scholarly journals Religious control to decrease auditor turnover in public accountant firms in Indonesia

Accounting ◽  
2020 ◽  
pp. 1173-1180 ◽  
Author(s):  
Heru Sulistiyo ◽  
Putu Sulastri ◽  
Alex Sujanto
Keyword(s):  
Religious Control ◽  
Public Accountant

scholarly journals PEMAHAMAN SISTEM PENGENDALIAN INTERN, ASIMETRI INFORMASI, KOMPENSASI DAN KENDALI RELIGIUS TERHADAP PENGUNGKAPAN FRAUD AKUNTANSI OLEH AKUNTAN PUBLIK

2018 ◽  
Vol 19 (2) ◽  
pp. 178
Author(s):  
Abdul Manan ◽  
Windasari Rahmawati ◽  
Nasron Alfianto
Keyword(s):  
Internal Control ◽  
Accounting Fraud ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Forensic Accounting ◽  
Internal Control System ◽  
Religious Control ◽  
British Telecom ◽  
Public Accountant

<p><em>Fraud accounting a phenomenon that has not been detected by a public accountant as a party that checks its financial statements. Latest Fraud in the field of accounting re-occur in the giant company and not tracked by an external accountant (public accountant). The beginning of the first half of 2017 has emerged the issue of accounting fraud in British Telecom. On one of its subsidiaries in Italy. The public accounting firm doing the audit work on British Telecom is not a small public accounting firm but one of the bigfour, Price Waterhouse Coopers (PwC). The British Telecom accounting fraud mode in Italy is actually relatively simple and much discussed in the literature of auditing lectures yet many auditors fail to detect it. To know the existence of accounting fraud the auditor seeks to understand corporate governance and knowledge of forensic accounting is adequate. In this study, forensic accounting variables, internal control system, information asymmetry, compensation and religious control as variables used to detect and understand the presence or absence of accounting fraud in the company audited by the auditor.</em></p>

Pengaruh Tekanan Waktu, Locus Of Control , Tindakan Supervisi, Dan Materialitas Terhadap Penghentian Prematur Atas Prosedur Audit Studi Kasus Pada Kantor Akuntan Publik Daerah Istimewa Yogyakarta Tahun 2015

2017 ◽  
Vol 24 (1) ◽  
pp. 35-53
Author(s):  
Sulastiningsih Sulastiningsih ◽  
Intan Ayu Candra
Keyword(s):  
Locus Of Control ◽  
Premature Termination ◽  
Sampling Methods ◽  
Time Pressure ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Test Reliability ◽  
Friedman Test ◽  
Independent Variables ◽  
Public Accountant

The purpose of this study is to prove: (1) Time pressure, locus of control, the action of supervision and materiality partially affect the premature termination of the audit procedures (2) Time pressure, locus of control, supervision and materiality simultaneously affect the premature termination on the audit procedures. This research was conducted in Public Accountant firm in Yogyakarta region of which total 12 samples of KAP, by distributing 105 questionnaires, and 57 questionnaires were returned (54%). 34 of the returned questionnaires can be processed (34%). The samples in this study were determined by using non-probability sampling, one of purposive sampling methods. Data analysis consisted of: (1) validity test, reliability test and classical assumption. The result showed that the instruments used are quite reliable and valid (2) multiple linear regression analysis. The results are (a) Some of independent variables partially affect premature termination of the audit procedure, while the action of supervision does not influence premature termination of audit procedures (b) All independent variables influence simultaneously to the premature termination of the audit procedures (c) All independent variables showed that as much as 55% it affects on premature termination of the audit procedures, the rest of it are influenced by other variables. (3) Friedman Test. The result shows that there are order of priority of audit procedures being terminated.

THE FACTORS THAT INFLUENCE THE SELECTION OF CAREER AS PUBLIC ACCOUNTANT AND NON-PUBLIC ACCOUNTANT (Study of Accounting Student University Bengkulu)

2016 ◽  
Vol 6 (2) ◽  
pp. 113-126
Author(s):  
Madani Hatta ◽  
Meli Sartika
Keyword(s):  
Work Environment ◽  
Professional Training ◽  
Social Values ◽  
Qualitative Approach ◽  
Job Market ◽  
Professional Recognition ◽  
Spss Software ◽  
Training Professional ◽  
Selection Of ◽  
Public Accountant

The aim of this research is to know and analyzes the factors that influence the selection of career interestas public accountant and non-public accountant in terms of financial award, professional training, professionalrecognition, social values, work environment, job market considerations and personality. This research is empiricalresearch with qualitative approach which involves the use of statistical analysis. This research is using the primarydata. The tool used in this research is logistic regression with SPSS software version 16. The results of this researchshow that the financial award, professional training and social values has an influence on the selection of career aspublic accountant and non-public accountant but for professional recognition, work environment, job marketconsideration and personality doesn’t influence the selection of a career as a public accountant and a non-publicaccounting.Key words: accountant, financial award, professional training, professional recognition, social values, workenvironment, job market consideration and personality.

