KESENJANGAN EKSPEKTASI AUDITOR INTERNAL DENGAN AUDITEE

Berdasarkan hasil Laporan Keuangan Pemerintah Kabupaten Jombang atau Laporan Keuangan Pemerintah Daerah (LKPD) Fiskal Audit 2019, Badan Pemeriksa Keuangan Republik Indonesia (BPK) memberikan opini wajar tanpa pengecualian (WTP). Sedangkan hasil pemetaan Badan Pengawas Keuangan dan Pembangunan terhadap Inspektorat Kabupaten Jombang berada pada kapabilitas level 3 (berkembang). Namun demikian, masih terdapat beberapa permasalahan, tuntutan, dan keluhan tentang kinerja auditor pemerintah yang mengindikasikan ketidakpuasan publik terhadap kinerja auditor internal pemerintah daerah. Di sisi lain, hasil penilaian pemerintah daerah menunjukkan nilai yang relatif baik. Penelitian ini bertujuan untuk menginvestigasi apakah terjadi expectation gap antara auditor dan auditee pada independensi dan kualitas audit. Penelitian ini menggunakan metode penelitian kuantitatif dan pengumpulan data berupa kuesioner kemudian menganalisis data menggunakan analisis deskriptif dan independent t-test. Hasil penelitian ini menunjukkan bahwa terdapat expectation gap antara Aparat Pengawas Internal Pemerintah dan pihak yang diaudit terkait dengan independensi auditor internal, serta adanya expectation gap antara Aparat Pengawas Internal Pemerintah dan pihak yang diaudit terkait dengan kualitas audit.

Papel da Auditoria

Como uma forma de reduzir a assimetria informacional e garantir confiabilidade e fidedignidade às informações contábeis, a auditoria ganhou notoriedade. Contudo, há certa discordância na literatura sobre suas funções e responsabilidades, essa discordância advém especialmente da função exercida e o que é esperadao pela sociedade. Diante disso, essa pesquisa objetiva analisar a percepção do público quanto ao papel da auditoria externa. Esta pesquisa caracteriza-se como descritiva e quanti-quali ao analisar informações coletadas através de 501.533 tweets publicados entre 2007 e 2020 que continham a palavra “auditoria” por usuários cujo idioma do perfil é o português. Os resultados obtidos, apesar de não identificarem nitidamente o fenômeno de Audit Expectation Gap, sugerem que a maioria dos usuários que “twetam” sobre a auditoria, o fazem discutindo a auditoria em relação aos recursos públicos e aspectos de cunho político, esse resultado reforça a falta de entendimento das reais funções exercidas pela auditoria. Este estudo contribui ao explorar o conceito de Audit Expectation Gap no contexto brasileiro, fornecendo evidências sobre as expectativas geradas pela opinião pública acerca da profissão de auditoria no ambiente das mídias sociais, onde os comentários são gerados de forma espontânea pelos usuários.

Papel da Auditoria

Como uma forma de reduzir a assimetria informacional e garantir confiabilidade e fidedignidade às informações contábeis, a auditoria ganhou notoriedade. Contudo, há certa discordância na literatura sobre suas funções e responsabilidades, essa discordância advém especialmente da função exercida e o que é esperadao pela sociedade. Diante disso, essa pesquisa objetiva analisar a percepção do público quanto ao papel da auditoria externa. Esta pesquisa caracteriza-se como descritiva e quanti-quali ao analisar informações coletadas através de 501.533 tweets publicados entre 2007 e 2020 que continham a palavra “auditoria” por usuários cujo idioma do perfil é o português. Os resultados obtidos, apesar de não identificarem nitidamente o fenômeno de Audit Expectation Gap, sugerem que a maioria dos usuários que “twetam” sobre a auditoria, o fazem discutindo a auditoria em relação aos recursos públicos e aspectos de cunho político, esse resultado reforça a falta de entendimento das reais funções exercidas pela auditoria. Este estudo contribui ao explorar o conceito de Audit Expectation Gap no contexto brasileiro, fornecendo evidências sobre as expectativas geradas pela opinião pública acerca da profissão de auditoria no ambiente das mídias sociais, onde os comentários são gerados de forma espontânea pelos usuários.

Audit's Role

As a way to reduce informational asymmetry and ensure reliability and reliability of accounting information, auditing gained notoriety. However, there is some disagreement in the literature about their roles and responsibilities, this disagreement comes especially from the function performed and what is expected by society. Therefore, this research aims to analyze the perception of the role of external audit based on the confrontation of the concepts of accounting standards and public opinion. This research is characterized as descriptive and quanti-quali when analyzing information collected through 501,533 tweets published between 2007 and 2020 that contained the word “audit” by users whose profile language is Portuguese. The results obtained, despite not clearly identifying the phenomenon of Audit Expectation Gap, suggest that most users who tweet about the audit do so by discussing the audit in relation to public resources and aspects of a political nature. it reinforces the lack of understanding of the real functions performed by the audit. This study contributes by exploring the concept of Audit Expectation Gap in the Brazilian context, providing evidence about the expectations generated by public opinion about the auditing profession in the social media environment, where comments are generated spontaneously by users.

