scholarly journals Level or Fraud and Professional Skeptisism to Become a Whistleblower

2020 ◽  
Vol 5 (7) ◽  
pp. 845-851
Author(s):  
Henni Mande ◽  
Mediaty Mediaty ◽  
Abdul Hamid Habbe ◽  
Kartini Kartini
Keyword(s):  
Experimental Method ◽  
Professional Skepticism ◽  
Internal Auditors ◽  
The Relationship

This study aims to determine the effect of the level of fraud on the interests of government internal auditors to become whistleblowers and professional skepticism as a moderating variable. This study uses an experimental method with a total of 50 internal government auditors. The results showed that the level of fraud did not affect the interests of government internal auditors becoming whistleblowers and professional skepticism did not moderate the relationship between the two.

“I stay at work for you, you stay at home for us.” Does this Covid-19 campaign work for the youth in Asia?

2020 ◽  
Vol 8 (2) ◽  
pp. 161-175
Author(s):  
Jappy Fanggidae ◽  
Ridolof Batilmurik ◽  
Pieter Samadara
Keyword(s):  
Experimental Method ◽  
Social Distancing ◽  
Asian Context ◽  
The Relationship ◽  
At Home

This study investigated the relationship between guilt appeal and compliance with social distancing measures. We proposed that the relationship is double mediated by empathy and responsibility for the unfortunate people who have suffered from COVID-19. This research is novel to an extent as an experimental method is used in the Asian context. The results exhibited that guilt positively affected compliance with social distancing measures. The respondents were directly or indirectly compliant due to the emotions of empathy and responsibility. The theoretical and practical contributions of this study were presented.

The Consequences of not Acting on Personally and Socially Important Value-Expressive Behaviours on Hedonic and Eudaimonic Wellbeing

2021 ◽  
Author(s):  
◽  
Megan Chrystal
Keyword(s):  
Experimental Method ◽  
Social Desirability ◽  
Personal Values ◽  
Personal Value ◽  
The Relationship ◽  
Eudaimonic Wellbeing

<p>Wellbeing is thought to decrease when one’s actions do not align with one’s values. This study refined a previous experimental method to investigate how perceived failure to live up to expectations of value-expressive behaviours may affect eudaimonic and hedonic wellbeing. One hundred and ninety-nine students considered their own past value-expressive behaviours in a survey designed to induce a discrepancy or “gap” between reported and ideal behaviour. We tested whether the importance of value-expressive behaviours—and whether this importance was based on personal or social ideals—would affect the perception of behavioural discrepancies and wellbeing. Results showed that being asked about more important behaviours predicted a greater perceived behavioural gap and less hedonic wellbeing. Whether this importance was based on personal values or social desirability did not differentially predict perceived behavioural gap or wellbeing, challenging the focus that some therapy models place on personal value expression to improve wellbeing. The perceived behavioural gap did not mediate a relationship between experimental condition and wellbeing, suggesting that other variables may play a role in the relationship between values, behaviour, and wellbeing. Further exploratory tests, limitations, and theoretical implications are discussed.</p>

scholarly journals Kualitas Audit: Ditinjau dari Fee Audit, Risiko Audit dan Skeptisme Profesional Auditor sebagai Variabel Moderating

2020 ◽  
Vol 8 (1) ◽  
pp. 9
Author(s):  
Muslim Muslim ◽  
Syamsuri Rahim ◽  
Muhammad Faisal AR Pelu ◽  
Alma Pratiwi
Keyword(s):  
Regression Analysis ◽  
Audit Quality ◽  
Audit Fees ◽  
Public Accounting ◽  
Audit Risk ◽  
Accounting Firms ◽  
Professional Skepticism ◽  
Audit Fee ◽  
The Relationship ◽  
Positive Effect

The purpose of this study was to determine the effect of audit fees and audit risk on audit quality with auditor professional skepticism as a moderating variable. This research was conducted at 8 public accounting firms in Makassar city with 40 respondents. The analytical method used is multiple regression analysis (Moderated Regression Analysis) which is used to measure the strength of the relationship between two or more variables. The results of this study found that the audit fee variable had a negative and not significant effect on audit quality. These results illustrate that the higher the audit fee received by the auditor, the audit quality will decrease. While audit risk is not a significant positive effect on audit quality. The results of this study illustrate that the higher the audit risk, the audit quality will decrease. The auditor's professional skepticism as a moderating variable is not able to strengthen the effect of audit fees on audit quality. Furthermore, auditor professional skepticism as a moderating variable is also unable to strengthen the effect of audit risk on audit quality

scholarly journals The Determinants of the Effectiveness of Internal Audits with Management Support as the Moderating Variable

