of Accounting Research. Vol 35, pp. 75-97
References
Abdolmohammadi, M. J., and V. D. Owhoso. 2000. Auditors’ Ethical Sensitivity and the
Assessment of the Likelihood of Fraud. Managerial Finance Vol. 26, pp. 21-32.
AICPA (Americant Institute of Certified Publik Accountants) 1997. Statements on Auditing
Standards No.82, Consideration of Fraud in a Financial Statement Audit. New
York: AICPA.
AICPA (Americant Institute of Certified Publik Accountants) 2001. AICPA Code of
Professional Conduct. http://www.aicpa.org/about/code/index.htm.
Anderson, U. And Marchant. 1999. The Auditors’ Assessment of the Competence and
Integrity of Auditee Personal. Auditing: A Journal of Practice and Theory Vol.8
pp. 1-16
Apostolou, B., J. M. Hassel, S. A Webber, and G. E. Sumners. 2001. The Relative
Importance of Management Fraud Risk factors. Behaviour Research in Accounting
Vol. 13 pp. 1-24
Assegaf. 2005. Pengaruh Integritas Klien dan penilaian Resiko Audit terhadapKinerja
Kantor Akuntan Publik: Studi pada Akuntan Publik di Daerah Istimewa
yogyakarta. Jurnal Akuntansi dan bisnis, 5(2) : 91-106.
Ayers, S. And Kaplan, S (2003), Review Partners, Reactions to Contact Partner Risk
Judgments of Prospective Clients, Auditing: A Journal of Practice and Theory,
Vol. 21, pp. 29-49
Beaulieu, P. R. 2001. The effects of Judgments of New Clients’ Integrity Upon Risk
Judgment, Audit Evidence, and Fee. Auditing: A Journal of practice and theory
Vol.20, pp. 85-99
Bedard, J. C., and L. E. Graham. 2002. The Effects of Decision and Orientation on Risk
Factor Identification and Audit Test Planning. Auditing: A Journal of Practice and
Theory Vol.21, pp. 39-56
Bell, Timothy B., Mark E. Peecher and Ira Solomon, 2005. The 21st Century Public
Company, Audit Conceptual Elements of KPMG’s Global Audit Methodology.
University of Illinois at Urbana Champaign
Bernardi, R. A. And Arnold, D. F (1994), The Influence of Client Integrity and Competence
and Auditor Characteristics on Materiality Estimates, Accounting Review. Vol. 1,
pp 1-23
Caster, P., and K. V. Pncus. 1996. An Empirical Test of Bentham’s Theory of the
Persuasiveness of Evidence. Auditing: a Journal of practice and theory. Vol. 15,
pp.1-22
Cohen D., and R. E. Nisbett. 1994 Self-Protection and Culture of Honor: Explaining
Southern Violence. Personality and Social Psychology Bulletin. Vol. 20, pp. 551-
Church, B. K., J. J. McMillan, and A. Schneider. 1998. The Effect of Risk Factors and
Decision Frame on Internal Auditor’ Consideration of Fraud Explanations.
Advance Accounting. Vol. 16, pp. 75-88
Dowell, Richard S., Robert S. Goldfarb, and William B. Griffith. 1998. Economic Man as
Moral Individual. Economic Inquiry. Vol.36, pp. 645-653
Dwight. L. Sneathen, Jr., Tim Kiziran, Brian W. Mayhew. 2003. The Impact of
Management Integrity on Audit Planning and Evidence. Auditing: A Journal of
Practice dan Theory.
Friedberg, Asher. 1998. Ethical Aspects of Internal Auditing, Journal of Business Ethics.
Vol.8, pp.895-904
Fearnley, Stella, Beattie, V. A., and Richard Brandt, 2005. Auditor Independence and Audit
Risk: A Reconceptualization. Journal of International Accounting Research. Vol. 4
Gorman, Mechael. M. 1993, Hume’s Theory of Belief. Hume Studies, Vol. 19, pp 89-102
Ghozali, Imam. 2006. Aplikasi Analisis Multivariate dengan Program SPSS. Undip.
Semarang.
Hironori Fukukawa and Theodore J. Mock, 2011. Audit Risk Assessments Using Belief
versus Probability. Auditing: A Journal of Practice and Theory, American
Accounting Association. Vol. 30, pp. 75-99
Hirst, E. D. 1994. Auditor’ Sensitivity to Source Reliability. Journal of Accounting
Research. Vol. 1, pp. 113-126
Ikatan Akuntan Publik Indonesia (IAPI), 2013. Kode Etik Ikatan Akuntan Indonesia.
