Impact of Information Technology on Public Accounting Firm Productivity

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.

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

Binus Business Review ◽

10.21512/bbr.v9i3.4311 ◽

2018 ◽

Vol 9 (3) ◽

pp. 177-186 ◽

Cited By ~ 1

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.

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

Jurnal Riset Akuntansi dan Keuangan ◽

10.21460/jrak.2015.112.12 ◽

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

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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

Current Issues in Auditing ◽

10.2308/ciia-50011 ◽

2011 ◽

Vol 5 (1) ◽

pp. C11-C15 ◽

Cited By ~ 2

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.

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Exploring Changing Requirements of Financial Statement Audit Reports via a Morphogenetic Approach

Australasian Accounting Business and Finance Journal ◽

10.14453/aabfj.v15i2.4 ◽

2021 ◽

Vol 15 (2) ◽

pp. 38-55

Author(s):

Ying Deng ◽

Graham Bowrey ◽

Greg Jones

Keyword(s):

Financial Statement ◽

Public Accounting ◽

Accounting Firms ◽

The Public ◽

Financial Statement Audit ◽

Audit Regulation ◽

Financial Audit ◽

Proposed Regulation ◽

Audit Reports ◽

The Impact

There has been an ongoing concern with the quality of financial audit reports issued by registered public accounting firms in relation to financial accountability and transparency of the financial statements. In July 2009 the Public Accounting Oversight Board (PCAOB) released a concept paper outlining changes to the requirements of financial audit activities such as the inclusion of the engagement partner’s signature on the financial audit reports. The aim of these new requirements was to improve the accountability of engagement partners as well as enhance the perception of transparency of the audit reports. However, the contribution and effectiveness of these requirements to improve accountability and transparency of audit reports for various stakeholders relying on the audited financial information is questionable. This study explores the impact and effectiveness of changes to auditing regulation and processes through the application of Archer’s (1995) morphogenetic approach which is based on social conditioning, social interaction, and social elaboration where the structural influences provides the environment for agents to differentiate themselves. In addition, this study demonstrates how proposed regulation changes mould the qualities of audit regulation, the profession and the auditor whose perspectives deserved to be noticed from the dominant constituencies structured by the propositions of a morphogenetic analysis.

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CPAs' Perceptions of the Emerging Multidisciplinary Accounting/Legal Practice

Accounting Horizons ◽

10.2308/acch.2001.15.1.35 ◽

2001 ◽

Vol 15 (1) ◽

pp. 35-48 ◽

Cited By ~ 11

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

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i3.277 ◽

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

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PENGARUH PENERAPAN TEKNOLOGI INFORMASI DAN PROFESIONALISME TERHADAP KINERJA AUDITOR

EkoPreneur ◽

10.32493/ekop.v1i2.5264 ◽

2020 ◽

Vol 1 (2) ◽

pp. 202

Author(s):

Rindy Wulandari ◽

Eka Rima Prasetya

Keyword(s):

Information Technology ◽

Data Analysis ◽

Primary Data ◽

Public Accounting ◽

Simultaneous Application ◽

Accounting Firm ◽

The Public ◽

Independent Variables ◽

Regression Methods ◽

Survey Technique

The purpose of this study to determine the effect of the application of information technology and professionalism on auditor performance. The independent variables in this study are information technology and professionalism and auditor performance as the dependent variable. The population in this study were auditors who worked at the Public Accounting Firm (KAP) in the area of West Jakarta, amounting to 35 auditors. The data used in this study are primary data. The technique used in data collection is the survey technique by distributing questionnaires to auditors. Data analysis was performed using multiple linear regression methods and hypothesis testing with t test and F test. The conclusions of the study show that: 1) Information Technology influences Auditor Performance; 2) Professionalism influences Auditor Performance; 3) Simultaneous application of Information Technology and Professionalism influences Auditor Performance. Keywords: Information Technology, Professionalism, Auditor Performance

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

Akuntansi dan Teknologi Informasi ◽

10.24123/jati.v14i2.4669 ◽

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.

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Taylor’s Dilemma

Journal of Business Ethics Education ◽

10.5840/jbee20191615 ◽

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.

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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

Jurnal Akuntansi ◽

10.24912/ja.v17i1.191 ◽

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.

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