Contrasting Public Perceptions of Government versus Certified Public Accounting Firm Oversight of Relief Packages

2021 ◽  
Author(s):  
Brett A. Rixom ◽  
Jessica M. Rixom ◽  
Sonja Pippin ◽  
Jeffrey Wong
Keyword(s):  
Political Party ◽  
Public Perceptions ◽  
Party Affiliation ◽  
Government Employees ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public ◽  
General Trust ◽  
Political Party Affiliation

This study examines public perceptions of potential overseers charged with ensuring that relief packages are distributed to the intended audience. In an experiment, we assess perceptions of trustworthiness and fraud reduction ability between government and public accounting firm employees in the context of relief package oversight. While actual ability is important, public perceptions of overseer ability is also essential for relief packages to be fully effective. We find that people, regardless of their political party affiliation, rate public accounting firm employees as more trustworthy and better able to reduce fraud than government employees. For government oversight, participant political party affiliation influences perceptions of employee ability and is mediated by general trust in government. These findings suggest public accounting firms are a viable alternative to increase public perceptions that relief packages are distributed effectively. Initial evidence suggests educating the public on the role of career government employees may raise public opinion.

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.

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.

Political Party Affiliation and Judges' Decisions

1961 ◽  
Vol 55 (4) ◽  
pp. 843-850 ◽  
Author(s):  
Stuart S. Nagel
Keyword(s):  
Political Party ◽  
Public Law ◽  
Party Affiliation ◽  
Background Characteristic ◽  
Appellate Courts ◽  
Judicial Decision Making ◽  
The Public ◽  
The One ◽  
Political Party Affiliation

Several scholars within the public law field of political science have compiled data on differences in the backgrounds of American judges, but without attempting to correlate these characteristics with differences in the decisions of the judges. Other scholars have compiled data on the different decisional tendencies of American judges, but again without correlating these tendencies with differences in the backgrounds of the judiciary.The first purpose of this paper is to explore the empirical relationships between one background characteristic and fifteen areas of judicial decision-making. Political party affiliation was chosen as the one background characteristic because it is of particular interest to political scientists, and is an especially useful indicator for predicting how judges on bipartisan appellate courts will divide when they do not agree. The second purpose is to explore empirically the effectiveness of three judicial reforms (judicial appointment, non-partisan ballot, and long term of office) which are frequently advocated as means of decreasing partisan influences in judicial decisions.

scholarly journals Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Reputasi Kantor Akuntan Publik Terhadap Intellectual Capital Disclosure

2020 ◽  
Vol 2 (3) ◽  
pp. 3197-3215
Author(s):  
Radhiah Suri Utami ◽  
Henri Agustin
Keyword(s):  
Real Estate ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Company Size ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public ◽  
Research Population

This research investigate the effect of Company Size, Profitability, and the Reputation of Public Accounting Firms on Intellectual Capital Disclosure in high-ic intensive companies listed on the Indonesia Stock Exchange in 2016-2018. The type of this research is descriptive and causality research. The research population are High-IC Intensive companies with a total 115 companies from bank, advertising, printing and media, and real estate sub sectors listed on the Indonesia Stock Exchange in 2016-2018, and the sample was determined using the purposive sampling method, with 82 sample from 115 High-IC Intensive companies. Multiple reggression was used to analysis the data. The result shows that company size have a negative and significant effect on intellectual capital disclosure. Profitability have a negative and not significant effect on intellectual capital disclosure. The reputation of the public accounting firm have a positive and significant effect on intellectual capital disclosure, but company size and profitability have failed to intellectual capital disclosure

Impact of Information Technology on Public Accounting Firm Productivity

2002 ◽  
Vol 16 (2) ◽  
pp. 209-222 ◽  
Author(s):  
Rajiv D. Banker ◽  
Hsihui Chang ◽  
Yi-ching Kao
Keyword(s):  
Information Technology ◽  
Critical Role ◽  
Quantitative Information ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public ◽  
It Implementation ◽  
The Impact ◽  
Productivity Gains

In recent years, information technology (IT) has played a critical role in the services provided by the public accounting industry. However, no empirical research has evaluated the impact of IT on public accounting firms. This study focuses on five offices of an international public accounting firm that recently made large IT investments, primarily in audit software and knowledge-sharing applications. Both qualitative and quantitative information from the research site are analyzed to estimate the change in productivity following the implementation of IT. The results from both regression analysis and Data Envelopment Analysis (DEA) indicate significant productivity gains following IT implementation, documenting the value impact of IT in a public accounting firm.

