Ethical Rules of the Audit Profession and the Role of Compliance in Narrowing the Expectations Gap between Auditors and Financial Statements Users

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Hasan Al qtaish
Keyword(s):  
Financial Statements ◽  
Point Of View ◽  
Expectations Gap ◽  
Expectation Gap ◽  
Training Courses ◽  
The Subject ◽  
Professional Care ◽  
High Degree ◽  
Audit Standards

The aim of the study is to identify the ethical rules of the audit profession and the role of its commitment in narrowing the expectation gap from the point of view of auditors in Jordan. For the purposes of collecting information related to the subject of the study, the researcher used a questionnaire directed to a sample of 44 auditors all subjected to analysis, and the researcher used descriptive statistical methods, and tested (T-test) for a single sample to test hypotheses. One of the results of the study included the role of auditors to adhere to the ethical rules of the audit profession (integrity, propriety, independence, competence, due professional care, and confidentiality of information) and to a high degree in narrowing the expectation gap. The researcher provided a range of recommendations, the most important of which are: the need for supervisors and regulators of the audit profession to hold conferences, training courses, workshops and seminars with the aim of increasing communication, educating and sensitizing users of financial statements on the nature of the work and duties of auditors to reduce the expectation gap. The need to strengthen the auditors' commitment to audit standards in general and the ethics of the audit profession and the rules of professional conduct in particular through the development of scientific curricula and study plans in the accounting departments of Jordanian universities

scholarly journals An Investigation of Expectation Gap between Independent Auditors and Users from Auditing Services Related to the Quality of Auditing Services Based on Their Role and Professional Features

2017 ◽  
Vol 2 (2) ◽  
pp. 36-47 ◽  
Author(s):  
Fatah Behzadian ◽  
Naser Izadi Nia
Keyword(s):  
Stock Exchange ◽  
Financial Statements ◽  
Analytical Framework ◽  
Professional Experience ◽  
Factors Affecting ◽  
Expectations Gap ◽  
Expectation Gap ◽  
Audit Firms

In this research, using an analytical framework on factors affecting the quality of auditing services, we consider factors that affect an expectations gap in providers and users of auditing services related to factors affecting auditing quality. Effective factors studied in this regard are professional features, including the professional role of individuals in the auditing process (auditors against preparers of financial statements), professional experience of individuals, professional rating and size of auditing firms. The first statistical society consists of certified public accountants (CPAs) working in the auditing organization and audit firms in Iran, and the second statistical society consists of all investment companies that operate under the supervision of the Tehran Stock Exchange Organization. Based on the results of the research, the role of professionals in the auditing process is not effective as an independent auditor or financial statements provider, as well as the professional experience of individuals in the expectations gap from factors affecting auditing quality, while the size and qualities of the auditing firms were influenced by the expectations gap of individuals in the field of auditing regulation.

scholarly journals The role of the Cassa Per Il Mezzogiorno in the Italian economy during the second half of the 1900s. New digital accounting sources and research prospects

2020 ◽  
Vol 17 (2) ◽  
pp. 118
Author(s):  
Stefano Palermo
Keyword(s):  
Financial Statements ◽  
Intervention Strategies ◽  
Point Of View ◽  
Quantitative Character ◽  
Central State ◽  
Italian Economy ◽  
Account Management ◽  
History Of ◽  
The Subject

The history of the Cassa per il Mezzogiorno and its role to counter the regional inequality in Italy during the second hal of 1900s has been the subject of numerous studies and in-depth studies. From a purely quantitative point of view, the overall analysis of the financial statements highlighted how the Cassa managed to allocate between 1950 and 1986 over € 104,180 million (at constant 2011 prices). The results of this important financial mass were variable and different were the tools and models of interpretation adopted by historiography. Particularly important is the question of territorial analysis of interventions and their regional and provincial distribution. The aim of the essay is to present a model of study of the role and strategies of the case of the Cassa per il Mezzogiorno between 1950 and 1992 on a territorial level based on the use of a new series of quantitative character developed through the reorganization of the Cassa electronic accounting sources recently deposited at the Central State Archive of Italy. The research thus makes it possible to deepen some aspects of the Cassa activity, its account management and to make a comparison with the main evidences demonstrated by the historiography on the intervention strategies adopted by it.

