scholarly journals Measuring the impact of code of ethics on the quality of auditors’ professional judgment

2016 ◽  
Vol 5 (4) ◽  
pp. 54-60 ◽  
Author(s):  
Hussein Mohammed Alrabba
Keyword(s):  
Code Of Ethics ◽  
Financial Statements ◽  
Total Sample ◽  
Professional Judgment ◽  
Questionnaire Method ◽  
The Impact ◽  
Incorrect Information ◽  
Spread Sheet

The quality of decisions and judgment made by auditors has been a subject that has raised a lot of concerns regarding the auditors’ ability to detect and eliminate any errors in financial samples. This study examined the impact of code of ethics on the quality of auditors’ professional judgment in the case of Jordan. A total sample size of 150 auditors in Jordan was selected to investigate the study phenomenon, out of 150 auditor’s 142 auditors’ responded successfully. The questionnaire method of data collection was preferred in this case for its suitability in collecting personal opinions, experiences and outcomes. Regression analysis and advanced spread sheet were used to analyse the collected data. The study found out that different aspects of auditors have varied influences on their ability to detect any incorrect information in accounting statements. For example, it was evident that the integrity, objectivity and independence of auditors are weakly correlated with the ability to notice the incorrect financial information. However, the study discovered that all ethical aspects of audit profession such as the rules governing the rights to advertising, determination of commission, organizations’ name and form, as well as contingent fees have significant impact on auditor’s capacity to identify financial statements’ misrepresentation.

scholarly journals Impact of a Series of Educational Talks Taught by Health Professionals to Promote Healthy Snack Choices among Children

Children ◽  
2021 ◽  
Vol 8 (3) ◽  
pp. 203
Author(s):  
Víctor Arufe Giráldez ◽  
Javier Puñal Abelenda ◽  
Rubén Navarro-Patón ◽  
Alberto Sanmiguel-Rodríguez
Keyword(s):  
Nutritional Quality ◽  
Positive Impact ◽  
Total Sample ◽  
Overweight And Obesity ◽  
Healthy Habits ◽  
Quasi Experimental ◽  
Nutrition And Dietetics ◽  
Future Work ◽  
The Impact

Background: One of the great challenges facing today’s society is the need to combat overweight and obesity in schoolchildren. This study aimed to analyze the impact of a cycle of didactic talks—given to families by a specialist in pediatrics, a specialist in nutrition and dietetics and a specialist in physical exercise—on childrens’ snack choices and nutrition quality. Methods: A longitudinal, quasi-experimental and quantitative investigation was designed, working with a total sample of 50 students divided into control and experimental groups. The nutritional quality of daily snacks was recorded during the month before and the month after the cycle of talks given by health experts. Results: An increase in the nutritional quality of the snacks was observed in the days after the talk—but, after a week, values returned to normal. Conclusions: The giving of educational talks to promote healthy habits may have a positive impact on the nutritional quality of school snacks in the days immediately following the talks. However, some forgetfulness was detected over time, which reduced the nutritional quality of the snacks once more. For future work, it is recommended that researchers measure the impact produced by giving regular talks.

scholarly journals Statutory audit in Slovakia – significant phenomenon of global European changes

2020 ◽  
Vol 74 ◽  
pp. 06006
Author(s):  
Denisa Domaracká ◽  
Veronika Kňažková
Keyword(s):  
Financial Reporting ◽  
Global Economy ◽  
Financial Statements ◽  
Legislative Regulation ◽  
Significant Phenomenon ◽  
The Subject ◽  
The Impact ◽  
Regulation Changes ◽  
Audit Performance

The changing global economy environment also affected the area of statutory audit. Nowadays, statutory audit faces the significant changes not only because of the processes of digitization and automation in accounting and auditing, but because of increased and tightened legislative regulation, too. The most important aspects of financial reporting and auditing are subject to EU Regulations and EU Directives. For this reason, the issue of legislative regulation changes in field of statutory audit in Slovakia has become the subject of our article. Currently, the proposal of amending and supplementing Act. No 431/2002 Coll. on Accounting, as amended underwent an interdepartmental comment procedure. The proposal includes the changes on requirements for statutory audit. This article examines the current proposal to change (mainly increase) the conditions for performing the mandatory statutory audit of financial statements in Slovak audit environment. Our goal is to clarify the reasons and implications behind the changes of Slovak legislation as well as the impact of these changes on audit performance in Slovakia. We believe conducting statutory audits in accordance with the applicable legislation accepted and implemented at international European level can contribute to transparency and improve the quality of audit performance. In order to achieve the goal, it was necessary to choose a purposeful work methodology and research methods.

