Journal articles: 'CPA firm'

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Kristian, Michelle. "Pengaruh Independensi Auditor, Ukuran Kantor Akuntan Publik, dan Professional Judgement Auditor terhadap Kinerja Auditor." Jurnal STEI Ekonomi 27, no. 2 (December 1, 2018): 208–32. http://dx.doi.org/10.36406/jemi.v27i2.135.

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The objective of this research was to examine the influence of auditor independence, CPA firm size, and auditor’s professional judgement on audit quality. The research was conducted using a survey method to provide the questionnaires to auditors in CPA firms. The data used in this research was primary data. The population of this research is the auditors that work at CPA firm. The sample of this research is auditors that work at CPA firm in Jakarta and Tangerang that have minimum one year of experience in auditing. There are 256 questionnaires distributed for this research, but only 216 questionnaires returned and 127 questionnaires are used in this research using multiple linear regressions. The results of this study were (1) Auditor independence has significant influence on quality, (2) CPA firm size doesn’t have significant influence on audit quality, (3) Auditor’s professional judgement has significant influence on audit quality, (4) Auditor independence, CPA firm size, and auditor’s professional judgement simultaneously have significant influence on auditor performance.

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An, Young Hoon, Soonkyoo Choe, and Jihoon Kang. "Ways to win: strategic choices, institutions and performance in sub-Saharan Africa." Multinational Business Review 29, no. 3 (March 1, 2021): 374–96. http://dx.doi.org/10.1108/mbr-05-2020-0105.

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Purpose The purpose of this study is to analyse the effects of market-based and nonmarket-based strategies on firm performance in African countries. This study also investigates host country institutions' effect on the relationship between firm strategies and performance in these countries. Design/methodology/approach Data of 1,276 firms in five African countries were obtained from two different sources: The World Bank Enterprise Database and The Global Competitiveness Report. Two-stage least squares regression was applied. Findings Both market-based strategies and corporate political activity (CPA)improve firm performance in the African countries included in the analysis. Institutional development also has a direct positive impact on firm performance. However, the effect of CPA weakens as the host country shifts towards more efficient, market-oriented institutions. Furthermore, the results show that local African firms benefit more from institutional development than foreign firms. Originality/value The paper confirms and extends our understanding of the dynamic fit between institutions and strategy by highlighting the moderating role of institutional development on CPA and market-based strategies in enhancing firm performance.

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Cheng, Ting-Wong, Kuo-Liang Wang, and Chih-Chiang Weng. "A Study of Technical Efficiencies of CPA Firms in Taiwan." Review of Pacific Basin Financial Markets and Policies 03, no. 01 (March 2000): 27–44. http://dx.doi.org/10.1142/s0219091500000030.

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This paper uses DEA to assess the technical efficiencies of CPA firms, and applies the Tobit censored regression model to examine the relationship between technical efficiency and firm-specific characteristics. The results show that in 1994, Taiwan's CPA firms could have reduced inputs by 27.8 percent, on average, and still have produced the same level of services. In addition, a firm's size, age, service concentration, CPA-to-employee ratio and training expenditure per employee have positive impacts on its efficiency, and the firms with branches are less efficient than those without any branch.

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Hsu, Chih-Shun, Lopin Kuo, and Bao-guang Chang. "Non-linear relationship between gender diversity in the partnership and profit performance in accounting firms." Pacific Accounting Review 28, no. 3 (August 1, 2016): 306–36. http://dx.doi.org/10.1108/par-07-2014-0029.

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Purpose This study aims to examine how gender diversity within the CPA partnership team impacts the firm’s profit performance. Design/methodology/approach The authors use the two-stage least squares method in analyzing the gender–diversity–performance relationship using the pooled sample obtained from the National Survey Reports on Taiwan CPA firms between 1992 and 2008. Findings The authors observe a non-linear relationship between gender diversity at the partner level and profit performance. The relationship curves vary according to firm size. After identifying the point of inflexion for these curves, the findings indicate that the average gender diversity is below the inflexion point for large CPA firms, but exceeds the inflexion point for medium size firms. Practical implications According to the critical mass theory, increasing gender diversity within the partnership team can have a positive influence on the value of the firm. Hence, the authors argue that for large CPA firms in Taiwan, the proportion of female partners leaves room for improvement. If the average number of female partners could be increased by 0.95 persons, the critical mass would be attained. Originality/value The study provides the empirical evidence that increasing a CPA firm’s proportion of female partners positively impacts the firm’s profit performance. The findings serve a practical value as reference source for any further studies.

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Khamisah, Nur, Anisa Listya, and Nyimas Dewi Murnila Saputri. "DOES FINANCIAL DISTRESS HAS AN EFFECTS ON AUDIT REPORT LAG? (STUDY ON MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE)." AKUNTABILITAS 15, no. 1 (January 28, 2021): 19–34. http://dx.doi.org/10.29259/ja.v15i1.13058.

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This study aims to examine the effect of financial distress on audit report lag and how the size of CPA Firm moderate the effect between financial distress and audit report lag. This study was held at manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The final sample there were 318 observations, with a purposive sampling method. The variable financial distress is measured by the Altman Z Score proxy, which is the best model for measuring the state of financial distress being experienced by the company. The size of CPA Firm is measured by dummy variables, given a value of 1 if it is a Big Four CPA Firm and 0 if it is not a Big Four CPA Firm. This study use multiple linear regression to analyze the data. Based on the results of the analysis found that financial distress has negative and significant effect on audit report lag. It means that the smaller the Z Score of a company (which means the company is experiencing financial distress), the longer the financial statement audit process will be. This negative relationship between financial distress is strengthened by the size of CPA Firm.

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Astutik, Septiyani Putri. "PENGARUH KOMITMEN ORGANISASI DAN KEPUASAN KERJA TERHADAP HUBUNGAN ANTARA GAYA KEPEMIMPINAN DENGAN KINERJA AUDITOR (Studi Empiris di KAP DIY)." Journal Competency of Business 1, no. 2 (April 14, 2021): 125–42. http://dx.doi.org/10.47200/jcob.v1i2.651.