The role of professional judgment in international standards on auditing

Auditor ◽  
2015 ◽  
Vol 1 (3) ◽  
pp. 3-8
Author(s):  
Пожарицкая ◽  
I. Pozharitskaya
Keyword(s):  
Conceptual Model ◽  
Financial Statements ◽  
International Standards ◽  
Professional Judgment ◽  
Subject Areas ◽  
The Subject ◽  
Audit Standards ◽  
International Audit

Based on the study of international audit standards and international framework of tasks to provide certainty defines the role of the auditor’s judgment in the process of auditing the financial statements. A conceptual model of professional judgment based on ISA 200. The conclusions about the need to develop the subject areas of application of professional judgment of the auditor and its methodological tools.

scholarly journals PERSEPSI MAHASISWA, AUDITOR DAN PEMAKAI LAPORAN KEUANGAN TERHADAP PERAN SERTA TANGGUNG JAWAB AUDITOR (STUDI EMPIRIS MENGENAI EXPECTATION GAP)

2018 ◽  
Vol 3 (3) ◽  
pp. 303
Author(s):  
Lisa Amelia Herman ◽  
Sentia Eliza
Keyword(s):  
Financial Statements ◽  
Accounting Students ◽  
Private Company ◽  
Expectations Gap ◽  
Expectation Gap ◽  
Significant Difference ◽  
Convenience Sampling

<p><em>This study aims to determine whether there are differences in perceptions between accounting students, auditors, and users of financial statements on the role and responsibilities of auditors. In line with the above objectives, the hypothesis formulated is that there is a difference of perception regarding the role of auditor responsibilities related to the expectation of gap. This study used convenience sampling in sample</em><em>s</em><em> selection</em><em>s</em><em>, the sample in this study w</em><em>as</em><em> accounting students at STIE "KBP" Padang, auditor on seven (7) KAP in Padang city, and users of financial statements at private company of Padang city. The method used is to spread the questionnaire to the respondents of accounting students, auditors and users of financial statements, which then analyzed data using </em><em>kruskal wallis </em><em>test with SPSS application for Windows 23. This study found that there is a significant difference between accounting students, auditors and users financial statements of the auditor's participation regarding the expectation of ga</em><em>p.</em></p><p> </p><p><span lang="IN">Tujuan penelitian untuk mengetahui apakah terdapat perbedaan persepsi antara mahasiswa akuntansi, auditor dan pemakai laporan keuangan terhadap peran serta tanggung jawab auditor. Hipotesis dalam penelitian yaitu apakah terdapat perbedaan persepsi antara persepsi mahasiswa akuntansi, auditor dan pemakai laporan keuangan terhadap mengenai peran serta tanggung jawab auditor yang berkaitan dengan <em>expectations gap. </em>Metode <em>convenience sampling</em> digunakan dalam pengumpulan data dengan sampel adalah mahasiswa akuntansi aktif yang terdaftar di STIE “KBP” Padang, auditor pada tujuh KAP di Kota Padang dan perusahaan swasta di Kota Padang sebagai pemakai laporan keuangan. Metode pengumpulan data dilakukan dengan menggunakan kuesioner yang disebar kepada responden penelitian. Selanjutnya data dianalisis dengan menggunakan uji <em>kruskal wallis</em> dengan aplikasi SPSS versi 23. Penelitian ini menghasilkan bahwa terdapat perbedaan yang signifikan antara mahasiswa akuntansi, auditor dan pemakai laporan keuangan terhadap peran serta tanggung jawab auditor mengenai <em>expectations gap.</em></span></p>