scholarly journals Pelayanan Prima Perawat Berdasarkan Persepsi Pasien di Ruang Rawat Inap Talaga Bodas (Penyakit Dalam Pria Kelas 3) Rumah Sakit Tingkat II 03.05.01 Dustira Cimahi 2019

2020 ◽  
Vol 5 (1) ◽  
pp. 42-46
Author(s):  
Lilis Rohayani ◽  
Iin Inayah ◽  
Anisa Shofiyani Shoumi ◽  
Andria Pragholapati
Keyword(s):  
Patient Satisfaction ◽  
Service Providers ◽  
Sampling Technique ◽  
Standard Operating Procedure ◽  
Total Sample ◽  
Service Excellence ◽  
Excellent Service ◽  
Questionnaire Method ◽  
Two Stages

ABSTRACT Excellent service is the attitude or way of service providers who play a major role in creating satisfaction for patients, so the hospital's effort to improve the quality of service and patient satisfaction is to implement service excellence. Factors that must be applied by nurses in providing excellent service, including abilities, attitudes, appearance, attention, action and accountability. This study aims to determine the description of excellent service nurses based on patient perceptions in the Talaga Bodas inpatient (Class 3 Male Disease) Kindergarten II Hospital 03.05.01 Dustira Cimahi City in 2019. The study design was an analytic survey. The total sample of 149 respondents using purposive sampling technique with inclusion and exclusion criteria. Data collection was performed using a Likert scale questionnaire method. Analysis of data through two stages, namely univariate to see the frequency distribution. The results showed as many as 80 respondents (53.7%) felt excellent service. It is recommended that each inpatient room has a standard operating procedure standard (SOP) so that all nurses know the steps - good steps to perform excellent service to increase patient satisfaction. Keyword: Service Excellent, Nurse Hospital

scholarly journals A literature review on the impact of IAS/IFRS and regulations on quality of financial reporting

2016 ◽  
Vol 6 (4) ◽  
pp. 102-114 ◽  
Author(s):  
Newman Wadesango ◽  
Edmore Tasa ◽  
Khazamula Milondzo ◽  
Ongayi Vongai Wadesango
Keyword(s):  
Financial Reporting ◽  
Accounting Standards ◽  
Reporting Quality ◽  
Financial Statements ◽  
Conclusive Evidence ◽  
Financial Reporting Quality ◽  
International Accounting Standards ◽  
Ifrs Adoption ◽  
The Impact

The International Accounting Standards Board (IASB) in its objectives and preamble, presume that IFRS adoption and perceived compliance to regulatory framework is associated with increased financial reporting quality. Based on these assumptions, this desktop study reviewed several documents to determine whether the IFRS adoption has led to increased financial reporting quality in Zimbabwe. The researchers reviewed literature on how the IAS/IFRS and regulations affect the financial reporting quality of listed companies. The factors around IFRS adoption were identified (mandatory, voluntary and convergence) and discussed in relation to the financial reporting quality. Evidence from previous studies conducted in line with this same issue shows that there is no conclusive evidence on how IFRS and regulations affect the financial reporting quality. Issues to be addressed in further studies include the importance of financial statements prepared under IFRS framework and the importance of compliance with accounting and auditing requirements.

scholarly journals Impact of hydromorphological pressures on the macrophytes bioindicators of the ecological water quality in Mediterranean rivers

2019 ◽  
Vol 14 ◽  
pp. 1-14 ◽  
Author(s):  
Maissour Abdellah ◽  
Benamar Saad
Keyword(s):  
Reference Lists ◽  
Biotic Indices ◽  
Indicator Values ◽  
Mediterranean Rivers ◽  
Indicator Taxa ◽  
The Impact ◽  
Indicator Systems ◽  
Macrophyte Index

