BOOK Suzy N Meningkatkan perilaku skeptis daftar pustaka

  Dr. Suzy Noviyanti, SE, MBA, Akt.

  dalam kenyataannya auditor seringkali kurang skeptis sehingga mengakibatkannya gagal dalam mendeteksi kecurangan. Oleh karena itu menarik untuk meneliti mengenai bagaimana meningkatkan sikap skeptis auditor sehingga dapat meningkatkan kemampuannya dalam mendeteksi kecurangan.

  Daftar Pustaka

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  Chung, J. and Monroe, G.S. 2001. “A Research Note on the Effect of Gender and Task Complexity on an Audit Judgment.” Behavioral Research in Accounting.

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5 Edition. Richard D. Irwin, Inc.

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  Professional Skepticism on the Fraud Detection Skills of Internal Auditors.” Working Paper Ghozali, I. 2005. Aplikasi Analisis Multivariate dengan Program SPSS.

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  Program SPSS. Edisi ke-1. Badan Penerbit Universitas Diponegoro.

  Dr. Suzy Noviyanti, SE, MBA, Akt. Glover, S. M., Prawitt, D. F., Schultz Jr., J. J, and Zimbelman, M. F. 2003. “A Test of Changes in Auditors’ Fraud Related Planning Judgments Since the Isuance of SAS No. 82.’’ Auditing: A Journal of Practice & Theory. September. Volume 22. No. 2. Pp 237-251.

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  Publishing. Cincinnati, Ohio Hurtt, R. K. 1999. “Skeptical about Skepticism: Instrument Development and Experimental Validation”.

  Disertation. David Eccles school of Business. The University of Utah.

  _____, Eining, M., and Plumlee, R. D. 2003. “Professional Scepticism: A Model with Implication for Research, Practice, and Education. Working Paper, University of Wisconsin-Madison.

  _____. 2008. “An Experimental Examination of Professional Skepticism”. Working Paper, University of Wisconsin-Madison.

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  Jawab Auditor Terkait dengan Kecurangan dalam

Suatu Audit atas Laporan Keuangan (Vol. SA

  240). Jakarta: Salemba Empat.

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  IFAC. 2007. Handbook of International Auditing, Assurance, and Ethics Pronouncements . New York.

  

Irvine, Julia (July 21, 2015). “Toshiba profit overstated by

£738m.”

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  (IAASB). 2004. International Standard on Auditing. New York: IFAC.

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  Working Paper . Georgia State University.

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  Pp 25-37.

  Dr. Suzy Noviyanti, SE, MBA, Akt. Koch, C., Weber, M., dan Wustemann, J. 2007. “Can Auditors be Independent? Experimental Evidence.” Working

  Paper . University of Mannheim.

  Kopp, L, Lemon, W. M., Rennie, M. 2003. “A Model of Trust and Professional Skepticism in the Auditor- Client Relationship.” Presentation, Scholl of Accountancy Seminar Series. June.

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  Detecting Fraud.” Journal of Accountancy.

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  Effects of Contextual and Wrongdoing Attributes on Organizational Employees’ Whistleblowing Intentions Following Fraud. Journal of Business

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