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Hatchard, John. "THE ROLE, INDEPENDENCE AND ACCOUNTABILITY OF THE AUDITOR GENERAL: A COMPARATIVE CONSTITUTIONAL ANALYSIS." Denning Law Journal 30, no. 2 (August 8, 2019): 51–77. http://dx.doi.org/10.5750/dlj.v30i2.1698.
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The Auditor General plays a key role in the constitutional framework that is designed to support good governance. This article critically reviews the constitutional position of the Auditor General. It assesses the extent to which, in practice, office-holders enjoy the necessary individual and institutional independence and security of tenure to enable them to carry out their constitutional mandate, especially in the face of efforts by some political leaders and senior public officials (‘politically exposed persons’ (PEPs)) to abuse their position through acts of corruption and misuse of public office. It also explores the effectiveness of the support and accountability mechanisms for Auditors General. In doing so, the article reviews the position of the Auditor General in the constitutions of a number of Anglophone African states.
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Ali, Azham Md. "1MDB: The Auditor General Office’s Questions." Journal of Public Administration and Governance 6, no. 1 (February 19, 2016): 50. http://dx.doi.org/10.5296/jpag.v6i1.9056.
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Following the prime minister’s instruction on March 4, 2015, the Auditor-General Office (AGO) began its audit 1Malaysia Development Berhad (1MDB) on March 10, 2015. But there are some very important questions left unanswered with the conduct of the audit including: What are the objectives of the audit by the auditor-general? Why the prime minister declaring no wrongdoing at the 1MDB while at the same time wanting AGO audit? Why the failure to specify the necessary such as the probe’s terms of reference and timeframe? And last but certainly not the least is: Should the auditor-general be the one to audit the IMDB?
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Nzewi, Ogochukwu, and Prosper Musokeru. "A Critical Review of the Oversight Role of the Office of the Auditor-General in Financial Accountability." Africa’s Public Service Delivery and Performance Review 2, no. 1 (March 1, 2014): 36. http://dx.doi.org/10.4102/apsdpr.v2i1.42.
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Accountability is the very essence of the Constitution of the Republic of South Africa (Act No. 108 of 1996). In this regard, the Auditor-General of South Africa (AGSA) as the supreme audit institution of the Republic of South Africa plays an important oversight role of promoting financial accountability in government. The purpose of this article is to examine the challenges facing the office of the Auditor-General in executing its oversight role of promoting financial accountability in the sphere of provincial government. Information and sources for this article was gathered through literature review. The article gives some background on the establishment and rationale of Supreme Audit Institutions (SAI). It explores some policy framework that informs public finance management in the Republic of South Africa, establishing the role of the AGSA within this purview. Based on the data gathered through literature review, the key challenges facing the office of the Auditor-General are discussed. Finally, possible solutions are recommended to the challenges that were identified.
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Taft, Jordan. "From change to stability: Investigating Canada's Office of the Auditor General." Canadian Public Administration 59, no. 3 (September 2016): 467–85. http://dx.doi.org/10.1111/capa.12176.
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Hastings, W. K. "Controller and Auditor-General v Davison: Three Comments." Victoria University of Wellington Law Review 26, no. 2 (May 1, 1996): 459. http://dx.doi.org/10.26686/vuwlr.v26i2.6164.
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This article is a case note of Controller and Auditor-General v Davison CA 226/95, 16 February 1996. The case involved an application for judicial review of an order by the "Winebox" Commission of Inquiry to the Audit Office and KPMG Peat Marwick to produce documents relating to their functions as Government Auditor of the Cook Islands. The three authors make comments about the case and its impact on private international law, noting in particular the doctrine of sovereign immunity. *NOTE: a French version summary is provided at 476.
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Sen, Ronojoy. "Going Beyond Mere Accounting: The Changing Role of India's Auditor General." Journal of Asian Studies 72, no. 4 (October 8, 2013): 801–11. http://dx.doi.org/10.1017/s0021911813001642.
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In early 2013, India's then comptroller and auditor general (CAG), Vinod Rai, while delivering a speech at Harvard University's Kennedy School, wondered whether his office should be confined to being “mere accountants.” That this question could be raised in a public forum, and that too outside India, spoke to the transformation in recent times of Rai's stature and the office that he held. The winds of change were reflected in the Indian Supreme Court's rejection in 2013 of a public interest litigation challenging the authority of the auditor general, who is a constitutional authority, to conduct performance audits of the government. Significantly, the Court ruled, the “CAG is not a munim [accountant] to go into the balance-sheets. The CAG is a constitutional authority entitled to review and conduct performance audit on revenue allocations . . . and examine matters relating to the economy and how the government uses its resources.”
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Diaz, Jamie, Gregory W. Martin, and Wayne B. Thomas. "Financial Reporting Quality and Auditor Locality Contagion." AUDITING: A Journal of Practice & Theory 36, no. 4 (February 1, 2017): 71–87. http://dx.doi.org/10.2308/ajpt-51694.
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SUMMARY Research in information economics seeks to understand how the actions of one individual affect the decisions of related individuals. We examine this issue in the context of information contagion between audit offices in the same locality. Specifically, we investigate whether contagion among Big N audit offices in the same metropolitan statistical area (MSA) causes their client firms' financial reporting quality to correlate. We document a relation between overstatement of earnings for one firm (as evidenced by a subsequent restatement) and higher abnormal accruals for another firm in that same year, where both firms' auditors are located in the same MSA. The correlation in reporting quality is consistent with contagion in practices between auditors. We also find evidence that auditor competition is one channel through which information contagion occurs. The between-audit office contagion we document is incremental to within-audit office contagion documented by prior research. Our evidence is important in understanding additional factors related to the quality of auditing and financial reporting and thus should be relevant to audit committees, regulators attempting to improve audit quality, and stakeholders in general.
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Mahfudin, Mahfudin, and Andrie Mulya Febrianto. "Effectiveness of Allowance of Auditor Travel Cost." Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) 2, no. 1 (June 30, 2020): 57. http://dx.doi.org/10.33827/akurasi2020.vol2.iss1.art63.
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This study is lifted from the specific characteristics of official travel for the auditor compared to other official travel, so there is a need to determine the specificity of input cost standards. The purpose of this study is to look at the effectiveness of the policy of official travel costs especially allowance for auditors on the quality of performance and finance. The study was conducted with a qualitative approach. Respondents in this study were auditors from 4 inspectorate general units and 10 work units which were audited by the auditors (auditees). The results of this study indicate that the policy of official travel costs is still quite effective in supporting the implementation of supervision/ inspection. Supervision/inspection of auditors is also recognized to improve the quality of performance and financial auditees. It should be noted that the provision of an examination allowance in the same office location contrasts with the provision of performance allowances for auditors, although the allowance is one of the motivations for auditors to conduct audits at the head office.
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L. Nagy, Albert. "Audit partner specialization and audit fees." Managerial Auditing Journal 29, no. 6 (May 27, 2014): 513–26. http://dx.doi.org/10.1108/maj-11-2013-0966.
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Purpose – The purpose of this paper is to examine partner specialization effects on audit fees in the US audit market. Design/methodology/approach – This study exploits the unique environment created from the demise of Andersen to examine the effect of partner specialization on audit fees in the US audit market. An ordinary least squares regression was estimated from a sample of ex-Andersen clients that assumingly followed their ex-Andersen audit partner to the new audit firm. Findings – The results show significant positive relations for both audit partner- and office-level specialization and audit fees and suggest that auditor specialization at both the partner- and local office-level demand a fee premium in the US audit markets. Furthermore, the results do not show a significant difference between partner- and office-level specialization effects on audit fees. Originality/value – This study contributes to the audit quality literature by examining the effects of auditor specialization at both the office and partner levels on audit fees within a developed market. The results of this study should be of interest to academics, investors and regulators and help them in their assessments of audit quality.