One of the important tools to evaluate the ecological quality of surface water is the Macrophytes indices based on the bioindication capacity of aquatic plants. In Mediterranean rivers (France, Spain, and Portugal), the development of some macrophytes indices like l’Indice Biologique Macrophytes Rivières (IBMR), the biological metric score (BMS), as well as the Fluvial Macrophyte Index (IMF) are founded on the determination of the indicator values of the floristic reference lists. The aim of this study was to test the impact of the eco-Mediterranean differences (from one country to another) on the indicator taxa by comparing the indicator values of the Euro‐ Mediterranean macrophyte indices. With this in mind, we explore the possibility of the introduction of the Euro‐Mediterranean macrophytes-based indices in Morocco (i.e. the hydrological basin of Sebou (HBS)) as a part of a preliminary attempt to develop the first Afro-Mediterranean macrophyte index. We confirm that the ecological amplitude and species optima vary between Mediterranean ecoregions, and indicator taxa differ between countries: There are medium to small correlations between Mediterranean indices: IBMR/BMS (p = 0.000, R2 = 0.57), IMF/BMS (p = 0.000, R2 = 0.34), and IBMR/IMF (p = 0.000, R2 = 0.30). Five species exhibit major differences in indicator values: Zannichelliapalustris and Potamogetonpectinatus have more eutrophic indicator values in France (IBMR) than in Spain (IMF). Potamogetonnodosus, Amblystegiumriparium and Lycopuseuropaeus have broader ecological amplitudes in Portugal (BMS) than in France (IBMR) and in Spain (IMF), where it is restricted to eutrophic conditions. Furthermore, the three indicator systems include different indicator-taxon numbers. The comparison of the HBS elaborated list with the Euro‐Mediterranean indices revealed the low level of common taxa approximately 6.76% of all indicator species used in the French index (IBMR), 10.48% in the Portuguese index (IMF) and 12.38% in the Spanish index (BMS). These results show the inadequacy of the trophic indices approach with the HBS conditions and thus the need for the development of an index based on biotic indices approach.

scholarly journals Analysis on the Effects of Quality of Financial Statements, Over GDP Forecasting Models. An Empirical Cross-Country Approach

2020 ◽  
Vol 15 (3) ◽  
pp. 236-260
Author(s):  
Burca Valentin ◽  
Mates Dorel ◽  
Bogdan Oana
Keyword(s):  
Economic Growth ◽  
Financial Reporting ◽  
Structural Changes ◽  
Causal Relation ◽  
Forecast Error ◽  
Financial Statements ◽  
Institutional Framework ◽  
Gdp Growth ◽  
The Impact

Abstract Under increasing macroeconomic uncertainty, governments base their economic policies on high-precision GDP estimates. The models considered based on building-up government budgets incorporate main drivers of economic growth, identified along a large range of empirical studies, mostly focused on economic productivity, factor accumulation, human capital, innovation and transfer of technology, structural changes, or institutional framework. However, there is little evidence related to the impact of accounting and assurance regulation on economic growth. Our study attempts to assess the significance of causal relation between forecasting error on GDP growth and quality of accounting standards, respectively quality of financial statements. The study analyzes the causal relation between country level measures of quality of financial reporting, synthetized by Isidro et. al. (2019), and the measure of GDP growth estimate mean error. Our results confirm a significant impact of quality of the output of financial reporting practice, related to disclosure quality and asymmetric timeliness. The results remain similar, even after controlling for accounting convergence influence. Checking for robustness of the model, we observe the main drivers of one year ahead GDP forecast error are related to institutional framework to issue high quality standards and enforce them properly. The results emphasize once again the role of economic development and corresponding complexity of economic activities and political framework impact on accounting regulation and subsequently on macroeconomic measures.

The Code of Ethics for Professional Accountants: Modern tendencies and principles

2021 ◽  
Vol 22 ◽  
pp. 128-141
Author(s):  
Elena N. MAKARENKO
Keyword(s):  
Code Of Ethics ◽  
Professional Activity ◽  
Professional Status ◽  
Social Image ◽  
Relationship Of ◽  
The Impact ◽  
Code Of Professional Conduct ◽  
The Relationship ◽  
Evident Relationship

Subject. Choosing the code of ethics for professional accountants' thinking and moral activity appears to become a key to a higher professional status. It is necessary to ensure the commercial comfort as much as possible for professional accountants to demonstrate their knowledge and observe professional principles. Objectives. I carry out a systemic study into advantages that help accountants respect professional principles of ethics. Methods. The study relies upon the modeling of economic cases, analyzes and synthesizes the information with reference to accounting and management. Results. The article discusses the relationship of the thinking and ethical activity of professional accountants as part of their professional activity that makes them observe the code of professional conduct. I add unusual cases of economic threats companies face to the evident relationship of the ethical principles and typical threats that influence the performance of professional accountants. With all the threats and causes combined, professional accountants sometimes have to depart from professional principles of ethics. Having this in mind, I substantiate the possibility of deriving the highest and lowest effects from the moral activity of accountants, which reflects the quality of their thinking activity. To elevate the professional status and reinforce the code of ethics for professional accountants, I prove that the accountant's professional knowledge influences the business image of a respective entity. The article shows that the motivation is important to raise the professional accountants' responsibility as part of their thinking and moral activities. Conclusions and Relevance. Studying the impact of the relationship between the moral and thinking activity of professional accountants on their performance can be useful to set certain relations between accountants and their employers. If the professional accountant takes his/her best efforts to develop the business and social image of the company, observing the professional code of ethics, while the employer manages to motivate the accountants, they will build the effective business management and mitigate economic risks.

