The Triangle Defense for Financial Reporting Quality: The Interplay between Internal Auditing, the Audit Committee, and the External Auditor

Susanto, Djoko (2020) The Triangle Defense for Financial Reporting Quality: The Interplay between Internal Auditing, the Audit Committee, and the External Auditor. Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi, 23 (1). pp. 112-130. ISSN e-ISSN : 2685-1415 | p-ISSN : 1410-8224

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Abstract

The internal audit function, audit committee, and external auditor are three crucial stakeholders of corporate governance that safeguard the quality of financial reporting. In this article, I discuss the interrelationships between these monitoring mechanisms. I also provide insights about what we have learned from academic research about the working relationships between these three governance entities. This article should be of interest to academic researchers as well as to corporate stakeholders, which include management, investors, regulators, and Dewan Komisaris members. Future researchers can make use of this article as they contribute more work in areas related to auditing, monitoring and corporate governance, and financial reporting quality. Insights from this article can also guide corporate stakeholders to assess the effectiveness of the internal audit, audit committee, and external auditors in their organizations.

Item Type: Article
Uncontrolled Keywords: Internal auditing; audit committee; external auditing; financial reporting
Depositing User: Pustakawan STIE YKPN
Date Deposited: 06 Sep 2020 23:34
Last Modified: 11 Sep 2020 03:08
URI: http://repository.stieykpn.ac.id/id/eprint/891

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