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Sambo, Eva Marin, Hj Yusuf Marwah, and Andi Fadillah A Baso. "Effect of Auditor Ethics, Knowledge and Dysfunctional Behavior Audit Office of the Quality of Public Accountants in Makassar." Journal of Education and Vocational Research 7, no. 1 (April 15, 2016): 48–53. http://dx.doi.org/10.22610/jevr.v7i1.1222.
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Cases of violation of the Public Accountants Professional Standards at Drs. Mitrawinata and colleagues, due to unfavorable auditor ethics where Drs. Peter Partner Winatadari as Public Accountant (AP) violated the Public Accountants Professional Standards (SPAP) relating to the audit that the general audit assignment restrictions on financial statements Muzatek Jaya. Associated with good audit quality, there are several things that affect them auditor ethics, knowledge and dysfunctional behavior. This study aims to determine the effect of auditor ethics, knowledge and dysfunctional behavior on audit quality either simultaneously or partially on public accounting firm in Makassar. The sampling technique using saturated sampling technique, in order to obtain a sample of 37 respondents. Methods of data analysis using multiple linear regression techniques, test F and test t. These results indicate that the auditor ethics, knowledge and dysfunctional behavior simultaneously significant positive effect on audit quality in the public accounting firm in Makassar. Partially ethics of auditors and knowledge of significant positive effect on audit quality, but not for the dysfunctional behavior that significant negative effect on audit quality. The level of contribution influence auditor ethics, knowledge and dysfunctional behavior on audit quality is high. This is caused by some respondents to variable auditor ethics, knowledge and quality of the audit is still no answer neutral and do not agree, while the dysfunctional behavior variables still exist some respondents who answered disagree and strongly disagree.
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Holmes, John W. "The Office of the Auditor General and public-service reform: an insider's perspective." Canadian Public Administration/Administration publique du Canada 39, no. 4 (December 1996): 524–34. http://dx.doi.org/10.1111/j.1754-7121.1996.tb00148.x.
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Saint-Martin, Denis. "Managerialist advocate or "control freak"? The Janus-faced Office of the Auditor General." Canadian Public Administration/Administration publique du Canada 47, no. 2 (June 2004): 121–40. http://dx.doi.org/10.1111/j.1754-7121.2004.tb01180.x.
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Cahan, Steven F., Jayne M. Godfrey, Jane Hamilton, and Debra C. Jeter. "Auditor Specialization, Auditor Dominance, and Audit Fees: The Role of Investment Opportunities." Accounting Review 83, no. 6 (November 1, 2008): 1393–423. http://dx.doi.org/10.2308/accr.2008.83.6.1393.
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ABSTRACT: A report issued by the U.S. General Accounting Office (GAO) in 2003 identified auditors’ industry expertise as a critical factor for firms choosing an auditor, and highlighted the extreme levels of auditor concentration in some industries. We posit that the investment opportunity set (IOS) plays a fundamental role in determining whether an industry is an attractive target for auditor specialization. When industry-specific IOS is high, specialist auditors make costly investments in industry-specific knowledge, allowing them to offer a differentiated product and to create entry barriers for other audit firms. When the IOS of firms within an industry is relatively homogeneous, auditors can transfer such knowledge across clients in the industry more easily, resulting in cost savings and scale economies. However, greater homogeneity of IOS in an industry can also increase a client’s aversion to sharing an auditor with its competitors because of concerns about transfers of proprietary information, suggesting that industries with relatively homogeneous IOS are less likely to be dominated by a single auditor. We show that auditor concentration in an industry relates positively to both the level and homogeneity of IOS in the industry, while auditor dominance relates negatively to industry IOS homogeneity. Further, we find that audit fees are positively associated with both levels and homogeneity of industry IOS.
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Sutherland, Sharon L. "The politics of audit: the federal Office of the Auditor General in comparative perspective." Canadian Public Administration/Administration publique du Canada 29, no. 1 (March 1986): 118–48. http://dx.doi.org/10.1111/j.1754-7121.1986.tb00397.x.
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Meehan, Patrick. "Political Primacy and MSW Students' Interest in Running for Office." Advances in Social Work 19, no. 1 (January 28, 2020): 276–89. http://dx.doi.org/10.18060/22576.
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Although social workers are understood to participate in politics more than the general public, little is known about their interest in running for office. To understand how individuals in “helping” professions like social work may think about running for office, this study introduces the concept of political primacy. Political primacy refers to the value individuals assign to elected office’s ability to make a difference, relative to alternative ways of making a difference. Using data from the Michigan Law & Social Work Study, representing a sample of 545 MSW and 200 JD students across Michigan, political primacy was shown to significantly predict MSW students’ interest in running for office at the local level. Consequently, the more MSW students see elected office as a more effective way of making a difference than alternatives, the more interested they will be in running for office. Implications for social work education are discussed, including the socialization of social work students into politics.
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Sih, Istianing. "Earnings Management Through Real Activities: The Role Of Audit Quality And Ownership Structure." Turkish Journal of Computer and Mathematics Education (TURCOMAT) 12, no. 3 (April 11, 2021): 5129–41. http://dx.doi.org/10.17762/turcomat.v12i3.2057.
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This study aims to examine the effect of audit quality and ownership structure on earnings management through real activities. The audit quality tested is the size of the public auditor's office and auditor independence. The ownership structure that has been examined for its impact on management management is institutional ownership, managerial ownership, and foreign ownership. Earnings management through real activities is measured by three methods, namely abnormal cash flow from operation (CFO), abnormal discretionary expense, and abnormal production cost. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018. With the purposive sampling method, the final sample is 175 company-years. The results showed that auditor quality and ownership structure had no effect on earnings management as measured by abnormal CFO. Meanwhile, abnormal production cost is not proven to be influenced by ownership structure but is negatively affected by audit quality as measured by Auditor Firm size. Ownership structure and audit quality are proven to have an effect on earnings management, which is measured by abnormal discretionary expense.
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Mathur, B. P. "The Comptroller and Auditor General: Reform the Institution to Enforce Government’s Accountability." Indian Journal of Public Administration 64, no. 3 (June 27, 2018): 442–53. http://dx.doi.org/10.1177/0019556118780092.
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The Comptroller and Auditor General (CAG) is an institution under our con-stitution for enforcing the accountability of the executive and watching that public money is used with due regard to wisdom, faithfulness and economy. To perform the job efficiently, there is need for fundamental restructuring of its organisational structure, which is an inheritance from the colonial past. There is a need to convert it into a multi-member audit commission at the apex level and strengthen status of State Accountants General, who conduct the audit of state government transactions, by giving them statutory recognition and greater autonomy. To instil public confidence in the incumbent holding the high office of CAG, there is need for transparency in his appointment and only a professional of proven competence should be appointed to the post. Government should recognise the important role CAG can play in effective management of national finances and good governance.
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Grenier, Jonathan, Bradley Pomeroy, and Andrew Reffett. "Speak Up or Shut Up? The Moderating Role of Credibility on Auditor Remedial Defense Tactics." AUDITING: A Journal of Practice & Theory 31, no. 4 (June 1, 2012): 65–83. http://dx.doi.org/10.2308/ajpt-50217.
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SUMMARY In cases of alleged audit failure, auditors can make general statements regarding the quality of their work, or other statements intended to decrease juror assessments of auditor negligence. In this study, we examine how the perceived credibility of these remedial defense tactics moderates their effect on juror assessments of auditor negligence in cases of undetected fraud. We predict and find experimental evidence that remedial tactics result in lower negligence assessments when such tactics are perceived to be credible, but “backfire” (i.e., result in higher negligence assessments) when perceived as not credible. We also predict and find that credibility is compromised either when client importance is high, or when a remedial tactic is implemented by an audit firm's local (as opposed to national) office. As such, we find that remedial tactics result in lower negligence assessments when client importance is low and the tactics are implemented by a firm's national office, but result in higher negligence assessments when client importance is high, irrespective of the tactic's source (local versus national). Data Availability: Available upon request.