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Auditor’s performance is an important factor in wich determine quality of CPA firm. This made CPA firm need to improve their performance. Therefore this research analyses leadership style influence to auditor’s performance. This research also analyses the effect of organizational commitment and job satisfaction to relation between leadership style and auditor’s performance.The sampling technique applied is purposive sampling and research data is primary data colected by sending questionaire direct in various CPA firm in Yogyakarta. This research utilizes 48 junior auditor of 5 CPA firm in Yogyakarta. Test hypotesis done by using linear regression and Moderatde Regression Analysis (MRA). Result this research proved that leadership style affect the auditor’s performance significantly. This research also shows that organizational commitment cannot moderation relation between leadership style and auditor’s performance. For job satisfaction, this result proved that job satisfaction can moderation realtion between leadership style and auditor’s performance, but with negative affect.

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Bagranoff, Nancy A., and Leslie D. Turner. "Growing a Nontraditional Accounting Firm: Warren and Associates." Journal of Information Systems 18, no. 2 (September 1, 2004): 49–56. http://dx.doi.org/10.2308/jis.2004.18.2.49.

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This case presents the history of a small CPA firm that is a value-added reseller (VAR) providing IT consulting services to mid-sized and small business clients. Since this firm does not provide audit, compilation and review, or tax services, it provides a view of a CPA firm that is different from the traditional audit and tax organization. The main question posed is determining the best growth strategy for this CPA firm. To answer this question, you must research and evaluate consulting opportunities related to Sections 302 and 404 of the Sarbanes-Oxley Act, as well as several of the recently developed AICPA services such as WebTrust, SysTrust™, and ElderCare. The research that you do will provide a deeper understanding of the role of accountants as consultants. The case affords an excellent opportunity to stimulate class discussion or presentations about the nature of CPA services beyond audit and tax services.

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Margheim, Loren, Judith A. Hora, and Diane Pattison. "Educational Competencies That Mid-Sized CPA Firms Value In Their Professional Accounting Staff." American Journal of Business Education (AJBE) 3, no. 6 (June 1, 2010): 69–80. http://dx.doi.org/10.19030/ajbe.v3i6.444.

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This study examined the educational competencies mid-sized accounting firm partners value in their professional staff when making promotion decisions to senior, manager, and partner. Mid-sized firms were defined in this study to include all of the non-Big 4 national firms, the large regional CPA firms, and several large local firms. Over 1,380 partners received two mailings of a survey instrument and usable responses were received from 699 of those partners. The paper summarizes the competencies the respondents indicated were important to be promoted in their firms. In addition, the study summarizes demographic characteristics of those mid-sized accounting firm partners and the advantages they perceive of working for a mid-sized accounting firm. Results indicate that technical accounting skills are very important to mid-sized firms, but that their relative importance decreases as individuals are considered for higher level positions. On the other hand, the importance of communication, leadership, and interpersonal skills grows all the way through the partner promotion decision.

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Colbert, Gary, and Dennis Murray. "The Association between Auditor Quality and Auditor Size: An Analysis of Small CPA Firms." Journal of Accounting, Auditing & Finance 13, no. 2 (April 1998): 135–50. http://dx.doi.org/10.1177/0148558x9801300203.

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Prior research has documented a positive association between audit quality and auditor size. While some studies have used audit fee as a surrogate for audit quality, other studies have employed more direct measures, such as the outcomes of quality control reviews. Those latter studies, however, used samples that suffer from severe geographic or client-type restrictions. Moreover, most studies of the quality-size relationship have focused on relatively large CPA firms. The present study extends this literature by using a nationwide sample of 422 small CPA firms selected from the American Institute of Certified Public Accountants' (AICPA) Private Companies Practice Section peer review program, which provides comprehensive measures of CPA firm quality. This study also investigated (1) whether peer review ratings improve with successive reviews and (2) if oversight organization (the AICPA or state societies of CPAs) systematically affects peer review ratings. The results show that for firms that perform audits, reviews, and compilations (but not for firms that perform reviews and compilations, but no audits) auditor quality is positively associated with firm size, the number of previous reviews, and oversight by state societies. These findings suggest that (1) firm size is a useful quality surrogate only for firms that conduct audits, (2) the AICPA's peer review program has been successful in that firms improved their peer review ratings over time, and (3) state-society-sponsored reviews should be examined to assess if they are conducted with the same rigor and intensity as AICPA-sponsored reviews.

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Belkaoui, Ahmed, and RONALD D. PICUR. "Sources of Feedback In A Cpa Firm." Journal of Business Finance & Accounting 14, no. 2 (June 1987): 175–86. http://dx.doi.org/10.1111/j.1468-5957.1987.tb00537.x.

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Iyer, Venkataraman, and Ellen Day. "CPA firm alumni as a marketing resource." Services Marketing Quarterly 17, no. 2 (1998): 17–29. http://dx.doi.org/10.1080/15332969.1998.9985321.

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Iyer, Venkataraman M., and Ellen Day. "CPA Firm Alumni as a Marketing Resource." Journal of Professional Services Marketing 17, no. 2 (December 1998): 17–29. http://dx.doi.org/10.1300/j090v17n02_02.

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Brown, Richard S. "How do firms compete in the non-market? The process of political capability building." Business and Politics 18, no. 3 (October 2016): 263–95. http://dx.doi.org/10.1515/bap-2015-0019.

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This paper contributes to both corporate political activity (CPA) research and capabilities theory research by offering models that better describe the process that managers undertake to nurture a political capability. This is done through the interplay of four factors inherent in political actions, namely (i) corporate structure, (ii) firm-government linkages, (iii) political access and (iv) public policy pressure. Additionally, recognizing that political capability attainment is not a binary endeavor, I offer a political capability continuum to better categorize the magnitude by which differing firms allocate resources toward molding public policy. This paper adds to the scant literature on management-focused CPA research that integrates the resource-based view (RBV) of the firm and political action research.

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Liu, Guangyou, and Hong Ren. "Organizational learning and job satisfaction of trainee auditors: a case study of Chinese CPA firms." Accounting Research Journal 32, no. 2 (July 1, 2019): 70–87. http://dx.doi.org/10.1108/arj-04-2016-0049.

