{"id":"https://openalex.org/W4327906262","doi":"https://doi.org/10.1080/23311975.2023.2191781","title":"The relationship of internal auditors\u2019 characteristics with external auditors\u2019 reliance and its impact on audit efficiency: Empirical evidence from Indonesian government institutions","display_name":"The relationship of internal auditors\u2019 characteristics with external auditors\u2019 reliance and its impact on audit efficiency: Empirical evidence from Indonesian government institutions","publication_year":2023,"publication_date":"2023-03-20","ids":{"openalex":"https://openalex.org/W4327906262","doi":"https://doi.org/10.1080/23311975.2023.2191781"},"language":"en","primary_location":{"id":"doi:10.1080/23311975.2023.2191781","doi":"https://doi.org/10.1080/23311975.2023.2191781","is_oa":true,"landing_page_url":"https://doi.org/10.1080/23311975.2023.2191781","pdf_url":"https://www.tandfonline.com/doi/epdf/10.1080/23311975.2023.2191781?needAccess=true&role=button","source":{"id":"https://openalex.org/S2738076829","display_name":"Cogent Business & Management","issn_l":"2331-1975","issn":["2331-1975"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-c","cwts-core","doaj","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310311767","host_organization_name":"Cogent OA","host_organization_lineage":["https://openalex.org/P4310311767"],"host_organization_lineage_names":["Cogent OA"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cogent Business & Management","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://www.tandfonline.com/doi/epdf/10.1080/23311975.2023.2191781?needAccess=true&role=button","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5124377356","display_name":"Rudy Usman","orcid":"https://orcid.org/0000-0002-4378-3039","observed_orcids":["https://orcid.org/0000-0002-4378-3039"]},"institutions":[{"id":"https://openalex.org/I11855966","display_name":"Diponegoro University","ror":"https://ror.org/056bjta22","country_code":"ID","type":"education","lineage":["https://openalex.org/I11855966"]},{"id":"https://openalex.org/I140942544","display_name":"Tadulako University","ror":"https://ror.org/01z0mc198","country_code":"ID","type":"education","lineage":["https://openalex.org/I140942544"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Rudy Usman","raw_affiliation_strings":["Universitas Diponegoro","Universitas Tadulako","2 Department of Accounting, Universitas Tadulako, Palu, Indonesia","Doctoral Program of Economics, Universitas Diponegoro, Semarang, Indonesia"],"raw_orcid":"https://orcid.org/0000-0002-4378-3039","affiliations":[{"raw_affiliation_string":"Universitas Diponegoro","institution_ids":["https://openalex.org/I11855966"]},{"raw_affiliation_string":"Universitas Tadulako","institution_ids":["https://openalex.org/I140942544"]},{"raw_affiliation_string":"2 Department of Accounting, Universitas Tadulako, Palu, Indonesia","institution_ids":["https://openalex.org/I140942544"]},{"raw_affiliation_string":"Doctoral Program of Economics, Universitas Diponegoro, Semarang, Indonesia","institution_ids":["https://openalex.org/I11855966"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5100607881","display_name":"Abdul Rohman","orcid":"https://orcid.org/0000-0001-7324-1874","observed_orcids":["https://orcid.org/0000-0001-7324-1874"]},"institutions":[{"id":"https://openalex.org/I11855966","display_name":"Diponegoro University","ror":"https://ror.org/056bjta22","country_code":"ID","type":"education","lineage":["https://openalex.org/I11855966"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Abdul Rohman","raw_affiliation_strings":["Universitas Diponegoro","Department of Accounting, Universitas Diponegoro, Semarang, Indonesia"],"raw_orcid":"https://orcid.org/0000-0001-7324-1874","affiliations":[{"raw_affiliation_string":"Universitas Diponegoro","institution_ids":["https://openalex.org/I11855966"]},{"raw_affiliation_string":"Department of Accounting, Universitas Diponegoro, Semarang, Indonesia","institution_ids":["https://openalex.org/I11855966"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5005385008","display_name":"Dwi Ratmono","orcid":"https://orcid.org/0000-0002-0306-5622","observed_orcids":["https://orcid.org/0000-0002-0306-5622"]},"institutions":[{"id":"https://openalex.org/I11855966","display_name":"Diponegoro University","ror":"https://ror.org/056bjta22","country_code":"ID","type":"education","lineage":["https://openalex.org/I11855966"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Dwi Ratmono","raw_affiliation_strings":["Universitas Diponegoro","Department of Accounting, Universitas Diponegoro, Semarang, Indonesia"],"raw_orcid":"https://orcid.org/0000-0002-0306-5622","affiliations":[{"raw_affiliation_string":"Universitas Diponegoro","institution_ids":["https://openalex.org/I11855966"]},{"raw_affiliation_string":"Department of Accounting, Universitas