scholarly journals Psychological attributes of successful trainee accountants

2005 ◽  
Vol 31 (1) ◽  
Author(s):  
Esmari Štrbac ◽  
Gert Roodt
Keyword(s):  
Academic Performance ◽  
Work Performance ◽  
Verbal Ability ◽  
Pass Rate ◽  
Criterion Measure ◽  
Public Accounting ◽  
Accounting Firms ◽  
Psychological Attributes ◽  
The Relationship ◽  
Accounting Graduates

It is suggested that certain psychological attributes of accounting graduates are significant predictors of the later success of trainee accountants in the work environment. Since selection is a key human resources function in public accounting firms the present study investigated the relationship between academic performance, specific personality traits, examination pass rate and the work performance of a sample (N = 77) of trainee accountants from an international, mid-sized firm. The results indicate that the majority of cases could be correctly predicted as successful or not by a verbal ability variable and that the criterion measure developed for this study (Cronbach alpha = 0,95) can be used successfully to measure the work performance of trainee accountants. The importance of academic performance as well as the pass rate in the qualifying examinations are also discussed. Opsomming Daar word gesuggereer dat sekere sielkundige eienskappe van rekeningkunde gegradueerdes as voorspellers van hul latere sukses in die werkomgewing kan dien. Aangesien keuring ’n kernfunksie van die menslikehulpbronaktiwiteite binne openbare ouditeursfirmas is, het hierdie studie die verhouding tussen akademiese prestasie, spesifieke persoonlikheidstrekke, die eksamenslaagsyfer en die werkprestasie van ’n steekproef (N = 77) kwekelinggeoktrooieerde-rekenmeesters binne ’n internasionale, gemiddelde grootte firma ondersoek. Die resultate dui daarop dat die meerderheid gevalle korrek as suksesvol aldan nie voorspel kan word deur ’n verbale vermoëveranderlike en dat die kriteriuminstrument wat vir hierdie studie ontwikkel is (Cronbach alfa = 0,95), gebruik kan word om die werkprestasie van hierdie kwekelinge te meet. Die belangrikheid van akademiese prestasie en die slaagsyfer in die kwalifiserende eksamens word ook bespreek.

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.

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 Auditor Performance in Public Accounting Firm in Riau: The Moderating Effect of Emotional Quotient

2020 ◽  
Vol 5 (1) ◽  
Author(s):  
Meilda Wiguna ◽  
Khoirul Aswar ◽  
Eka Hariyani
Keyword(s):  
Regression Analysis ◽  
Role Conflict ◽  
Self Efficacy ◽  
Role Ambiguity ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
Emotional Quotient ◽  
The Relationship ◽  
Positive Effect

This study aims to examine the effect of role conflict, role ambiguity, self-efficacy, and spiritual quotient on auditor performance with emotional quotient as a moderating variable. The sample of this study was 45 auditors from 15 public accounting firms in Riau and Riau Islands. The analytical method in this study is multiple regression analysis and Moderated Regression Analysis (MRA). The results showed that (1) Role Conflict negatively affected Auditor Performance (2) role ambiguity negatively affected auditor performance (3) self-efficacy had a positive effect on auditor performance (4) spiritual quotient had no effect on auditor performance (5) emotional quotient has moderates the relationship between role conflict, role ambiguity, self-efficacy, and spiritual quotient with auditor performance.

scholarly journals Do Individual Factors Matter? Examining Auditor Judgement Bias and Public Accounting Firm Size

2021 ◽  
Vol 22 (3) ◽  
pp. 1226-1239
Author(s):  
Caesar Marga Putri ◽  
Asti Putri Pratiwi
Keyword(s):  
Locus Of Control ◽  
Role Conflict ◽  
Firm Size ◽  
Moderating Effect ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
Internal Locus Of Control ◽  
Judgement Bias ◽  
The Relationship

Auditor personality is a topic of interest within the accounting field due to the scarcity of research on accountant personalities in Indonesia. This research aimed to examine the moderating effect of public accounting firm size, personality traits and locus of control on the correlation between role conflict and auditor judgement bias. The sample comprises auditors who work at public accounting firms in Java province and the study uses regression analysis as its method of analysis. The result shows that only internal locus of control has a significant moderating effect on the relationship between role conflict and auditor judgement bias. This indicates that auditor personality and public accounting firm size do not affect auditors’ professionalism in making judgements.