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Wanna, John, and Christine Ryan. "An Impeditive Administrative Culture? The Legacy of Australia's First Auditor-General on the Australian Audit Office." Australian Journal of Politics and History 49, no. 4 (December 2003): 469–80. http://dx.doi.org/10.1111/j.1467-8497.2003.00309.x.
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MacTavish, Carolyn. "Audit negotiations." Managerial Auditing Journal 33, no. 8/9 (September 3, 2018): 658–82. http://dx.doi.org/10.1108/maj-02-2018-1794.
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Purpose Audit negotiations are impacted by many factors. This study aims to investigate how two such factors, communication of the National Office Accounting Consultation Unit (ACU) and the auditor’s approach, affect chief financial officers’ (CFOs’) willingness to adjust the financial statements and satisfaction with the auditor. Design/methodology/approach This study uses a 2 × 3 between-subjects experimental design. Participants are 169 highly experienced CFOs and financial officers. The experimental design crosses the two multi-dimensional auditor approaches found in the literature with two influence tactics used to communicate ACU involvement, as well as a control condition, with no communication of the ACU involvement. Findings Communicating the ACU’s involvement as a higher authority (similar to a boss) results in greater willingness to record an adjustment to the financial statements when auditors use a hands-off “compliance-officer” auditor approach, but lower willingness by CFOs to adjust the financial statements when auditors use an expert-advisor auditor approach as compared to when coalition tactics are used. Results also show that communicating the ACU as a higher authority negatively impacts a CFO’s satisfaction with the audit partner. Overall, these results highlight the importance of the auditor’s approach and communication of ACU involvement within the auditor–client relationship. The outcomes of this study are limited to situations where unexpected audit adjustments are found during the year-end process and thus cannot be discussed pre-emptively with clients. Research limitations/implications This paper advances the understanding of how the multi-dimensional auditor’s approach can shape and limit the effectiveness of influence tactics. These factors are important, as auditors are tasked with maintaining not only quality audits but also client relationships. However, although rich in detail, factors other than auditor approach may have inadvertently been manipulated and are driving results. Practical implications The approach taken by the auditor with a client throughout the audit sets the stage during the auditor–client negotiations. Therefore, audit partners must consider their own approach with the client before communicating the ACU’s involvement as the auditor approach shapes and limits the tactics available for use. Using ill-suited tactics may undermine the client’s willingness to record an adjustment to the financial statements and cause undue harm to the auditor–client relationship. Originality/value This paper uses highly experienced CFOs and financial officers to examine how two common elements in the audit negotiation context can significantly affect the outcome to the financial statements and the relationship between the client and audit partner.
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Narayan Singh, Satya. "Small-Scale Business Leadership in Ethiopia: An Assessment of Financial Bureau Opportunities in Yayu Woreda." Business Ethics and Leadership 5, no. 2 (2021): 122–38. http://dx.doi.org/10.21272/bel.5(2).122-138.2021.
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The present research paper highlights small-scale business leadership in Ethiopia to assess the financial bureau in Yayu Woreda of Ilu Abba Bora Zone of Oromia regional state of Ethiopia. The other allied purpose relates to evaluating the budgetary performance of the Yayo Woreda finance office in the Ilu Abba Bora Zone. The sampling technique is based on simple random sampling, and scientifically there were 100 samples of respondents taken from approximately one thousand and three hundred and seventy-three employees in the woreda. The representative samples were included one head office person, the council head of the budget and finance committee, plus the committee members from the Audit Office, Auditor general, deputy auditor general, Audit manager, and the audit team of consolidated financial statements. Additionally, three employees were also included from each sector, such as planners, accountants, and internal auditors, to control appropriate utilization of limited resources and auditing performance for the allocated budget at the woreda finance office. The descriptive survey design was employed in this study, and appropriate data collection methods were used through questionnaires and interviews. However, the secondary data is extracted from the final report and oversight of the written books and brochures. The data were analyzed and interpreted while using an appropriate methodology of concurrent concern. The study established that the budget implementation and its performance have a negative relationship to some extent. It is recommended that the woreda must have to enhance its manpower, particularly in the budget process, to improve budgetary performance, particularly in the aspect of small-scale business leadership.
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Bvers, Michael. "New Zealand Court of Appeal: Judgment in Controller and Auditor–General V. Sir Ronald Dawson." International Legal Materials 36, no. 3 (May 1997): 721–43. http://dx.doi.org/10.1017/s0020782900016211.
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On February 16, 1996 the New Zealand Court of Appeal rendered judgment on three applications for judicial review arising out of what had come to be known in New Zealand as the “Winebox Inquiry”. The Inquiry began as the result of certain documents being tabled (in a winebox) before the New Zealand House of Representatives. It was alleged that the documents implicated several New Zealand companies in the evasion of New Zealand income tax by the use of the Cook Islands as a tax haven, and that the New Zealand Inland Revenue Department and Serious Fraud Office had been incompetent at the least in failing to detect and prevent the abuse.
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Carcello, Joseph V., and Albert L. Nagy. "Audit Firm Tenure and Fraudulent Financial Reporting." AUDITING: A Journal of Practice & Theory 23, no. 2 (September 1, 2004): 55–69. http://dx.doi.org/10.2308/aud.2004.23.2.55.
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The Sarbanes-Oxley Act (2002) required the U.S. Comptroller General to study the potential effects of requiring mandatory audit firm rotation. The General Accounting Office (GAO) concludes in its recently released study of mandatory audit firm rotation that “mandatory audit firm rotation may not be the most efficient way to strengthen auditor independence” (GAO 2003, Highlights). However, the GAO also suggests that mandatory audit firm rotation could be necessary if the Sarbanes-Oxley Act's requirements do not lead to improved audit quality (GAO 2003, 5). We examine the relation between audit firm tenure and fraudulent financial reporting. Comparing firms cited for fraudulent reporting from 1990 through 2001 with both a matched set of non-fraud firms and with the available population of non-fraud firms, we find that fraudulent financial reporting is more likely to occur in the first three years of the auditor-client relationship. We fail to find any evidence that fraudulent financial reporting is more likely given long auditor tenure. Our results are consistent with the argument that mandatory audit firm rotation could have adverse effects on audit quality.
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Pearson, Des. "Significant reforms in public sector audit – staying relevant in times of change and challenge." Journal of Accounting & Organizational Change 10, no. 1 (February 25, 2014): 150–61. http://dx.doi.org/10.1108/jaoc-06-2013-0054.
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Purpose – This paper aims to talk about the changes to auditing practice in the context of broader changes in the public sector. Design/methodology/approach – A personal reflection on the issue using prior experiences as a former auditor-general of two Australian states. Findings – The role for government audit will always mirror the change in the public sector. Whether audit fulfils this role depends on having the right legislation and the right approach. While audit legislation lags behind recent shifts in public sector approaches, government auditors are continuing to explore new ways to give parliament, as well as the sector, authoritative opinions and commentary that is relevant and valuable. Practical implications – Increased understanding of the changing role of the Auditor-General's Office that affects the efficiency and effectives of public sector entities will help practitioners in improving strategic directions of their operations. This will also help academic researchers in developing ideas for future research. Originality/value – Reflections presented here are based on the author's practical experiences over the past 40 years as a program manager and as a government auditor.
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Putra, Muhammad Gempa Awaljon, Dahlan Ali, and Mahfud Mahfud. "Kendala Yang Dihadapi Oleh Kejaksaan Tinggi Aceh Dalam Pemberantasan Tindak Pidana Korupsi." Syiah Kuala Law Journal 2, no. 2 (August 17, 2018): 170–85. http://dx.doi.org/10.24815/sklj.v2i2.11627.