ANALYTICAL PROCEDURES DESIGN FOR ASSESSING PROFITABILITY DURING THE AUDITING OF HOUSING MANAGEMENT COMPANIES’ FINANCIAL STATEMENTS

2017 ◽  
Author(s):  
Liudmyla Sokolenko ◽  
Keyword(s):  
Business Processes ◽  
Financial Statements ◽  
Continuous Operation ◽  
Debt Management ◽  
Management Company ◽  
Use Of Resources ◽  
Time Period ◽  
Analytical Procedures ◽  
The Impact

The paper studies approaches to the analytical procedures design for assessing profitability in auditing of housing and communal services management companies’ financial statements in order to increase the validity of the auditor's conclusion. The purpose of the article is to prove the usefulness of using analytical procedures for assessing profitability of management company’s financial statements during its auditing, formulating their tasks and directions of information and documentary support. It has been established that the use of economic and mathematical modeling and the calculation of the panel of profitability indicators as analytical procedures essentially make it possible to assess the management company activity efficiency, as well as use of resources, and the effectiveness of debt management. In article the auditor’s tasks of analytical procedures for assessing the profitability of housing and communal services management company were specified: 1) assessment of the management company’s profitability trend during the last reporting periods for establishing general trends in its performance and future activities development; 2) identification of factors that determine management company’s profitability changes over the analyzed time period, that will make it possible to record significant ones and describe potential threats to profitability; 3) determination of reserves for increasing profitability for specific business processes or types of activities; 4) establishing the impact of changes in profitability on the management company’s ability to ensure the continuous operation. A list of profitability indicators performance has been formed. They should be calculated in the path of analytical procedures. Also it is recommended to draw up a working document "Analytical procedures for assessing the profitability of a management company". Basing on the content of profitability indicators and the possibilities of their calculation in the auditor's analytical procedures, auditor’s considerations have been formulated. They should guide the auditor in interpreting the calculated indicators.

scholarly journals Audit Lag Criteria Report as a Determination of the Reliability and Quality of Auditor's Report in Indonesia

2020 ◽  
Vol 11 (6) ◽  
pp. 96
Author(s):  
Iskandar Muda ◽  
Karina Valisia Davis ◽  
Erlina Erlina ◽  
Azizul Kholis ◽  
Gusnardi Gusnardi
Keyword(s):  
Sampling Technique ◽  
Financial Statements ◽  
Company Size ◽  
The Public ◽  
Ex Post ◽  
Analysis Technique ◽  
Ex Post Facto ◽  
A Company

This paperaims to knowthe quality indicatorsof the financial statements which consist of profitability, solvency and reputation of Registered Public Accountant (KAP)to the audit lagwith company size as a moderation variable either partially or simultaneously in LQ45 companies. This research is a comparative causal research with ex post facto approach. Purposive sampling technique is used in this research and there are 18 samples collected by this technique from LQ45 in Indonesia Company Issueryear 2010-2016. The data analyzed research is 126. Data analysis technique used Moderated Regression Analysis (MRA) with the Application ofEviews Software. The study concluded thatstudy showed that solvency, reputation of the public accounting firm and company size had a significant effect on Audit Lag, while profitability had no significant effect on Audit Lag. The size of a company able to moderate the effect of independent variablesto the Audit Lag and not haveto moderate the effect of the profitability to the Audit Lag.

scholarly journals Assessment of the Impact of Sewage Storage Ponds on the Water Environment in Surrounding Area

Proceedings ◽  
2020 ◽  
Vol 51 (1) ◽  
pp. 20
Author(s):  
Kairat Ospanov ◽  
Timur Rakhimov ◽  
Menlibai Myrzakhmetov ◽  
Dariusz Andraka
Keyword(s):  
Water Quality ◽  
Water Environment ◽  
Quality Parameters ◽  
Treated Wastewater ◽  
Groundwater Aquifer ◽  
Sewage Ponds ◽  
Basic Quality ◽  
The Impact

The paper presents the results of research on the environmental impact of sewage ponds serving the city of Kostanay (Kazakhstan). The scope of the research included the determination of basic quality parameters of raw and treated wastewater, an analysis of the chemical composition of groundwater in the vicinity of sewage ponds, and the analysis of the water quality of the Tobol River. The obtained results indicate that sewage from storage ponds, infiltrating into the ground, caused groundwater pollution in the area of about 100 km2 around the reservoirs. Due to the fact that the groundwater aquifer in the vicinity of sewage ponds feeds the Tobol River, it also affects water quality in the river, which does not meet the requirements for most of the analyzed parameters.

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