scholarly journals MORALITAS, PENGENDALIAN INTERNAL DAN GENDER DALAM KECENDERUNGAN TERJADINYA FRAUD

2017 ◽  
Vol 21 (1) ◽  
pp. 35
Author(s):  
Luh Komang Merawati ◽  
I Nym Kusuma Adnyana Mahaputra
Keyword(s):  
Character Education ◽  
Financial Reporting ◽  
Internal Control ◽  
Control Policy ◽  
Accounting Fraud ◽  
University Environment ◽  
Economic Entity ◽  
Funds Management ◽  
And Gender ◽  
The University

Morality, Internal Control and Gender in Fraud.University is an economic entity which is required to be accountable and transparent in funds management. Accountability can be indicated through financial reporting that is free from fraud. Fraud refers to the intentionally accounting errors to mislead the financial statement readers and usersin order to taking advantages. This research conducted with research design experiments 2x2 factorial by adding a gender perspective in examining the tendency of commit accounting fraud between individuals who have a (high or low) level of moral reasoning and (with or without) elements of internal control organization as factors that could cause accounting fraud. Data was analyze with  two-ways ANOVA and Mann Whitney test in testing hypotheses. Research results indicate significant differences in the tendency of the accounting fraud due to the level of morality, internal control and gender. The results of this study are expected to provide recommendations in evaluating internal control policy to prevent fraudulent accounting practices and the importance of ethics and character education in the university environment to reduce the intention of  fraud.

scholarly journals Masculinity in Universities: State of the Art

2021 ◽  
Vol 10 (1) ◽  
pp. 77
Author(s):  
Bibiana Edivey Castro Franco ◽  
Jaime Alberto Carmona Parra
Keyword(s):  
Romantic Relationships ◽  
Gender Stereotypes ◽  
State Of The Art ◽  
Personal Factors ◽  
Health Attitudes ◽  
University Environment ◽  
Search Terms ◽  
And Gender ◽  
Traditional Masculinity ◽  
The University

This article provides the result of a review of existing masculinity research within the university context. The objective of the present study was to determine the topics of analysis, characteristics, and tendencies of recent studies in this field. A search was performed in Scopus and Ebsco, using the search terms: masculinity and university students, which yielded 72 studies for analysis. The most commonly-explored topics among the investigations reviewed were as follows: the construction of masculinity, masculine social norms and gender stereotypes, romantic relationships, masculinity and health, attitudes toward sexual minorities and their effects, masculinity and violence, and masculinity and alcohol consumption. It was concluded that the shaping of masculinity in the university environment is a complex experience, influenced by the intermixing of traditional masculinity and vested with cultural, social, historical, and personal factors.

scholarly journals PENGARUH EFEKTIVITAS PENGENDALIAN INTERN, ASIMETRI INFORMASI DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Empiris Kantor Pusat Bank Perkreditan Rakyat Di Kota dan Kabupaten Malang)

2019 ◽  
Vol 13 (1) ◽  
pp. 11
Author(s):  
Restu Putri Pamungkas ◽  
Istutik Istutik
Keyword(s):  
Control System ◽  
Information Asymmetry ◽  
Financial Reporting ◽  
Internal Control ◽  
Profit Sharing ◽  
Islamic Banks ◽  
Accounting Fraud ◽  
Internal Control System ◽  
Information And Communication ◽  
Study Offer

The research aims to examine the effect of the effectiveness of internal control on trends in accounting fraud, examine the effect of information asymmetry on trends in accounting fraud, examine the effect of compensation appropriateness on accounting fraud trends. Qualitative research was carried out through in-depth surveys and interviews with the management of Islamic banks in Malang, customers, and academics about the need for an internal control system that is in accordance with the characteristics of Islamic banks. The development of an internal control system using the COSO (Committee of Sponsoring Organizations of The Treadway Commissions) framework was adopted and adapted to the characteristics of Islamic banks. The results of the study offer a model of an Islamic bank's internal control system through five components of the COSO, namely (1) the control environment, (2) risk assessment, (3) control activities, (4) information and communication, and (5) monitoring that will benefit banks sharia to achieve strategic and operational goals, accuracy of financial reporting, and compliance with applicable policies and laws. Thus it will be able to help eliminate risks so that the performance of profit-sharing based financing can also be improved

Efektivitas Sistem Pengendalian Internal dalam Pendeteksian dan Pencegahan Fraud di Lingkungan Perguruan Tinggi

2019 ◽  
Vol 14 (2) ◽  
Author(s):  
Hari Kusuma Satria Negara
Keyword(s):  
Quality Assurance ◽  
Internal Control ◽  
Primary Data ◽  
Final Report ◽  
Internal Auditor ◽  
University Environment ◽  
Quality Assurance Agency ◽  
Internal Auditors ◽  
Research Technology ◽  
The University

The purpose of this study is to reveal potential fraud symptoms occurred in the university environment and the role of internal auditors in detecting and preventing fraud. This research was conducted with a qualitative approach. Source data used are primary data. Determination the source of the data in a qualitative study using purposive sampling. Respondents in this study consisted of a team of Quality Assurance Agency and a Lecturer who once served as an internal auditor in the Quality Assurance Agency. The results showed at University many internal auditor conduct examine final report. Regulation of Minister Research, Technology and Universtiy Indonesia and the other regulation expected every University able to detect and reduce and prevent fraud. develop an effective internal Control System so as to prevent fraud. Prevention will be effective if the Rectoras the leader of University have Operational Prosedur Standar is done carefully.