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Pasal 30 Ayat (1) huruf d Undang-Undang Kejaksaan Republik Indonesia bahwa kejaksaan mempunyai tugas dan wewenang untuk melakukan penyidikan terhadap tindak pidana tertentu berdasarkan undang-undang, termasuk salah satu kategori tindak pidana tertentu yaitu tindak pidana korupsi. Lembaga Kejaksaan memiliki struktur organisasi di seluruh wilayah Indonesia. Dalam melaksanakan pemberantasan tindak pidana korupsi, Jaksa Agung dibantu oleh para Kepala Kejaksaan Tinggi di seluruh Indonesia. Kejaksaan Tinggi Aceh merupakan jajaran Kejaksaan Republik Indonesia dengan wilayah tugas di Provinsi Aceh. Dengan sumber kewenangan dan struktur yang kompleks sudah seharusnya Kejaksaan Tinggi Aceh mampu memberikan dampak yang signifikan untuk menekan angka korupsi dan pengembalian kerugian negara. Pemberantasan tindak pidana korupsi pada masing-masing tahapan mempunyai kendala yang berbeda, secara umum kendala yang terjadi dari dua arah yaitu dari jajaran Kejaksaan Tinggi Aceh sendiri berupa kurangnya personil, kualitas Sumber Daya Manusia (SDM) yang harus ditingkatkan dan kendala dibidang koordinasi dengan lembaga terkait yang mendukung berjalannya penanganan dan penyelesaian perkara tindak pidana korupsi, sedangkan dari eksternal Kejaksaan kendala yang dihadapi dalam hal terbatasnya keterbukaan masyarakat atau menutupi informasi terkait dengan tindak pidana korupsi, respon auditor yang relatif lama dan sikap tersangka, terdakwa dan juga terpidana yang tidak kooperatif.Article 30 paragraph (1) subparagraph d that Public Prosecutor Office has the duty and authority to perform investigation to certain crimes under the law, including one particular category of offenses named criminal offense of corruption. The Public Prosecutor Office has an organizational structure throughout the territory of Indonesia. In implementing the eradication of corruption, the Attorney General is assisted by the Chiefs of Public Prosecutor Office throughout Indonesia. The Aceh Public Prosecutor Office is the an Indonesian Public Prosecutor Office with the duty area in Aceh Province. With a complex source of authority and structures, the Office of Aceh Public Prosecutor should be able to have a significant impact on reducing corruption and state losses. Each stage has different obstacles. In general the constraints that occured from two directions were that Office of Aceh Public Prosecutor itself lacked personnel, the quality of Human Resources had to be improved and Office of Aceh Public Prosecutor had coordination constraints with relevant institutions supporting the handling and settlement of corruption criminal offense, while the external factors were that constraints faced were in the form of limited public disclosure or covering information related to corruption crime, relatively long auditor response and the attitude of suspect, defendant as well as convict were uncooperative.
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Kumalasari, Iga, Mursalim Mursalim, and Muh Su'un. "Pengaruh Pengetahuan, Pengalaman, Dan Profesionalisme Terhadap Kualitas Audit Pada Kanwil DJP Sulawesi Selatan, Barat, Tenggara Dan KPP Madya Makassar." Journal of Accounting and Finance (JAF) 1, no. 2 (October 13, 2020): 155–67. http://dx.doi.org/10.52103/jaf.v1i2.204.
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Auditor berwenang melakukan pemeriksaan untuk menguji kepatuhan pemenuhan kewajiban perpajakan Wajib Pajak dan untuk tujuan lain dalam rangka melaksanakan ketentuan peraturan perundang-undangan perpajakan. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif analisis. Populasi dalam penelitian ini adalah Kantor Pajak yang ada di kota Makassar yaitu Kantor Wilayah DJP Sulawesi Selatan, Barat, Tenggara dan Kantor Pelayanan Pajak Madya Makassar. Penentuan sampel penelitian berdasarkan metode teknik sensus dengan jumlah sampel sebanyak 60. Data yang digunakan dalam penelitian merupakan data primer yang dikumpulkan dengan metode kuesioner. Analisis data menggunakan analisis regresi linier berganda untuk hipotesis Pengetahuan, Pengalaman, dan Profesionalisme. Hasil penelitian dengan analisis regresi linier bergandamenunjukkan bahwa Pengetahuan dan Profesionalisme berpengaruh positif terhadap kualitas audit dan Pengalaman tidak berpengaruh terhadap kualitas audit.
The auditor has the authority to conduct audits to test compliance and tax obligations of tax payers and for other purposes in implementing the provisions of tax laws and regulations. This research is a quantitative research with a descriptive analytic approach. The population in this research is a Tax Office located in Makassar City which is South, West, Southeast Sulawesi Regional Tax Office of Directorate General of Taxesand Makassar Medium Tax Office. The determination of the research sample was based on the census technique method with a total sample size of 60. Data analysis is using that used in this study is primary data which gathered with questionnaire method. The data analysis used multiple linear regression analysis for the Knowledge, Experience, and Profesionalism hypothesis. The results of the study with multiple linear regression analysis shows that Knowledge and Profesionalism have a positive effect on Audit Quality and Experience have no effect on Audit Quality.
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Tadesse Demeke, Tesega. "Determinants of Successful Implementation of Audit Report Recommendations: The Case Office of the Federal Auditor General in Northern Branch." Advances in Applied Sciences 6, no. 1 (2021): 1. http://dx.doi.org/10.11648/j.aas.20210601.11.
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Reichborn-Kjennerud, Kristin, and Åge Johnsen. "Performance Audits and Supreme Audit Institutions’ Impact on Public Administration: The Case of the Office of the Auditor General in Norway." Administration & Society 50, no. 10 (December 31, 2015): 1422–46. http://dx.doi.org/10.1177/0095399715623315.
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Performance audit is widespread but contested. The “audit society” proposition holds that audits are rituals producing comfort, whereas the “mandatory audit” proposition in public policy presumes that audits have positive impacts. Common to both propositions is the lack of empirical evidence of audit impact. This article analyzes survey data of the auditees’ tendency to make changes as a consequence of Supreme Audit Institutions’ performance audits. Civil servants who had experienced performance audits responded that ministries and agencies tend to make changes, but instrumental, institutional, and political factors have an effect on the institution’s propensity to make changes.
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Ashraful Haque, Mohammad. "Accountability for public expenditure in Bangladesh: the principal-agent problem and role of the Office of the Comptroller and Auditor General." Asia Pacific Journal of Public Administration 36, no. 4 (October 2, 2014): 249–60. http://dx.doi.org/10.1080/23276665.2014.979018.
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Wan Hussin, Wan Nordin, Hasan Mohamad Bamahros, and Siti Norwahida Shukeri. "Lead engagement partner workload, partner-client tenure and audit reporting lag." Managerial Auditing Journal 33, no. 3 (March 5, 2018): 246–66. http://dx.doi.org/10.1108/maj-07-2017-1601.
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Purpose Motivated by a recent call from DeFond and Zhang (2014) for auditing scholars to use “a richer set of audit firm, auditor office, and individual auditor characteristics to capture competency”, this study aims to extend the related line of research by examining the association between lead engagement partner workload, defined as the number of public listed clients the partner is in charge of, and audit lag. The moderating effects of partner tenure on the partner workload–audit lag relationship have also been examined. Design/methodology/approach The association between auditor workload and financial reporting timeliness on 651 non-financial firms listed on Bursa Malaysia is tested in this study. Data to compute the partner workload are based on 222 lead engagement partners who signed off the audit reports for all 892 public listed firms in 2013. Findings The busy auditors are observed to prolong audit lags, and the effect is more acute for non-Big 4 clients, busy season clients and a short partner tenure. The engagement partners with heavy workload can also mitigate the adverse effects of reduced audit report timeliness when they have a longer partner–client tenure. Research limitations/implications This study may understate the level of engagement partner workload when partners have private firms in their client portfolios. Notwithstanding that, this study reiterates the growing importance of examining accounting and auditing outcomes at the individual partner level. Practical implications The findings that over-burdened engagement partner takes a longer time to complete the audit add to the current debate, where audit regulators and various stakeholders are actively promoting discussions on potential indicators of audit efficiency and quality. Originality/value This study provides new evidence on the association between partner workload and audit reporting lag, which has hitherto been unexplored. This study also extends the research carried out by Gul et al. (2017) and Sharma et al. (2017) by providing additional evidence on the relationship between partner tenure and audit delay.
