scholarly journals The Customer Flow in Chinese Audit Market after SEC Punishment

2018 ◽  
Vol 13 (12) ◽  
pp. 193
Author(s):  
Longyuan Sun ◽  
Xiaohui Li
Keyword(s):  
Financial Statement ◽  
Accounting Firms ◽  
Financial Report ◽  
Customer Churn ◽  
Audit Market ◽  
Report Quality ◽  
Cost Discount ◽  
Regulatory Commission ◽  
Cooperation Relationship ◽  
Administrative Penalty

Based on the situation of customers change of the 27 accounting firms punished by China Securities Regulatory Commission (CSRC) in the capital market of China from 1999 to 2016, this paper found the CSRC punishment will cause those clients requiring high financial statement quality to change firm. However, the customers caring more about audit discount and long-term cooperation relationship with auditors will choose to stay. This shows that the intimate relationship between auditors and customers as well as audit cost discount can increase Switching Cost, thus offsetting "Signaling" effect and slowing the customer churn from firm which already received administrative penalty. However, the regulation does not change the fact that the financial report quality of remaining customers is not high.

THE INFLUENCE OF EDUCATIONAL LEVEL, WORK EXPERIENCE AND COMPREHENSION OF ACCOUNTING INFORMATION SYSTEM ON FINANCIAL REPORT QUALITY

2018 ◽  
Vol 4 (2) ◽  
pp. 33-42
Author(s):  
Fajar Adiyanto ◽  
Yuli Chomsatu Samrotun ◽  
Anita Wijayanti
Keyword(s):  
Information System ◽  
Data Analysis ◽  
Educational Level ◽  
Work Experience ◽  
Accounting Information ◽  
Primary Data ◽  
Multiple Series ◽  
Accounting Information System ◽  
Financial Report ◽  
Report Quality

This study is conducted to: 1) test and analyze the influence of educational level on financial report quality; 2) test and analyze the influence of work experience on financial report quality; 3) test and analyze the influence of accounting information system on financial report quality. This type of research i.e. research with quantitative data sources in this study is the primary data. Population in this study is all employees employed in district financial department in Surakarta with the sample amounted of 30 employees, where all population was taken as sample. The technique in this study use the question form. The data analysis in a linear regression multiple series program spss for windows version 17.0. From data analysis known that the variabel work experience (H2) and accounting information system comprehension (H3) have influence on financial report quality, and the educational level (H1) variable has no influence on financial report quality, with in the regression coefficient values show that showed a negative value i.e. t count-0.985 and significant value of 0.334

The interplay between global accounting firms and national institutional contexts: The establishment of the Big Four in China from 1978 to 2007

2021 ◽  
pp. 103237322110581
Author(s):  
Wenjun Wen ◽  
Amanda Sonnerfeldt
Keyword(s):  
Economic Transition ◽  
Professional Service ◽  
Service Firms ◽  
Professional Service Firms ◽  
Accounting Firms ◽  
Audit Market ◽  
Institutional Contexts ◽  
Reform And Opening Up ◽  
Big Four ◽  
Opening Up

This paper provides an analysis of the establishment of global accounting firms (the ‘Big Four’) in China between 1978 and 2007. Drawing on the extant literature on professional service firms, and the work of Faulconbridge and Muzio (2015) , this paper examines how the Big Four entered China following the country's ‘Reform and Opening-up’ and evolved from tentative representative offices to established accounting firms in the Chinese audit market. Based on an extensive analysis of archival materials and interviews, the findings of this paper show that the Big Four's establishment in China has been deeply intertwined with the country's socio-political and economic transition. It reveals important conjunctural moments in history that have provided the Big Four with important windows of opportunity to actively shape local institutional change to their own interests. This paper contributes to the extant accounting literature on the expansion of the Big Four in China by highlighting the interplay between their surrounding institutional context and their capacity for agency.

scholarly journals Stock Liquidity, Financial Report Quality, Wedge, and The Propensity to Pay Dividend

2019 ◽  
Vol 12 (3) ◽  
pp. 239
Author(s):  
Rahmat Setiawan ◽  
Nova Christiana ◽  
Sanju Kumar Singh
Keyword(s):  
Agency Conflicts ◽  
Probit Regression ◽  
Government Ownership ◽  
Stock Liquidity ◽  
Financial Report ◽  
Listed Firms ◽  
Report Quality ◽  
Liquidity Measures ◽  
Propensity To Pay ◽  
The Impact

This research examined the effect of stock liquidity on the propensity to pay dividend for 254 Indonesian public listed firms during the period of l 2011 and 2015. Stock liquidity implies transparency level and serves as market monitor for management performance in using the cash flow. Furthermore, this research examines the impact of stock liquidity on dividend payment in the presence of agency conflicts using agency proxies, wedge and government ownership. This paper employed multivariate probit regression. The baseline model has controlled for time in-variant and industry sectors. Robustness checks are employed to present consistent result for other stock liquidity measures. The results confirm the predicted dividend model outcome and prove the contradiction in dividend signaling theory.