2019 ◽  
Author(s):  
hendra poltak
Keyword(s):  
Analysis Tool ◽  
Management Support ◽  
Questionnaire Data ◽  
Organizational Goals ◽  
Internal Auditors ◽  
External Auditors ◽  
Pls Analysis ◽  
And Performance ◽  
The Relationship ◽  
Positive Effect

Weak financial accountability reflects the lack of effectiveness of internal audits. The purpose of this research was to test and provide the evidence of the determinants of the effectiveness of internal audits at the Ministry of Marine Affairs and Fisheries (KKP). The samples of this research were 31 internal auditors and 31 KKP employees. This research was explanatory research. To test the hypotheses, the data of the research questionnaire data were analysed using Partial Least Squares (PLS) analysis tool. The results show that the relationship between internal auditors and external auditors, organizational independence, and auditee perceptions positively influences the effectiveness of internal audits. However, audit professionalism does not have a positive effect towards the effectiveness of internal audits and the management support cannot be a moderating variable. This finding can open the horizons of interested parties, especially KKP leaders, to consider policies that can improve the effectiveness of internal audits to improve organizational goals and performance.

scholarly journals قواعد السلوك المهني للمراجعة ودورها في تطوير الممارسة المهنية للمراجعة الداخلية بالمصارف السودانية

2021 ◽  
Vol 33 (1) ◽  
pp. 52-75
Author(s):  
د. حسن عوض حسن خالد
Keyword(s):  
Professional Practice ◽  
Professional Ethic ◽  
Internal Audit ◽  
Internal Auditor ◽  
Professional Performance ◽  
Internal Auditors ◽  
The Relationship

The problem of the study represented in lack of interest of some internal audit managements in Sudanese banks in implementing professional ethic rules of audit and to its advantages in developing professional practice of internal audit. The study aimed to encourage internal audits management in banks for implementing audit’s standards and professional ethic rules, study the relationship between professional ethic rules of audit and professional performance of internal audit and developing it. The study found several results, among which is that, the independence of internal auditor when planning for auditing distributes in developing professional practice of internal audit, the study recommended several recommendations, among which is that, need for increasing the awareness of internal auditors in Sudanese banks for internal audit’s professional ethic rules and its importance of implementing it.

scholarly journals THE APPLICATION OF PROFESSIONAL SKEPTICISM IN FRAUD DETECTION (A Case Study at BPKP Representative of Central Java Province)

2018 ◽  
Vol 2 (2) ◽  
pp. 175
Author(s):  
Sarina Gabryela Aprilyanti Butar Butar
Keyword(s):  
Sampling Method ◽  
Supervisory Board ◽  
Fraud Detection ◽  
Professional Skepticism ◽  
Internal Auditors ◽  
Self Confidence ◽  
Central Java ◽  
Functional Position ◽  
Central Java Province

The purpose of this research is to describe the application of professional skepticism on government internal auditors of the Financial and Development Supervisory Board (BPKP) Representative of Central Java Province in detecting fraud. The application of professional skepticism will be understood based on the characters of attitude, as stated by Hurtt (2010), consisting of questioning mind, suspension on judgment, search for knowledge, interpersonal understanding, self-confidence, and selfdetermination.This research is conducted using qualitative approach and refers to theoretical proposition. The data was collected by interviewing forensic auditors at each of functional position. The interviewees were determined by using purposive sampling method. They were forensic auditors who had ever been sued for audit report. The result shows that the forensic auditors of BPKP Representative of Central Java have already had proper comprehension about professional skepticism in fraud detection. The forensic auditors of BPKP Representative of Central Java have also applied professional skepticism in detecting fraud.

