{"title":"引导审计质量:揭示服从、任务复杂性和独立性的影响","authors":"Retina Sri Sedjati, Liska Indah Amalia","doi":"10.61434/dfame.v1i1.5","DOIUrl":null,"url":null,"abstract":"This paper investigates the intricate relationships between obedience pressure, task complexity, independence, and audit quality, drawing insights from selected studies. The research underscores the vital role of independence in mitigating external pressures, highlights the amplified impact of obedience pressure under high task complexity, and emphasizes the need for tailored training to navigate challenges. Theoretical frameworks shed light on auditor behavior, accentuating the importance of resilience and ethical conduct. Comparative analysis reveals the nuanced interplay of factors influencing audit quality, offering a holistic perspective for auditors, regulators, and stakeholders seeking to enhance trust, transparency, and accountability in the audit process","PeriodicalId":476306,"journal":{"name":"DFAME Digital Financial Accounting Management Economics Journal","volume":"36 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"NAVIGATING AUDIT QUALITY: UNRAVELING THE IMPACT OF OBEDIENCE, TASK COMPLEXITY, AND INDEPENDENCE\",\"authors\":\"Retina Sri Sedjati, Liska Indah Amalia\",\"doi\":\"10.61434/dfame.v1i1.5\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This paper investigates the intricate relationships between obedience pressure, task complexity, independence, and audit quality, drawing insights from selected studies. The research underscores the vital role of independence in mitigating external pressures, highlights the amplified impact of obedience pressure under high task complexity, and emphasizes the need for tailored training to navigate challenges. Theoretical frameworks shed light on auditor behavior, accentuating the importance of resilience and ethical conduct. Comparative analysis reveals the nuanced interplay of factors influencing audit quality, offering a holistic perspective for auditors, regulators, and stakeholders seeking to enhance trust, transparency, and accountability in the audit process\",\"PeriodicalId\":476306,\"journal\":{\"name\":\"DFAME Digital Financial Accounting Management Economics Journal\",\"volume\":\"36 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-08-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"DFAME Digital Financial Accounting Management Economics Journal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.61434/dfame.v1i1.5\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"DFAME Digital Financial Accounting Management Economics Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.61434/dfame.v1i1.5","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
NAVIGATING AUDIT QUALITY: UNRAVELING THE IMPACT OF OBEDIENCE, TASK COMPLEXITY, AND INDEPENDENCE
This paper investigates the intricate relationships between obedience pressure, task complexity, independence, and audit quality, drawing insights from selected studies. The research underscores the vital role of independence in mitigating external pressures, highlights the amplified impact of obedience pressure under high task complexity, and emphasizes the need for tailored training to navigate challenges. Theoretical frameworks shed light on auditor behavior, accentuating the importance of resilience and ethical conduct. Comparative analysis reveals the nuanced interplay of factors influencing audit quality, offering a holistic perspective for auditors, regulators, and stakeholders seeking to enhance trust, transparency, and accountability in the audit process
求助内容：
应助结果提醒方式：
京公网安备 11010802042870号
