Partnering with Practice: Staffing to Achieve Excellence in Accounting Education

2010 ◽  
Vol 25 (2) ◽  
pp. 199-213 ◽  
Author(s):  
William Geary ◽  
Eugene J. Kutcher ◽  
Barbara M. Porco
Keyword(s):  
Colleges And Universities ◽  
Accounting Education ◽  
Pilot Program ◽  
Clinical Faculty ◽  
Tenure Track ◽  
Public Accounting ◽  
Accounting Firm ◽  
Accounting Faculty ◽  
The Impact

ABSTRACT: The supply of research-based, tenure-track accounting faculty is not commensurate with the demand. To address this challenge, colleges and universities, including those who typically rely upon adjuncts and clinical faculty, may wish to consider entering into a formal collaboration with a public accounting firm whereby a partner with support from the firm commits to teach an accounting course or a designated module in a course. One pilot program—the Partner Teaches Program (PTP), recently inaugurated by a public accounting firm—provided the opportunity to study the impact of such a program and generate recommendations. The findings support the conclusion that properly selected partners, matched with the demands of a particular course and properly prepared, supported, and integrated into the curriculum, can make significant positive contributions to accounting education. Based on these data, we have made recommendations to encourage firms and schools to consider initiating similar arrangements.

scholarly journals PENGARUH PENERAPAN AUDIT E-COMMERCE TERHADAP KINERJA AUDITOR : STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI SURABAYA, INDONESIA

2021 ◽  
Vol 14 (2) ◽  
pp. 32-49
Author(s):  
Muhammad Ismail Saleh ◽  
Muhammad Wisnu Girindratama
Keyword(s):  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Simple Linear Regression ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Inner Model ◽  
The Impact ◽  
The City

This study aims to identify using empirical research how the impact of E-commerce on the auditing profession. The object of this research is the auditor who works at the Public Accounting Firm (KAP) in the city of Surabaya. Data collection was done by doing a survey through a questionnaire media. The primary data generated by 60 questionnaires can be processed using Partial Least Square. Evaluation of the model in PLS is done by evaluating the outer model and inner model. The data in this study were collected through questionnaires and analyzed by using a simple linear regression model. The results of the study found that the implementation of e-audit has a positive and significant effect on auditor performance. The auditor performance is influenced by an e-audit factor of 83% and the remaining is influenced by other factors.

scholarly journals The Coming Accounting Crisis

2007 ◽  
Vol 4 (5) ◽  
Author(s):  
Tim V. Eaton
Keyword(s):  
Performance Measurement ◽  
Accounting Education ◽  
Tenure Track ◽  
Accounting Profession ◽  
New Faculty ◽  
Accounting Faculty ◽  
Tenure Track Faculty ◽  
Accounting Courses

The accounting profession is facing a potential crisis not only from the overall shortage of accounting faculty driven by smaller numbers of new faculty entering the profession as many existing faculty retire but also from changes that have been less well documented.  This includes: (1) changes in attitude towards the roles of teaching, service and research and (2) changes in performance measurement and compensation.  If not adequately addressed, many institutions may have difficulty staffing adequate sections of accounting courses.  Implications could include an even greater increase in teaching by non-tenure track faculty, which could have significant implications for accreditation and potentially on the quality of accounting education

scholarly journals A Conceptual Framework on the Audit Quality in the Government Internal Audit in Indonesia

2020 ◽  
Vol 12 (1(I)) ◽  
pp. 22-26
Author(s):  
Khoirul Aswar ◽  
Ermawati ◽  
Meilda Wiguna ◽  
Eka Hariyani
Keyword(s):  
Audit Quality ◽  
Code Of Ethics ◽  
Internal Audit ◽  
Accounting Education ◽  
Public Accounting ◽  
Internal Auditor ◽  
Accounting Firm ◽  
Internal Auditors ◽  
The Government ◽  
Big Four