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Anderson, H., and A. J. Rainville. "Eastern Michigan University's Office of Nutrition Services Implementation of a Health and Nutrition Exposition for the Campus Community." Journal of the Academy of Nutrition and Dietetics 113, no. 9 (September 2013): A81. http://dx.doi.org/10.1016/j.jand.2013.06.282.
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Laughlin, Richard. "In memory of Professor June Pallot." Accounting, Auditing & Accountability Journal 18, no. 1 (February 1, 2005): 168–70. http://dx.doi.org/10.1108/09513570510584755.
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My first scheduled meeting with June ended up with my not meeting her at all! But the circumstances of this occasion do provide the opportunity to give a flavour of this extraordinarily talented woman that we have sadly lost. It was August 1993 and I was an Erskine Fellow at the University of Canterbury in Christchurch, New Zealand, where she spent the last seven years of her busy and highly successful life. She was at this time on the staff of Victoria University in Wellington. I was invited to present a paper to the Department and gladly accepted since this would have given me an opportunity to meet June who had first come to my attention through her work on developing a theoretical framework for public sector accounting. On my arrival in Wellington I received a note from June to say that sadly, and with immense regret, she couldn't be at the seminar since she had to attend an important meeting with the Auditor General of New Zealand, which, despite her wish to meet me, was a commitment she just couldn't avoid. In fact, as I discovered, she had just started a two‐year secondment to the New Zealand Audit Office reporting directly to the Auditor General with a major policy brief that transpired to be highly influential to New Zealand Government thinking.
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Keerasuntonpong, Prae, Keitha Dunstan, and Bhagwan Khanna. "Examining statements of service performance: Evidence from wastewater services in new zealand." Journal of Public Budgeting, Accounting & Financial Management 26, no. 4 (March 1, 2014): 614–42. http://dx.doi.org/10.1108/jpbafm-26-04-2014-b004.
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The statement of service performance is a mandatory report provided by local governments in New Zealand. Despite 20 years' reporting experience, the Office of the Auditor-General (2008) criticised the poor quality of these reports. Past theoretical literature has attempted to develop a framework for the accountability expectations of documents provided by public-sector entities (Stewart, 1984). The purpose of this paper is to measure the consistency of the statements of service performance about wastewater services made by New Zealand local governments with the accountability expectations, using an accountability disclosure index. The paper reveals a moderately high level of consistency. “Probity” and “legality” accountability disclosures are high while “process/efficiency” and “performance programme-effectiveness” accountability are less emphasised. The results suggest that accountability expectations provide a useful tool for evaluating statements of service performance.
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Palmer, Laura. "An Analysis of Reports from the Office of the Auditor General of Canada: How Audit Guidelines Shape the Documents that Inform Government and Citizens." Canadian Journal for Studies in Discourse and Writing/Rédactologie 22, no. 1 (July 1, 2008): 52–71. http://dx.doi.org/10.31468/cjsdwr.550.
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Reshetnikova, Irina V. "Professional Representation in Russian Courts: The Application Practice." Arbitrazh-civil procedure 11 (October 29, 2020): 19–20. http://dx.doi.org/10.18572/1812-383x-2020-11-19-20.
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The article reveals the exceptions to professional representation in court (the rules on the mandatory presence of a representative in the court of higher legal education or a degree in law). This requirement does not apply to patent attorneys in disputes related to the legal protection of intellectual property results and means of individualization, arbitration managers in the performance of their duties in a bankruptcy case. An exception to the General rule is also legal representation, representation of organizations by bodies of legal entities. However, the head of a representative office (branch) of a legal entity must submit to the court documents on higher legal education or academic degree in a legal specialty. An auditor or a member of the chamber of Commerce and industry must have a higher legal education or a degree in law in the case of representation in court.
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Baker, Ron, and Morina D. Rennie. "The creation and acceptance of public sector accounting standards in Canada." Accounting History 23, no. 3 (January 4, 2018): 407–32. http://dx.doi.org/10.1177/1032373217748949.
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This study explores the events leading up to the origination of public sector accounting standards in Canada by the Canadian Institute of Chartered Accountants (CICA) and their adoption by the Government of Canada. We interpret these events from the perspective of institutional theory. We find that a long-standing institutionalized practice of self-developed government accounting policies was disrupted by a series of challenges. An influential actor in this process was the Office of the Auditor General of Canada which first pushed for the creation of independent government accounting standards and then pushed the government toward the implementation of the accounting policies developed by the CICA’s public sector accounting standard-setting body. Two CICA studies served to further disrupt the status quo. We also find evidence of the role played by an inter-organization professional network in defining and labeling problems that ultimately resulted in the change.
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Zhang, Quanfa, Kurt S. Pregitzer, and David D. Reed. "Catastrophic disturbance in the presettlement forests of the Upper Peninsula of Michigan." Canadian Journal of Forest Research 29, no. 1 (January 1, 1999): 106–14. http://dx.doi.org/10.1139/x98-184.
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The General Land Office (GLO) survey notes (1840-1856) were used to examine the interaction among natural disturbance, vegetation type, and topography in the presettlement forests of the Luce District, an ecological unit of approximately 902 000 ha in the Upper Peninsula of Michigan, U.S.A. The surveyors recorded 104 fire and 126 windthrow incidences covering 3.1 and 2.8% of the total length of the surveyed lines, respectively. The rotation periods over the entire landscape were 480 years for fire and 541 years for windthrow, but these varied with vegetation type and topographic position. Fire occurred more frequently on southerly aspects and at elevations where pinelands were concentrated. The density of windthrow events increased with elevation and slope, with the highest occurrence on westerly aspects. Based on the estimated rotation periods, we calculated that 7.5, 24.4, and 68.1% of the presettlement forest were in the stand initiation, stem exclusion, and old forest (including both understory reinitiation and old growth) stages, respectively. Pinelands and mixed conifers were the major components in both the stand initiation (34.5 and 31.1%) and the stem exclusion stage (20.9 and 39.8%), while mixed conifers (39.3%) and northern hardwoods (34.7%) were the major old-forest cover types. The diverse mosaic of various successional stages generated by natural disturbance suggests a "shifting-mosaic" landscape in this region.
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Ratnawati, Vince. "Factors affecting tax auditors’ performance: the moderating role of locus of control." Problems and Perspectives in Management 18, no. 2 (April 23, 2020): 36–45. http://dx.doi.org/10.21511/ppm.18(2).2020.04.
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This study aims to investigate the effects of professionalism, competence, and role conflict on the tax auditors’ performance. This study also needs to investigate the moderating role of locus of control. The sample consists of 139 tax auditors at the Riau Directorate General Taxes Office-Indonesia. Data analysis techniques include multiple regression and moderated regression analysis. The results show that professionalism, competence, and role conflict affect the tax auditors’ performance. A tax auditor who is professional, has competence, and does not feel there is conflict in carrying out his/her role, will have better performance. Besides, this study also found out that locus of control moderates the effects of professionalism, competence, and role conflict on the tax auditors’ performance. Internal locus of control will further enhance the tax auditors’ performance with high professionalism, satisfactory competence, and reduce low performance resulting from role conflict. Internal locus of control will improve the performance, which decreases due to the occurrence of role conflict with the tax auditors.
