scholarly journals The study of Accountants Perceptions of Different Security Systems Adopted in the Public Accounting Sector in Lebanon

2019 ◽  
Vol 13 (1) ◽  
pp. 335-346
Author(s):  
Ali Kassem ◽  
Bogdan Stefan Ionescu
Keyword(s):  
Implementation Process ◽  
Financial Information ◽  
International Standards ◽  
Financial Data ◽  
Quantitative Methodology ◽  
Security Measures ◽  
Validity And Reliability ◽  
Public Accounting ◽  
Security Systems ◽  
The Public

Abstract Public Accounting is one of the very rising sectors in the industry. The aim is to produce bulk of financial information that can be further used for making informed decisions by the stakeholders. The wrong information or might jeopardize the involved businesses and thus it is necessary to protect this sort of information from outside and vulnerable attacks. As, the transparency and accountability of financial statement is very crucial for the stakeholder’s trust as well as the investment, the security of financial information is very essential for the relevance, validity, and reliability of the financial data. However, there is always a lingering risk of security breaches such as brute force attacks to get the information. The main focus of this paper is to examine the security systems and the strategies used by the public accountants in Lebanon to secure the financial data and relevance of financial reports. To carry out this study a quantitative methodology was applied and a survey was conducted with a representative sample of accountants, who are currently employed in the Lebanese governmental sector. The survey questionnaire was prepared to measure their perceptions regarding the security of the public accounting in Lebanon and to also evaluate their efficiency in protecting the data as well as detecting threats. The research conducted is likely to determine the quality of financial data protection in public accounting in Lebanon and suggest possible solutions in increasing security. As, the security measures are an integral part of the IPSAS implementation process this study highly contributes to both the theory of the IPSAS adoption and the practice of aligning local accounting practices in accordance to the international standards by doing exorbitant efforts to strengthen the security management in Lebanon’s Public Accounting Sector.

scholarly journals Measuring Whistleblowing Perceptions among the Civil Service of the Republic of Kosovo

2021 ◽  
Vol 14 (2) ◽  
pp. 135-159
Author(s):  
Shpresa Kaçiku Baljija ◽  
Agron Rustemi
Keyword(s):  
Financial Incentives ◽  
Civil Service ◽  
Family Members ◽  
International Standards ◽  
Primary Data ◽  
Security Measures ◽  
The Public ◽  
Physical Integrity ◽  
The Law ◽  
The Republic

Abstract In 2018, the Parliament of the Republic of Kosovo approved the Law on the Protection of Whistleblowers, setting up the foundations of the whistleblower protection system for the public and private sectors in the country. In line with the international principles for drafting legislation for the protection of whistleblowers, the law provides three channels for reporting wrongdoing and grants protection against any form of retaliation for whistleblowers. Noting the absence of institutional data on whistleblowing in the public sector, for this research article, a survey was implemented with individual members of civil service in Kosovo (n=400), during the period from September to November 2019, to collect primary data related to factors incentivizing and / or discouraging the decision to whistleblow. Data were collected at the national and local levels of state administration, as per the scope of the definition of the civil service by Kosovo legislation. In this contribution, research results reveal that the protection against any form of retaliation guaranteed by the law is not sufficient for members of civil service in Kosovo to support the decision to whistleblow, as concerns arise for the security and physical integrity of their respective family members. Law does not provide financial incentives for civil servants to whistleblow. Data reveal that a satisfactory level of trust is missing on organizational indicators such as trust in the responsible officer, protection of data confidentiality and anonymity, across different levels of categories of civil service. In line with the concerns voiced by members of civil service and international standards for whistleblower protection, the following actionable recommendations are proposed to advance the whistleblowing system in Kosovo: 1) Improve the provision of training for members of civil service on whistleblowing legislation, organizational procedures, whistleblower protection, and rights; 2) Establish strategies to support employees for whistleblowing. Such strategies would include programs enabling whistleblowers access to professional services such as stress management, counseling, and legal services; 3) Enhance security measures for the physical integrity of whistleblowers and their respective family members; 4) Establish incentives to encourage whistleblowing, such as financial rewards.

scholarly journals Difficulties of municipalities in the cearense metropolitan region in adhering to the public accounting convergence process: a multi-study

2021 ◽  
Vol 13 (2) ◽  
Author(s):  
Thaís da Silva Moura ◽  
Roberto Sérgio do Nascimento ◽  
Ricardo Viotto
Keyword(s):  
Public Goods ◽  
International Standards ◽  
Metropolitan Region ◽  
Public Accounting ◽  
The Public ◽  
Goods And Services ◽  
Public Investments ◽  
Convergence Process ◽  
Accounting Convergence