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Purpose This study aims to investigate the organizational learning of trainee auditors who represent the young generation of new entry-level professionals in CPA firms, and examines the possible associations between organizational learning and job satisfaction. Design/methodology/approach A questionnaire survey is administered among the target group of trainee auditors to explore possible approaches to their organizational learning in CPA firms. The results are used to generate organizational learning variables, which enable us to empirically test the research hypotheses regarding the association between organizational learning and job satisfaction. Findings The authors conclude that there are three main dimensions of organizational learning for new entry-level professionals in CPA firms, namely: workplace interactions, supervising and monitoring and supportive informational systems. The authors also find that workplace interactions and supportive information systems are significantly associated with job satisfaction. The authors show that the females and males prefer different approaches to organizational learning in CPA firms. The authors also find that trainee auditors who work for bigger CPA firms enjoy more job satisfaction than those working for smaller CPA firms, and that male trainee auditors are more easily satisfied with audit jobs than female trainees. Research limitations/implications This study is limited in that its sample is composed of trainee auditors, who are used to proxy for entry-level professionals in CPA firms. Future studies can include a direct focus on the organizational learning of junior auditors in CPA firms. Future studies can also investigate organizational learning in the firm-wide context in which CPA firms and their employees are considered as part of a larger situational process of organizational learning. Practical implications The conclusions can help to improve practice management and human resource policies in CPA firms. The findings highlight the importance of establishing an effective organizational learning culture, and suggest how this can be achieved by providing friendly and instructive workplace interactions, helpful supervisory and mentoring relationships, and better information support. Originality/value This study contributes to the audit literature by identifying the three dimensions of organizational learning for entry-level professionals in CPA firms. The authors substantiate the argument that mentor-protégé relationships in CPA firms have different effects on job satisfaction for female and male trainee auditors.

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Wang, Taychang, Chiawen Liu, and Chien-Heng Jennifer Chang. "CPA-Firm Merger: An Investigation of Audit Quality." European Accounting Review 20, no. 4 (December 2011): 727–61. http://dx.doi.org/10.1080/09638180.2011.600485.

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Morris, Roselyn E., and Jerry R. Strawser. "An Examination of the Effect of CPA Firm Type on Bank Regulators' Closure Decisions." AUDITING: A Journal of Practice & Theory 18, no. 2 (September 1, 1999): 143–58. http://dx.doi.org/10.2308/aud.1999.18.2.143.

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This study examines the effect of CPA firm type on regulators' decisions with respect to the closure of banks. Using a sample of 116 closed and 116 nonclosed banks in the state of Texas during 1990–1991, we estimate regression models which include (1) financial characteristics of the sample banks, (2) other characteristics of the sample banks, (3) the type of auditor's opinion received by the bank (with respect to the bank's ability to continue as a going concern), and (4) the CPA firm type (Big 6 vs. non-Big 6). Our results indicate that banks receiving modified opinions from Big 6 firms were more likely to be continued (not closed) by regulators than those receiving modified opinions from non-Big 6 firms. In contrast, banks receiving nonmodified opinions from non-Big 6 firms were more likely to be closed than those receiving nonmodified opinions from Big 6 firms. These findings indicate that, ceteris paribus, banks audited by Big 6 firms are more likely to be continued, consistent with regulators' perceptions that economic reporting incentives may result in Big 6 firms being more likely to modify their opinions to reflect going-concern uncertainties.

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Hill, Cecil L., and Quinton Booker. "State Accountancy Regulators' Perceptions of Independence of External Auditors When Performing Internal Audit Activities for Nonpublic Clients." Accounting Horizons 21, no. 1 (March 1, 2007): 43–57. http://dx.doi.org/10.2308/acch.2007.21.1.43.

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This study explores state accountancy regulators' perceptions of whether external auditors remain independent when also performing internal audit activities for nonpublic entities. The purpose of this study is to provide a more complete understanding of perceptions regarding auditor independence in the nonpublic entity environment. The primary issues are (1) whether performing the external audit and internal auditing services for the same entity affects perceptions of independence, and (2) whether a separation between the CPA firm's internal and external audit personnel significantly affects perceptions of independence when both services are performed. We use a between-subjects design and target state accountancy regulators from each of the 54 U.S. jurisdictions. Findings based on 206 usable responses indicate that state board members do not perceive a significant difference in the independence of a CPA firm performing a nonpublic entity's external audit versus a CPA firm performing that entity's external audit and internal audit, provided that separate personnel are used for the external and internal audit work. Board members do perceive a significant difference in independence when the CPA firm uses the same personnel to perform both the external and internal audit work.

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Swanger, Susan L., and Eugene G. Chewning. "The Effect of Internal Audit Outsourcing on Financial Analysts' Perceptions of External Auditor Independence." AUDITING: A Journal of Practice & Theory 20, no. 2 (September 1, 2001): 115–29. http://dx.doi.org/10.2308/aud.2001.20.2.115.

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The practice of outsourcing the internal audit function to the external audit firm has raised fears by many parties such as the SEC of possible independence impairment. The fear stems from the increased economic bond that exists when additional services are provided to an audit client, as well as the long-held view that internal auditing is a management function and, as such, is incompatible with the external audit function. This paper reports the results of a two-phase study of the perceptions of financial analysts regarding external auditor independence when a CPA firm performs both external and internal auditing services. In phase 1, analysts' perceptions of auditor independence are greater when the client employs its own internal audit staff or outsources to a different CPA firm than when the external auditor also performs internal audit functions. Phase 2 results show that analysts' perceptions of auditor independence are higher when the internal audit services are provided by the staff of a different division of the CPA firm compared to a nostaff separation treatment. Perceptions do not differ between full and partial outsourcing treatments, which conflicts with the recent SEC rule limiting the extent of outsourcing arrangements.

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Sudibyo, Yvonne Agustine. "PENGARUH HUMAN CAPITAL TERHADAP KINERJA AUDITOR (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI JAKARTA)." Media Riset Akuntansi, Auditing dan Informasi 14, no. 2 (August 21, 2017): 15. http://dx.doi.org/10.25105/mraai.v14i2.2054.

