Jul 2026· Veredas do Direito· 0 citations· 22 references
Abstract
While governments increasingly invest in digitalisation to boost tax compliance, the actual impact of these technologies on the front lines of tax auditing remains questionable. This study investigates the paradoxical relationship between information system capabilities, regulatory frameworks, and tax audit effectiveness in developing economies, focusing on Indonesia. Using survey data from 100 tax auditors using via Partial Least Squares Structural Equation Modeling (PLS-SEM), we evaluate the core drivers of audit effectiveness. Contrary to prevailing digital-first narratives, our findings reveal that current information systems in Indonesia do not significantly enhance auditors' ability to recover tax underpayments. Instead, the regulatory structure remains the dominant factor influencing audit execution. These results highlight a critical disconnect: to optimize revenue collection, policymakers must prioritise regulatory simplification to empower auditors, while undertaking strategic overhauls of IT investments to ensure digital tools generate operationally relevant, actionable outputs.
The findings revealed an inverted U-shaped relationship where early transformation raises risks and lowers audit quality up to a critical point (Digital Transformation (DT)=1.58)—after which standardized governance reduces risks.
Dan-Hui Meng· Information Resources Manage...· 0 citations
Audit quality has become a critical issue in ensuring the credibility of financial statements,
particularly amid increasing business complexity and inconsistent empirical findings regarding
its determinants. This study aims to examine the effect of audit tenure, audit delay, PAF size,
audit fee, and firm size on audit...
S. Handoyo, Yulianisa Dwi Maharani· International journal of eco...· 0 citations
The findings showed that the use of various technologies, including computer-assisted audit techniques, audit analytics, big data, artificial intelligence, robotic process automation, blockchain, and process mining, generally enhanced the effectiveness and efficiency of audit procedures, strengthened internal controls,...
Christine Belgina Saurmauli, K. Rahmayanti· Journal of social research· 0 citations
The role of internal auditors is crucial as an early warning system for violations or irregularities that indicate corruption, collusion, and nepotism, both in central and regional governments. Government internal auditors are expected to detect fraud early on that could harm state finances. However, in reality, the pr...
Jurnal Kajian, Akuntansi dan, Bisnis Terkini et al.· Current: Jurnal Kajian Akun...· 0 citations
Purpose. This study investigates how tax litigation affects the length, tone, clarity, and complexity of audit opinions for companies listed on Brazil’s B3 exchange, and the implications for financial reporting transparency and trust.
Design/methodology/approach. A fixed-effects panel analysis is applied to 233 firms...
Antonio Lopo Martinez, Arquimedes De Jesus Moraes, Fernando Ferreira dos Santos et al.· Revue Gestion et Organisatio...· 0 citations
Governance gaps in high-value startups often stem from an imbalance between business growth ambitions and the integrity of internal oversight. This study analyzes the impact of governance gaps on fraud risk through the mediating role of audit quality, using a case study of alleged financial statement manipulation at eF...
Hesri Restu Afifah, Arnold Kelvianto Hidayat, Naufal Nabila Masadi· Jurnal Riset Akuntansi Soedi...· 0 citations
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