This study examines the determinants of audit quality and their impact on detecting financial statement fraud at public accounting firms member of OAI Solusi Manajemen Nusantara in Indonesia. Using a quantitative approach, data was collected through a structured questionnaire distributed to auditors and staff. Key findings highlight the significant influence of auditor independence, professional proficiency, and supervision actions on conducting effective audits, thereby enhancing fraud detection capabilities. The research identifies challenges such as the focus on Indonesian firms and potentially limiting broader applicability. Recommendations include enhancing auditor training, adopting stringent audit procedures and technology, and ensuring adherence to auditing standards to improve audit quality and uphold financial reporting integrity. This study underscores the critical role of audit quality in preventing and detecting financial statement fraud, suggesting avenues for future research to explore additional influencing factors.

In the era of globalization and advanced information transparency, competition between companies has become increasingly fierce due to the large number of products and services that have similar characteristics. This situation creates a competitive and dynamic business climate, where companies must adapt quickly to the changes that occur. This study investigates the impact of servant leadership on employee performance at Mandiri In health, focusing on employee engagement and Organizational Citizenship Behavior as relevant mediating variables. The study used a proportionate stratified random sampling method to determine the sample of respondents, which ultimately consisted of 206 individuals who were analyzed using Structural Equation Modeling (SEM) techniques. The main findings of the study show that servant leadership has a significant direct influence on employee performance, employee engagement, and Organizational Citizenship Behavior in the company. This indicates that service-oriented leadership practices not only influence individual performance, but also contribute to employee volunteering and active engagement in the organization. Employee engagement and Organizational Citizenship Behavior affect employee performance directly, there is no evidence that servant leadership affects employee performance indirectly through the mediation of employee engagement. There is an indication that Organizational Citizenship Behavior acts as a mediator between servant leadership and employee performance, indicating the importance of organizational citizenship behavior in facilitating the positive relationship between leadership and performance. These findings provide a deeper understanding of how leadership strategies can significantly contribute to the achievement of organizational goals in a competitive business environment.

Given the multifaceted nature of crime trends shaped by a range of social, economic, and demographic variables, grasping the fundamental drivers behind crime patterns is pivotal for crafting effective crime deterrence methodologies. This investigation adopted a systematic literature review technique to distill thirty key factors from a corpus of one hundred scholarly articles. Utilizing the Principal Component Analysis (PCA) for diminishing dimensionality facilitated a nuanced understanding of the determinants deemed essential in influencing crime trends. The findings highlight the necessity of tackling issues such as inequality, educational deficits, poverty, unemployment, insufficient parental guidance, and peer influence in the realm of crime prevention efforts. Such knowledge empowers policymakers and law enforcement bodies to optimize resource allocation and roll out interventions grounded in empirical evidence, thereby fostering a safer and more secure societal environment.

A Detailed geophysical investigation was conducted on Knossos territory of Crete Island. Main scope was the detection of underground archaeological settlements. Geophysical prospecting applied by an experienced geophysical team. According to area dimensions in relation to geological and structural conditions, the team designed specific geophysical techniques, by adopted non-catastrophic methods. Three different types of geophysical techniques performed gradually. Geophysical investigation consisted of the application of geoelectric mapping and geomagnetic prospecting. Electric mapping focusses on recording soil resistance distribution. Geomagnetic survey was performed by using two different types of magnetometers. Firstly, recorded distribution of geomagnetic intensity and secondly alteration of vertical gradient. Measured stations laid along the south-north axis with intervals equal to one meter. Both magnetometers were adjusted on a quiet magnetic station. Values were stored in files readable by geophysical interpretation software in XYZ format. Oasis Montaj was adopted for interpretation of measured physical properties distribution. Interpretation results were illustrated as color scale maps. Further processing applied on magnetic measurements. Results are confirmed by overlaying results from three different techniques. Geoelectric mapping contributed to detection of a few archaeological targets. Most of them were recorded by geomagnetic technique. Total intensity aimed to report the existence of magnetized bodies. Vertical gradient detected subsurface targets with clearly geometrical characteristics.