The Role of Green Accounting Information In Improving The Quality Of Accounting Information

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Wasan Yahia Ahmed ◽  
Suaad Adnan Noaman Al-Shammari ◽  
Ahmed Taher Kadhim Al-Anbagi
Keyword(s):  
Stock Exchange ◽  
Fundamental Problem ◽  
Accounting Information ◽  
Financial Statements ◽  
Green Accounting ◽  
Quality Of Accounting Information ◽  
The Subject ◽  
Role Of Information

The subject of green accounting is one of the modern topics in accounting science, which has received great attention by researchers and writers because of its great role in measuring and disclosing environmental activities and in line with the interests of internal and external users of accounting information.  The research stems from a fundamental problem that taking into account the costs of green accounting within the financial statements of economic units would improve the quality of accounting information provided to users. To achieve the goal of the research, a questionnaire was designed and submitted to the stakeholders of users of information and employees of a number of economic units listed on the Iraq Stock Exchange, as well as the use of different statistical methods and methods to extract results related to the role of information on green accounting in improving the quality of accounting information provided by Before economic units. The research reached several results, the most important of which was the need to take into account the costs of green accounting and manifested within the financial statements of economic units, because of its role in improving the quality of accounting information and commensurate with the interests of users, so it should work to measure those costs and disclosed to contribute to Meet the wishes and interests of users of financial statements.

scholarly journals The female characters in Branislav Nušić's and Stefan Kostov's selected comedies

Bastina ◽  
2020 ◽  
pp. 95-109
Author(s):  
Đurđina Isić
Keyword(s):  
Small Town ◽  
Point Of View ◽  
Theoretical Point ◽  
Female Characters ◽  
Modern Age ◽  
The Social ◽  
The World ◽  
The Subject ◽  
Bereaved Family

The paper presents the results of research that included comparative study of the place and role of female characters in selected and representative comedies by Serbian comedigrapher Branislav Nušić (eng. MP, Suspicious person, Mrs Minister, Bereaved family, Dr, Deceased; srb. Narodni poslanik, Sumnjivo lice, Ožalošćena porodica, Dr, Pokojnik, Vlast) and Bulgarian comedigrapher Stefan Kostov (eng. Gold mine, Golemanov, Grasshoppers, Nameless comedy; blg. Zlamnama mina, Golemanov, Skakalci, Komediâ bez ime) in order to find similarities and differences in the process of comedigraphic shaping of female characters in the work of these two authors. The subject of the research was viewed primarily from a literary-theoretical point of view, and the dominant methods of study were comparative and analytical-synthetic. During the research, there was a differentiation of female characters in accordance with their motivational structures, psychological assemblies and the nature of the place and the role they play in the social environment in which they are located. Therefore, we can distinguish female characters who live in the province and who are fully representative of the small-town spirit, female characters who live in the capital and are a symbol of the modern age and female characters who dwell in the capital, but in fact, deeply down still carry a small-town view of the world. The structure of this paper is in line with this distinction. Conclusions made at the end of the study show that the representation of female characters in analyzed comedies of both comedigaphers is highly similar in its nature.

scholarly journals The impact of Key Audit Matters (KAMs) on financial information quality: Evidence from Lebanon

2021 ◽  
Vol 19 (2) ◽  
pp. 135
Author(s):  
Joelle Matta ◽  
Khalil Feghali
Keyword(s):  
Value Creation ◽  
Information Quality ◽  
Investment Decision ◽  
Financial Statements ◽  
Financial Information ◽  
Audit Report ◽  
External Auditors ◽  
Expectations Gap ◽  
Expectation Gap ◽  
The Impact