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Mots’oene, Keneuoe Anacletta. "Analyzing Gender Disparities in the Labour Market in an Urbanizing City- Maseru, Lesotho." Journal of Social and Development Sciences 8, no. 1 (April 24, 2017): 20–27. http://dx.doi.org/10.22610/jsds.v8i1.1614.
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The study aimed at investigating the gender differences in the labour market of the urban formal sector in Maseru. The research was undertaken to illustrate the existing gender gap between men and women both in occupation and remuneration thus exposing inequality manifestations particularly in an urbanizing city, Maseru. The assessment was carried out in Maseru urban formal sector in three government entities: the National Manpower Development Secretariat, Office of the Auditor General and Ministry of Labour. The three government entities were purposively selected because of easy access of documented data and availability of resource persons to assist during data collection exercise. While at the same time a few interviews were conducted with men working in the taxi industry and the informal sector. Observations as well formed part of approach to the study to ascertain the validity of information obtained from the documented data and interviews. The main finding of the paper is that women in Lesotho the paper concludes that the formal labour market in Maseru is characterized by gender gaps where women occupy well salaried positions as opposed to their male counterparts with these low income jobs thus making men live in vicious cycle of poverty.
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Nath, Nirmala, Radiah Othman, and Fawzi Laswad. "External performance audit in New Zealand public health: a legitimacy perspective." Qualitative Research in Accounting & Management 17, no. 2 (December 2, 2019): 145–75. http://dx.doi.org/10.1108/qram-11-2017-0110.
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Purpose This paper aims to provide insights into how the New Zealand Office of the Auditor-General (NZOAG) legitimised the selection of topics for performance audit in the New Zealand public health sector over a 10-year period, 2003-2013, by fulfilling the key actors’ “taken for granted beliefs” of the dual roles of the NZOAG: its independence and accountability. Design/methodology/approach This paper uses evidence gathered from interviews with representatives of the District Health Boards, the Ministry of Health (including Health Advisory Committee members) and NZOAG staff, along with publically available documentary evidence over a 10-year period. The authors draw on Suchman’s (1995) authority on institutional legitimacy to inform the research findings. Findings The New Zealand Auditors-General (NZAGs) get inputs from various sources such as their own audit teams, parliamentary deliberations, the Ministry of Health, the District Health Boards, media and public concerns and complaints. These sources initiate ideas for performance audits. Subsequently, the NZAGs use the recurring themes and risk assessment criteria while simultaneously consulting with the auditees (the MOH and the DHBs) and other actors, such as health advisory groups, to select topics for such audits. This signals to the key actors, such as the MOH and the DHBs, that the NZOAG is addressing the topics and concerns relevant to the former while discharging its public accountability role. Furthermore, the consultative approach acts as a catalyst, ensuring that the actors involved with public sector health service delivery, specifically the auditees, accept the selected topic. This leads to a lack of resistance to and criticism of the topic; the selection process, therefore, is legitimatised, and credibility is added to the audits. Because of the consultative approach taken by the NZAGs, the actors, including the performance auditors, continue to believe that the Office acts independently from third party influence in selecting their audit topics, elevating the NZAGs’ moral legitimacy with respect to their public accountability role. Research limitations/implications The study’s focus group does not include parliamentary representatives, only representatives from the DHBs, the MOH and the NZOAG; therefore, the conclusions on effective discharge of the NZOAG’s accountability role and Parliamentary acceptance is not conclusive – the NZOAG acts on behalf of the Parliament in discharging its accountability role and the latter is also the formal recipient of the reports. Practical implications The implications for practitioners and policymakers are that the use of a consultative approach to select topics for performance audit in the absence of performance auditing standards ensures auditee readiness and acceptance of such audits. This also promotes mutual benefits and “trust” between the AG and auditees. Such audits can be used to bring about efficacy in health service delivery. Social implications The selected topics for audits will have an impact on citizens’ lifestyles, with improved health services delivery. Originality/value There is a dearth of research on who initiates the ideas for performance auditing and how the Office of the Auditor-General selects topics for such audits. This study adds a new dimension to the existing performance auditing literature. The authors reveal how the NZOAG seeks to legitimise the selection of topics for such audits by consulting with the auditees and other actors associated with public sector health service delivery, while upholding its independent status and making transparent how it discharges its accountability role within the context of performance auditing.
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Willianms, Ellery. "Reviewer Acknowledgements." Business and Management Studies 5, no. 2 (June 27, 2019): 112. http://dx.doi.org/10.11114/bms.v5i2.4297.
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Business and Management Studies (BMS) would like to acknowledge the following reviewers for their assistance with peer review of manuscripts for this issue. Many authors, regardless of whether BMS publishes their work, appreciate the helpful feedback provided by the reviewers. Their comments and suggestions were of great help to the authors in improving the quality of their papers. Each of the reviewers listed below returned at least one review for this issue. Reviewers for Volume 5, Number 2 Andrzej Niemiec, Poznań University of Economics and Business, PolandAshford Chea, Benedict College, USAAthina Qendro, Robert Gordon University, UKDalia Susniene, Kaunas University of Technology, LithuaniaDereje Teklemariam Gebremeskel, Gent University, BelgiumFábio Albergaria de Queiroz, Catholic University of Brasília, BrazilFlorin Peci, University of Peja, KosovoFouad Jawab, Universite Sidi Mohamed Ben, MoroccoFuLi Zhou, Zhengzhou University of Light Industry, ChinaGabriela O. Chiciudean, University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca, RomaniaHung-Che Wu, Nanfang College of Sun Yat-sen University, ChinaIulia Cristina Muresan, University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca, RomaniaJason Caudill, King University, USAJayalakshmy Ramachandran, Multimedia University, MalaysiaKherchi Ishak, UHBC University, AlgeriaLucie Andreisová, University of Economics in Prague, CzechMarica Ion Dumitrasco, Academy of Sciences of Moldova, MoldovaMichael Okoche, University of South Africa, UgandaMike Rayner, University of Portsmouth, UKMr. Abdul-Kahar Adam, University of Education, Winneba, GhanaMythili Kolluru, College of Banking and Financial Studies, OmanNalina Ganapathi, International Labour Office, SwitzerlandOksana Seroka-Stolka, Technical University of Czestochowa, PolandRaimundo Lima Filho, University of State of Bahia, BrazilRashedul Hasan, International Islamic University Malaysia, MalaysiaRocsana Tonis, Spiru Haret University, RomaniaSammy Kimunguyi, Office of The Auditor-General, KenyaSandeep Kumar , Tecnia Institute of Advanced Studies, Affiliated to GGSIP University Delgi, IndiaZeki Atıl Bulut, Dokuz Eylul University, TurkeyZoran Mastilo, University of East Sarajevo, Bosnia and Herzegovina Ellery WillianmsEditorial AssistantOn behalf of,The Editorial Board of Business and Management StudiesRedfame Publishing9450 SW Gemini Dr. #99416Beaverton, OR 97008, USAURL: http://bms.redfame.com
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Cook, Samantha, Stefan Koehler, Janani Ramaswamy, Kristen Wolff, Michelle Larkin, Jeanne Wright, Mona Bruch Moore, and Jon Servoss. "27363 Forging Collaboration and the Scalable Dissemination of Biomedical Research Commercialization Education." Journal of Clinical and Translational Science 5, s1 (March 2021): 58. http://dx.doi.org/10.1017/cts.2021.553.