Pengaruh Independensi, Kompetensi, Dan Pengalaman Kerja Auditor Terhadap Kualitas Audit

2012 ◽  
Vol 4 (2) ◽  
pp. 91-110
Author(s):  
Caroline Sytha Sunarta ◽  
Suhajar Wiyoto
Keyword(s):  
Audit Quality ◽  
Multiple Regression Model ◽  
Future Research ◽  
Survey Area ◽  
Process Data ◽  
External Auditors ◽  
Job Experience ◽  
Independent Variables ◽  
One Year ◽  
Public Accountant

The objective of this research is to examine the effect of auditor’s independency, competency, and job experience towards audit quality.This research is conducted by using method survey to public accountants (external auditors) that working settled in Public Accountant Firm (KAP) in Jakarta and Tangerang, in 2012 and have one year minimum experience, as respondents with type research of causality. Using likert scale as an instrument (questionaire) for measure auditor’s perceptions about the independency, competency, and job experience that influence audit quality. From 150 questionaire distributed, returned was 109 questionaire, and 24 not complete, so that only 85 questionaire could be process. Data analysis conducted with multiple regression model. The hypotheses tested are revealed as that independency, competency, and job experience have influence to audit quality as well as partially and simultaneously. The result of the test showed empirical testimony that auditor’s independency, competency, and job experience as well as simultaneously significantly influence audit quality. Partially, independency, competency, and job experience also have significant influence to audit quality. Future research expected can extend survey area coverage and add more independent variables that can have influence to audit quality. Keywords: independency, competency, job experience, audit quality.

scholarly journals The Impact of the Amendment of Taiwan’s Certified Public Accountant Act in 2007 on Large Accounting Firms

2021 ◽  
Vol 13 (3) ◽  
pp. 1229
Author(s):  
Chung-Cheng Yang ◽  
Jianxiong Chen ◽  
Wen-Chi Yang
Keyword(s):  
Policy Implications ◽  
Certified Public Accountant ◽  
Accounting Firms ◽  
Survey Report ◽  
Audit Firms ◽  
Before And After ◽  
Theory Of Law ◽  
Revenue Function ◽  
The Impact ◽  
Public Accountant

Taiwan’s Financial Supervisory Commission of the Executive Yuan promulgated the fully amended Certified Public Accountant Act in 2007, which directly led to significant changes in accounting law. From the perspective of the economic theory of law, this study investigates the amendment of the Certified Public Accountant Act resulting in an increase or decrease in the overall revenue and different revenue shares of accounting firms, and puts forward measures that should be taken by accounting firms and stakeholders. We focus on large accounting firms and divide the sample period into before and after 2008. This study uses the translog revenue function and revenue share functions of the public accounting industry, and based on the 1989–2017 Survey Report of Audit Firms in Taiwan, and we find that the amendment of the Certified Public Accountant Act has had a positive effect on overall revenue, increasing overall revenue and the overall management advisory services shares, and in reducing the overall accounting and auditing shares and tax services shares of large accounting firms. Additional analyses provide regulators with public policy implications and provide accounting firms with managerial information.

Habilidades profesionales y certificaciones internacionales del área contable

2021 ◽  
pp. 1-21
Author(s):  
osmária Lima Ribeiro de Oliveira ◽  
Victor de Melo Avila ◽  
Luciano Couto Luiz
Keyword(s):  
Certified Public Accountant ◽  
Management Accountant ◽  
Desarrollo Profesional ◽  
Competencias Profesionales ◽  
Sobre Todo ◽  
Public Accountant