<p>The purpose of this study is to discover the impact of Key Audit Matters (KAMs) on financial information quality and their value for Lebanese auditors. The value creation of KAMs is determined by its financial information quality, its ability to help during investment decision and its effect on the audit expectation gap. The research is conducted through a survey that was filled by external auditors who audit Lebanese banks exclusively, and are involved in the new audit report. The main results show that reporting by using Key Audit Matters adds value to the audit report from the perspective of Lebanese external auditors, and can reduce information asymmetry, increase trust in accounting and reduce the expectation gap. Moreover, the results marked that KAM improves the auditee's understanding in the audited entity, builds confidence in the audited financial statements, and helps to reduce the audit expectations gap.</p>

The Tale of Fabled Creatures

2021 ◽  
pp. 215-233
Author(s):  
M. Nur Erdem
Keyword(s):  
Digital Media ◽  
Daily Life ◽  
Space Time ◽  
Point Of View ◽  
The Other ◽  
Other Hand ◽  
The Media ◽  
The Subject ◽  
Physical Beauty

Violence has been a part of daily life in both traditional and digital media. Consequently, neither the existence of violence in the media nor the debates on this subject are new. On the other hand, the presentation of violence in fictional content should be viewed from a different point of view, especially in the context of aesthetization. Within this context, in this chapter, the serial of Penny Dreadful is analyzed. As analyzing method, Tahsin Yücel's model of the “space/time coordinates of narrative” is used. And the subject of “aestheticization of violence” is analyzed through a serial with the elements of person, space, and time. Thus, the role of not only physical beauty but also different components in the aestheticization of violence is examined.

The Role of Fundamental Knowledge in Solving Problems of the Subject Area “Technology”(From the Point of View of the Project of the Concept of Teaching)

2018 ◽  
Vol 6 (3) ◽  
pp. 9-15
Author(s):  
С. Кутепов ◽  
S. Kutepov
Keyword(s):  
Subject Area ◽  
Economic Education ◽  
Point Of View ◽  
Technological Education ◽  
Hand Tools ◽  
Professional Self ◽  
The Subject ◽  
And Behavior

long-awaited Concept of teaching the subject area “Technology”, the project of which is analyzed in the article,defi nes the problems facing the teacher. The author illustrates these problems and the characterized directions of teaching the subject area “Technology” with the possible fragments of the content of technological education. The author shows which information should be used at the stage of the development of schoolchildren’s basic application skills of the main types of hand tools (electrical including) as a resource for solving technological problems which are the priority results of the mastering the subject area “Technology”. The article suggests the knowledge necessary for ecological education of schoolchildren, formation of their world outlook, provided that the interdisciplinary relations are established. The problems of the environmentally friendly production organically associated with the problems of modern economy allow us to solve the problem of economic education. The article proves that the subject of “Technology” is supposed to create certain patterns of thinking and behavior of schoolchildren, introduce them into the world of professions, and ensure professional self-determination of schoolchildren.

«Quanta» Language Consciousness and Problems in the Functioning of the Communicative Norms

2019 ◽  
Vol 8 (1) ◽  
pp. 26-30
Author(s):  
Татьяна Черкашина ◽  
Tatiana Cherkashina ◽  
Н. Новикова ◽  
N. Novikova ◽  
О. Трубина ◽  
...  
Keyword(s):  
Cognitive Abilities ◽  
Point Of View ◽  
Cultural Phenomenon ◽  
Globalizing World ◽  
The World ◽  
The Subject ◽  
The Individual ◽  
The Impact ◽  
The Relationship

The article considers the conceptualization of the world from the point of view of its methodological paradigm assessment in the context of the globalizing world. A retrospective analysis of the relationship between language and human speech activity is given. The authors explain the role of language as a socio-cultural phenomenon in the formation of worldview systems that develop in the consciousness with the help of minimal units of human experience in their ideal meaningful representation in special concepts, which allows the individual to think within the boundaries of a certain linguistic picture of the world. Analyzes the problems of the functioning of communicative norms with regard to the hierarchy of the spiritual representations of the world. The article attempts to consider the impact of the “blurring” of the information boundaries of the globalizing world on the cognitive abilities of the individual in the nomination, qualification of the subject, phenomenon, process.

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