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The purpose of this research were to analyze individual capability, individual motivation, leadership factor, organizational climate will influence the public accountants’ performances in CPA Firm at DKI Jakarta. Data were collected by distributing questionnaires to external auditors working at CPA Firm and only 127 respondents returned and used in this research. The result of this research showed that individual capability, individual motivation and workgroup effectiveness have no influence on auditor performane, but significant influence from leadership and organizational climate. Future research should consider the experience of auditor in demographic respondent and used sample CPA from other big cities.

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Ridloi, Hafidz. "The effects of quality control system on professional skepticism and its implications to audit quality with peer review as a moderating variable (A case study on Public Accounting Firms in Semarang)." Journal of Islamic Accounting and Finance Research 3, no. 1 (April 30, 2021): 75–90. http://dx.doi.org/10.21580/jiafr.2021.3.1.7318.

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Purpose - This study aims to assess the role of CPA Firms related to the quality control system in maintaining the professional skepticism level of auditors affecting the quality of audits provided by the Public Accountants.Method - Population and samples used in this research were the whole auditors working for the CPA Firms in Semarang. The researcher collected the samples using a purposive sampling technique. The number of samples in this study was 31 auditors. The researcher collected the data using online questionnaires sent through email to each CPA Firm. Data analysis was conducted using a Structural Equation Modeling - Partial Least Square (SEM-PLS) with WarpPLS 4.0 software.Result - The results of this study indicated that the quality control system did not affect the auditor’s professional skepticism. Peer review did not moderate the quality control system. The auditor's professional skepticism variable has a significant effect on audit quality. Then, quality control system did not affect audit quality through auditor’s professional skepticism.Implication - To maintain audit quality, CPA Firms in Semarang needs to improve the competence, experience, and professionalism of auditors performing the audit assignments that the professional skepticism of the concerned personnel can be properly maintained.Originality - This study has presented a moderating variable in the relationship between peer review and quality control system affecting professional skepticism.

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Schneider, Arnold. "Does level of CPA firm assurance affect investing decisions?" Journal of Economic and Administrative Sciences 36, no. 2 (June 21, 2019): 154–62. http://dx.doi.org/10.1108/jeas-09-2018-0101.

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Purpose The purpose of this paper is to examine whether the level of assurance associated with financial statements affects individual investing decisions. Design/methodology/approach A between-subjects behavioral experiment is used with a control condition and three treatment conditions involving different levels of auditor assurance. Findings As the level of assurance progresses from none to compilation to review to audit, investors’ perceptions of risk associated with the investment decrease. However, the type of certified public accounting (CPA) firm association did not seem to influence the amounts that individuals were willing to invest. Research limitations/implications The results for the investment scenario in this paper cannot necessarily be generalized to other types of investment scenarios. Also, individuals often obtain more information about an investment prospect than what appeared in this study’s questionnaire. Another limitation is that this study did not have economic incentives such as suffering financial losses from poor investing decisions. Practical implications Findings about risk assessments suggest that companies might be willing to pay more for greater levels of CPA firm assurance, but the results pertaining to amounts invested suggest that companies need not consider incurring additional costs to obtain more assurance. Originality/value No prior study has unambiguously examined the effects of compilations, reviews and audits on investing decisions. This study explores this issue by conducting an experiment whereby investing judgments are compared across groups who received information about one of four levels of auditor assurance.

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Blank, Mark M., Philip H. Siegel, and John T. Rigsby. "Determinants of international CPA firm orientation among accounting students." British Accounting Review 23, no. 4 (December 1991): 281–300. http://dx.doi.org/10.1016/0890-8389(91)90062-7.

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Fuerman, Ross D. "Audit quality examined one large CPA firm at a time: mid-1990’s empirical evidence of a precursor of Arthur Andersen’s collapse." Corporate Ownership and Control 2, no. 1 (2004): 137–48. http://dx.doi.org/10.22495/cocv2i1p11.

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The largest CPA firms have been regarded as quality-differentiated auditors. This has been a prominent assumption of empirical research in accounting and auditing. Yet, prior research has only tested whether the largest CPA firms, in the aggregate, are quality-differentiated auditors. This paper contributes to the audit quality literature by individually examining each of the largest CPA firms. This new approach is timely, given the questions that have been raised concerning Arthur Andersen.

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Siegel, Philip H., B. J. Blackwood, and Sharon D. Landy. "Tax Professional Internships And Subsequent Professional Performance." American Journal of Business Education (AJBE) 3, no. 5 (May 1, 2010): 51–60. http://dx.doi.org/10.19030/ajbe.v3i5.428.

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How do internships influence the socialization and performance of accounting students employed in the tax department of a CPA firm? Previous research on accounting internships primarily focuses on auditing personnel. There is evidence in the literature that indicates audit and tax professionals have different work cultures. This paper examines the relationship between internships and subsequent professional performance of tax professionals as measured by promotion velocity and employee turnover. The human resource department, from seven regional CPA firms with similarly structured internship programs, provided performance, promotion and turnover data on employees who completed internships and employees who did not complete internships. The results of the study indicate that internships positively affect performance evaluations, promotions, and employee retention of tax professionals.

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Schaefer, James, and Joy Van Eck Peluchette. "Gender-Based Differences Of Partners In CPA Firms: Evidence From Kentucky." Journal of Applied Business Research (JABR) 11, no. 1 (September 21, 2011): 60. http://dx.doi.org/10.19030/jabr.v11i1.5892.

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This paper investigates whether a relationship exists between situation-centered factors and the holding of partner status in a public accounting firm, and to determine if gender differences exist in the relationship between these variables. From a sample of 1227 Kentucky public accountants, it was found that the population of a county, number of other partners and associates in a firm, and years of experience are significantly related to the holding of partner status. However, women are less likely to be a partner in a firm with a larger number of associates and population does not appear to influence a womans chances of being a partner. The authors discuss the implications of these findings for practicing public accountants and provide suggestions for future research.

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Swain, Monte, Shannon Charles, Scott Hobson, Kevin Stocks, and Cameron Pratt. "Managing the CPA Firm at Dodge Company: “Shoeing the Cobbler’s Children”." Issues in Accounting Education 25, no. 4 (November 1, 2010): 721–39. http://dx.doi.org/10.2308/iace.2010.25.4.721.