Of Hurricanes and Harness Racing: The Accounting Fraud at DHB Industries, Inc.

2012 ◽  
Vol 28 (1) ◽  
pp. 131-152
Author(s):  
Michael C. Knapp ◽  
Carol A. Knapp
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Large Scale ◽  
Audit Quality ◽  
Securities And Exchange Commission ◽  
Accounting Fraud ◽  
Accounting Firms ◽  
Fraud Risk ◽  
Wide Range ◽  
The Impact

ABSTRACT: This instructional case focuses on an accounting and financial reporting fraud involving DHB Industries, Inc., the nation's largest manufacturer of bullet-resistant vests. Three executives of this Securities and Exchange Commission (SEC) registrant, including its founder and CEO, masterminded a large-scale fraud that grossly misrepresented DHB's financial statements. The three executives colluded to conceal their misdeeds from the four accounting firms that served as the company's independent auditors over the course of the fraud. In late 2010, a federal jury convicted DHB's former CEO and COO of multiple counts of fraud and related charges. This case addresses a wide range of auditing issues raised by the DHB fraud, including the identification of fraud risk factors, auditing of related-party transactions, the impact of frequent auditor changes on audit quality, and the internal control reporting responsibilities of auditors.

scholarly journals Effects of CEO Turnover and Board Composition Reform on Improvements in the Internal Control Quality

2018 ◽  
Vol 9 (3) ◽  
pp. 36
Author(s):  
Hiroshi Uemura
Keyword(s):  
Corporate Governance ◽  
Financial Reporting ◽  
Internal Control ◽  
Chief Executive ◽  
Audit Fees ◽  
Internal Controls ◽  
Board Independence ◽  
Accounting Fraud ◽  
Outside Directors ◽  
The Government

Several serious accounting scandals have occurred in Japan in recent years (e.g., Olympus); however, the government, regulators, and auditing standard setters have struggled to identify new directions for corporate governance in listed companies, such as standard setting to address risks of fraud in an audit or the adoption of new corporate governance codes. The validity and effectiveness of monitoring by outside directors have received criticism within such a context. Nevertheless, in 2015, accounting fraud at Toshiba was discovered, which surprisingly involved upper management; the outside directors had failed to detect and prevent this fraud. Again, the monitoring function of the Japanese board of directors and outside directors was viewed with suspicion. Thus, this study examines Japanese corporations that disclose significant deficiencies (SDs) in internal controls over financial reporting (ICFR) and determines whether replacing the chief executive officer (CEO) and enhancing board members’ independence and financial expertise are followed by SD remediation. The results indicate that Japanese companies that disclose SDs in ICFR are more likely to replace their CEOs and enhance board independence. In addition, this study finds that although these actions do not affect SD remediation, upgrading the board’s accounting expertise does correlate positively with SD remediation. Moreover, if a company remediates a SD by increasing the number of accounting experts on the board, an increase in audit fees during the following term can be mitigated. These findings should be of interest to Japan’s regulators, auditing standard setters, and financial statement users when considering improvements in the quality of internal controls. In particular, these individuals must realize that the control environment is not improved in Japanese firms merely by replacing the CEO and increasing board independence, particularly because new CEOs encounter difficulties in changing the environment established by their predecessors.

Multiculturalism, Internationalization, and Peace Education in Higher Education

2020 ◽  
pp. 292-311
Author(s):  
Rüyam Küçüksüleymanoğlu
Keyword(s):  
Higher Education ◽  
Peace Education ◽  
Added Value ◽  
University Environment ◽  
Living Together ◽  
Current Events ◽  
And Gender ◽  
The University ◽  
New Generation ◽  
Disability Education

Although the mainstay of the internationalization policies of higher education is to attract and graduate students successfully and with the education they receive to create added value for their countries and humanity, it has to do with peace as well. The diverse cultural activities of international students with national students reinforce the belief that different cultural identities can live together in peace, and this contributes to the development of a tolerant culture. People from a different social class or racial group and with a different language ability, religion, age, disability, education, sexual orientation, and gender who come together in the university environment can exchange ideas about current events, see different approaches on universal issues, and unite at the point of common human values. A new generation will be raised that has developed a culture of living together, can view and empathize with a different perspectives, and believe that universal peace is possible.