www.iaiglobal.or.id
Jenny Goodwin, J. 1999. The Effects of Source Integrity and Consistency of Evidence on
Auditors’ Judgments. Auditing: A Journal of Practice and Theory. Vol. 18, No.2
Johnstone, K. M., M. H. Sutton, and T. D. Warfield. 2001. Antecedents and Consequences
of Independence Risk: Framework for Analysis. Accounting Horizons. Vol. 15,
No.1, pp. 1-18
Joyce, E.J., and G. C. Biddle. 1991. Anchoring and Adjustment in Probabilistic Inference in
Auditing. Journal of Accounting Research. Vol. 1, pp. 120-145
Kathleen Howk. 2008. Reecognizing Excellence in Corporate Integrity on Difficult Times,
Integrity Matters More than Ever. www.auditintegrity.com
Kaplan. E. Steven. And PMJ. Reckers. 1994. An Empirical Examination of Auditor Initial
Planning Processes. Auditing: Journal of Practice and Theory. Vol. 4, pp.1-19
Kelly, C. F. 1991. Auditor’s Percetion of the Audit Process. Working paper, Deakin
University, Australia
Khalil, Elias L. Integrity, Shame and Self-Rationalization. Working paper, Vassar College
Economics
Lin, Z., and F. Chen. 2000. Asian Financial Crisis and Accounting Reforms in China.
Managerial Finance. Ed. 5, pp.63-79
Levy, P. E, Albright, M. D, Cawley, B. D, and Williams, J. R. 1995. Situational and
Individual Determinants of Feedback Seeking: A Closer Look at the Process.
Organizational Behavior and Human Decision Processes. Vol 62, pp. 23-37
Libby, R. 1981. Accounting and Human Information Processing: Theory and Applications,
Prentice-Hall, Englewood Cliffs, NJ
Libby, R. And Lewis, B. L. 1992. Human Information Processing Research in Accounting:
The State of the Art in 1982. Accounting, Organizations and Society. Vol. 7,
pp.231-285
Loebbecke, J. K, M. M. Eining, and J. J. Willingham. 1999. Auditors’ Experience with
Material Irregularities: Frequency, Nature, and Detectability. Auditing: A Journal
of Practice and Theory. Vol. 9, pp. 1-28
Messier, W. F, S. J. Kachelmeier, and K. L. Jensen. 2001. An Experimental Assessment of
Recent Professional Developments in Nonstatistical Audit Sampling Guidance.
Auditing: A Journal of Practice and Theory. Vol. 20, pp. 81-96
Moutz R. K., and Sharaf. H. A., 1996. The Philosophy of Auditing. Book Reviews, New
York Certified Public Accountant.
Palmrose, Z 1988. An Analysis of Auditor Litigation and Audit Service Quality. The
Accounting Review. Vol. 63, pp. 55-73
Mathiews and Zajac. 1999. The Audit Risk Model, Business Risk and Audit Planning
Decisions. The Accounting Review. Vol. 23. Pp. 56-78
Shafer, Glenn. 2000. Perspectives on the Theory and Practice of Belief Functions.
International Journal of Approximate Reasoning. Vol. 3, pp. 1-40
Srivastava, Rajendra P., and Shafer, Glenn R. 1992. Belief-Function Formulas for Audit
Risk. The Accounting Review. Vol. 67, pp. 249-170
Stigler, George J., and Gary S. Becker. 1997. DE Gustibus Non Est Disputandum. American
Economic Review. Vol. 67, pp. 76-90
Stephani F. Watson, 2004. The Effect of the Implicit Theory of Integrity on an Inernal
Auditors Assesment of Management Fraud Risk, Louisian State University and
Agricultural and Mechanical College.
Tubbs, R. M., W. F. Messier, and W. R. Knechel. 2000. Recency Effects in the Auditor’s
Belief-Revision Process. The Accounting Review. Vol. 65, pp. 452-460.
Tullock, Gordon. 1995. Adam Smith and the Prisoners’ Dilemma. Quarterly Journal of
Economics.
Ulfert Gronewold, 2006. The Probative Value of Audit Evidence The State of the Art and
Avenues Towards a General Theory, Business Administration, Accounting and
Auditing. Vol. 89
Van Den Acker, Carine. 1999. A Belief-Function Model for the Representation and the
Combination of Uncertain Audit Evidence. Intelligent Systems in Accounting,
Finance and Management. Vol. 8, pp. 43-63
Van Peursem, K. A., and Pratt, M. J. 1993. Difficul and Critical Auditing Procedures: New
Zealand Auditor Perception. Accounting Forum. Vol. 16, pp. 43-63
William A. Kerler III. 2005. The Effects Auditors Trust in Client Management on Auditors’
Judgment. Dissertation of Philosophy, Virginia Polytechnic Institute and State
University.
Wright, A. 1992. The Impact of Selected Environmental Case on Audit Disclosure
Judgment. Critical Perspectives on Accounting. Vol. 3, pp. 273-290
Zimbleman, M. F. 1997. The Effects of SAS No. 82 on Auditors’ Attention to Fraud risk
Factors and Planning Decisions. Journal of Accounting Research. Vol 35, pp. 75-97