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ABSTRACT: This teaching case, based on the activities of an actual local CPA firm, explores the application of management accounting principles to the management of a CPA firm. Management principles explored include: basic cost accounting; managerial discretion when classifying variable versus fixed costs, and direct versus indirect costs; the use of regression analysis to further explore classification of variable versus fixed costs; and cost-volume-profit analysis. In this case, students have the opportunity to explore the use of management accounting concepts and tools in a service industry context. Additional materials are made available to the instructor to extend the cost analysis to explore operational budgeting and variance analysis using extensive spreadsheet assignments.

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Nogler, George E. "Going concern modifications, CPA firm size, and the Enron effect." Managerial Auditing Journal 23, no. 1 (November 30, 2007): 51–67. http://dx.doi.org/10.1108/02686900810838164.

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Law, Philip, and Desmond Yuen. "Employment by clients of former CPAs from different non audit services departments on auditor independence." Corporate Ownership and Control 7, no. 4 (2010): 153–69. http://dx.doi.org/10.22495/cocv7i4c1p1.

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It is not uncommon for auditors to accept employment with their clients upon leaving their audit firm, but regulators have expressed concerns that this may impair auditor independence. The purpose of this study is to examine the perceptions of Hong Kong “Big 4” CPAs and the fund managers (users) of the impact of the employment by clients of former CPAs from different non audit services (NASs) departments on auditor independence. The time lapse between a CPA leaving the audit firm and taking up employment with a former client is also examined. To cover the most important issues and gaps in the literature, two within-subjects independent variables – types of NASs departments and the time-lapse factor – and one between-subject independent variable – “Big 4” CPAs versus users – are examined. This Hong Kong research is the first study to encompass these variables in a study in the post-Enron environment. A mixed ANOVA was employed to analyse the perceptions of 235 “Big 4” CPAs and 185 fund managers (users). Results show that former CPAs coming from different NASs departments have an influence on perceptions of auditor independence. However, the direction of the relationship may be positive or negative. The results show that former CPAs coming from compliance services and risk management departments enhance perceptions of independence whereas transaction services (due diligence) and corporate finance departments undermine independence. This study does support the earlier finding that NASs may increase the value of the auditor to the client (Goldman and Barlev, 1974; Gul, 1989). Second, the longer the lapse of time between a CPA departing from the audit firm and joining the audit client was, the greater the perceived auditor independence was. An interval of one year seems to be a reasonable time for independence to be preserved. Third, there is an interaction effect between the time-lapse factor and the types of NASs departments on perceptions of independence. When the time lapse between a CPA leaving the audit firm and joining the client is less than one year, audit clients should be restricted from employing CPAs from the transaction services (due diligence) and corporate finance departments of the audit firm. Finally, there are significant differences in the overall perceptions of auditor independence held by the CPA and users groups, with the CPA group ratings being higher for all types of services provided and all time lapse intervals. It may be the expectation gap that results in this difference in perception, but further research is needed to validate this theory.

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Daugherty, Brian, and Wayne Tervo. "PCAOB Inspections of Smaller CPA Firms: The Perspective of Inspected Firms." Accounting Horizons 24, no. 2 (June 1, 2010): 189–219. http://dx.doi.org/10.2308/acch.2010.24.2.189.

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SYNOPSIS: We solicit perceptions of the Public Company Accounting Oversight Board’s (PCAOB) inspection process from the leadership of triennial firms (100 or fewer publicly traded audit clients, inspected triennially) receiving their initial inspection. Our research is motivated by a growing stream of academic research related to triennial firms. Practitioners have called for research to determine whether the performance of audits in the Sarbanes-Oxley era may fail to attain the stated objective of enhancing investor confidence in the capital markets. Academics note further PCAOB inspection research can provide important insights into the consequences of PCAOB inspection for auditors and other market participants. In general, smaller respondents reported initial PCAOB inspections resulted in a negative impact on many aspects of their audit practices, while medium and larger firms reported more favorable consequences. Collectively, responding firms evaluated their initial inspection team’s performance favorably, but were more critical of other aspects of the inspection process. Levels of satisfaction with nearly all aspects of PCAOB inspections appear to increase with firm size and the passage of time. We interpret our findings as suggesting the efficacy of PCAOB inspections may be enhanced by focusing on potential unintended consequences and inspection process modifications rather than on inspectors’ qualifications and actions.

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Lin, Chan-Jane, Hsiao-Lun Lin, and Ai-Ru Yen. "Dual audit, audit firm independence, and auditor conservatism." Review of Accounting and Finance 13, no. 1 (February 4, 2014): 65–87. http://dx.doi.org/10.1108/raf-06-2012-0053.

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Purpose – This study aims to examine whether China's unique dual audit policy affects one specific aspect of audit quality: auditor conservatism. In China, listed companies issuing B/H-shares in addition to A-shares must release two financial reports – one based on Chinese accounting standards and the other based on international accounting standards (ISA). The China Securities Regulatory Commission (CSRC) further requires that the financial reports following Chinese accounting standards should be audited by a domestic CPA firm, and the financial reports following ISA should be audited by an approved overseas CPA firm. This study investigates whether the dual audit requirement induces more auditor conservatism. Design/methodology/approach – Based on a sample of 7,046 firm-year observations that issue A-shares from 2001 to 2006, the authors empirically test whether the dual audit requirement induces more auditor conservatism, measured by the level of discretionary accruals. Findings – The authors find the dual audit requirement significantly restricts the use of income-increasing discretionary accruals but not income-decreasing discretionary accruals. Moreover, financial reporting becomes most conservative when two auditors are from two un-affiliated audit firms. Nevertheless, the difference-in-difference analysis fails to show a significant decrease in auditor conservatism after the revocation of the dual audit rule for the treatment group with dual audit before but no dual audit after 2007 comparing to the control group that experience no change in 2007. Originality/value – First, the previous studies examine issues regarding the effects of supervision pressure through experimental setting. The authors extend the literature by examining empirically the impact of perceived peer pressure on auditor conservatism. Second, the findings from China regarding the effect of the dual audit system on auditor conservatism serve as a reference for other emerging markets that have not yet established sound audit systems.

