scholarly journals IFRS Convergence and Disclosure Quality: The Role of Audit Quality Moderation (Study on Multinational Companies in Indonesia)

2022 ◽  
Vol 10 (1) ◽  
pp. 72-81
Author(s):  
Fatmasari Sukesti ◽  
Abdul Kharis Almasyhari ◽  
Nurul Nazlia Jamil ◽  
Ainulashikin Marzuki
Keyword(s):  
Audit Quality ◽  
Multinational Companies ◽  
Disclosure Quality

PENGARUH KOMPETENSI, INDEPENDENSI DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH

2019 ◽  
Vol 3 (02) ◽  
pp. 414
Author(s):  
SULFIANTY SULFIANTY
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Sample Selection ◽  
Selection Method ◽  
Civil Servants ◽  
Financial Supervision ◽  
Internal Auditors

The role of internal auditors is needed to encourage the realization of good and clean governance. This study aims to determine the effect of competence, independence and accountability on inspectorate audit quality in regional financial supervision. Population in this study are all civil servants Inspectorate of Pohuwat Regency. The sample selection method in this study is the saturated or census sampling method. The results of this study indicate that independence and accountability have an influence on audit quality both partially and simultaneously.   Peranan auditor internal sangat diperlukan untuk mendorong terwujudnya tata pemerintahan yang baik dan bersih. Penelitian ini bertujuan untuk mengetahuipengaruh kompetensi, independensi dan akuntabilitas terhadap kualitas audit inspektorat dalam pengawasan keuangan daerah.Populasi dalam penelitian ini adalah seluruh PNS Inspektorat Kabupaten Pohuwato.Metode pemilihan sampel dalam penelitian ini adalah metode sampling jenuh atau sensus.Hasil penelitian ini menunjukkan bahwa kompetensi, independensi dan akuntabilitas memiliki pengaruh terhadap kualitas audit baik secara parsial maupun secara simultan.

Audit Reviewers' Judgments in Multiple Client Audit Environments

2017 ◽  
Vol 29 (2) ◽  
pp. 1-9 ◽  
Author(s):  
Sudip Bhattacharjee ◽  
Mario J. Maletta ◽  
Kimberly K. Moreno
Keyword(s):  
Audit Quality ◽  
Internal Audit ◽  
Contrast Effects ◽  
Comparative Information ◽  
A Current

ABSTRACT This study replicates Bhattacharjee, Maletta, and Moreno (2007), who find that audit preparers are susceptible to contrast effects in a multi-client environment. We demonstrate that auditors in the role of reviewers are also susceptible to contrast effects from a prior client. Audit reviewers' assessments of internal audit quality of a current client were significantly affected by the quality of the internal audit group of a client they previously reviewed. Specifically, when auditors first reviewed a client with a weak internal audit group they assessed the subsequent moderate internal audit group as being of higher quality than when they first reviewed a prior client with a strong internal audit group or did not review a prior client. Reviewers' documentation of evidence was also influenced by comparative information from the prior client. These results corroborate the key findings of Bhattacharjee et al. (2007) and confirm audit reviewers' susceptibility to contrast effects.

Features of financing the production of intellectual product of transnational corporations

2021 ◽  
pp. 69-75
Author(s):  
Svitlana Frunza ◽  
Liudmyla Romaniuk ◽  
Daria Nasypaiko
Keyword(s):  
Research And Development ◽  
Multinational Corporations ◽  
Strategic Alliances ◽  
Financial Management ◽  
Transnational Corporations ◽  
Multinational Companies ◽  
Economic Relations ◽  
Global Innovation ◽  
Innovation Economy

The purpose of the article is to study the features of financing the production of intellectual products of multinational corporations in the context of globalization. Research methodology – system-structural and comparative research (to understand the logic of financing the production of intellectual products of multinational corporations), statistical and economic analysis (in assessing the status and prospects of the role of transnational corporations). The scientific novelty is to substantiate the peculiarities of financial management in multinational companies and to determine the main aspects of international financial management, which will increase the production of intellectual products of multinational corporations and the development of international economic relations. The article identifies the distinctive features of modern multinational companies and technologically sound strategies that contribute to their economic success. The main ways to obtain long- term investments and the peculiarities of the formation of strategic alliances and their agreements are clarified. Various forms of international cooperation are considered. Conclusions. According to the results of the study, it was concluded that the role of transnational corporations is growing, which is determined by their participation in world gross domestic product, increasing the share of international movement of capital, labor and other resources. Their importance in the world economy is evidenced by the scale of foreign operations in all sectors and areas of social production. The main obstacles to the financing of multinational corporations are the disagreement of the interests of companies and governments of the host countries, taking into account economic, political, monetary, financial and legal risks. Ukraine is able to use the model of open innovation networks as a key to entering the global innovation economy in line with current trends. Keywords: transnational corporations, transnationalization, investments, innovations, research and development, research and development works.

scholarly journals Audit Quality, Joint-Auditors and Game Theory: Empirical Validation in the French Context

2016 ◽  
Vol 11 (7) ◽  
pp. 292
Author(s):  
Abdelhakim Ben Ali
Keyword(s):  
Game Theory ◽  
Business Performance ◽  
Audit Quality ◽  
Audit Fees ◽  
Scientific Discipline ◽  
Debt Ratio ◽  
Complex Relationships ◽  
High Level ◽  
Gains And Losses

