THE STATUS OF WOMEN IN THE INDEPENDENT AUDITOR'S PROFESSION: ANKARA PROVINCIAL RESEARCH

In our country, the accoutancy profession gained legal status on 13 June 1989 with the law numbered 3568. For more than 30 years, the requirements of the profession have been shaped by the law numbered 3568 for the activities of the accounting profession to keep up with the times. The audit profession and accountants were questioned after the accounting scandals that shook the whole World in the 2000. After the scandals in the profession, necessary steps were taken for the advent of the profession in our country as well as in the Word. The aim of this study is to examine the changes in the number of people who prefer in the light of these developments in the profession. İn light of the developments in the World, as a result of the increasing importance of the independent auditor’s profession, it is to determine the number of female auditors who perform the financial consultancy and subsequently continue their activities as auditors. Working in Ankara is the reason for choosing not constitute a significant proportion of the total number of financial advisory and auditing profession in Turkey. İn this study revealed how less female independent auditors perform this profession compared to male professionals. For this purpose, Ankara were examined by determining the number of women in proportion to the number of auditors and independent auditors in Turkey are given.

Pengaruh Komitmen Organisasional, Locus of Control, dan Posisi Auditor terhadap Penerimaan Perilaku Disfungsional Audit

This study aims to analyze whether the organizational commitment, locus of control, and auditor’s position affect the acceptance of dysfunctional audit behavior.The population of this study are 100 independent auditors who work at Public Accountant Office on Semarang. Meanwhile, the sample of this research are 80 auditors. The Data were collected through questionnaire and analyzed using path analysis technique. The result indicates that there is positive influence of locus of control on acceptance of dysfuctional audit behavior, negative influence of auditor’s position on acceptance of dysfunctional audit behavior, and negative influence of organizational commitment on acceptance of dysfunctional audit behavior.

The Influence of Earnings Quality for Restatements and Auditor’s Qualified Opinion

The objective of the present study was to raise the cases of restatements and to evaluate whether these events were associated with the low earnings quality and with the provision of advice with a qualified opinion by audit firms. The results obtained with the analysis indicate that the low earnings quality increases the chances of republishing the financial statements. Additionally, the results indicate that there is no evidence that lower earnings quality increases the chances of issuing a qualified audit report or disapproval of the financial statements by the independent auditors. These results point to a divergence regarding the understanding of earnings quality by the auditors and by the regulatory agency.

Why Non-accelerated Filers Voluntarily Comply with SOX 404b?

This paper investigates the managers’ incentives to voluntarily comply with SOX 404b and the determinants of firms who voluntarily disclose SOX 404b internal control over financial reporting assessment. We find that voluntary SOX 404b reporting non-accelerated filers are more likely to receive effective internal control over financial reporting opinion than accelerated filers and large accelerated filers. We find that voluntary SOX 404b reporting non-accelerated filers are more likely to hire Big Four as independent auditors than non-SOX 404b reporting non-accelerated filers. We also predict and found substantially sufficient cases where non-accelerated filers which used to be, or ex-post became accelerated filers or large accelerated filers, and non-accelerated filers with parent companies complying with SOX 404b are motivated to voluntarily comply with SOX 404b.

Premature Sign-Off of Audit Procedure

This research aims at testing influence of time pressure on premature sign-off of audit procedure with professional commitment as the moderating variable. This research uses questionnaire to collect the data. Meanwhile, the population in this research are all independent auditors working for Public Accountant Offices in Malang, Indonesia. Amounting to a total of 50 auditors are used as the sample in this research. The sample in this this research is taken using purposive sampling. The result indicates that time pressure has a positive influence on premature sign-off of audit procedure. This means the greater the time pressure the auditors are having, the more likely the auditors to be involved in premature sign-off of audit procedure practice, and vice versa. The second finding is that professional commitment weakens the influence of time pressure on premature sign-off of audit procedure. This means if an auditor is faced with high time pressure yet he/she possesses high professional commitment then the possibility of this auditor to get involved in premature sign-off of audit procedure practice is lower, and vice versa.