Riset Eksperimental Pengauditan: Evolusi Dan Topik Kontemporer

Intiyas Utami • Ertambang Nahartyo
Journal article Indonesian Journal of Accounting and Finance • 2013 Indonesia

Abstract

Behavioral research in accounting is paying more attention to auditing issue since auditing relies heavily on judgment and decision making process. This article describes the development of experimental auditing research and identifies the potentials for contemporary research by documenting the International article from the 1970s to 2000s. This article is organized into the following sections. After the introductory part, it discusses the nature of experimental auditing research (EAP), the evolution of International EAP, topics of contemporary EAP, and the development of EAP in Indonesia. Based on the analysis of International EAP articles, we suggest that future research focuses on risk-based auditing, modes of presentation of audit information, fraud risk assessment, analytical procedure, interaction between auditors and clients (negotiation and agreement) and interaction between auditors with their auditor counterparts (brainstorming).Keywords: experimental auditing research, experimental method, auditing---Bidang pengauditan menjadi salah satu topik yang menarik dalam riset keperilakuan dalam akuntansi karena bidang ini banyak menggunakan judgment maupun keputusan. Tulisan ini mendeskripsikan evolusi perkembangan riset eksperimental pengauditan dan mengidentifikasi peluang riset kontemporer. Sumber tulisan adalah berbagai riset eksperimental pengauditan yang dipublikasikan secara Internasional dari tahun 1970-an sampai 2000-an. Tulisan ini terbagi dalam beberapa bagian: hakikat riset eksperimental pengauditan (REP), evolusi perkembangan REP Internasional, topik kontemporer REP, dan perkembangan REP di Indonesia. Berdasarkan penelusuran berbagai REP di level Internasional, maka REP yang bisa dikembangkan pada masa yang akan datang antara lain dalam konteks pengauditan berbasis risiko, cara penyajian informasi pengauditan, penaksiran fraud, prosedur analitis, interaksi antara klien dengan auditor (negosiasi dan perjanjian), dan interaksi auditor dengan auditor (brainstorming).

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Journal

Indonesian Journal of Accounting and Finance

Jurnal Akuntansi dan Keuangan Indonesia (JAKI; English: Indonesian Journal of Accounting and Fina... see more