scholarly journals PERSEPSI AKUNTAN PUBLIK TERHADAP AKUNTABILITAS KEUANGAN PARTAI POLITIK PADA KANTOR AKUNTAN PUBLIK DI MALANG

2013 ◽  
Vol 3 (1) ◽  
Author(s):  
Ike Rachmawati
Keyword(s):  
Political Parties ◽  
Political Party ◽  
Public Accounting ◽  
Sample Number ◽  
Accounting Firm ◽  
The Public ◽  
Financial Accountability ◽  
Public Accountants ◽  
The City ◽  
Public Accountant

<p>This study entitled "<em>Perceptions of Political Parties and Financial Accountability Campaign Funds by Public Accountant</em>" with the aim of the research to find out if there were no differences in the perception of public accounting and financial accountability of political party campaign funds. Data collection methods used in this study is to use surveys in which sample collection through questionnaires. Researchers took the object of research in public accounting firm located in the city of Malang, a sample number of 33 respondents. The analysis used in this research is descriptive analysis with the help of the computer program SPSS (Statistical Package For Social Science) version 11. Sampling techniques are used to using the method judgemen / purposive sampling, the researcher uses a specific consideration of the elements are selected as the sample population. Tests are conducted to answer the researchers' hypothesis using one sample t test trials. The first hypothesis testing results show that the sig. (2-tailed) &lt;0.05 then H1 is received and Ho is rejected, this shows that the hypothesis is accepted which means the researchers found no differences in the perception of public accountants of the financial accountability of political parties, while the second hypothesis test results showed the sig. (2-tailed) &lt;0.05 then the H1 accepted and rejected Ho ang means there is no difference in the perception of public accountants to the accountability of campaign funds.The conclusion from this study that there is no difference in perception of the public accountant and financial accountability of political party campaign funds. Suggestions are given for further research investigator of the study population are expected not only to the public accounting firm in the city of Malang, but is extended to the public accounting firm on the outskirts of Malang and increase the number of variables with the variable political party financial reports and financial statements of a political party after the audit so that the bias comparison between the results of audit visits to the perception of public accountants.</p> <p><strong> </strong></p>

scholarly journals Pengaruh Independensi, Profesionalisme, Skeptisme Profesional, Etika Profesi dan Gender Terhadap Kualitas Audit Pada KAP di Bali

2020 ◽  
Vol 30 (3) ◽  
pp. 686
Author(s):  
Ni Kadek Sri Rahayu ◽  
I Ketut Suryanawa
Keyword(s):  
Audit Quality ◽  
Public Accounting ◽  
Accounting Firms ◽  
Professional Skepticism ◽  
Accounting Firm ◽  
The Public ◽  
Analysis Technique ◽  
And Gender ◽  
Positive Effect ◽  
Collection Methods

This study aims to determine the effect of professionalism and gender professionalism independence on audit quality at public accounting firms in Bali. Data collection methods in this study used a questionnaire. The population in this study are all auditors who work at the Public Accounting Firm in Bali with a total of 78 auditors overall. The analysis technique used is Multiple Linear Regression. Based on the analysis and testing of hypotheses, the conclusion is that (1) independence has a positive effect on audit quality, (2) professionalism has a positive effect on audit quality, (3) professional skepticism has a positive effect on audit quality, (4) professional ethics has a positive effect on quality audit (5) gender negatively influences audit quality. Keywords : Independence; Professionalism; Ethics; Gender; Audit Quality.

scholarly journals Influencing Factors of Audit Report Lag: Evidence from Indonesia

2020 ◽  
Vol 9 (6) ◽  
pp. 148
Author(s):  
Zaky Machmuddah ◽  
Adhin Fauziah Iriani ◽  
St. Dwiarso Utomo
Keyword(s):  
Financial Services ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Audit Report ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public ◽  
Audit Reports

This study intends to reveal the influence of firm size, profitability, solvability, and size of the public accounting firm on audit report lag (ARL). The object of this research is mining firms listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. Samples were chosen by purposive sampling method, uses secondary data with 96 samples, and applies multiple linear regression for data analysis. The finding of this research indicates that the solvability and size of public accounting firms influence the ARL. However, firms' size and profitability don't influence the ARL. The implication of the finding is issuers should pay attention to factors that affect ARL so that issuers are not subject to sanctions due to delays in the submission of audit reports from Financial Services Authority (OJK).

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