Objective: The purpose of this multi-case study is to evaluate the perceptions of Brazilian municipalities regarding the process of convergence of public accounting to international standards, initiated in 2008, considering the importance of these federated entities in the primary provision of public goods and services to society. Methodology: It was based on the application of a questionnaire with structured questions applied to the finance departments in 7 (seven) municipalities of the Metropolitan Region of Fortaleza. In addition to this aspect, the municipalities were selected based on the state’s GDP and the level of public investments made by them. Results: The results were considered consistent by emphasizing that 71% of the municipalities started the convergence process within the deadline established by the National Treasury Secretariat (STN), however only 43% stated they were prepared to apply the NBCASP. One of the main related difficulties refers to the lack of investment in training for the technicians involved and of their own systems to operate the changes determined by the STN. Contributions of the Study: Effectively, the research proved real difficulties experienced by part of the surveyed municipalities that can compromise the progress of the convergence process in Brazil, aspects which were not considered in the researches previously carried out.

Pemetaan Penerapan Standar Audit Berbasis ISA Pada Kantor Akuntan Publik (KAP) di Daerah Istimewa Yogyakarta

MODUS ◽  
2016 ◽  
Vol 28 (1) ◽  
pp. 23
Author(s):  
Caecilia Mesian Anggit Sari ◽  
Rustiana Rustiana
Keyword(s):  
Descriptive Analysis ◽  
International Standards ◽  
Public Accounting ◽  
Accounting Firms ◽  
The Public ◽  
Public Accounting Firms ◽  
Questions And Answers ◽  
Level 3 ◽  
Level 1 ◽  
Business Entities

Abstrak Tujuan dari penelitian ini adalah untuk memetakan penerapan standar auditing berdasarkan International Standards on Auditing (ISA) di Kantor Akuntan Publik (KAP) di Yogyakarta. Penelitian ini merupakan penelitian kualitatif yang menggunakan wawancara mendalam dan kuesioner terbuka untuk mengumpulkan data dari KAP. Sampel penelitian adalah 6 dari 12 KAP di Yogyakarta. Analisis data menggunakan analisis deskriptif dan wawancara intensif dengan para pengambil keputusan dari KAP (manajer atau partner). Hasil penelitian menunjukkan bahwa 50% dari KAP di Yogyakarta berada pada tahap mengetahui (level 1), 17% pada tahap aplikasi (level 3), dan 33% pada tahap pendidikan (level 4). Implikasi dari penelitian ini adalah bahwa KAP di tingkat 1 harus berkontribusi secara aktif untuk mencari informasi tentang audit dari badan usaha kecil berdasarkan ISA yang telah diterbitkan oleh Ikatan Akuntan Indonesia. Pertanyaan dan Jawaban (TJ) buku pegangan berisi prinsip-prinsip audit yang berbasis ISA untuk badan usaha kecil dan menengah. Buku panduan ini dimaksudkan untuk membantu auditor dalam menerapkan standar audit yang relevan secara efektif dan efisien. Kata kunci: International Standards on Auditing (ISA), Kantor Akuntan Publik, Auditor Abstract The aim of this study is to map the application of the auditing standards based on the International Standards on Auditing (ISA) at public accounting firms in Yogyakarta. This study is a qualitative research that uses in-depth interviews and open-questionnaires to collect data from public accounting firms. The research sample consists of 6 of 12 public accounting firms. Data were analyzed by using descriptive analysis and intensive interviews with the decision makers of public accounting firms (managers or partners). The results show that 50% of public accounting firms in Yogyakarta are at the stage of knowing (level 1), 17% at the application stage (level 3), and 33% at the stage of education (level 4). The implication of this study is that the public accounting firms at level 1 should contribute actively to seek information about the audit of small business entities based on ISA which has been issued by the Indonesian Institute of Accountants. The Questions and Answers (TJ) handbook contains the ISA-based audit principles for small and medium business entities. This handbook is intended to assist the auditor in applying relevant audit standards effectively and efficiently. Keywords: International Standard on Auditing (ISA), Public Accounting Firm, Auditor

A Review on Cyberattacks

2020 ◽  
pp. 98-126
Author(s):  
Gaganjot Kaur Saini ◽  
Malka N. Halgamuge ◽  
Pallavi Sharma ◽  
James Stephen Purkis
Keyword(s):  
Cyber Attacks ◽  
Wireless Sensor ◽  
Application Area ◽  
Security Measures ◽  
Security Systems ◽  
The Public ◽  
Government Sector ◽  
Research Questions ◽  
The Government ◽  
A Minor

Research questions remain to be answered in terms of discovering how security could be provided for different resources, such as data, devices, and networks. Most organizations compromise their security measures due to high budgets despite its primary importance in today's highly dependent cyber world and as such there are always some loopholes in security systems, which cybercriminals take advantage of. In this chapter, the authors have completed an analysis of data obtained from 31 peer-reviewed scientific research studies (2009-2017) describing cybersecurity issues and solutions. The results demonstrated that the majority of applications in this area are from the government and the public sector (17%) whereas transportation and other areas have a minor percentage (6%). This study determined that the government sector is the main application area in cybersecurity and is more susceptible to cyber-attacks whereas the wireless sensor network and healthcare areas are less exposed to attack.