Risk-based internal control of key business processes as a mechanism of economic agent's sustainable development

2021 ◽  
Vol 27 (12) ◽  
pp. 2746-2771
Author(s):  
Mariya Yu. ORLOVA
Keyword(s):  
Sustainable Development ◽  
Financial Reporting ◽  
Internal Control ◽  
Business Processes ◽  
Control Procedure ◽  
Economic Entity ◽  
Study Results ◽  
Control Concept ◽  
Industry Affiliation ◽  
High Level

Subject. The article discusses theoretical and practical principles of internal control from the building stage to maintaining its effectiveness at a high level. Objectives. The aim is to examine various interpretations of internal control and internal control procedure concepts, detect difficulties of economic entities in developing, implementing, and managing the internal control, offer a model, enabling to systematize these processes through focusing on risk management of key business processes and harmonization of internal control procedures. Methods. The study rests on general methods of research, like logical analysis, generalization, grouping, and modeling. Statutory instruments in the sphere of financial and fiscal accounting and works by domestic authors serve as a theoretical framework for the study. Results. I analyze the internal control, considering the industry affiliation of economic actors. The interpretation of internal control concept is supplemented by a new element, i.e. ‘identification of key business processes’. The paper presents a matrix of internal control management, which is intended to mitigate risks inherent in key business processes. Conclusions. The said matrix may be used by any economic entity as a theoretical and methodological basis for building internal controls. The offered model and matrix enable to cover risk areas and mitigate significant risks, ensure the accuracy of financial reporting, and, as a result, sustainable development of economic entity.

scholarly journals INTERNAL AUDIT AND QUALITY OF FINANCIAL REPORTING IN THE PUBLIC SECTOR: THE CASE OF UNIVERSITY FOR DEVELOPMENT STUDIES

2021 ◽  
Vol 3 (1) ◽  
pp. 1-23
Author(s):  
Iddrisu Abdulai ◽  
Andrew Salakpi ◽  
Dr. Théophile Bindeouè Nassè
Keyword(s):  
Control System ◽  
Public Sector ◽  
Financial Reporting ◽  
Internal Control ◽  
Internal Audit ◽  
Development Studies ◽  
Fraud Prevention ◽  
Internal Control System ◽  
Information And Communication ◽  
The University

Many corporate failures have occurred over the years as a result of poor financial reporting practices that have eluded investors and other consumers of financial data. The research used the University for Development Studies (UDS) as a case study. The study focused on three main goals: identifying emerging determinants of quality financial reporting, examining the efficacy and adequacy of UDS's internal control structure, and determining how much Internal Audit contributes to quality financial reporting. The research used a descriptive survey template and a sample size of 70 people who were chosen using purposive and stratified sampling techniques. To achieve objectives one and two, the analysis used binary regression, while to achieve objective three, the Best (2005) index was updated and used. Financial reporting accuracy, a computerized accounting system, and personnel competence were found to be determinants of quality financial reporting in the study. It was discovered that UDS' internal control system is ineffective since two of the five main components that make up an efficient internal control system, namely control environment and information and communication, are not properly implemented. The study found that UDS' internal audit reflects an average level of fraud prevention in terms of the robustness of auditing processes and fraud prevention indicators, with the remaining indicators indicating a high level of fraud prevention. Overall, UDS' internal auditing reveals a high degree of prevention. The University for Development Studies (UDS) should analyze, define, and enforce control setting, information, and communication components of the internal control system that are appropriate for their work processes, as well as enhance the existing components, according to the report. Keywords: Internal Audit, Financial Reporting, Public Sector, Ghana.

Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Dan Sistem Pengendalian Intern Terhadap Ketepatwaktuan Pelaporan Keuangan Pemerintah Desa

2018 ◽  
Vol 26 (2) ◽  
pp. 131-143
Author(s):  
Marlinawati Marlinawati ◽  
Dewi Kusuma Wardani
Keyword(s):  
Information Technology ◽  
Control System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Positive Influence ◽  
Internal Control System ◽  
Speed Up ◽  
Village Government

The purpose of this research is to know the influence between the Quality of Human Resources, Utilization of Information Technology and Internal Control System Against Timeliness of Village Government Financial Reporting at Gunungkidul Regency. This research is causative research. The population is the village government in Gunungkidul Regency, especially in Gedangsari subdistrict. Criteria of respondents in the study were to village and village apparatus. We use questionnaire to collect data. We use multiple regression with SPSS program version 16.0 to analyze data. We find that quality of human resources and internal control system have a positive influence on the timeliness of village government financial reporting. On the other hand, utilization of information technology does not influence the timeliness of village government financial reporting. These imply that the quality of human resources and internal control system can speed up the preparation of village government financial reporting.

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