scholarly journals Drivers of Audit Quality for the Development of the Audit Quality Framework based on the International Standards

2019 ◽  
Vol 8 (4) ◽  
pp. 12820-12823
Keyword(s):  
Theoretical Model ◽  
Audit Quality ◽  
Scientific Research ◽  
Financial Information ◽  
International Standards ◽  
Model Framework ◽  
Quality Research ◽  
Quality Framework

Audit quality has a role so important that various parties, including investors, creditors, regulators, and management, depend on financial information generated by the auditor to make decisions. Although it plays a very important role in auditing, the measurement of audit quality has not yet been agreed upon. By adopting various standards and perspectives developed by various world-leading institutions, this study revisits the importance of the role of building a theoretical model of audit quality in the midst of its complexity. In this context, this study seeks to develop a theoretical review of the factors driving audit quality and develop a model framework for the development of auditing and audit quality research in future accounting scientific research.

scholarly journals The Factors Affect the Quality of Financial Statements Audit in Vietnam Businesses

2015 ◽  
Vol 12 (1) ◽  
pp. 172 ◽  
Author(s):  
Do Huu Hai ◽  
Ngo Sy Trung
Keyword(s):  
Structural Equation ◽  
Audit Quality ◽  
Financial Statements ◽  
Financial Information ◽  
Equation Modeling ◽  
Factors Affecting ◽  
Study Results ◽  
Occupational Qualification

<p>The development of a market economy, especially the financial markets is asking for transparency and truthfulness of the financial information with high quality. The information in the financial statements will impact directly and indirectly to the rights and decisions of investors. Independent auditors play a role of evaluating truthfulness and reasonable financial information in enterprises, however there are still risks. This study focuses on analyzing the factors affecting the quality of financial statements audit in enterprises. The analytical methods used in this study are: factor analysis method to explore and test the Cronbach's alpha coefficient for the construction and testing of measuring scales. Moreover, linear structural modeling method (Structural Equation Modeling SEM) is used to test the reliability and value of discrimination, convergence, unitary of the concept and scale of research. The study results showed that occupational qualification is an important factor affecting the audit quality in the establishment of the business financial statements and legal environment factors, factors belonging to business, factor of independence, factors of quality control system of audit firm.</p>

scholarly journals The future of audit quality - A multi-stakeholder perspective

2017 ◽  
Vol 91 (9/10) ◽  
pp. 258-261
Author(s):  
Olof Bik
Keyword(s):  
Audit Quality ◽  
Scientific Research ◽  
Public Trust ◽  
Multiple Stakeholders ◽  
The Future ◽  
Stakeholder Perspective ◽  
Multi Stakeholder ◽  
The Right

Audit quality. The FAR invited multiple stakeholders to share their views during the conference on 7 and 8 June 2017. This paper provides an integrated review of the topics discussed by the stakeholders in their presentations as well as the subsequent discussions with the audience. The discussions touched upon five main topics: 1) What are the multi-stakeholders' perspectives on audit quality? 2) Is the profession on the right track of regaining public trust? 3) What is the role of external supervision and regulation in regaining public trust? 4) What should the next steps be for the auditing profession? 5) What is the role of scientific research therein?

scholarly journals PENGARUH TEKANAN WAKTU, TEKANAN KETAATAN, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL PERSONIL APARAT PENGENDALIAN INTERNAL PEMERINTAH TERHADAP PENDETEKSIAN FRAUD

2019 ◽  
Vol 2 (1) ◽  
pp. 54-70
Author(s):  
Gusti Dian Prayogi ◽  
Erina Sudaryati
Keyword(s):  
Climate Change ◽  
Information System ◽  
Audit Quality ◽  
Time Budget ◽  
Internal Audit ◽  
International Standards ◽  
Spiritual Intelligence ◽  
Dysfunctional Behavior ◽  
Audit Judgment