How the Auditor-Client Relationship Affects the Extent of Value-Added Service Provided to the Client

2012 ◽  
Vol 7 (1) ◽  
pp. P9-P14 ◽  
Author(s):  
David N. Herda ◽  
James J. Lavelle
Keyword(s):  
Value Added ◽  
Public Accounting ◽  
Accounting Firms ◽  
Fair Treatment ◽  
The Core ◽  
Client Relationships ◽  
Client Relationship ◽  
Public Accounting Firms ◽  
Levels Of Service ◽  
The Relationship

SUMMARY This article summarizes our recent study, “Auditor Commitment to Privately Held Clients and its Effect on Value-Added Audit Service” (Herda and Lavelle 2013), which examines how the relationship between individual auditors and their clients affects the extent of value-added services that clients receive. Based on a survey of 204 auditors at two public accounting firms, we find that the auditor-client relationship, measured in terms of the auditor's commitment to the client (i.e., client commitment), develops in response to auditor perceptions of fair treatment and support received from the client. Higher levels of client commitment lead to more value-added services (e.g., management letter comments). The results indicate that auditors' perceptions of client fairness are essential in building strong auditor-client relationships. Stronger relationships yield greater levels of service that go beyond the core audit requirements.

scholarly journals Relationship between Situational Inhibitors and Informal Learning amongst Accountants

2017 ◽  
Vol 3 (2) ◽  
pp. 179-185
Author(s):  
Abdul Wahab Syahir ◽  
Mohamad Hisyam Selamat ◽  
Ram Al-Jaffri Saad ◽  
Mohd. Amir Mat
Keyword(s):  
Informal Learning ◽  
Mail Survey ◽  
Working Environment ◽  
Learning Activities ◽  
Public Accounting ◽  
Accounting Firms ◽  
Research Findings ◽  
The Relationship ◽  
Chartered Accountants ◽  
Survey Approach

Purpose: Informal learning activities are important for chartered accountants in public accounting firms to develop and maintain knowledge and skills within the professional environment. However, recent evidence indicates that situational inhibitors to the learning exist in their working environment. Thus, the objective of this research is to examine the relationship between situational inhibitors and informal learning activities amongst the accountants. Design/Methodology/Approach: A total of 260 chartered accountants in the firms across Malaysia participated in this study. The data of the study was collected through mail survey approach and analysed using correlation analysis. Findings: The findings indicated that lack of time and lack of support from others inhibited the accountants' informal workplace learning activities. The evidence suggests that accountants who face these two constraints at the workplace, would be less likely to engage in informal learning activities. Implications/Originality/Value: This study adds to previous literature by testing the relationship between situational inhibitors and the accountants' informal learning activities. Practically, the research findings are critical for accounting profession in developing appropriate strategies to overcome the identified problems.

scholarly journals Interaksi Indepedensi, Pengalaman, Pengetahuan, Due Professional Care, Akuntabilitas dan Kepuasan Kerja Terhadap Kualitas Audit

2016 ◽  
Vol 18 (2) ◽  
pp. 1
Author(s):  
Melody Iskandar ◽  
Stefani Lily Indarto
Keyword(s):  
Job Satisfaction ◽  
Audit Quality ◽  
Financial Statements ◽  
Audit Process ◽  
Public Accounting ◽  
Accounting Firms ◽  
Care Experience ◽  
Professional Care ◽  
The Relationship ◽  
Public Accountant

<em>This study aims to determine whether job satisfaction influences the relationship between the independence, experience, knowledge, due care professionals, and accountability on audit quality among auditor who worked at public accounting firms in Semarang. The examination results should be able to present accountability and assessment toward fairness of the financial statements, as well as the appropriateness of the financial information with the criteria or rules that have been set. The auditor is expected to carry out the audit properly and resolve any audit process steps, and considering the sufficient audit evidence discovered to ensure the audit quality. The population comprises auditors who work at public accountant firms in Semarang. This research uses 45 auditors as samples. The data is processed using multiple regressions to analyze the relationship between the dependent and independent variables. The results of this study indicate that job satisfaction affects only the relationship between independency and accountability on audit quality. While job satisfaction does not affect the relationship between the due professional care, experience and knowledge to audit quality.</em>

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