Friday, September 13, 2024, the Master of Science and Doctoral (MD) Program of FEB UGM successfully held the MD Accounting Research Forum (MDREFO) with the title “Auditors’ Professional Skepticism Over Email and Video Responses: Evidence from Client Reputation in Remote Audits.” The event featured a speaker from the Department of Accounting at FEB, Arizona Mustikarini, Ph.D., from Universitas Gadjah Mada.
This event was held in person at the Bakrie Room, 2nd Floor, Master of Science and Doctoral Building, FEB UGM, from 8:00 to 9:30 AM WIB.
In this academic discussion, Arizona Mustikarini presented her compelling research on auditors’ professional skepticism when responding to emails and video communications during remote audits, supported by evidence from client reputation. The research provided valuable insights into how client reputation and the mode of communication in remote audits can influence auditor professionalism and decision-making. The discussion also emphasized the crucial role of auditors in maintaining the integrity of the audit process, especially as audits increasingly shift towards digital and remote formats. This research offers a new perspective for audit professionals and policymakers on addressing emerging challenges in digital audits.
Participants in the forum were enthusiastic about the speaker’s presentation, which they found highly engaging. It is hoped that this event will enhance participants’ knowledge and inspire them to make contributions in the field.