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ABSTRACT IMPACT: A robust and collaborative network of expertise and services is essential for successful research commercialization, including timely and scalable educational support for CTSA institutions and individual faculty investigators with biomedical innovations. OBJECTIVES/GOALS: Leverage expertise at the University of Michigan (UM) by creating collaborative and scalable interactive online courses to instruct and prepare internal and external faculty to navigate critical stages of life science academic research commercialization. METHODS/STUDY POPULATION: UM’s Fast Forward Medical Innovation created two online courses with the UM Office of Technology Transfer and the Michigan Institute for Clinical & Health Research (MICHR). Collaborative planning committees, with content and educational experts, set course goals and learning objectives based on audience needs (e.g. preparation for consultations, commercialization concepts, etc.). Draft content was developed, peer reviewed, and revised before Articulate Storyline was used to convert didactic content to active learning content (e.g. interactive slides, scenarios, quizzes, and forms). Pilot testing was conducted prior to the launch to faculty investigators throughout the UM network. RESULTS/ANTICIPATED RESULTS: Intellectual Property in the Academic Setting launched via the FFMI website and newsletter in July 2020 and has had 66 learners to date. Medical Device Regulations launched in October 2020 and has 22 learners. OTT and MICHR have successfully integrated the courses into their consultation process by requesting review from faculty investigators. We suspect that this will lead to more in-depth and meaningful conversation. Additionally, these courses have been integrated into an FFMI commercialization course to instruct on critical concepts. Evaluation and refinement for both use cases will ensue, as well as inform future collaborative courses. DISCUSSION/SIGNIFICANCE OF FINDINGS: Early results suggest that the courses are advantageous and can serve as a model for future collaborations. The opportunity to disseminate the courses across the CTSA network, as well as collaborate with other institutions, to scale localized expertise to a broader network is promising.
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Willianms, Ellery. "Reviewer Acknowledgements." Business and Management Studies 3, no. 4 (November 29, 2017): 94. http://dx.doi.org/10.11114/bms.v3i4.2822.
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Business and Management Studies (BMS) would like to acknowledge the following reviewers for their assistance with peer review of manuscripts for this issue. Many authors, regardless of whether BMS publishes their work, appreciate the helpful feedback provided by the reviewers. Their comments and suggestions were of great help to the authors in improving the quality of their papers. Each of the reviewers listed below returned at least one review for this issue.Reviewers for Volume 3, Number 4 Abdul-Kahar Adam, University of Education,Winneba, GhanaAndrzej Niemiec, Poznań University of Economics and Business, PolandAshford Chea, Benedict College, USAChrister Thörnqvist, University of Skövde, SwedenDaiane Miranda Freitas, FACISA/Univicosa, BrazilDalia Susniene, Kaunas University of Technology, LithuaniaFlorin Peci, University of Peja, KosovoGabriela O. Chiciudean, University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca, RomaniaIulia Cristina Muresan, University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca, RomaniaKenichi Shimizu, Technical University of Braunschweig, GermanyLucie Andreisová, University of Economics in Prague, CzechMarica Ion Dumitrasco, Academy of Sciences of Moldova, MoldovaMike Rayner, University of Portsmouth, UKMythili Kolluru, College of Banking and Financial Studies, OmanRashedul Hasan, International Islamic University Malaysia, MalaysiaRegina Lenart-Gansiniec, Jagiellonian University, PolandRocsana Tonis, Spiru Haret University, RomaniaSammy Kimunguyi , Office of The Auditor-General, KenyaTetiana Paientko, Kyiv National Economic Univercity, UkraineYanzhe Zhang, University of Canberra, AustraliaZeki Atıl Bulut, Dokuz Eylul University, TurkeyZoran Mastilo, University of East Sarajevo, Bosnia and Herzegovina Ellery WillianmsEditorial AssistantOn behalf of,The Editorial Board of Business and Management StudiesRedfame Publishing9450 SW Gemini Dr. #99416Beaverton, OR 97008, USAURL: http://bms.redfame.com
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Komutputipong, Natchanont, and Prae Keerasuntonpong. "Accountability perception of Thai Government: to whom and what counts." Journal of Public Budgeting, Accounting & Financial Management 31, no. 1 (March 4, 2019): 45–65. http://dx.doi.org/10.1108/jpbafm-05-2018-0044.
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PurposePublic sector entities face conflicting demands from stakeholders. The literature suggests identifying and prioritizing stakeholders can improve accountability. Thailand, an emerging economy, and currently under military rule, provides an interesting context to investigate stakeholder tensions. The purpose of this paper is to investigate how and why the Thai Government bureaucrats prioritize their stakeholders.Design/methodology/approachThe study draws on the managerial branch of stakeholder theory and stakeholder salience theory to examine the importance of various stakeholders and of the stakeholders’ salient attributes perceived by the Thai Government bureaucrats in discharging its accountability. The study uses a survey questionnaire mailed out to the central government departments in Thailand.FindingsThe study finds that single most important stakeholder is the Office of the Auditor-General. The public is perceived as the second. This is dissimilar to the western-centric accountability focus on the public, and challenges claims by the Thai military coup that it will bring democratic rule. “Legal power” supporting the stakeholders’ claims for government accountability is the most influential attribute in determining stakeholder importance and prioritizing attention for government bureaucrat’s discharge of its accountability.Originality/valueSuch findings increase understanding of the applicability of stakeholder theory and stakeholder salience theory in the context of military rule in emerging economy countries such as Thailand. This paper also provides suggestions of how stakeholders may shape their salience in order to gain priority. This also provides an immediate suggestion for reforms of the Thai regulatory frameworks in prioritizing stakeholders and promoting the government’s greater accountability.
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Pettersen, Claire, Larry F. Bliven, Mark S. Kulie, Norman B. Wood, Julia A. Shates, Jaclyn Anderson, Marian E. Mateling, Walter A. Petersen, Annakaisa von Lerber, and David B. Wolff. "The Precipitation Imaging Package: Phase Partitioning Capabilities." Remote Sensing 13, no. 11 (June 3, 2021): 2183. http://dx.doi.org/10.3390/rs13112183.
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Surface precipitation phase is a fundamental meteorological property with immense importance. Accurate classification of phase from satellite remotely sensed observations is difficult. This study demonstrates the ability of the Precipitation Imaging Package (PIP), a ground-based, in situ precipitation imager, to distinguish precipitation phase. The PIP precipitation phase identification capabilities are compared to observer records from the National Weather Service (NWS) office in Marquette, Michigan, as well as co-located observations from profiling and scanning radars, disdrometer data, and surface meteorological measurements. Examined are 13 events with at least one precipitation phase transition. The PIP-determined onsets and endings of the respective precipitation phase periods agree to within 15 min of NWS observer records for the vast majority of the events. Additionally, the PIP and NWS liquid water equivalent accumulations for 12 of the 13 events were within 10%. Co-located observations from scanning and profiling radars, as well as reanalysis-derived synoptic and thermodynamic conditions, support the accuracy of the precipitation phases identified by the PIP. PIP observations for the phase transition events are compared to output from a parameterization based on wet bulb and near-surface lapse rates to produce a probability of solid precipitation. The PIP phase identification and the parameterization output are consistent. This work highlights the ability of the PIP to properly characterize hydrometeor phase and provide dependable precipitation accumulations under complicated mixed-phase and rain and snow (or vice versa) transition events.
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Willianms, Ellery. "Reviewer Acknowledgements." Business and Management Studies 4, no. 1 (February 28, 2018): 105. http://dx.doi.org/10.11114/bms.v4i1.3063.
