In this study the researcher aims to investigate the effect of virtual audit proficiency on both audit effort and quality of auditors' performance during the COVID-19 pandemic. Moreover, the researcher investigates the effect of audit effort on the quality of auditors' performance during the...

The effectiveness of the company's financial reporting system depends on the audit's quality. In this context, the current study examines the role of accounting and financial expertise (AFE) auditors for financial reporting quality (FRQ). Since numerous components work together to determine...

The external auditor cooperates and communicates with the audit committee of a company to ensure effective external audit, including detection of material misstatements in financial statements. Trust is an important element to facilitate information exchange and cooperation. This exploratory...

This study examines the moderating influence of audit quality on the relationship between dividend payout and corporate financial performance in emerging markets. Further, it investigates if the COVID-19 pandemic influences the relationship between dividend payout and corporate financial...

This article identifies the effect of logistics service quality on customer satisfaction and customer loyalty with customer trust as a moderating variable from the context of Indonesian humanitarian logistics providers. In this study, the service quality was provided into three variables, namely...

This study is to investigate whether the village financial system (Siskeudes) can realize governance. This test was carried out using the success model of the DeLone and McLean system. The success model consists of the dimensions of system quality, information quality and service quality,...