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Rigsby, John T., Noel Addy, Clyde Herring, and Donna Polledo. "An Examination Of Internships And Job Opportunities." Journal of Applied Business Research (JABR) 29, no. 4 (June 28, 2013): 1131. http://dx.doi.org/10.19030/jabr.v29i4.7921.

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This paper reports the results of anempirical study examining the relationship between participation in anaccounting internship and increased job opportunities. Most prior studies haveexamined the benefits of internship programs while in school or the benefits ofinternships on professional learning, socialization, and personalcharacteristics in preparing students for entry into the profession. There hasbeen a paucity of empirical studies examining the relationship betweeninternships and job opportunities, which is a primary reason why students enterinternship programs, schools establish them, and employers hire interns. We surveyedprofessional employees below the manager level among three Big 4 firms and a largeregional CPA firm, and found that the effect of internship experience on jobopportunities depends upon the circumstances. The results indicate thatemploying firms highly value internship experience and that internshipexperience is useful for students in getting job opportunities whether or not theystay with the internship firm.

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Atkinson, Mary Anne, and Ozden Bayazit. "A multi-criteria approach to CPA firm selection: a case study." International Journal of Procurement Management 7, no. 1 (2014): 1. http://dx.doi.org/10.1504/ijpm.2014.057864.

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Huffman, William, Inder K. Khurana, K. K. Raman, and Earl R. Wilson. "Governmental nonaudit services and choice of incumbent/non-incumbent CPA firm." Journal of Public Budgeting, Accounting & Financial Management 12, no. 4 (March 2000): 509–44. http://dx.doi.org/10.1108/jpbafm-12-04-2000-b001.

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Farmer, Timothy A., and Larry E. Rittenberg. "A Cross-Sectional Analysis Of Motivating Needs And Public Accounting Success." Journal of Applied Business Research (JABR) 8, no. 3 (October 4, 2011): 12. http://dx.doi.org/10.19030/jabr.v8i3.6139.

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Seventy-five practicing auditors participated in the study which measured their needs using a modification of the Steers and Braunstein (1976) Manifest Needs Questionnaire. ANOVA and nonparametric statistics were used to compare the needs profiles of the auditors across their ranks in the firm (Staff, Senior, Managers, and Partner). Only the need for achievement varied systematically with position in the organization. These results are consistent with prior studies of needs as motivators. Suggestions are made for CPA firms to incorporate needs considerations into their human resource planning.

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Cullinan, Charles P., and Cassandra W. Rohland. "Sentinel Management Group: A Case Study on Attestation Standards." Issues in Accounting Education 29, no. 1 (October 1, 2013): 217–27. http://dx.doi.org/10.2308/iace-50627.

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ABSTRACT An understanding of the standards for attest engagements is an important component of the body of knowledge that certified public accountants are expected to possess, and attestation standards became a more important portion of the CPA exam in 2011. However, few instructional case studies are available that deal specifically with the attestation function outside of the financial statement audit. This case is based on real events and addresses some of the key aspects of the attestation standards. The CPA firm of Altschuler, Melvoin, and Glasser, LLP provided an attestation report regarding the assertion of Sentinel Management Group (a registered investment adviser) that it had complied with regulations regarding recordkeeping and custody of assets held for its investment clients. The accounting firm failed to follow the applicable attestation standards and, as a result, did not detect material non-compliance with the recordkeeping and custody regulations for investment advisers.

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Rudy Soegiharto, William, Liana Rahardja, Kaswandi Zainal, and Wenny Chandra Mandagie. "Predictors of Audit Quality: An Empirical Model." International Journal of Digital Entrepreneurship and Business 1, no. 1 (August 17, 2020): 11–22. http://dx.doi.org/10.52238/ideb.v1i1.12.

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This study aims to determine the relationship of auditor’s independency, work experience, professional competence and audit accountability on audit quality through a survey conducted in five branches of the Public Accountant Firm Doli, Bambang, Sulistiyanto, Dadang & Ali (CPA FIRM DBSDA), based in Bandung, Malang, Central Jakarta, West Jakarta and South Jakarta. The population is permanent employees who have worked for at least one year in five DBSDA CPA FIRM branches and have completed a Bachelor of Education. The research sample consisted of 38 employees who responded to the distributed questionnaire. The results showed that independence, work experience, professional competence and audit accountability have a positive influence on audit quality. Through the partial testing, we find that auditors’ independency, work experience, professional competency, and accountability have a positive effect on audit quality. The practical implications of the results of the study are: (1) audit work is to be carried out by experienced auditors who have adequate knowledge, (2) senior auditors need to supervise junior auditors in conducting audits and examine work performed by junior auditors, and (3) auditors need to maintain auditor independence to ensure that auditor independence is not influenced by the client.

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Curran, Louise, and Jappe Eckhardt. "Influencing trade policy in a multi-level system—understanding corporate political activity in the context of global value chains and regime complexity." Business and Politics 20, no. 1 (September 25, 2017): 132–64. http://dx.doi.org/10.1017/bap.2017.26.

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AbstractThe increasing impact of the international trade governance regime on the domestic regulatory sphere and the growing inter-linkages between international companies through their involvement in global value chains, have complicated corporate political activity (CPA) in the trade arena and changed the way companies interact with governments in this context. This paper draws on several recent examples of novel forms of CPA in trade conflicts at both multilateral and regional (E.U.) level, to provide an updated conceptual framework of trade policy CPA, which takes account of the increasing complexity and interconnectedness in the world economy. We highlight, in particular, the fact that this changing context means that “domestic” interests are often heterogeneous. The international linkages of a firm may dictate trade policy preferences more than its nationality. In addition, non-government actors increasingly react to globalization by mobilizing transnationally, with positive and negative impacts for CPA. CPA strategy has adapted to that reality, in both home and host country contexts, leading to novel cross border alliances and even political activity in countries where, although their local presence is relatively low, companies find common interests.

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Shelton, Sandra Waller, O. Ray Whittington, and David Landsittel. "Auditing Firms' Fraud Risk Assessment Practices." Accounting Horizons 15, no. 1 (March 1, 2001): 19–33. http://dx.doi.org/10.2308/acch.2001.15.1.19.