scholarly journals PEMAHAMAN MENGENAI UNDANG-UNDANG DAN ETIKA PROFESI AKUNTAN PUBLIK TERHADAP PEMILIHAN KARIER SEBAGAI AKUNTAN PUBLIK

2016 ◽  
Vol 2 (03) ◽  
Author(s):  
Dita Ristya Damawati ◽  
Endang Masitoh Wahyuningsih ◽  
Yuli Chomsatu Samrotun
Keyword(s):  
Population Sample ◽  
Accounting Students ◽  
Primary Data ◽  
Validity And Reliability ◽  
Accounting Profession ◽  
Public Accounting ◽  
Career Selection ◽  
The Public ◽  
Qualitative Descriptive ◽  
Public Accountant

This research aim to know partially and simultaneously influence the understanding of the laws and ethics of the public accounting profession for a career as a public accountant election. This type of research is qualitative descriptive. The data source is the primary data. Population, sample and respondents were accounting students UNIBA Surakarta, sampling with random sampling. The research instrument used questionnaires in the validity and reliability. Data analysis method used descriptive test, classic assumption test including normality test, multicolinearity test, heteroscedasticity test, autocorrelation test for hypothesis testing using multiple linear regression with t test, F test and test determiasi (R2). H1 result t count > t table (3.591 > 1.991), and the significance 0.001 < 0.05 so Ha is received, so the understanding of the laws public accountant influence on the selection of a career as a public accountant. H2 result t count > t table (2.054 > 1.991), and the significance 0.043 < 0.05 so Ha is received, so the understanding of the public accounting profession ethics influence the election of a career as a public accountant. Test F, F count > F table (13.543 > 3.115) and significance < 0.05 (0.000 < 0.05), the Ha received so H3 result is that an understanding of the laws and ethics of the public accounting profession simultaneously affect the election as a career public accountant.Key words: Law, Public Accountant, Professional Ethics, Career Selection

INFORMATION SUPPORT OF FINANCIAL RELATIONS AS A OBJECT OF PROTECTION

2020 ◽  
Author(s):  
Lesya Yastrubetska ◽  
Keyword(s):  
Information Security ◽  
Financial Management ◽  
Security Policy ◽  
Rapid Development ◽  
Legal Regulation ◽  
Financial Information ◽  
International Standards ◽  
Financial Data ◽  
Information Support ◽  
Financial Security

The information transformation of society, which has significantly accelerated as a result of the Covid-19 pandemic, has led to the emergence of new circumstances for doing business with a more active use of digital technologies. Simultaneously with the optimization of the organization of financial management in enterprises, the level of threats to their information security has significantly increased. Cybercrime, which is realized in the form of unauthorized interference in the work of information systems, illegal destruction, distortion or disclosure of confidential financial data, has gained rapid development and spread. Disclosure of trade secrets of companies and leakage of important information can cause significant moral and material damage to business units and significantly reduce the level of their financial security. The actualization of the need to protect the financial data of economic entities has necessitated the development and presentation in the article of proposals for the formation of a system for the protection of confidential financial information. To this end, the author identifies sources of confidential financial information of enterprises, targets and subjects of computer crimes. The article proposes the classification of insiders and identifies the features of their motivation in committing illegal acts. When building a system of protection of confidential financial information at the enterprise, the author proposes to take into account a number of principles. These include the principle of financial feasibility, the principle of legal regulation, the principle of internal regulation, the principle of balancing the interests of the enterprise and its economic environment, the principle of integration with international standards for the protection of confidential financial information. The formation of an effective information security policy at both the state and enterprise levels, as well as the development and implementation of appropriate measures can eliminate or significantly reduce financial losses from information threats, which will increase the level of financial security of economic entities.

A Review on Cyberattacks

2019 ◽  
pp. 183-219 ◽  
Author(s):  
Gaganjot Kaur Saini ◽  
Malka N. Halgamuge ◽  
Pallavi Sharma ◽  
James Stephen Purkis
Keyword(s):  
Cyber Attacks ◽  
Wireless Sensor ◽  
Application Area ◽  
Security Measures ◽  
Security Systems ◽  
The Public ◽  
Government Sector ◽  
Research Questions ◽  
The Government ◽  
A Minor

