Purpose The present study aims to assess different intelligence types' effect on the auditor's
organizational performance (OP) with the mediatory role of social capital (SC) in Iraq …

Financial fraud in zakat institutions has the potential to erode public trust in zakat payment.
The research aims at examining the role of spirituality in moderating the elements that …

The aim of this study was to provide an audit quality model based on general health,
spiritual intelligence and auditor's locus of control with a structural equation modeling …

This study aims to analyze the effect of workplace spirituality on audit quality with job
satisfaction and organizational commitment as mediation. The sampling technique used …

This study discusses the influence of Auditor Competence on Audit Quality in the Influence
of Computer Assisted Audit Techniques (TABK). This research was conducted at a public …

This study aims to determine" The Effect of Auditor's Competence, Independence and
Dysfunctional Behavior on Audit Quality in Moderation by Religiosity"(Empirical Study of …

Dysfunctional audit behavior is behavior that can reduce the quality of audited financial
statements directly or indirectly. This research aims to provide empirical evidence of the …

This research is designed using behavioral accounting research with a quantitative
approach. The research sample was 83 respondents at the BPKP Representative Office of …

This paper aims to determine the relationships, the portion, and the amount of influence of
each contributing factor to audit quality and propose a model for audit quality based on …

Purpose: This study discusses the role of spirituality and religiosity in predicting integrity
moderated by the religious involvement of local government auditors. Design/methodology …