Ethical Rules of the Audit Profession and the Role of Compliance in Narrowing the Expectations Gap between Auditors and Financial Statements Users

The aim of the study is to identify the ethical rules of the audit profession and the role of its commitment in narrowing the expectation gap from the point of view of auditors in Jordan. For the purposes of collecting information related to the subject of the study, the researcher used a questionnaire directed to a sample of 44 auditors all subjected to analysis, and the researcher used descriptive statistical methods, and tested (T-test) for a single sample to test hypotheses. One of the results of the study included the role of auditors to adhere to the ethical rules of the audit profession (integrity, propriety, independence, competence, due professional care, and confidentiality of information) and to a high degree in narrowing the expectation gap. The researcher provided a range of recommendations, the most important of which are: the need for supervisors and regulators of the audit profession to hold conferences, training courses, workshops and seminars with the aim of increasing communication, educating and sensitizing users of financial statements on the nature of the work and duties of auditors to reduce the expectation gap. The need to strengthen the auditors' commitment to audit standards in general and the ethics of the audit profession and the rules of professional conduct in particular through the development of scientific curricula and study plans in the accounting departments of Jordanian universities

Factors Influencing KAM Reporting: A Structured Literature Review

The disclosure of KAMs contribute to the increase of financial-reporting quality, the value of the audit report and implicit interest in it. Moreover, KAM’s disclosure has a positive influence over the expectation gap between the auditors and other users of the audit report and financial statements. This study aims to identify relevant drivers influencing the Key Audit Matters (KAMs) disclosed in the audit report, based on a review of the articles published in top accounting journals. Our results reveal the fact that the audited company itself especially influences the disclosure of the KAMs, emphasizing the size of the company, the complexity of the business, the applicable regulation of the industry in which the company operates, all of which impact the overall client-risk level. Other relevant factors are the accounting standards with which the company must comply and on which it must report, the audit company (‘Big Four’ or not) and the audited company’s location.

The Impact Of Performance Expectation Gap On Corporate Strategic Change—Evidence from Listed Companies in the IT Industry

Based on the panel data of Chinese listed companies in the information technology industry from 2007 to 2018, this paper uses a fixed-effect model to study the relationship between corporate performance expectation gap and strategic change and analyzes the moderating effect of private benefits of management control and equity incentive. It is found that the greater the gap between corporate performance expectations is, the lower the frequency of corporate mergers and acquisitions is, and the higher the frequency of corporate asset divestment is. Further research finds that private benefits of management control weaken the positive correlation between corporate performance expectation gap and asset stripping frequency. Equity incentive strengthens the negative correlation between corporate performance expectation gap and corporate mergers and acquisitions frequency, and the positive correlation between corporate performance expectation gap and corporate asset stripping frequency. Based on this, when enterprises carry out strategic change, enterprises should choose the direction of strategic change according to the degree of performance expectation gap, and promote the effective realization of strategic change by improving the governance of the board of directors and optimizing the management incentive mechanism.

Mandatory corporate social responsibility in India: reporting reality, issues and way forward

Purpose Since 2013, the Indian Companies Act Section 135 has mandated corporate social responsibility (CSR) reporting by Indian central public sector enterprises (CPSEs). CSR reporting is regulated by multiple Government of India ministerial agencies, each requiring different formats and often different data. This study aims to understand the impact of these multiple regulatory bodies on CSR reporting by Indian CPSEs; evaluate the expectation gap between regulators and the regulated; and investigate the compliance burden on CPSEs. Design/methodology/approach An interview-based approach was adopted to evaluate the perspectives of both regulators and regulated CPSEs on the impact of the new regulations on CSR reporting quality. The authors use the lens of institutional theory to analyse the findings. Findings Driven by coercive institutional pressures, CPSEs are overburdened with myriad reporting requirements, which significantly negatively impact CPSEs’ financial and human resources and the quality of CSR activity and reports. It is difficult for CPSEs to assess the actual impact of their CSR activities due to overlapping with activities of the government/other institutions. The perceptions of regulators and the regulated are divergent: the regulators expect CPSEs to select more impactful CSR projects to comply with mandatory reporting requirements. Originality/value The findings of this study emphasise the need for meaningful dialogue between regulators and the regulated to reduce the expectation gap and establish a single regulatory authority that will ensure that the letter and spirit of the law are followed in practice and not just according to a tick-box approach.