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The effectiveness of audits in detecting fraudulent misstatements in financial statements is of major concern to the auditing profession. This concern led to the issuance of Statement on Auditing Standards (SAS) No. 82, which made several changes in the manner in which auditors are required to consider the risk of material misstatements due to fraud. This manuscript reports the results of a study of the practices of CPA firms in implementing SAS No. 82. We compared audit manuals and practice aids and interviewed firm personnel from all of the Big 5 firms and two second-tier firms. Results of this study indicate that audit firms differ as to (1) whether their practice aids for fraud risk assessment are separate or integrated with other risk assessment practice aids, (2) the timing of the fraud risk assessment, and (3) the method of assessing fraud risk. Furthermore, although all of the firms studied include all of the SAS No. 82 factors in their audit practice aids, certain other fraud risk factors identified in academic research are not included in firm practice aids.

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Surbakti, Lidya Primta, and Ayunita Ajengtiyas Saputri Mashuri. "FAKTOR-FAKTOR YANG MENENTUKAN AUDIT DELAY." Jurnal Equity 18, no. 1 (June 28, 2015): 89. http://dx.doi.org/10.34209/.v18i1.461.

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This study is performed to examine the effect of Auditor’s Opinion, Solvency Size CPA Firm and profitability toward the probability to Audit Report Lag in Consumer Goods Industry in Indonesian Stock Exchange over period 2010-2012. The population of this research is 35 Consumer Goods Industry companies listed on the Indonesia Stock Exchange over period 2010-2012. The data is obtained based on corporate finance reporting that at publication. It is gained sample amount of 28 ompanies from 35 companies those are classified in Consumer Goods Industry in Indonesian Stock Exchange. The analysis technique used here is multiple linear regression and hypothesis test using t-statistic and F-statistic with level of significance 5%. This research results that uditor’s Opinion , Size CPA Firm, Solvency and Gain-Loss are not ignificant effect to Audit Report Lag. We suggest for investors in ndonesian Stock Exchange that paying attention others factor that egards Audit Report Lag because with those information theycan make the best decision for their investment..

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Surbakti, Lidya Primta, and Ayunita Ajengtiyas Saputri Mashuri. "FAKTOR-FAKTOR YANG MENENTUKAN AUDIT DELAY." Equity 18, no. 1 (June 28, 2015): 89. http://dx.doi.org/10.34209/equ.v18i1.461.

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This study is performed to examine the effect of Auditor’s Opinion, Solvency Size CPA Firm and profitability toward the probability to Audit Report Lag in Consumer Goods Industry in Indonesian Stock Exchange over period 2010-2012. The population of this research is 35 Consumer Goods Industry companies listed on the Indonesia Stock Exchange over period 2010-2012. The data is obtained based on corporate finance reporting that at publication. It is gained sample amount of 28 ompanies from 35 companies those are classified in Consumer Goods Industry in Indonesian Stock Exchange. The analysis technique used here is multiple linear regression and hypothesis test using t-statistic and F-statistic with level of significance 5%. This research results that uditor’s Opinion , Size CPA Firm, Solvency and Gain-Loss are not ignificant effect to Audit Report Lag. We suggest for investors in ndonesian Stock Exchange that paying attention others factor that egards Audit Report Lag because with those information theycan make the best decision for their investment..

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Gist, Willie E. "A Research Note on the Relationship between Regulation and Audit Firm Size on Audit Fees." Journal of Accounting, Auditing & Finance 9, no. 2 (April 1994): 381–96. http://dx.doi.org/10.1177/0148558x9400900216.

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This study represents an initial attempt to examine some specific factors that might lead to large firms' economies of scale. Multiple regression analysis is used to test hypotheses concerning scale opportunities conferred on large CPA firms in dealing with regulatory complexity faced by the client. An analysis of interaction between audit firm size and variables measuring client regulatory complexity shows that audit fees are lower for all firms in regulated industries compared to nonregulated industries—the difference being much greater, however, for Big Eight (now Big Six) firms, and audit fees charged by Big Eight firms are much lower when the auditor is involved with client security registrations. This relationship does not hold true for non-Big Eight firms involved with client registration statements. Based on these results, it appears that client regulatory complexity confers greater scale opportunities to larger audit firms compared to smaller ones.

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Greenstein, Marilyn M., and Amy W. Ray. "Holistic, Continuous Assurance Integration: e-Business Opportunities and Challenges." Journal of Information Systems 16, s-1 (January 1, 2002): 1–20. http://dx.doi.org/10.2308/jis.2002.16.s-1.1.

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This paper explores the impact of web-based e-business operations on client firm processes and accounting methods, and addresses related issues for accounting firm assurance services teams to consider. In particular, some of the complications and potential problems associated with the use of traditional assurance methods on e-businesses with digital operating environments are discussed. The flexibility required to respond to the everchanging business environment of e-enabled client firms will require accounting firm leaders to rethink and reengineer existing management structures and practices. While clients of accounting firms are realizing tremendous value by streamlining information flows and increasing information sharing internally and externally, accounting firms remain organized primarily into discreet functions that often compete internally for customers. An e-business model, the Customer-Oriented Value Chain, is employed to frame the discussion of emerging accounting issues resulting from new digital business practices. Within this context we develop 16 propositions regarding potential methods accounting firms may consider applying for two purposes: (1) better alignment of traditional assurance practices with client firm e-business activities, and (2) better integration of existing assurance offerings. Subsequently, the challenges associated with offering integrated assurance services given current accounting firm organizational structures is discussed and a model of suggested organizational changes to accounting firms is presented. This model is inspired by the CPA Vision Project, the AICPA's Certified Information Technology Professional (CITP) designation, and the new Global Business Credential initiatives, and is intended to serve as a prototype upon which to build improved organizational structures. Some of the potential benefits of reorganization and better services integration include more efficient use of firm resources, greater profitability, more efficient associate training, a clearer understanding of client business processes, and greater value provision to clients.

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Sun, Li, Grace Johnson, and Fuad Rahman. "CFO financial expertise and corporate governance concerns." International Journal of Law and Management 57, no. 6 (November 9, 2015): 573–81. http://dx.doi.org/10.1108/ijlma-08-2014-0048.