scholarly journals Perceptions of Educators, Accounting Students and Accountants Public Accountant against Ethics of Financial Statement Preparation (Studies at University and KAP in Semarang)

2021 ◽  
Vol 4 (1) ◽  
pp. 89-101
Author(s):  
Imam Prayogo ◽  
Teuku Afrizal
Keyword(s):  
Financial Statements ◽  
Financial Statement ◽  
Accounting Students ◽  
Survey Method ◽  
Analysis Tool ◽  
Validity And Reliability ◽  
Public Accounting ◽  
Accounting Firms ◽  
Public Accounting Firms ◽  
Public Accountant

This study aims to examine differences in perceptions between teaching accountants, accounting students, and accountants on the ethics of preparing financial statements. Ethical indicators for the preparation of financial statements are represented in earnings management, misstatements, disclosures, cost-benefits, and responsibilities. This research was conducted at universities and public accounting firms in Semarang. This research was conducted with a survey method of 70 respondents from teaching accountants, 75 accounting students, and 40 accountants respondents at universities and public accounting firms in Semarang. As an analysis tool, ANOVA is used for hypotheses H1, H2, H3, and H4. Before testing the hypothesis, first the validity and reliability tests are carried out for all the questionnaires that have been collected. Validity and reliability tests show that all data are valid and reliable. Then the questionnaire was tested by ANOVA and strengthened by the Independent Sample T Test. Anova results show that there are differences in perceptions between teaching accountants, accounting students and accountants. However, there was no difference in perceptions between teaching accountants and accountants. Therefore it can be concluded that there are differences in perceptions between teaching accountants, accounting students, and accountants on the ethics of preparing financial statements.

scholarly journals Dampak Intellectual Capital Terhadap Profitabilitas Pada Industri Perbankan

2017 ◽  
Vol 9 (1) ◽  
pp. 67-77
Author(s):  
Nia Yuniarsih
Keyword(s):  
Intellectual Capital ◽  
Stock Exchange ◽  
Value Added ◽  
Added Value ◽  
Financial Statement ◽  
Financial Report ◽  
Structural Capital ◽  
Net Profit ◽  
Single Regression ◽  
Research Show

The objective of this study is to examine the influence of Intellectual Capital to Profitability. This study takes sample from 38 bank at the Indonesia Stock Exchange (IDX), which were published in financial report from 2015-2016. The sample was  determined based on the following criteria: (a) issued its financial statement ended  31 December; and (b) reporting earnings ended December 31,  2015 and 31 December 2016. Intellectual Capital were measured by Value Added, Value Added of Capital Employed and Structural Capital Value Added. Profitability was measured by Net Profit Margin. The research hypotheses were tested using single regression. The results of this research show that  Intellectual Capital had positive significant influence on profitability.

scholarly journals The Influence of MYOB Accounting Software on the Performance of Company Financial Report

2021 ◽  
Vol 1 (1) ◽  
pp. 75-84
Author(s):  
Emil Salim ◽  
Zefriyenni ◽  
Hanna Pratiwi ◽  
Fitri Yeni ◽  
Zerni Melmusi
Keyword(s):  
Financial Reporting ◽  
Integrated System ◽  
Financial Statement ◽  
Business World ◽  
Financial Report ◽  
Technology System ◽  
Performance Reporting ◽  
Doing Business ◽  
Accounting Software ◽  
A Company

In the last two decades, the necessity of information management and technology system has been proven as a very crucial need for many enterprises or companies. The use of computers in the office automation and integrated system is a must for companies to establish themselves in the business world. One of the basic management information systems that are crucial in the accounting program is the use of doing business transactions are considered able to simplify and streamline the fundamental needs for running a business, such as marketing and operations is also a financial statement of a company. This study aims to measure the extent of the influence of the use of accounting software on performance reporting on financial companies, one of which is using MYOB accounting software in assisting the settlement of financial reporting in a company.

scholarly journals The Influence of Reputation of Public Accounting Firms on the Integrity of Financial Statements with Corporate Governance as the Moderating Variable

2018 ◽  
Vol 9 (3) ◽  
pp. 177-186 ◽  
Author(s):  
Nera Marinda Machdar ◽  
Dade Nurdiniah
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Financial Statement ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public ◽  
Public Accounting Firms

