Matches in SemOpenAlex for { <https://semopenalex.org/work/W4385640215> ?p ?o ?g. }
Showing items 1 to 61 of
61
with 100 items per page.
- W4385640215 endingPage "11" @default.
- W4385640215 startingPage "1" @default.
- W4385640215 abstract "In conducting an audit, the auditor must pay attention to audit risk in order to provide an accurate opinion on the financial statements. Currently, ATLAS is used in financial statement audits to improve the quality of auditors' work. This quantitative research using the SEM-PLS method aims to determine whether ATLAS is also able to mitigate audit risk and see whether the auditor's experience and competence factors can support the use of ATLAS, and whether ATLAS mediates the effect of auditor experience and competence on audit risk. The research respondents were 31 KAPs in Surabaya. The results found that Audit Experience, Competence and ATLAS have an influence on ATLAS but both have a negative effect on Audit Risk, while ATLAS mediates the negative effect of Audit Experience and Competence on Audit Risk." @default.
- W4385640215 created "2023-08-08" @default.
- W4385640215 creator A5007737874 @default.
- W4385640215 creator A5069742067 @default.
- W4385640215 creator A5092608476 @default.
- W4385640215 date "2023-05-26" @default.
- W4385640215 modified "2023-09-25" @default.
- W4385640215 title "MEDIATION OF ATLAS IN THE EFFECT OF AUDIT EXPERIENCE AND COMPETENCE ON AUDIT RISK" @default.
- W4385640215 doi "https://doi.org/10.30996/jea17.v8i1.8486" @default.
- W4385640215 hasPublicationYear "2023" @default.
- W4385640215 type Work @default.
- W4385640215 citedByCount "0" @default.
- W4385640215 crossrefType "journal-article" @default.
- W4385640215 hasAuthorship W4385640215A5007737874 @default.
- W4385640215 hasAuthorship W4385640215A5069742067 @default.
- W4385640215 hasAuthorship W4385640215A5092608476 @default.
- W4385640215 hasBestOaLocation W43856402151 @default.
- W4385640215 hasConcept C100521375 @default.
- W4385640215 hasConcept C121955636 @default.
- W4385640215 hasConcept C144133560 @default.
- W4385640215 hasConcept C150130657 @default.
- W4385640215 hasConcept C156223087 @default.
- W4385640215 hasConcept C15744967 @default.
- W4385640215 hasConcept C170856484 @default.
- W4385640215 hasConcept C191602146 @default.
- W4385640215 hasConcept C199521495 @default.
- W4385640215 hasConcept C58812954 @default.
- W4385640215 hasConcept C62190432 @default.
- W4385640215 hasConcept C77805123 @default.
- W4385640215 hasConceptScore W4385640215C100521375 @default.
- W4385640215 hasConceptScore W4385640215C121955636 @default.
- W4385640215 hasConceptScore W4385640215C144133560 @default.
- W4385640215 hasConceptScore W4385640215C150130657 @default.
- W4385640215 hasConceptScore W4385640215C156223087 @default.
- W4385640215 hasConceptScore W4385640215C15744967 @default.
- W4385640215 hasConceptScore W4385640215C170856484 @default.
- W4385640215 hasConceptScore W4385640215C191602146 @default.
- W4385640215 hasConceptScore W4385640215C199521495 @default.
- W4385640215 hasConceptScore W4385640215C58812954 @default.
- W4385640215 hasConceptScore W4385640215C62190432 @default.
- W4385640215 hasConceptScore W4385640215C77805123 @default.
- W4385640215 hasIssue "1" @default.
- W4385640215 hasLocation W43856402151 @default.
- W4385640215 hasOpenAccess W4385640215 @default.
- W4385640215 hasPrimaryLocation W43856402151 @default.
- W4385640215 hasRelatedWork W1839452030 @default.
- W4385640215 hasRelatedWork W2066840080 @default.
- W4385640215 hasRelatedWork W2737322567 @default.
- W4385640215 hasRelatedWork W2765736703 @default.
- W4385640215 hasRelatedWork W2768866866 @default.
- W4385640215 hasRelatedWork W2985194302 @default.
- W4385640215 hasRelatedWork W306070083 @default.
- W4385640215 hasRelatedWork W3136757575 @default.
- W4385640215 hasRelatedWork W3166713612 @default.
- W4385640215 hasRelatedWork W4206426467 @default.
- W4385640215 hasVolume "8" @default.
- W4385640215 isParatext "false" @default.
- W4385640215 isRetracted "false" @default.
- W4385640215 workType "article" @default.