Agustini, N. K. R., & Merkusiwati, N. K. L. A. (2016). Pengaruh Tekanan Ketaatan, Senioritas Auditor Dan Tekanan Anggaran Waktu Terhadap Audit Judgment. Universitas Udayana, 15, 433–462. Akhtar, S., bin Arshad, M. A., Mahmood, A., & Ahmed, A. (2015). Spiritual Quotient and Ethical Values towards Organizational Sustainability. International Letters of Social and Humanistic Sciences, 58(2001), 1–7. https://doi.org/10.18052/www.scipress.com/ilshs.58.1 Anggriawan, E. F. (2014). Summary for Policymakers. In Intergovernmental Panel on Climate Change (Ed.), Climate Change 2013 - The Physical Science Basis (Vol. 3, pp. 1–30). https://doi.org/10.1017/CBO9781107415324.004 Anwar Prabu, M. (2015). Mangkunegaran, Anwar Prabu. 2009. Manajemen Sumber Daya Manusia Perusahaan. (12th ed.). Bandung: PT Remaja Rosa Karya. Bodnar, G. H., & Hopwood, W. S. (2012). Accounting Information System. Pearson - Prentice Hall. Broberg, P., Tagesson, T., Argento, D., Gyllengahm, N., & Mårtensson, O. (2017). Explaining the influence of time budget pressure on audit quality in Sweden. Journal of Management and Governance, 21(2), 331–350. https://doi.org/10.1007/s10997-016-9346-4 Chandra, & Ramantha. (2013). Pengaruh Independensi dan Tiga Kecerdasan terhadap Pertimbangan Pemberian Opini Auditor. Ejournal Akuntansi Universitas Udayana, 4(3), 489–508. Crowe, H. (2011). Accounting Standard Update. Retrieved December 18, 2017, from http://www.crowehorwath.net/id/ Darori. (2017). Peran Auditor Internal Pemerintah Dalam Pencegahan Dan Pendeteksian Fraud. Jurnal Ilmiah Administrasi Publik ( JIAP ), 3(2), 83–92. Drupadi, M. J., & Sudana, I. P. (2015). Pengaruh Keahlian Auditor, Tekanan Ketaatan Dan Independensi Pada Audit Judgme. Fakultas Ekonomi Dan Bisnis Universitas Udayana (Unud), 3, 623–655. https://doi.org/10.1128/AEM.02227-09 Fauzan, M. F. A. (2017). Pengaruh Kecerdasan Emosional , Kecerdasan Spiritual , Dan Tekanan Klien Terhadap Kualitas Audit. Jurnal Profita, 7(2), 1–19. Fitriyani, M. (2013). Pengaruh Gender,tekanan ketaatan, kompleksitas tugas dan pengalaman auditor terhadap Audit judgement. Jurnal Bisnis Manajemen Dan Ekonomi. Floretta, G. (2014). Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual dan Etika Profesi terhadap Kinerja Auditor pada Kantor Akuntan Publik DKI Jakarta. Jurnal Binus University. Gamar, N., & Djamhuri, A. (2015). Auditor Internal sebagai “Dokter” Fraud di Pemerintah Daerah. Jurnal Akuntansi Multiparadigma. https://doi.org/10.18202/jamal.2015.04.009 Ginanjar, A. (2001). Rahasia Sukses Membangun Kecerdasan Emosi dan Spiritual. Jakarta: Penerbit Arga. Hasanuddin, R., & Sjahruddin, H. (2017). The Structure of Emotional Intelligence, Spiritual Intelligence and Its Relationship with Work Enthusiasm and Auditor Performance. World Journal of Business and Management, 3(1), 67. https://doi.org/10.5296/wjbm.v3i1.11321 Kurnia, W., Khomsiyah, & Sofie. (2014). Pengaruh kompetensi, independensi, tekanan waktu, dan etika auditor terhadap kualitas audit. E-Journal Akuntansi Fakultas Ekonomi, 1(2), 49–67. Notoprasetio, C. G. (2012). Pengaruh Kecerdasan Emosional Dan Kecerdasan Spiritual Auditor  Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Di Surabaya. Jurnal Ilmiah Mahasiswa Akuntansi, 1(4), 76–81. Retrieved from http://jurnal.wima.ac.id/index.php/JIMA/article/view/250 Pengaruh Tekanan Ketaatan, Pengalaman Audit, D. A. T. T. A. J. (2014). PENGARUH TEKANAN KETAATAN , PENGALAMAN AUDIT , DAN AUDIT TENURE TERHADAP AUDIT JUDGEMENT Maria Magdalena Oerip Liana Sofiani dan Elisa Tjondro. Universitas Kristen Petra, 4(1). Petraşcu, D., & Tieanu, A. (2014). The Role of Internal Audit in Fraud Prevention and Detection. Procedia Economics and Finance, 16, 489–497. https://doi.org/10.1016/s2212-5671(14)00829-6 Praditaningrum, A. S., & Januarti, I. (2012). Analisis Faktor-Faktor Yang Berpengaruh Terhadap Audit Judgment. Jurnal Bisnis Manajemen Dan Ekonomi, 1–28. Putu, D., & Mahadewi, L. (2015). PENGARUH INTELLIGENCE QUOTIENT ( IQ ), DAN EMOTIONAL SPIRITUAL QUOTIENTS ( ESQ ) TERHADAP PERILAKU ETIS PROFESI AKUNTAN PUBLIK DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI ( STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI WILAYAH BALI ) e-Journal Ak S1 U. E-Journal Ak S1 Universitas Pendidikan Ganesha, 1(3). Rahman, Z. A., & Shah, I. M. (2015). Measuring Islamic Spiritual Intelligence. Procedia Economics and Finance, 31(15), 134–139. https://doi.org/10.1016/s2212-5671(15)01140-5 Rosadi, R. A., & Waluyo, I. (2017). PENGARUH GENDER, TEKANAN KETAATAN, TEKANAN ANGGARAN WAKTU DAN PENGALAMAN AUDIT TERHADAP AUDIT JUDGMENT. Nominal, Barometer Riset Akuntansi Dan Manajemen, 6(1). https://doi.org/10.21831/nominal.v6i1.14337 Rustiarini, N. W. (2013). Pengaruh Kompleksitas Tugas, Tekanan Waktu, dan Sifat Kepribadian pada Kinerja. MAKARA of Social Sciences and Humanities Series, 17(2), 126–138. https://doi.org/10.7454/mssh.v17i2.2961 Sukirman, & Pramono Sari, M. (2013). Model Deteksi Kecurangan Berbasis Fraud Triangle. Jurnal Akuntansi Dan Auditing, 9(2), 199–225. https://doi.org/10.14710/jaa.v9i2.5994 Svanberg, J., & Öhman, P. (2013). Auditors’ time pressure: does ethical culture support audit quality? Managerial Auditing Journal, 28(7), 572–591. https://doi.org/10.1108/MAJ-10-2012-0761 Tuanakotta, T. M. (2012). Audit Berbasis ISA (International Standards on Auditing). Jakarta: Salemba Empat. Umar, M., Sitorus, S. M., Surya, R. L., Shauki, E. R., & Diyanti, V. (2017). Pressure, dysfunctional behavior, fraud detection and role of information technology in the audit process. Australasian Accounting, Business and Finance Journal, 11(4), 102–115. https://doi.org/10.14453/aabfj.v11i4.8 Wijaya, I. A., & Yulyona, M. T. (2017). Does Complexity Audit Task, Time Deadline Pressure, Obedience Pressure, and Information System Expertise Improve Audit Quality? International Journal of Economics and Financial Issues, 7(3), 398–403. Zakaria, N. 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Abstracting lexocigraphical works

