Atarek Kamil Ibrahim & Co. Chartered Accountants

2010 ◽  
Vol 14 (01) ◽  
pp. 141-158
Author(s):  
Zakiah Muhammaddun Mohamed ◽  
Aini Aman ◽  
Noradiva Hamzah ◽  
Sofiah Md. Auzair
Keyword(s):  
The Other ◽  
Kuala Lumpur ◽  
Public Accounting ◽  
Accounting Firms ◽  
Control Structures ◽  
Accounting Firm ◽  
Head Office ◽  
Wide Range ◽  
The Common ◽  
Chartered Accountants

Atarek Kamil Ibrahim & Co. Chartered Accountants (hereafter referred to as AKI) is a public accounting firm named after its founder Tuan Haji Atarek Kamil Ibrahim (hereafter referred to as Atarek). The firm offers a wide range of services to its customers since its establishment in 1989. The head office of AKI is in Kuala Lumpur and it has branches in Melaka, Johor Bahru, Ipoh, Kuala Terrengganu, Kota Baru, Kuching, Miri and Kota Kinabalu. The partners of AKI are planning to expand the company by getting more partners from outside to join AKI. They planned to use a different name, ASNAF Chartered Accountants, from 2009 onwards to replace AKI. They initiated the formation of ASNAF (Association of ASEAN Accounting Firms) to propel AKI into the international scene. Currently ASNAF has 8 members comprising accounting firms from Thailand, Indonesia, Singapore, Brunei, Laos, Vietnam, Philippines and Malaysia. While the move to expand and rebrand AKI appears to be the only way forward for the company, Atarek must really evaluate whether such move is wise and benefits him and his staff. He must critically assess AKI's current strengths and weaknesses and possible implication of his decisions. He must consider all the other alternatives that he will forgo which include his dream of becoming the first Islamic public accounting firm in the region. The case will reveal that AKI is still plagued with the common problem of small and medium sized public accounting firms in Malaysia that is short of manpower. AKI is also currently in the midst of organizing its control structures among its branches.

scholarly journals The Influence of Reputation of Public Accounting Firms on the Integrity of Financial Statements with Corporate Governance as the Moderating Variable

2018 ◽  
Vol 9 (3) ◽  
pp. 177-186 ◽  
Author(s):  
Nera Marinda Machdar ◽  
Dade Nurdiniah
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Financial Statement ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public ◽  
Public Accounting Firms

This research aimed to determine the effect of the reputation of the public accounting firm on the integrity of financial statements by including leverage and firm size as the control variables. This research also investigated the effects of corporate governance moderation that was proxied by the independent commissioner, institutional ownership, and audit committee in strengthening or weakening the reputation of the public accounting firms on the integrity of the financial statements. The population was manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013-2015. The sample utilized the purposive sampling method and resulted in 34 manufacturing firms, so the total observations were 102 firms in all observed years. This research performed statistical data processing with EVIEWS 8. There are two main findings of this research. First, the reputation of public accounting firm affects the integrity of the financial statement. Second, corporate governance that utilizes the independent commissioners and institutional ownership strengthen the effect of the reputation of the public accounting firm on the integrity of the financial statement. However, corporate governance using audit committee weakens the reputation of the public accounting firm on the integrity of financial statements.

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG GO PUBLIK DI BEI

2015 ◽  
Vol 11 (2) ◽  
pp. 117
Author(s):  
Astuti Yuli Setyani
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Test Results ◽  
Public Accounting ◽  
Variable Size ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public

"> This study aims to examine empirically the effect of firm size, solvency, profitability, and thequality of public accounting firms (KAP) to the audit delay on manufacturing companieslisted in Indonesia Stock Exchange. This study focuses on companies listed on the IndonesiaStock Exchange. The data used are secondary data, the audited financial statements of 47companies listed in Indonesia Stock Exchange in 2009-2012. To test the hypothesis,performed multiple regression analysis that begins classic assumption test includingnormality, linearity, multicollinearity, heteroscedasticity and autocorrelation. The data usedhas met all the classical assumptions. Partial test results show that the variable size andvariable quality of the public accounting firm (KAP) that affect audit delay, while variablesolvency and profitability variable does not affect the audit delay.Keywords: audit delay, KAP, company’s size, profitability, solvency

Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB Rulemaking Docket Matter No. 31: PCAOB Release No. 2010-005, Application of the “Failure to Supervise” Provision of the Sarbanes-Oxley Act of 2002 and Solicitation of Comment on Rulemaking Concepts

2011 ◽  
Vol 5 (1) ◽  
pp. C11-C15 ◽  
Author(s):  
Joseph Brazel ◽  
James Bierstaker ◽  
Paul Caster ◽  
Brad Reed
Keyword(s):  
Audit Quality ◽  
Exposure Period ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public ◽  
Sarbanes Oxley ◽  
Public Company ◽  
Auditing Standards ◽  
Supervision Practices

SUMMARY: Recently, the Public Company Accounting Oversight Board (“PCAOB” or “Board”) issued a release to address, in two ways, issues relating to the responsibilities of a registered public accounting firm and its supervisory personnel with respect to supervision. First, the release reminds registered firms and associated persons of, and highlights the scope of, Section 105(c)(6) of the Sarbanes-Oxley Act of 2002 (“the Act”), which authorizes the Board to impose sanctions on registered public accounting firms and their supervisory personnel for failing to supervise reasonably an associated person who has violated certain laws, rules, or standards. Second, the release discusses and seeks comment on conceptual approaches to rulemaking that might complement the application of Section 105(c)(6) and, through increased accountability, lead to improved supervision practices and, consequently, improved audit quality. The PCAOB provided for a 91-day exposure period (from August 5, 2010, to November 3, 2010) for interested parties to examine and provide comments on the conceptual approaches to rulemaking that might complement the application of Section 105(c)(6). The Auditing Standards Committee of the Auditing Section of the American Accounting Association provided the comments in the letter below to the PCAOB on the PCAOB Release No. 2010-005, Application of the “Failure to Supervise” Provision of the Sarbanes-Oxley Act of 2002 and Solicitation of Comment on Rulemaking Concepts.

Part III Headquarters Agreements, 35 Legal Issues Related to International Military Headquarters

2018 ◽  
Author(s):  
Hill Steven ◽  
Favuzza Federica
Keyword(s):  
Economies Of Scale ◽  
Resource Constraints ◽  
Legal Issues ◽  
The Other ◽  
General Overview ◽  
Composition And Structure ◽  
Wide Range ◽  
Legal Nature ◽  
The Common ◽  
Contemporary Practice

This chapter provides a general overview of the types of international military headquarters (IMHQs) and their legal nature. IMHQs encompass a wide range of structures that are in use in the contemporary practice of States and international organifzations. States tend to find them attractive options for a variety of reasons, including the promotion of cooperation and coordination and the expression of shared political and/or military commitments. They can also be an important tool to help States address resource constraints, including by taking advantage of efficiencies gained through specialization and economies of scale. IMHQs all share the common characteristic of being in one way or the other ‘international’. Their nature varies widely, including with respect to their mission and their composition and structure. Because of this diversity, the chapter only discusses selected legal issues that tend to arise in connection with IMHQ and will likely arise in the future.

scholarly journals Public Accounting Firm Characteristics: Their Importance To Students And Discussion By Recruiters

2011 ◽  
Vol 21 (1) ◽  
Author(s):  
James Schmutte
Keyword(s):  
Accounting Students ◽  
Firm Characteristics ◽  
Font Size ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
Local Firm ◽  
Attitudinal Differences ◽  
Perceived Importance ◽  
Importance Ratings