Can internal audit functions improve firm operational efficiency? Evidence from China

2020 ◽  
Vol 35 (8) ◽  
pp. 1167-1188
Author(s):  
Ying Chen ◽  
Bin Lin ◽  
Lizhen Lu ◽  
Gaoguang Zhou
Keyword(s):  
Corporate Governance ◽  
Internal Control ◽  
Internal Audit ◽  
Operational Efficiency ◽  
Alternative Measure ◽  
Maturity Model ◽  
Firm Level ◽  
Content Type ◽  
Internal Auditors ◽  
The Relationship

Purpose The purpose of this study is to examine the effects of internal audit function (IAF) quality on the operational efficiency of Chinese firms. Design/methodology/approach The authors use regression models with a sample of Chinese listed companies to test their research hypotheses. Findings The authors find that IAF quality is positively associated with firm operational efficiency. The result is unchanged after correcting for endogeneity via the instrumental variable method and using an alternative measure of firm operational efficiency. The authors show that IAF competence improves firm operational efficiency, but the relationship between IAF independence and firm operational efficiency is insignificant. Additionally, they find that IAF quality can only significantly improve firm operational efficiency in the presence of effective corporate governance at the firm level and strong institutions at the province level. Using path analysis, the authors find that an IAF can improve firm operational efficiency directly or indirectly by promoting firm internal control quality. Practical implications The findings of this study suggest the need for a balance between IAF competence and independence to achieve the goals of IAF. Additionally, the authors study suggests that the effectiveness of IAF is contingent on corporate governance and market-based institutions. Originality/value The study’s findings contribute to the burgeoning literature on the relationship between IAF and firm operational performance and deepen the authors’ understanding of the role of IAF in an emerging economy whose government plays a major role in promoting and enforcing internal audits. The study also empirically support the Internal Audit Governance Maturity Model proposed by the Institute of Internal Auditors.

Facilitating the application of auditors’ underlying skeptical disposition

2020 ◽  
Vol 33 (1) ◽  
pp. 34-56
Author(s):  
Jahanzeb Khan ◽  
Noel Harding
Keyword(s):  
Design Methodology ◽  
Audit Quality ◽  
Future Research ◽  
Relative Importance ◽  
Content Type ◽  
Professional Skepticism ◽  
Schwartz Value Survey ◽  
Auditor Judgments ◽  
The Relationship ◽  
Practical Implications

Purpose Motivated by ongoing calls for auditors to exercise an elevated level of professional skepticism, this paper aims to examine the relationship between basic human values (values) and an underlying skeptical disposition (trait skepticism). Understanding the values that are associated with levels of trait skepticism will help in the design of audit environments that make the application of an underlying skeptical disposition more likely. Design/methodology/approach A survey was administered in which 140 postgraduate auditing students responded to the Schwartz value survey to measure the relative importance of different values, and the Hurtt trait skepticism scale to measure trait skepticism. The relative importance of the ten values was regressed against trait skepticism. Findings This study finds that the importance placed in the values of tradition and power, relative to other values, is negatively associated with levels of trait skepticism. Research limitations/implications The use of postgraduate auditing students as participants may limit the generalizability of the study’s findings. Practical implications Qualified by the need for future research to test the generalizability of the findings to an audit practitioner sample, the results of this study suggest that auditors with higher levels of trait skepticism may experience negative affect in environments that emphasize values of power and tradition. To the extent that current audit environments emphasize tradition and power, the results may help explain why trait skepticism is not consistently reflected in audit judgments and actions. Originality/value The affective implications of the environment within which auditors exercise professional skepticism is emerging as an important area by which to understand and improve audit quality. By identifying the values that those with a high skeptical disposition place relatively less importance in, this study informs an understanding of the circumstances where an underlying skeptical disposition is more or less likely to be reflected in auditor judgments and actions.

Twist-Off Testing of Solder Joint Interconnections

1989 ◽  
Vol 111 (3) ◽  
pp. 165-171 ◽  
Author(s):  
E. Suhir
Keyword(s):  
Quality Control ◽  
Solder Joint ◽  
Experimental Method ◽  
Comparative Evaluation ◽  
Solder Joints ◽  
Attractive Alternative ◽  
Shearing Force ◽  
Shearing Strength ◽  
The Relationship

Twist-off testing of solder joint interconnections is regarded by many reliability engineers in the microelectronic industry as an attractive alternative to shear-off testing. In this paper we briefly discuss the merits and shortcomings of both techniques and determine the relationship between the ultimate torque and the ultimate shearing force. We also suggest a simple experimental method for the evaluation of the shearing strength of solder joints on the basis of twist-off testing. It should be emphasized that such testing can be used not only for a tentative comparative evaluation of different interconnections but as a quality control vehicle as well.

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