El ejercicio de la profesión contable es reconocido históricamente por su control de acceso y ejercicio, con el fin de certificar la calificación del candidato en el área. A nivel internacional, respondiendo a las necesidades de las empresas auditoras, se formaron asociaciones con el objetivo de acreditar a los candidatos que se proponen ejercer la función. Hoy en día, la armonización contable, el mayor acceso a la información y el posible tránsito de profesionales entre países, han llevado a los jóvenes a someterse a certificaciones internacionales en busca de oportunidades de carrera internacional o incluso para su desarrollo profesional en Brasil. El artículo tiene como objetivo analizar los exámenes recientes de las entidades certificadoras internacionales —Certified Public Accountant (CPA), Certified Management Accountant (CMA) yAssociation of Chartered Certified Accountants (ACCA)— desde la perspectiva de las competencias profesionales en relación con la lista de competencias de Le Boterf, integrada a la estrutura de la taxonomía de Bloom. La adopción de estándares internacionales, sobre todo dictados por lasNormas Internacionales de Información Financiera (NIIF), requiere que los estudiantes y profesionales se sometan a exámenes promovidos por entidades certificadoras reconocidas internacionalmente para el pleno ejercicio de sus atribuciones con miras a una carrera exitosa. Así, a través de la investigación documental realizada en las pruebas anteriores —CMA 2017, CPA 2019 y ACCA 2020— en base a los modelos antes mencionados, se rastreó el nivel de demanda y competencias relacionadas que pueden servir de guía para futuros candidatos. Los resultados revelan que las competencias más demandadas son aquellas que abordan perspectivas intelectuales y técnicas. A partir del material analizado, el 75% de las preguntas están estructuradas para respuestas únicas y el 25% para respuestas de ensayo. Se observó que el 64% de las preguntas se ubican en niveles intermedios de la taxonomía de Bloom: aplicar y analizar. En comparación con los exámenes brasileños, los exámenes internacionales tienen un mayor nivel de complejidad y requieren una preparación a niveles adecuados.

The Effect of Type A Personality and Public Accountant Law Perception on Career Interests as Public Accountants

2021 ◽  
Vol 6 (2) ◽  
pp. 47-54
Author(s):  
Ni Nyoman Sri Rahayu Damayanti ◽  
I Gde Agung Wira Pertama
Keyword(s):  
Data Distribution ◽  
Type A ◽  
Reliable Data ◽  
Accounting Students ◽  
Career Interests ◽  
High Achievement ◽  
Public Accountants ◽  
Type A Personality ◽  
Accounting Student ◽  
Public Accountant

Individuals with type A personalities are people with high achievement-oriented, competitive, and fast workers. They are considered qualified to be public accountants. However, the perceptions of public accountant laws influence their career interests. The purpose of the research is to investigate the influence of type A personality and perception of public accountant law on career interests of accounting students as public accountants. The data were collected by disseminating questionnaires to respondents of 94 accounting students of the 7th semester and above at the private universities in Denpasar. All instruments are valid and reliable. Data distribution has been freed from classical assumptions. The findings indicate that type A personality and the perception of public accountant laws have positive and significant effects on accounting student career interests as public accountants.

scholarly journals Assessment of the Jordanian Certified Public Accountant JCPA Examination in Comparison to the International Accounting Education Standards and the Best International Practices

2017 ◽  
Vol 10 (8) ◽  
pp. 232
Author(s):  
Mahmoud Nassar ◽  
Husam Aldeen AL-Khadash
Keyword(s):  
Accounting Education ◽  
International Accounting ◽  
Certified Public Accountant ◽  
Education Standards ◽  
Accounting Practice ◽  
Computer Based ◽  
Specific Material ◽  
Further Development ◽  
Public Accountant

This study aims to highlight the experiences of Jordanian Certified Public Accountant (JCPA) exam that started with the establishment of the Legal Accounting Profession organisation law in June 2006. This study is considered the first study in the Hashemite Kingdom of Jordan that looks at the evaluation of the Jordanian Chartered Public Accountant exam, in comparison to the requirements of international accounting education standards. Furthermore, this study focuses on the sixth standard IES6 that relates to the assessment of professional accountants and that is based on the best practices in professional accounting examinations in the world. This current study has adopted the method of distribution of questionnaires to gather information from those who participated in taking the exam, with the group of those who were successful, and others that were not so lucky. The accounting practice analysis was based on the standards, the best accounting practices, and the results of the interviews, which when were completed produced a number of recommendations. The recommendations or results found, push for the further development of the JCPA exam and improves the quality of the exam, to advance to the universal level of professional examinations. Of the most important recommendations is to work on increasing the number of times the exam is held annually, which can be done easily if the exam becomes computer based. It’s also important to develop specific firm dates for the JCPA exam or to announce the dates at the beginning of each year, and not to announce the exam time two months prior to the exam as it is currently. Finally, the announcement and clarification of specific percentages given to specific material included in the exam such as dedicating 25% of the examination to International Auditing Standards and so on.

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