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Key research themes
1. How can audit quality be comprehensively defined and measured through integrated evaluation models?
Audit quality remains a multifaceted and often nebulous concept due to different stakeholder perspectives, definitions, and measurement approaches. This research theme focuses on developing comprehensive audit quality frameworks and modeling approaches that integrate technical, service, and organizational attributes to provide actionable, measurable assessments of audit performance. Such integrative models help address inconsistencies in audit quality definitions, capture diverse quality dimensions, and enable standardized, objective evaluations vital for improving audit effectiveness and enhancing stakeholder trust.
Key finding: This study employs a systematic literature review combined with bibliometric and content analysis of 1101 audit quality articles (1981–2022) to synthesize audit quality into six key thematic clusters integrating inputs,... Read more
Key finding: This paper critically reviews various surrogate measures of audit quality, such as audit firm size, auditor tenure, litigation risk, and specialization, highlighting the controversies and limitations in their use. The authors... Read more
Key finding: Proposes a hierarchical Multi-Attribute Evaluation (MAE) model to systematically decompose and quantitatively assess audit quality across multiple dimensions such as audit procedures, evidence quality, and control... Read more
Key finding: Develops a service quality-based audit quality measurement model that integrates five thematic dimensions and three evaluative levels, addressing six types of service quality gaps. Using this model helps to identify specific... Read more
Key finding: Synthesizes audit quality into dual components—technical quality and service quality—and proposes a broad-based audit quality model delineating eight quality gaps between client expectations, audit standards, and delivered... Read more
2. What are the critical organizational and individual factors influencing internal audit effectiveness?
Internal audit effectiveness (IAE) is pivotal for enhancing governance, risk management, and control within organizations. This research theme concentrates on identifying, conceptualizing, and empirically validating latent factors and constructs—organizational characteristics, auditor competencies, resource allocation, relationships, coordination, and motivation—that drive or impede IAE. Understanding these factors offers internal audit functions actionable insights to optimize performance, align audits with strategic objectives, and strengthen assurance for stakeholders.
Key finding: Systematic literature review formulates a conceptual model comprising five influential internal audit effectiveness factors—organizational characteristics, intra-function relationships, processes, resources, and coordination... Read more
Key finding: Using structural equation modeling on data from Indonesian government internal auditors, the study empirically demonstrates that auditor skepticism, competence, information system understanding, and motivation significantly... Read more
Key finding: Empirical analysis of transportation and logistics companies listed on the Indonesian Stock Exchange indicates that audit tenure, audit fees, public accounting firm size, auditor specialization, and audit rotation... Read more
3. How can emerging technologies like process mining and business process modeling enhance audit performance analysis and operational effectiveness?
This research theme investigates the integration of advanced IT-driven analytical techniques—particularly process mining and business process modeling (BPM)—into auditing practices to improve audit performance, transparency, and operational efficiency. By leveraging detailed event logs, real-time monitoring, and formalized business process frameworks, auditors can shift from traditional sample-based checks to continuous, comprehensive audits, support requirements elicitation for audit systems, and detect deviations or inefficiencies more effectively.
Key finding: The study conceptualizes 'Auditing 2.0', leveraging process mining techniques on event logs to enable continuous, real-time auditing that transcends traditional sample checks. It introduces methodologies like process... Read more
Key finding: This experience report demonstrates that employing Business Process Model and Notation (BPMN) in modeling audit processes supports clearer stakeholder understanding, facilitates precise requirements elicitation, and reduces... Read more
Key finding: The paper provides a historical evolution of auditing in the U.S. and argues for the integration of emerging technologies, including real-time data and automated internal controls, to transition towards proactive, continuous... Read more
Key finding: Develops the Audit Record Assessment (ARA) model to quantitatively evaluate the potential of ISO 9000 internal audit findings to contribute to a company's strategic objectives using a Balanced Scorecard framework. The model... Read more