2018 ◽  
pp. 23-36
Author(s):  
V. V. Goncharova
Keyword(s):  
Information Processing ◽  
Information Source ◽  
Scientific Research ◽  
Information Value ◽  
International Standards ◽  
Information Compression ◽  
Current Trends ◽  
User Groups ◽  
Secondary Information ◽  
Negative Factors

The increasing interest towards abstracting as a type of analytical and synthetical information processing due to science globalization trend, is emphasized. The professionals who study this primary information compression are bibliographers, linguists, and information specialists. The author argues that modern professors and students all have to and must learn abstracting in accordance with the international standards for scientific, research, reference and instructional works.The author points to the diversity of the national lexicographical studies and, based on the abstracts index obtained as a result of her study, characterizes the current trends in abstracting linguistic dictionaries. The key user groups are defined. Publishers’ abstracts of dictionaries are discussed and represented. The example of dictionary Internet-based abstract analysis is given (50 items). Based on the abstracts texts, main negative factors to impact information value of this secondary information source are revealed, that is: lacking data essential for users, incomplete description of targeted readership, etc.The author introduces a model plan for digital guides of Russian lexicographical works and complements the plan with the systematic aspect analysis. She concludes that abstracting is an intellectually intensive process. It is underexplored as far as lexicographical works are concerned, and offers many possibilities for further studies.

A reconnaissance of tropical resources during Revolutionary years: the role of the Paris Museum d'Histoire Naturelle

1991 ◽  
Vol 18 (3) ◽  
pp. 333-362 ◽  
Author(s):  
MADELEINE LY-TIO-FANE
Keyword(s):  
South Africa ◽  
Natural History ◽  
Scientific Research ◽  
Extensive Literature ◽  
War Of Independence ◽  
Leading Role ◽  
Scientific Principles ◽  
Set Up ◽  
Joseph Ii

SUMMARY The recent extensive literature on exploration and the resulting scientific advances has failed to highlight the contribution of Austrian enterprise to the study of natural history. The leading role of Joseph II among the neutral powers which assumed the carrying trade of the belligerents during the American War of Independence, furthered the development of collections for the Schönbrunn Park and Gardens which had been set up on scientific principles by his parents. On the conclusion of peace, Joseph entrusted to Professor Maerter a world-encompassing mission in the course of which the Chief Gardener Franz Boos and his assistant Georg Scholl travelled to South Africa to collect plants and animals. Boos pursued the mission to Isle de France and Bourbon (Mauritius and Reunion), conveyed by the then unknown Nicolas Baudin. He worked at the Jardin du Roi, Pamplemousses, with Nicolas Cere, or at Palma with Joseph Francois Charpentier de Cossigny. The linkage of Austrian and French horticultural expertise created a situation fraught with opportunities which were to lead Baudin to the forefront of exploration and scientific research as the century closed in the upheaval of the Revolutionary Wars.