Research questions remain to be answered in terms of discovering how security could be provided for different resources, such as data, devices, and networks. Most organizations compromise their security measures due to high budgets despite its primary importance in today's highly dependent cyber world and as such there are always some loopholes in security systems, which cybercriminals take advantage of. In this chapter, the authors have completed an analysis of data obtained from 31 peer-reviewed scientific research studies (2009-2017) describing cybersecurity issues and solutions. The results demonstrated that the majority of applications in this area are from the government and the public sector (17%) whereas transportation and other areas have a minor percentage (6%). This study determined that the government sector is the main application area in cybersecurity and is more susceptible to cyber-attacks whereas the wireless sensor network and healthcare areas are less exposed to attack.

scholarly journals ANALISIS PENERAPAN SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) KEUANGAN DALAM PENGELOLAAN KEUANGAN DAERAH PEMERINTAH KOTA MANADO

2016 ◽  
Vol 5 (2) ◽  
pp. 72
Author(s):  
Juddy Julian Pilat ◽  
Jullie J. Sondakh ◽  
Hendrik Manossoh
Keyword(s):  
Information System ◽  
Data Processing ◽  
Internal Control ◽  
Financial Management ◽  
Local Governments ◽  
Data Interpretation ◽  
Financial Information ◽  
City Government ◽  
Financial Data ◽  
Validity And Reliability

Local autonomy gives authority to local governments to implement their own financial management, which led to public accountability through the presentation of financial statements to the public. The obligation of governments to use information technology to simplify and improve the ability of financial data processing. Implementation of an integrated Financial LMIS can facilitate financial management to produce financial information that is integrated, comprehensive, precise and accurate. The purpose of this research is to (1). analyze the supporting factors owned by Manado City Government in order to implement the Financial LMIS, (2). analyze Financial LMIS as a local financial information system in assisting the local financial management and (3). analyze internal control of Financial LMIS in financial data processing. The analytical method used is qualitative descriptive phenomenology. Qualitative data were obtained by indepth interviews, observation and documentation. Validity and reliability of the data were determined by data and resources triangulation. The acquired data were coded into patterns and analysed, data interpretation and conclusion. Results of research and analysis indicate that Manado City Government had supporting factors such in order to implement the Financial LMIS optimally such as: communication, resources, disposition/attitude and bureaucratic structures. Financial LMIS is very important and very helpful in helping an integrated local financial management as well as play a role in order to: support the organization's operations, support decision making and support the achievement of strategic goals and objectives of the organization. Financial LMIS has been supported by adequate internal controls to ensure the effectiveness and efficiency implementation of a system that has been designed with some type of control, such as: control of access and user authority, control of physical security, control of menu based functions and control of applications. Keywords: Financial Local Management Information System (LMIS), Local Financial Management.

PENGARUH INDEPENDENSI AUDITOR DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN TEKANAN KLIEN SEBAGAI VARIABEL MODERASI

2019 ◽  
Vol 4 (3) ◽  
pp. 381-390
Author(s):  
Prayogi Gunawan ◽  
Abriandi Abriandi
Keyword(s):  
Regression Analysis ◽  
Audit Quality ◽  
Ideal Condition ◽  
Certified Public Accountants ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Questionnaire Form ◽  
Client Pressure ◽  
Survey Approach

This study aims to test whether client pressure can moderate the influence of auditor’s independence and auditor’s competence on audit quality. This study used a survey approach with questionnaire form which filled by 80 auditors who work at the Public Accounting Firm of North Jakarta listed at the Indonesian Institute of Certified Public Accountants. Regression analysis was used to test the hypothesis. The result of the research shows that if the auditor has high independence and competence, then audit quality will be higher also. Based on testing of a pure moderator, client pressure is able to moderate and strengthen each influence of auditor’s independence and auditor’s competence on audit quality. This suggests that this study produces an ideal condition in which client pressure makes the auditor more independent and competent to the job. Keywords: Auditor’s independence, Auditor’s competence, Audit quality, Client pressure

A Theoretical Framework of the Relationship between Public Accounting Firms and Their Auditors

2005 ◽  
Vol 17 (1) ◽  
pp. 1-22 ◽  
Author(s):  
Elizabeth Dreike Almer ◽  
Julia L. Higgs ◽  
Karen L. Hooks
Keyword(s):  
Future Research ◽  
Public Accounting ◽  
Accounting Firms ◽  
The Public ◽  
Sociology Of Professions ◽  
Rich Description ◽  
Public Accounting Firms ◽  
Current Article ◽  
The Relationship ◽  
Significant Attention

The behavior of auditors in the context of their employment by public accounting firms has received significant attention in the accounting literature. The current article extends this literature by providing a framework that identifies what auditing professionals contribute and receive as a result of their work efforts, as well as related influences. Using agency theory modified with fundamental ideas from the sociology of professions literature, we develop a model of the auditor-public accounting firm employment relationship. This framework is grounded in a timely, contextually rich description of the public accounting work environment, and the pressures and incentives faced by auditors. Propositions for future research are suggested that arise from understanding the auditor-firm relationship.

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