Diponegoro, Semarang, Indonesia","institution_ids":["https://openalex.org/I11855966"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5124377356"],"corresponding_institution_ids":["https://openalex.org/I11855966","https://openalex.org/I140942544"],"apc_list":{"value":950,"currency":"GBP","value_usd":1165},"apc_paid":{"value":950,"currency":"GBP","value_usd":1165},"fwci":6.9897,"has_fulltext":true,"cited_by_count":12,"citation_normalized_percentile":{"value":0.96542897,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":94,"max":98},"biblio":{"volume":"10","issue":"1","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9702000021934509,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9702000021934509,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.026399999856948853,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.0010000000474974513,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/internal-audit","display_name":"internal audit","score":0.7620000243186951},{"id":"https://openalex.org/keywords/external-audit","display_name":"external audit","score":0.6769999861717224},{"id":"https://openalex.org/keywords/audit-efficiency","display_name":"audit efficiency","score":0.9959999918937683},{"id":"https://openalex.org/keywords/institutional-context","display_name":"institutional environment","score":0.9459999799728394},{"id":"https://openalex.org/keywords/public-sector-auditing","display_name":"public sector auditing","score":0.5839999914169312},{"id":"https://openalex.org/keywords/relational-coordination-theory","display_name":"relational coordination theory","score":0.7289999723434448},{"id":"https://openalex.org/keywords/institutional-theory","display_name":"institutional theory","score":0.9129999876022339},{"id":"https://openalex.org/keywords/indonesia","display_name":"Indonesia","score":0.36899998784065247}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8048529624938965},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7865231037139893},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.759975790977478},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7106896638870239},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.5967742204666138},{"id":"https://openalex.org/C198720655","wikidata":"https://www.wikidata.org/wiki/Q1576748","display_name":"Walk-through test","level":5,"score":0.5918181538581848},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.5236310958862305},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.4415617883205414},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.4385482668876648},{"id":"https://openalex.org/C177309310","wikidata":"https://www.wikidata.org/wiki/Q758917","display_name":"Information technology audit","level":5,"score":0.4357181489467621},{"id":"https://openalex.org/C152550464","wikidata":"https://www.wikidata.org/wiki/Q3355715","display_name":"Performance audit","level":5,"score":0.4251285493373871},{"id":"https://openalex.org/C62190432","wikidata":"https://www.wikidata.org/wiki/Q17004774","display_name":"Audit plan","level":5,"score":0.4177325665950775},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.1080/23311975.2023.2191781","doi":"https://doi.org/10.1080/23311975.2023.2191781","is_oa":true,"landing_page_url":"https://doi.org/10.1080/23311975.2023.2191781","pdf_url":"https://www.tandfonline.com/doi/epdf/10.1080/23311975.2023.2191781?needAccess=true&role=button","source":{"id":"https://openalex.org/S2738076829","display_name":"Cogent Business & Management","issn_l":"2331-1975","issn":["2331-1975"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-c","cwts-core","doaj","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310311767","host_organization_name":"Cogent OA","host_organization_lineage":["https://openalex.org/P4310311767"],"host_organization_lineage_names":["Cogent OA"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cogent Business & Management","raw_type":"journal-article"},{"id":"pmh:oai:econstor.eu:10419/294340","doi":null,"is_oa":true,"landing_page_url":"https://hdl.handle.net/10419/294340","pdf_url":"https://www.econstor.eu/bitstream/10419/294340/1/10.1080_23311975.2023.2191781.pdf","source":{"id":"https://openalex.org/S4306401696","display_name":"Econstor (Econstor)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"doc-type:article"},{"id":"pmh:oai:RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2191781","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1080/23311975.2023.2191781","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:doaj.org/article:f108305b0ba54edf8c69b951357e4fca","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/f108305b0ba54edf8c69b951357e4fca","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Cogent Business & Management, Vol 10, Iss 1 (2023)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.1080/23311975.2023.2191781","doi":"https://doi.org/10.1080/23311975.2023.2191781","is_oa":true,"landing_page_url":"https://doi.org/10.1080/23311975.2023.2191781","pdf_url":"https://www.tandfonline.com/doi/epdf/10.1080/23311975.2023.2191781?needAccess=true&role=button","source":{"id":"https://openalex.org/S2738076829","display_name":"Cogent Business & Management","issn_l":"2331-1975","issn":["2331-1975"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-c","cwts-core","doaj","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310311767","host_organization_name":"Cogent OA","host_organization_lineage":["https://openalex.org/P4310311767"],"host_organization_lineage_names":["Cogent OA"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cogent Business & Management","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.666700005531311}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[{"id":"https://openalex.org/F4320323084","display_name":"Ministry of Finance","ror":"https://ror.org/02jnxpg76"},{"id":"https://openalex.org/F4320328515","display_name":"Lembaga Pengelola Dana Pendidikan","ror":"https://ror.org/05p2xef58"}],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4327906262.pdf","grobid_xml":"https://content.openalex.org/works/W4327906262.grobid-xml"},"referenced_works_count":58,"referenced_works":["https://openalex.org/W223729632","https://openalex.org/W590291065","https://openalex.org/W1512601381","https://openalex.org/W1536283410","https://openalex.org/W1545460766","https://openalex.org/W1592098456","https://openalex.org/W1835437021","https://openalex.org/W1963579229","https://openalex.org/W1979610604","https://openalex.org/W1980679508","https://openalex.org/W1981198914","https://openalex.org/W1983211726","https://openalex.org/W1983700552","https://openalex.org/W1993096238","https://openalex.org/W1998839775","https://openalex.org/W2027415504","https://openalex.org/W2034754583","https://openalex.org/W2044155759","https://openalex.org/W2045813474","https://openalex.org/W2099032493","https://openalex.org/W2108580300","https://openalex.org/W2113196378","https://openalex.org/W2125336328","https://openalex.org/W2129193906","https://openalex.org/W2145958506","https://openalex.org/W2386831831","https://openalex.org/W2479347936","https://openalex.org/W2561189205","https://openalex.org/W2570670791","https://openalex.org/W2605304121","https://openalex.org/W2613172721","https://openalex.org/W2792776800","https://openalex.org/W2799732768","https://openalex.org/W2802201426","https://openalex.org/W2809385313","https://openalex.org/W2841471587","https://openalex.org/W2905292581","https://openalex.org/W2914607096","https://openalex.org/W2951516349","https://openalex.org/W2981514240","https://openalex.org/W2981753048","https://openalex.org/W2992682378","https://openalex.org/W3087332446","https://openalex.org/W3112144491","https://openalex.org/W3116622169","https://openalex.org/W3121770758","https://openalex.org/W3122386463","https://openalex.org/W3123282572","https://openalex.org/W3125654606","https://openalex.org/W3130508446","https://openalex.org/W3150100371","https://openalex.org/W3168109960","https://openalex.org/W3212341290","https://openalex.org/W4221071033","https://openalex.org/W4225153992","https://openalex.org/W4253563270","https://openalex.org/W6741544565","https://openalex.org/W6990046402"],"related_works":["https://openalex.org/W4407574401","https://openalex.org/W3203307598","https://openalex.org/W4391175946","https://openalex.org/W2526178453","https://openalex.org/W3094377478","https://openalex.org/W4388368937","https://openalex.org/W2108580300","https://openalex.org/W2590753303","https://openalex.org/W4388918332","https://openalex.org/W7219197699"],"abstract_inverted_index":{"Previous":[0],"studies":[1],"have":[2],"separately":[3],"investigated":[4],"the":[5,8,12,19,29,48,54,59,62,78,86,89,96,107,110,122,127,175,193,204,208,211,224],"relationship":[6,60,87,209],"between":[7,88,210],"internal":[9,37,63,116,182],"auditors\u2019":[10,16,64,67,93,179,215],"characteristics,":[11,65],"level":[13,90,176,212],"of":[14,91,112,121,170,177,203,213,228],"external":[15,30,66,92,113,133,149,178,214],"reliance,":[17],"and":[18,69,95,217,226,232,237],"audit":[20,38,45,70,97,117,183,190,218],"efficiency":[21,71],"so":[22],"it":[23],"has":[24,41,185],"not":[25],"fully":[26],"described":[27],"how":[28],"auditors":[31,114,134,150],"make":[32],"decisions":[33],"to":[34,52,140,223],"rely":[35],"on":[36,44,115,181,189,207],"work,":[39],"which":[40],"an":[42],"impact":[43],"efficiency.":[46,98,191,219],"Therefore,":[47],"current":[49],"study":[50,100,172,221],"aims":[51],"fill":[53],"research":[55,75,142,145],"gap":[56],"by":[57,131],"analyzing":[58],"among":[61],"reliance":[68,94,111,180,216],"in":[72,85,103,135,156,235,241],"one":[73,120],"comprehensive":[74],"model":[76],"with":[77,106,126],"institutional":[79,205,233],"environment":[80,206],"as":[81],"a":[82,186,200],"moderating":[83,201],"variable":[84],"This":[99,220],"is":[101,119,199],"conducted":[102,139],"government":[104,132,242],"organizations":[105],"consideration":[108],"that":[109,174,197],"work":[118,184],"strategies":[123],"for":[124],"dealing":[125],"limited":[128],"resources":[129],"faced":[130],"Indonesia.":[136,157],"Surveys":[137],"are":[138,147,160],"collect":[141],"data.":[143],"The":[144,158,168],"subjects":[146],"164":[148],"(BPK)":[151],"from":[152],"34":[153],"representative":[154],"offices":[155],"data":[159],"analyzed":[161],"using":[162],"Partial":[163],"least":[164],"Square-Structural":[165],"Equation":[166],"Modeling.":[167],"results":[169,194],"this":[171],"show":[173,196],"significant":[187],"effect":[188,202],"Furthermore,":[192],"also":[195],"there":[198],"contributes":[222],"application":[225],"development":[227],"relational":[229],"coordination":[230],"theory":[231,234],"accounting":[236],"auditing":[238],"fields,":[239],"especially":[240],"sector":[243],"audits.":[244]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":3}],"updated_date":"2026-09-27T08:07:27.782135","created_date":"2023-03-21T00:00:00"}