The role of standardization as a key Tool of Quality Economics in the development of integration of the Eurasian Economic Union

2019 ◽  
pp. 14-19
Author(s):  
V. V. Okrepilov ◽  
A. G. Gridasov
Keyword(s):  
Economic Integration ◽  
Legal Framework ◽  
Regulatory Framework ◽  
International Standards ◽  
Member States ◽  
Scientific Methods ◽  
Goods And Services ◽  
Eurasian Economic Union ◽  
Economic Union

The presented study examines the experience of forming a regulatory framework for the integration of the Eurasian Economic Union (EAEU) member states through the example of standardization as one of the key tools of quality economics.Aim. The study analyzes the major solutions of the EAEU authorities and member countries aimed at increasing the role of standardization in the economic integration of the Union over five years of its existence.Tasks. The authors identify efficient methods for developing standardization for the integration of the EAEU states as well as the most problematic aspects in this field that need to be taken into account in the qualitative strengthening of the Union’s economy.Methods. This study uses general scientific methods of cognition to examine the activities of the EAEU authorities and member states aimed at creating a system for the economic integration of the Union during a period of its transition from separate national markets towards a single (common) market.Results. Over five years of operation in the field of stadardization, the Eurasian Economic Union has created the necessary organizational and legal framework to ensure the successful development of integration processes. The national legislation on standardization has been modernized with allowance for the harmonization of these laws. In the next five-six years, the development of international standards for 40 technical regulations is expected to be completed, which would create a regulatory framework for unhindered interaction between all participants of the single (common) EAEU market. Conclusions. The analysis of activities in the field of standardization reveals a sufficiently thought-out and coordinated policy of the EAEU states in creating the necessary conditions for overcoming legal and administrative barriers in the movement of goods and services within the common economic space of the EAEU.

PENGARUH KOMPETENSI, INDEPENDENSI DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH

2019 ◽  
Vol 3 (02) ◽  
pp. 414
Author(s):  
SULFIANTY SULFIANTY
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Sample Selection ◽  
Selection Method ◽  
Civil Servants ◽  
Financial Supervision ◽  
Internal Auditors

The role of internal auditors is needed to encourage the realization of good and clean governance. This study aims to determine the effect of competence, independence and accountability on inspectorate audit quality in regional financial supervision. Population in this study are all civil servants Inspectorate of Pohuwat Regency. The sample selection method in this study is the saturated or census sampling method. The results of this study indicate that independence and accountability have an influence on audit quality both partially and simultaneously.   Peranan auditor internal sangat diperlukan untuk mendorong terwujudnya tata pemerintahan yang baik dan bersih. Penelitian ini bertujuan untuk mengetahuipengaruh kompetensi, independensi dan akuntabilitas terhadap kualitas audit inspektorat dalam pengawasan keuangan daerah.Populasi dalam penelitian ini adalah seluruh PNS Inspektorat Kabupaten Pohuwato.Metode pemilihan sampel dalam penelitian ini adalah metode sampling jenuh atau sensus.Hasil penelitian ini menunjukkan bahwa kompetensi, independensi dan akuntabilitas memiliki pengaruh terhadap kualitas audit baik secara parsial maupun secara simultan.

A scientific research study on the management of Manyasthamba (Cervical Spondylosis) with Nasya and Nasapana

2019 ◽  
Vol 4 (04) ◽  
Author(s):  
Unnikrishnan V S ◽  
Prashanth A S ◽  
Madhusudan Kulkarni
Keyword(s):  
Spinal Cord ◽  
Clinical Data ◽  
Food Habits ◽  
Cervical Spondylosis ◽  
Research Study ◽  
Weight Bearing ◽  
Scientific Research ◽  
Modern Era ◽  
Treatment Aspect

The science of life Ayurveda, not only deals with the prevention of diseases by maintaining health but also with the alleviation of diseases. In this ultra modern era due to change in lifestyles, sedentary works and food habits, people are unable to follow the Dinacharya and Ritucharya as explained in the classics, which may lead to different diseases. Due to improper postural habits, weight bearing and other unwholesome diets and habits there are higher the chances of discomfort and disease pertaining to spinal cord. Manyasthambha is one such condition that disturbs a big population due to today’s alterations in lifestyle. Here an effort is made to study and understand the role of Nasya Karma, Nasaapana and Shamanaushadhi like Vyoshadi Guggulu in the treatment aspect of this disease. Nasya Karma and Nasaapana provided highly significant results in all the symptoms of Manyasthambha. As per the clinical data, ‘Nasaapana is found to be more effective than Nasya Karma’. So it can be concluded that better results can be obtained with Shaddharana Yoga as Amapachana, Nasaapana with Mashabaladi Kwatha followed by Vyoshadi Guggulu as Shamanoushadhi.

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