<p>The objective of our research is to show the role of “game theory” as a scientific discipline permitting better explanation of the nature of complex relationships between the different stakeholders of the company. Motivated by the current discussions on the choice of the composition of the college auditors, we try to study the combination of auditors to ensure a better audit quality; and to demonstrate the gains and losses of the two players in the game studied during the period 2005-2010.</p>The empirical results reveal that the best audit quality is conditioned by the presence of pair heterogeneous auditors (Big4_Non Big4). Added to that, the audit quality is affected by a high level of audit fees, minimizing the debt ratio, a large reflection of the business performance and financial means to enable it to meet the economic crises that surround it.

scholarly journals An assessment of the moderating role of employees’ cultural orientations amongst foreign manufacturing multinational companies in Kenya

2013 ◽  
Vol 11 (1) ◽  
Author(s):  
Beatrice A. Dimba ◽  
Robert Rugimbana
Keyword(s):  
Firm Performance ◽  
Power Distance ◽  
Multinational Companies ◽  
Uncertainty Avoidance ◽  
Cultural Dimensions ◽  
Manufacturing Companies ◽  
Cultural Orientations ◽  
The Relationship ◽  
Moderating Role

Orientation: This article investigates the question, of whether culture really matters in implementing international strategic human resource management (SHRM) practices.Research purpose: Specifically, this study sought to investigate the extent to which employee cultural orientations moderate the link between SHRM practices and firm performance in large foreign manufacturing multinational companies in Kenya. Motivation for the study: Large foreign multinational companies have generally applied SHRM practices without adaptation when trying to improve employee performance even though resource based perspectives argue for the consideration of employees’ cultural orientations. Research design, approach and method: SHRM practices were conceptualised as independent variables measured through distinct practices. Organisational performance as a dependent variable was measured using constructs of image, interpersonal relations, and product quality. Cultural dimensions adopted for this study were power distance, uncertainty avoidance, individualism or collectivism, and masculinity or femininity. The above conceptual framework was tested by the use of both quantitative and qualitative techniques with data from fifty (50) large foreign multinational companies operating in Kenya. Main findings: Findings indicated that the relationship between SHRM practices and firm performance depend to a greater extent on employee cultural orientations when power distance is considered. Power distance (PD) refers to the extent of people accepting that power in institutions and organisations when distributed unequally. The greater the PD, the greater the acceptance of this inequality. Practical/managerial implications: The study supported the notion that the relationship between SHRM practices and firm performance is moderated by power distance through motivation but not by the other three bipolar dimensions namely, Uncertainty Avoidance, Masculinity or Femininity and Individualism or Collectivism. Contribution/value-add: This is the first large-scale empirical article that has focused on the moderating role of employees’ cultural orientations in large foreign manufacturing companies operating in Kenya.

scholarly journals The Effect of Independence and Integrity on Audit Quality: Is There A Moderating Role for E-Audit?

2021 ◽  
Vol 23 (3) ◽  
Author(s):  
Diza Dianeke Budi Prabowo ◽  
Dwi Suhartini
Keyword(s):  
Industrial Revolution ◽  
Audit Quality ◽  
Practical Implication ◽  
Financial Statements ◽  
Auditor Independence ◽  
Audit Process ◽  
Accounting Firms ◽  
Audit Reports ◽  
The Impact

The financial statements must be reliable and become a benchmark in considering an audit decision on the financial statements. In order for this to be achieved, independence and integrity is required in carrying out the audit process. E-Audit helps overcome challenges in the industrial revolution 4.0 and prevent fraud. This research aims of testing and analyzing the role of e-audit in moderating the impact of auditor independence and integrity on audit quality. The data was collected through a questionnaire distributed to auditors at Public Accounting Firms in Surabaya. There are 36 respondents involved. The data were analyzed using SmartPLS. The results showed that auditor independence positively effect audit quality, auditor integrity positively effect audit quality; e-audit does non moderate the effect of auditor independence on audit quality; ande-Audit negatively moderates the effect of auditor integrity on audit quality. The practical implication of this research is that when determining high audit quality, independent auditors should at least increase their independence and integrity so that the resulting audit reports are of high quality and can be a reference for decision makers.

scholarly journals Multinational (Transnational) Companies as Subjects of Public International Law // Multinacionalne (transnacionalne) kompanije kao subjekti međunarodnog javnog prava

2017 ◽  
Vol 7 (7) ◽  
pp. 110
Author(s):  
Boris Krivokapić
Keyword(s):  
International Law ◽  
Legal Status ◽  
Legal Regulation ◽  
Multinational Companies ◽  
Legal Capacity ◽  
Legal Personality ◽  
Transnational Companies ◽  
The One ◽  
International Legal Personality

The paper deals with international legal status of multinational (transnational) companies. The first part gives an overview of this entities and the specifics of their role in the modern world.In the second part, the author deals with the elements of international legal personality of multinational (transnational) companies. Such as international legal regulation of the position of these entities, their specific rights and obligations under international law, international responsibility, process subjectivity before certain international judicial bodies and the special relationship (partnership) with international organizations. It should be added that not only that international law acknowledges their existence, but also multinational companies themselves at least in part influence the development of that law.In the concluding remarks the author notes that multinational (transnational) companies do not have all the elements of a full international personality, the one that is inherent to states. However, even if not complete their personality is beyond doubt. Although between them, depending on the case, there are major differences, there is no dispute that, from the perspective of international law, at least some multinational companies have the legal capacity (the ability to be the holder of a larger or smaller circle of rights and obligations established by international law), legal capacity (the ability to conclude international agreements, create international custom, etc.), tort capacity (the ability to provide for the legal bears responsibility for violating the norms of international law), process capability (active and passive legitimacy before some international courts), etc. In all likelihood, along with the expected further strengthening of the economic, but also political and every other power and role of the companies themselves, their international personality will also become more and more developed, At one point this will require global (universal) agreement which would precisely define rights, but, in particular, the duties and responsibilities of these entities.

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