<p class="MsoBodyText" style="text-align: justify; margin: 0in 0.5in 0pt; tab-stops: .5in 1.0in 1.5in 2.0in 2.5in 3.0in 3.5in 4.0in 4.5in 5.0in 5.5in 6.0in;"><span style="font-size: 10pt; mso-bidi-font-style: italic;"><span style="font-family: Times New Roman;">This was a survey-based study of the importance that students attach to various employer qualities and the extent that public accounting recruiters discuss such qualities. Attitudinal differences among students with different academic credentials and differences in the structure of recruiting interviews by various sized public accounting firms were the focus of the study. The data were collected from 106 accounting students and 63 recruiters. Before the beginning of the fall campus interviewing period, students rated the importance of 36 employer characteristics and recruiters reported to what extent they discussed the characteristics during the recruiting process. In general, no differences were noted among students of varying academic credentials. Significant differences, however, were noted in the level of discussion by recruiters from firms of varying size. The extent that recruiters from the various sized firms discussed the characteristics was compared with the student perceived importance. The extent that the national firm recruiters discussed the characteristics most closely matched the student importance ratings, and the discussion by the local firm recruiters least matched the student ratings.</span></span></p>

scholarly journals Dilema Praktik Kantor Akuntan Publik: Pertautan Antara Keberlangsungan Hidup dengan Kualitas Audit

2018 ◽  
Vol 14 (3) ◽  
pp. 177-194
Author(s):  
Anggi Ratna Anggraini
Keyword(s):  
Audit Quality ◽  
Growth Strategy ◽  
Case Study Method ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
Working Paper ◽  
Interpretive Paradigm ◽  
Audit Fee

This research focuses on the dilemma of small Public Accounting Firms in maintaining their survival, but still maintaining their audit quality. This research is qualitative research with interpretive paradigm and the case study method. This study shows how Public Accounting Firm X faces a dilemma situation when auditing small clients with low fees, while maintaining their audit quality. Public Accounting Firm X in its survival growth strategy uses a "zebra", a "radar" and a business diamond strategy. Public Accounting Firm X itself has a dilemma when faced with a small client who can only pay a low fee for audit services, if using the indicator minimum hourly charge-out rates determined by IAPI, then the audit fee cannot be applied on the client. In the end, the audit procedures carried out must be adequate to maintain audit quality, where Public Accounting Firm X uses Excel based Standard Working Paper during audits and cuts the leveling level. Regulations that accommodate more smaller clients in the area are needed related to audit services.

scholarly journals Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Jenis Kap Terhadap Pengungkapan Aset Biologis

2020 ◽  
Vol 2 (1) ◽  
pp. 2362-2372
Author(s):  
Usi Gustria ◽  
Nurzi Sebrina
Keyword(s):  
Regression Model ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Multiple Regression Model ◽  
Research Use ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
Firm Effect

This study aims to see the effect of profitability, firm size, and type of public accounting firms to biological asset disclosure. The population in this study are all agricultural companies listed on the Indonesia Stock Exchange (IDX) that is as many as 32 companies. The sample in this research use sampling technique purposive sampling counted 13 company in 2016-2018. The analysis was done by using multiple regression model. The results of this study indicate that: (1) The Profitability has no effect on the disclosure of biological asset. (2) Firm size has no effect on biological asset disclosure. (3) type of public accounting firm effect on biological asset disclosure

PENGARUH RISIKO AUDIT DAN LAMANYA WAKTU AUDIT TERHADAP PENETAPAN AUDIT FEE (Survey pada Auditor Kantor AkuntanPublik di Bandung)

2017 ◽  
Vol 3 (1) ◽  
Author(s):  
Tina Hartati Saputri Herma Wiharno Enung Nurhayati
Keyword(s):  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Public Accounting ◽  
Audit Risk ◽  
Accounting Firms ◽  
Accounting Firm ◽  
Verification Methods ◽  
Audit Fee ◽  
Positive Effect