This study begins with the problem of auditor performance on the Big Four Public Accounting Firm and requires an improvement in audit quality due to a decreased audit quality assessment on the Big Four Public Accounting Firm. Problem related to audit quality is also experienced by government internal auditors. This is due to several factors such as the minimum standards set by the Financial and Development Supervisory Agency (FDSA) that have not been met by government internal auditors, auditor staff with accounting education backgrounds are still very few, auditors have not applied the Government Internal Oversight Apparatus (GIOE) code of ethics and so forth. The aims of this study to determine the extent of the audit quality produced by the government's internal auditors at the FDSA of Java island Representatives. Through the theory of behaviorism, this study has four objectives is to find out the implementation of professional accounting ethics, auditor competence, integrity, professional commitment on audit quality. Therefore, this study contributes to FDSA of Java Provinces to carry out the functions and duties of government internal auditor based on the GIOE codes and ethics and standards.

The impact of participation in a Research/Writing Group on scholarly pursuits by non-tenure track clinical faculty

2017 ◽  
Vol 9 (3) ◽  
pp. 486-490
Author(s):  
Laurie W. Fleming ◽  
Scott S. Malinowski ◽  
Joshua W. Fleming ◽  
Meagan A. Brown ◽  
Courtney S. Davis ◽  
...  
Keyword(s):  
Clinical Faculty ◽  
Tenure Track ◽  
Research Writing ◽  
Writing Group ◽  
The Impact

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.

Taylor’s Dilemma

2019 ◽  
Vol 16 ◽  
pp. 267-274
Author(s):  
Jan Taylor Morris ◽  
Jason Porter ◽  
Keyword(s):  
Ethical Issues ◽  
Code Of Ethics ◽  
Public Accounting ◽  
Value System ◽  
Accounting Firm ◽  
The Public ◽  
Unethical Behaviors ◽  
The Impact ◽  
Code Of Professional Conduct ◽  
To Receive

This instructional case explores ethical and leadership issues within the context of public accounting. The case examines one senior manager in a public accounting firm who failed to receive an anticipated promotion to partner and the resulting discussions and actions that follow. The primary objectives of the case are (1) to increase students’ awareness of select ethical issues commonly faced by auditors as they attempt to serve the public trust, their clients, and their firms, and (2) to consider their own value system in relation to the issues identified in this case. The secondary learning objectives are to (1) increase students’ knowledge of the AICPA Code of Professional Conduct / IESBA Code of Ethics, (2) encourage consideration of the impact of ethical and unethical behaviors by auditors on others within the profession, and (3) illustrate how leadership within an organization influences the behaviors of others.

scholarly journals PERSEPSI MAHASISWA ATAS PROFESI AKUNTAN PUBLIK DENGAN MINAT BERKARIR DI KAP BIG 4, KANTOR AKUNTAN PUBLIK, DAN BIDANG AUDIT (STUDI PADA MAHASISWA AKUNTANSI DI DUA PERGURUAN TINGGI SWASTA)

2015 ◽  
Vol 2 (2) ◽  
pp. 113
Author(s):  
Dessy Ariyani ◽  
Deliza Henny
Keyword(s):  
Significant Influence ◽  
Student Perception ◽  
Accounting Students ◽  
Public Accounting ◽  
Accounting Firm ◽  
Big 4 ◽  
Accounting Scandals ◽  
Multiple Regression Technique ◽  
The Impact ◽  
Accounting Student

<p><em>The purpose of this study is to analyze the impact of perception of public accounting perception profession, including accounting on accounting students interest for pursuing career in the field of auditing. Sample for this study consist of 150 respondent from two university in Jakarta, Trisakti University and Tarumanegara University. Multiple regression technique was used for hypotheses testing.</em><em> </em><em>The results of the study showed that the accounting scandals did not have a significant influence with the interest of students to work in the big 4 public accounting firm, a career in 4 public accounting firm, and a career in Auditing field . This happens because they assume that the accounting scandals just as perception only and not be able to reference the background of their future careers. However, that has a significant influence with the interest of students to work in Big 4 public accounting firm , a career in public accounting firm  and a career in the field of audit is students' perceptions about the accounting profession because they believe that work or a career in the Big 4 public accounting firm, public accounting firm, and the field audit is good for beginning of career path where they want jobs that correspond to their abilities and skills, and be able to gain an advantage in career, financial and other needs. whereas the perception of Big 4 public accounting firm only has a significant influence with the interest of students for pursuing  career in public accounting firm where  the higher  of student perception of Big 4 public accounting firm they will be increasing the interest of accounting student for pursuing carrer in public accounting firm.</em><em></em></p>

