Research groups
Areas of responsibility
Arizona Mustikarini is a PhD Research Fellow in Auditing at the Department of Economics and Finance, University of Agder (UiA) School of Business and Law. She holds a Master's degree in Business (Accounting) from Monash University Australia, and a Bachelor Degree in Accounting at Universitas Gadjah Mada, Indonesia. Prior to joining academia, she worked at PricewaterhouseCoopers and Mandiri Sharia Bank in Indonesia.
She joined academia at the Department of Accounting, Faculty of Economics and Business Universitas Gadjah Mada, and she is currently on study leave. She has worked for various consulting projects and training with Indonesian government and private sectors such as Indonesian Ministry of Finance, Indonesia Endowment Fund for Education, Indonesian Deposit Insurance Corporation, Indonesian Financial Service Authority, Indonesian Financial Transaction Report and Analysis Center, Bank DKI, and many regional governments in Indonesia.
She is also an Indonesian Chartered Accountant holder, a member of the European Accounting Association, and was a visiting professor at Anadolu University, Turkey.
Arizona has more than ten years experience in the auditing field. Her research interests are mostly in the area of audit quality, fraud-related research, auditor-client management negotiation, PCAOB audit inspection, auditors' professional skepticism, accounting education, International Standards on Auditing (ISAs) implementation, and big data analytics.
Research
Academic interests
Her academic interest is in the field of auditing for research and teaching. Besides auditing, she taught bachelor and master's degrees in the financial accounting, financial statements analysis and financial management courses.
She took some courses related to the theory of management and research methods (e.g., econometrics, statistics, qualitative, and experiment).
Selected publications
Mustikarini, A., and Adhariani, D. (2021). In auditor we trust: 44 years of research on the auditor-client relationship and future research directions. Meditari Accountancy Research, ahead-of-print(ahead-of-print). doi:10.1108/MEDAR-11-2020-1062 https://www.emerald.com/insight/content/doi/10.1108/MEDAR-11-2020-1062/full/html
Mustikarini, A., Abeifaa-der, B., and Stuart, I. (2021). Implementation of ISA 240 for Fraud Detection and Resolution in Developing Countries: An Exploratory Study. Paper presented at the 2nd EIASM Workshop on Fraud and Accounting Scandals.
Fatmawati, D., Mustikarini, A., and Fransiska, I. P. (2018). Does Accounting Education Improve Professional Skepticism and Audit Judgment? Jurnal Pengurusan, 52, 1–21.
Winardi, R. D., Mustikarini, A., and Anggraeni, M. A. (2017). Academic dishonesty among accounting students: some Indonesian evidence. Jurnal Akuntansi dan Keuangan Indonesia, 14(2), 142–164.
Winardi, R. D., Mustikarini, A., and Permana, Y. (2017). Do Auditor Professional Scepticism and Client Narcissism Affect Fraud Risk Assessment? The Indonesian Journal of Accounting Research, 20(1), 73-100.