The problem is an issue fee of a dilemma because the auditor received a fee from the company (client) to be audited. The purpose of this study to investigate the effect of audit risk and length of time of the determination of audit fee audit either simultaneously or partial. The object of this study is the auditor of public accounting firm in Bandung.This research method using descriptive and verification methods analyst. This study uses 8 public accounting firms and 100 auditors working in 8 shades that have been audited sample. As well as the technique used is purposive sampling analysis techniques, as well as the technique used is the technique of multiple linear regression analysis with the help of SPSS version 20.The results of this study showed that simultaneous Fhitung = 48.382> F table = 3.12 then Ho is rejected and Ha accepted, meaning that the risk of an audit, and the length of time the audit simultaneously significant effect on the determination of the audit fee. In the test Partial obtained the value t = 3.112> table = 1.666 then Ho is rejected and Ha accepted, meaning that audit risk positive and significant impact on the determination of the audit fee, and t = 4.826> table = 1.666 then Ho is rejected and Ha accepted, meaning the length of time the audit positive and significant impact on the determination of the audit fee.From the results of research and discussion can be concluded that simultaneous audit risk and the length of time the audit affect the determination of audit fee survey on auditor Public Accounting Firm in Bandung, then partially, audit risk positive effect on the determination of the audit fee and the length of time the audit positive effect on the determination audit fee.

JOB BURNOUT DAN REDUCED AUDIT QUALITY PRACTICES (RAQP) DALAM PERSPEKTIF ROLE STRESS

SIMAK ◽  
2019 ◽  
Vol 17 (01) ◽  
pp. 42-83
Author(s):  
Richard Wiratama ◽  
Suwandi Ng ◽  
Lukman Lukman
Keyword(s):  
Role Conflict ◽  
Role Ambiguity ◽  
Audit Quality ◽  
Job Burnout ◽  
Role Overload ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
Role Stressors ◽  
Quality Practices

The purpose of this study were to investigate the influence of role stressors (role ambiguity, role conflict, and role overload) to the reduced audit quality practices (RAQP) were tested both directly and indirectly through the variable job burnout. Respondents in this study are auditors who working in 15 Public Accounting Firms at Sulawesi, Papua, and Maluku. Data collection procedures in the study were taken directly (Administered Personality Questionnaires) in Public Accounting Firm located in Makassar, while the public accounting firm which the outside of Makassar were spread by sending questionnaires (Mail Questionnaires). Data were analyzed using the path analysis. The results of this study indicate that role stressors (role ambiguity, role conflict, and role overload) have a positive and significant effect on job burnout and also job burnout has a positive and significant effect on reduced audit quality practices (RAQP). The direct influence of role stressors (role ambiguity, role conflict, and role overload) have a positive but not high enough to have a strong influence on reduced audit quality practices (RAQP). Implications practice of this research are as learning profession Public Accountants and auditors to take preventive actions and improvements on stress due to role stressors.

CPAs' Perceptions of the Emerging Multidisciplinary Accounting/Legal Practice

2001 ◽  
Vol 15 (1) ◽  
pp. 35-48 ◽  
Author(s):  
Kimberly E. Frank ◽  
Randall K. Hanson ◽  
D. Jordan Lowe ◽  
James K. Smith
Keyword(s):  
Legal Services ◽  
Certified Public Accountant ◽  
Public Accounting ◽  
Legal Ethics ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public ◽  
Multidisciplinary Practice ◽  
Public Accounting Firms ◽  
Public Accountant

This paper reports the results of a survey of 219 American Institute of Certified Public Accountant members about legal services their public accounting firms currently offer and plan to offer in the future, and how they would organize their firm to deliver these services to clients. The survey is motivated by the legal profession's current investigation of whether to allow nonattorneys to share fees and become partners with nonattorneys and by the American Bar Association's call for evidence on the current existence of multidisciplinary practice (MDP). Forty-four states established MDP committees to recommend whether legal ethics rules should be relaxed to allow MDP. Relaxed ethics rules allow public accounting firms to employ attorneys to offer a full array of legal services to their clients. We find that public accounting firms already offer a number of legal services to their clients and are interested in increasing the offering of these services if allowed. The results also indicate that the size of the public accounting firm is likely to influence the types of legal services offered and the arrangements used to deliver the legal services to clients. The findings are important because they highlight the need for the legal and accounting professions to formulate rules regarding MDP.

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