This research aimed to determine the effect of the reputation of the public accounting firm on the integrity of financial statements by including leverage and firm size as the control variables. This research also investigated the effects of corporate governance moderation that was proxied by the independent commissioner, institutional ownership, and audit committee in strengthening or weakening the reputation of the public accounting firms on the integrity of the financial statements. The population was manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013-2015. The sample utilized the purposive sampling method and resulted in 34 manufacturing firms, so the total observations were 102 firms in all observed years. This research performed statistical data processing with EVIEWS 8. There are two main findings of this research. First, the reputation of public accounting firm affects the integrity of the financial statement. Second, corporate governance that utilizes the independent commissioners and institutional ownership strengthen the effect of the reputation of the public accounting firm on the integrity of the financial statement. However, corporate governance using audit committee weakens the reputation of the public accounting firm on the integrity of financial statements.

scholarly journals Pelatihan Pembuatan Laporan Keuangan Bagi UMKM Sebagai Informasi Untuk Pengambilan Keputusan

2018 ◽  
Vol 2 (1) ◽  
pp. 63-82
Author(s):  
Sila Ninin Wisnantiasri ◽  
Irma Paramita Sofia ◽  
Fitriyah Nurhidayah ◽  
Karsam Sunaryo
Keyword(s):  
Financial Reporting ◽  
Business Performance ◽  
Financial Analysis ◽  
Financial Statements ◽  
Financial Statement ◽  
Educational Game ◽  
Financial Report ◽  
Study Approach ◽  
Income Statement ◽  
The Impact

The purpose of this dedication for Pisangan Village Community through financial statement training for small business in collaboration with partners of Citra Kencana Community is to improve the understanding of partners in making financial report especially income statement. The problem facing partners is not mastering how to create a correct financial statement. The financial statements can be used by partners as a benchmark of business performance and business financial analysis tools. Therefore, the methods used in this activity are: (1) convey material about basic concepts of accounting, (2) convey material about components of income statement, (3) provide business simulation and recording financial statements through educational game business accounting (4) the practice of preparing the business income statement and analysis by the entrepreneur, (5) advising / consulting the profit-loss statement. Besides, regression test is done through event study approach to know the impact of training for knowledge of financial report objectives and understanding of financial reporting from the community after getting the training. The result of this activity is increasing both knowledge and understanding of society in making financial report. This is shown by the direction of a positive and significant relationship between training with community knowledge and understanding. Keywords: Financial statement, Small entrepreneurship, Business analysis

scholarly journals ANALISIS RASIO KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN KOPERASI SIMPAN PINJAM DUA MUARA KOTA MANNA TAHUN 2015-2017

2019 ◽  
Vol 7 (2) ◽  
Author(s):  
Erwin Febriansyah ◽  
Ade Tiara Yulinda ◽  
Diah Purnamasari
Keyword(s):  
Data Analysis ◽  
Financial Performance ◽  
Financial Statement ◽  
Financial Report ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Quantitative Descriptive ◽  
The City ◽  
Clear Description

The formulation of the problem in this study is how financial performance of Dua Muara of saving loan cooperative in the city of manna in 2015-2017 seen from ratio liquidity, solvency and provability.The purpose of this study is to determine financial performance of  simpan pinjam cooperative  in the city of manna in 2015-2017 seen from ratio liquidity, solvency and provability.The object of this researchis the Financial report of Dua Muara of saving loan cooperative in the city of manna in 2015-2017.  Data analysis technique used in this reseach  are quantitative  descriptive and interpretating of the data so that it can give Clear description under study Using financial formulation. The result of analysis trough financial report of Dua Muara of saving loan cooperative using financial are report good enough. So it can be conclude that financial performance of of Dua Muara of saving loan cooperative are good enough  but it is necessary to improve the calculation of the financial statement

PCAOB Inspections and Large Accounting Firms

2011 ◽  
Vol 26 (1) ◽  
pp. 43-63 ◽  
Author(s):  
Bryan K. Church ◽  
Lori B. Shefchik
Keyword(s):  
Audit Quality ◽  
Linear Trend ◽  
Dominant Role ◽  
Data Availability ◽  
Financial Statement ◽  
Public Companies ◽  
Accounting Firms ◽  
Big 4 ◽  
Second Tier ◽  
Over Time

SYNOPSIS The purpose of this paper is to analyze the PCAOB's inspection reports of large, annually inspected accounting firms. The inspection reports identify audit deficiencies that have implications for audit quality. By examining the inspection reports in detail, we can identify the nature and severity of audit deficiencies; we can track the total number of deficiencies over time; and we can pinpoint common, recurring audit deficiencies. We focus on large accounting firms because they play a dominant role in the marketplace (i.e., they audit public companies that comprise approximately 99 percent of U.S.-based issuer market capitalization). We document a significant, downward linear trend in the number of deficiencies from 2004 to 2009. We also identify common, recurring audit deficiencies, determine the financial statement accounts most often impacted by audit deficiencies, and isolate the primary emphasis of the financial statement impacted. Our findings generally are consistent comparing Big 4 and second-tier accounting firms, though a few differences emerge. In addition, we make comparisons with findings that have been documented for small, triennially inspected firms. Data Availability: The data are available from public sources.

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