If your supervisor or team believes that the company that you are auditing is not fraudulent, while you believe otherwise, what will you do?

Viola Darmawan

What was my dream when I was little?

A dangdut singer! Dangdut is a popular music genre in Indonesia where you can both sing and dance. I still cannot believe it myself that I wanted to become a singer when I was 3 years old, given that I don't even have a golden voice. My next dream was to become a NASA astronaut since I have always been fascinated by outer-space object.

What am I doing when I am not working on my PhD?

Reading interesting articles, hanging out with friends, travelling, and doing web research about anything interesting.

What is my PhD about?

My PhD consists of three studies:

  • The interaction between junior and senior auditors in an audit firm: how likely will a junior auditor imitate the decision making of a senior auditor even though the senior auditor is not always making a correct judgement? Will the likelihood change if the promotion and bonus of the junior auditor depends on the senior auditor's decision?
  • The interaction between an auditor with the team: If an auditor believes that the company commits fraud, while the team believe otherwise, how likely will the auditor discount his/her own beliefs and imitate the others?
  • The impact of auditor tenure and shareholder improvement in the selection of an auditor: Will these factors affect auditors' decisions to report more original information in the CAMs report?

Why is this important for practice?

I believe the findings are going to have an impact in predicting the audit quality based on the relationships and interactions among the auditors in a team.

How do I like to be remembered after my PhD?

I hope my research will have a contribution in the field of accounting, especially audit, and can be useful for the foundation for future research as I believe that this topic is still novel.

I believe that having a PhD will open up many doors and opportunities for me. While my goal is to be a successful person one day, I also believe that there are multiple ways of achieving it. Given that I have now been living in three different continents (e.g. Australia, Asia, and Europe), maybe I can move to the US or Africa or go to another European countries in the coming years? Who knows what the future holds for me - I will leave it until then!

Accreditations
& Rankings

Equis Association of MBAs AACSB Financial Times