scholarly journals THE IMPACT OF INFORMATION ABOUT CLIENT IN MODERATED THE EFFECT OF THE INVOLVEMENT OF PUBLIC ACCOUNTING FIRM HEAD AND THE EFFECT OF PROBLEM REPRESENTATIONS ON AUDIT PLANNING

2017 ◽  
Vol 17 (1) ◽  
Author(s):  
Amilin Amilin ◽  
Dennis Steven Erthanegara
Keyword(s):  
Problem Representation ◽  
Quality Data ◽  
Absolute Difference ◽  
Test Quality ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Audit Planning ◽  
The Impact ◽  
Public Accountant

This research examined the effect of executive involvement and problem representation toward audit planning using client’s information as moderating variable. The populations are managing partners, partners, and managers on the public accountant firm that located in DKI Jakarta. Purposive sampling used to take the samples. The sample was taken about 34 respondents which collected by using questionnaires. The analysis methods were consist of test quality data, descriptive statistic, classical assumption test, and hypotheses analysis used test of absolute difference value. The result of hypotheses analysis show that client information have not significantly impact on the influence of executive involvement and problem representation on audit planning.

scholarly journals Greater Than the Sum of Its Parts: Collaborating for Diversity

2021 ◽  
Author(s):  
R. Mithu Dey ◽  
Lucy Lim ◽  
Frank Ross ◽  
Tracey Walker ◽  
Ken Bouyer
Keyword(s):  
Academic Research ◽  
Professional Staff ◽  
Accounting Education ◽  
Public Accounting ◽  
Accounting Firms ◽  
Important Indicator ◽  
Accounting Firm ◽  
Accounting Professionals ◽  
Howard University ◽  
Public Accounting Firms

The Center for Accounting Education at Howard University partnered with public accounting firms, professional accounting associations, state CPA societies, and accounting academics to formulate recommendations to improve the advancement and retention of Black accounting professionals. Black accountants make up 9 percent of all U.S. accountants and auditors, but in public accounting firms they account for only 4 percent of professional staff and a mere 1 percent of partners (U.S. BLS 2019; AICPA 2019). An important indicator of the collaboration’s success is that public accounting firm leaders sought out its findings and are implementing its recommendations. This paper presents the formation, operation, and outcomes of the collaboration. It also describes the value each group gained from collaborating and provides recommendations for managing collaborations. Our descriptions are offered as a model for others to translate the results of academic research into industry action.

scholarly journals The Impact of Firm Size on the Effect of Industry Specialization, Audit Opinion and the Size of a Public Accounting Firm (KAP) on Audit Delay in Mining Companies

2021 ◽  
pp. 65-74
Author(s):  
Aminul Amin ◽  
Hanif Mauludin ◽  
Esty Suwitawayansari
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Public Accounting ◽  
Industry Specialization ◽  
Audit Opinion ◽  
Accounting Firm ◽  
Mining Companies ◽  
The Impact ◽  
Positive Effect

Many previous researchers have studied the factors causing audit delays such as company size, nature of company, audit firm size, industry specialization and etc, and the results are still inconsistent. Even researchers found that this phenomenon is still happening as many public companies did that listed on the Indonesian stock exchange. This study aims to determine the effect of industry specialization, audit opinion and size of Public Accounting Firm (KAP) on Audit Delay with firm size as a moderating variable. The sampling technique used purposive sampling and involved 33 mining companies listed on the Indonesian stock exchange. The data analysis method used moderated regression analysis (MRA). The results showed that Industrial Specialization had a positive effect on audit delay. Audit opinion does not affect audit delay. The size of the Public Accounting Firm (KAP) has a positive effect on audit delay. Firm size has no effect on audit delay. Our assumption that firm size is a moderating variable is not proven.

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