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Purpose – The purpose of this study is to examine the association between the financial expertise of the chief financial officer (CFO) and concerns about corporate governance. Design/methodology/approach – Consistent with prior research, the authors used four variables, including certified public accountant (CPA) certification, Master of Business Administration degree, age of CFO and length of CFO tenure, to measure CFO’s financial expertise. The authors hypothesize a negative association between CFO expertise and concerns about corporate governance. Findings – Regression analysis revealed that the CPA certification is negatively associated with governance concerns at a significant level. The results suggest that stakeholders show less concerns about a company’s corporate governance mechanism when the CFO has a CPA certification. In particular, the results support the recommendation by the American Institute of Certified Public Accountants that a CFO of a public firm should have a CPA certification. Originality/value – The study is important in the following ways. First, the study delivers new evidence on the link between CFO financial expertise and corporate governance. This contributes to the CFO financial expertise literature and the corporate governance literature. Second, according to Standard and Poor’s, equity index investing has grown more popular over the past 30 years. The study delivers useful information to index investors who invest in S & P SmallCap 600 Index. Third, regulators have put a large amount of resources to discover ways to strengthen firms’ corporate governance. Thus, the results should be of interest to policy makers who design and implement guidelines on corporate governance mechanisms.

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Rummell, Janice E., F. Todd DeZoort, and Dana R. Hermanson. "Does Audit Firm Tenure Matter to Audit Committee Members? Evidence from an Accounting Dispute." Accounting Horizons 33, no. 2 (December 1, 2018): 25–41. http://dx.doi.org/10.2308/acch-52346.

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SYNOPSIS This study examines the effects of Big 4 audit firm tenure on audit committee member support for the auditor in an auditor/management dispute over a subjective accounting issue. One hundred eighteen U.S. public company audit committee members participated in an experiment with audit firm tenure (short/long) manipulated randomly between subjects. The results indicate that participants in the long audit firm tenure group provide more support for the auditor in the dispute than participants in the short tenure group. Audit committee support for the auditor is positively related to audit committee member experience and CPA status, as well as perceived management pressure to meet analyst expectations, but negatively related to perceived management experience in financial reporting. Finally, audit committee members' perceptions of audit firm reliability (i.e., credibility and dependability) mediate the audit firm tenure-auditor support relation. Overall, our results suggest enhanced audit committee support for longer-tenured auditors.

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Chamberlain, Don, Holly Rudolph, and L. Murphy Smith. "Analysis of Social Media Usage and Relationship to Firm Size and Revenue Growth among Major CPA Firms." Services Marketing Quarterly 39, no. 4 (October 2, 2018): 345–57. http://dx.doi.org/10.1080/15332969.2018.1514798.

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Chang, Hsihui, Yi-Ching Kao, Raj Mashruwala, and Susan M. Sorensen. "Technical Inefficiency, Allocative Inefficiency, and Audit Pricing." Journal of Accounting, Auditing & Finance 33, no. 4 (April 10, 2017): 580–600. http://dx.doi.org/10.1177/0148558x17696760.

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The critical global role of audit firms, combined with the scarcity of qualified staff and downward pressure on fees, has increased the importance of understanding efficiency in this industry. This article examines the technical and allocative inefficiencies of audit firm staffing using data from 165 audit engagements performed by a Big 4 international certified public accountant (CPA) firm. Prior research has shown that the technical inefficiency of audit engagements leads to lower billing realization rates on audit engagements. We complement and extend this research by examining whether there are inefficiencies in allocating staff for audit engagements in addition to technical inefficiency, and whether each of these inefficiencies leads to lower billing realization rates. We find that there are differences in both technical and allocative inefficiencies across audit engagements, and that both inefficiencies lead to lower billing realization rates after controlling for other characteristics that could affect the realization rates of the audit engagements.

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Metrejean, Eddie, and Thomas G. Noland. "An Analysis of CPA Firm Recruiters’ Perceptions of Online Masters of Accounting Degrees." Journal of Education for Business 86, no. 1 (January 2011): 25–30. http://dx.doi.org/10.1080/08832321003713754.

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Lee, Chia-Chi, and Pei-Yi Cheng. "Effect of the critical human resource attributes on operating performances." Chinese Management Studies 12, no. 2 (June 4, 2018): 407–32. http://dx.doi.org/10.1108/cms-10-2017-0296.

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Purpose This paper aims to explore the relationship between human resource attributes and the operating performances of accounting firms by sampling data from the 2012-2013 Survey Report on Accounting Firms, as compiled by the Financial Supervisory Commission in Taiwan. Design/methodology/approach Multiple regression analysis is conducted to measure operating performances with various measurements, such as operating profits and business diversification. The independent variables include male to female ratio, percentage of senior executives, percentage of employees with higher education backgrounds, organizational vitality, human resource diversity, percentage of employees with certified public accountant (CPA) qualifications and human resource costs (HRCs). The control variables are the firm history, market shares and ownership structures since the inception of the firms. Findings The empirical results regarding the operating profits model suggest that the higher the male to female ratio, the percentage of employees with higher education backgrounds, organizational vitality, human resource diversity, percentage of employees with CPA qualifications and HRCs, the greater the operating profits. Meanwhile, the findings regarding the business diversification model indicate that the higher the male to female ratio, percentage of senior executives and human resource diversity, the greater the business diversification. Originality/value It is intended that the research findings can assist the management of accounting firms to understand the human resource attributes critical to operating performances, which will help to enhance the competitiveness of employees, mitigate the operating risks and improve the operating performances of the firms.

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Parnell, John, and Long Zhang. "Corporate Political Analysis (CPA), State Ownership of Enterprises (SOEs) and Firm Performance in China." International Journal of Business and Emerging Markets 12, no. 1 (2020): 1. http://dx.doi.org/10.1504/ijbem.2020.10027347.

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Liu, Guangyou. "A survey on student satisfaction with cooperative accounting education based on CPA firm internships." Asian Review of Accounting 20, no. 3 (September 14, 2012): 259–77. http://dx.doi.org/10.1108/13217341211263300.

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Journal articles on the topic 'CPA firm'

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