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Business and Management Studies (BMS) would like to acknowledge the following reviewers for their assistance with peer review of manuscripts for this issue. Many authors, regardless of whether BMS publishes their work, appreciate the helpful feedback provided by the reviewers. Their comments and suggestions were of great help to the authors in improving the quality of their papers. Each of the reviewers listed below returned at least one review for this issue.Reviewers for Volume 4, Number 1 Abdul-Kahar Adam, University of Education, Winneba, GhanaAndrzej Niemiec, Poznań University of Economics and Business, PolandAsad Ghalib, The University of Manchester, UKAshford Chea, Benedict College, USAComite Ubaldo, University of Calabria, ItalyDaiane Miranda Freitas, FACISA/Univicosa, BrazilDalia Susniene, Kaunas University of Technology, LithuaniaFlorin Peci, University of Peja, KosovoGabriela O. Chiciudean, University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca, RomaniaJulia Stefanova, Bulgarian Academy of Sciences, BulgariaKonstantinos N. Malagas, University of the Aegean, GreeceLucie Andreisová, University of Economics in Prague, CzechMike Rayner, University of Portsmouth, UKMythili Kolluru, College of Banking and Financial Studies, OmanOleksandr Mosin, National Mining University, UkraineOlha Komelina, Yuri Kondratyuk University, UkraineRashedul Hasan, International Islamic University Malaysia, MalaysiaRegina Lenart-Gansiniec, Jagiellonian University, PolandRocsana Tonis, Spiru Haret University, RomaniaSammy Kimunguyi, Office of The Auditor-General, KenyaTetiana Paientko, Kyiv National Economic Univercity, UkraineUmair Akram, Beijing Univ Posts & Telecommun, PAKISTANWaeibrorheem Waemustafa, Universiti Utara Malaysia, MalaysiaYanzhe Zhang, University of Canberra, AustraliaZeki Atıl Bulut, Dokuz Eylul University, Turkey Ellery WillianmsEditorial AssistantOn behalf of,The Editorial Board of Business and Management StudiesRedfame Publishing9450 SW Gemini Dr. #99416Beaverton, OR 97008, USAURL: http://bms.redfame.com
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KIDD, STUART. "Constance B. Schulz, ed., Michigan Remembered: Photographs from the Farm Security Administration and the Office of War Information, 1936–1943 (Detroit: Wayne State University Press, 2001, $34.95). Pp. 236. ISBN 0 8143 2820 2." Journal of American Studies 37, no. 1 (April 2003): 135–77. http://dx.doi.org/10.1017/s0021875803507046.
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Syamsuddin. "The government whistleblowers in generating audit quality (a survey on provincial audit boards in South, Central, and West Sulawesi, Indonesia)." International Journal of Law and Management 59, no. 6 (November 13, 2017): 1046–58. http://dx.doi.org/10.1108/ijlma-08-2016-0069.
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Purpose The aim of this paper is to investigate the mediation effect of whistleblower in relationship between auditor’s ethic, auditor’s commitment and auditor’s independence to audit quality – a survey on provincial audit boards in South, Central and West Sulawesi, Indonesia. Design/methodology/approach The population in this research were auditors of audit board, amounting to 249 people, distributed in three provinces, namely, South Sulawesi, Central Sulawesi and West Sulawesi, using purposive sampling. The method used for analyzing the data in this research is structural equation modeling with auxiliary program analysis of moment structural version 20. Findings The main finding of this research is that the whistleblower is not the mediation variable of the relationship between auditor’s ethic, auditor’s commitment and auditor’s independence to audit quality. However, it does not mean that auditors will be whistleblowers who will disclose all cases into the public domain. Facts on the field are that Badan Pemeriksa Keuangan Republik (BPK) or The Audit Board of the Republic of Indonesia auditors do not become whistleblowers due to unsupportive atmosphere and less response from superiors. The results support the agency theory. This research supports the agency theory because of the fact in the field that BPK auditors are not committed to be whistleblowers. Meanwhile, there is positive effect of commitment to audit quality. This research supports stewardship theory and setting theory, as BPK auditors are already committed to the organization and demonstrate high levels of participation in the organization and stronger willingness to keep working and contribute to achievement of better audit. The BPK auditors maintain their independence in the inspection, but for them to be whistleblowers to reveal findings to the public is not allowed by their superiors. The research results support the agency theory. Research limitations/implications Whistleblower needs special attention in BPK, as it is proven that whistleblowing system has not been implemented, and support is needed from superiors and the agencies concerned if one of the auditors in carrying out their auditing tasks turn out to be a whistleblower due to their conscience. Although whistleblower is not regulated in Inspection Standard Statement, Regulation No. 01 of 2007 on Standards of State Audit (SKPN) of BPK, BPK should accommodate the application of the whistleblowing system, such as that adopted by institutions under the Ministry of Finance (Tax Office); hence, the existence of independent auditor profession regains public trust, something that has been dropped for all this time due to many cases involving independent auditors in business sector or the government sector. The government should provide a strong legal protection to ensure the protection to whistleblowers, as the existing legislation is still general in characteristics, as outlined in Law No. 13 of 2006 on Protection of Witnesses and Victims. Furthermore, the researchers should use qualitative research to study the behavior of the government auditors; why some areas receive Wajar Tanpa Pengecualian (WTP) or unqualified opinion predicate but are coupled by a tremendous increase in corruption; and whether BPK auditors have become whistleblowers in disclosing the actual facts. Practical implications Whistleblower need special attention in BPK as it is proven that whistleblowing system has not been implemented, and support is needed from superiors and the agencies concerned if one of the auditors in carrying out their auditing tasks turn out to be a whistleblower due to their conscience. Although whistleblower is not regulated in Inspection Standard Statement, Regulation No. 01 of 2007 on Standards of State Audit (SKPN) of BPK, BPK should accommodate the application of the whistleblowing system, such as that adopted by institutions under the Ministry of Finance (Tax Office), hence the existence of independent auditor profession regain public trust, something that has been dropped for all this time due to many cases involving independent auditors in business sector or the government sector. The government should provide a strong legal protection to ensure the protection to whistleblowers, as the existing legislation is still general in characteristics, as outlined in Law No. 13 of 2006 on Protection of Witnesses and Victims. Furthermore, the researchers should use qualitative research to study the behavior of the government auditors; why some areas receive WTP predicate but are coupled by a tremendous increase in corruption; and whether BPK auditors have become whistleblowers in disclosing the actual facts. Social implications The government needs to provide a strong legal framework to ensure the protection of whistleblowers, because the existing legislation is still general as outlined in the Act – Act No. 13 of 2006 on the Protection of Witnesses and Victims. Originality/value The originality of this research is using the government whistleblower as the mediation variable in relationship between auditor’s ethics, auditor’s commitment and auditor’s independence on audit quality, with the object being auditor in South Sulawesi, Central Sulawesi and West Sulawesi, Indonesia.
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Md. Ali, Azham. "1MDB: The Background." Journal of Public Administration and Governance 4, no. 4 (January 17, 2016): 133. http://dx.doi.org/10.5296/jpag.v5i4.8885.
Full textAbstract:
The 1MDB stands for 1Malaysia Development Berhad. It is a company formed in 2009 by the federal government of Malaysia. 1MDB had become such a problem for many by late 2014. And today a year later the sad and debilitating saga continues unabated. The case of the 1MDB should be of a particular interest for students and scholars of auditing, accounting and corporate governance since it involves the following: the alleged disappearance of a huge amount of company’s funds; the apparent hiding of significant amount of real losses year after year with the accounting of paper profits originated from repeated fair revaluations of properties or other assets; the possibility of repeated cases of audit failure; the probe conducted by various parties locally which include the Office of the Auditor General; and, the lack of evidence of best practices in corporate governance being implemented since its formation. Each of these five areas of concern is laid bare in a series of five case studies where the materials come mainly from three news portals which are based inside the country: MalaysiaKini, The Malaysian Insider and Free Malaysia Today. All the published materials of concern are dated up to the end of June 2015. It is also notable that following the completion of these case studies, the work on another series of case studies shall be embarked upon. The new series shall give focus upon what has taken place since early July 2015. The intention behind the writing of these cases is to have them used in classroom discussions to help towards the emergence ofMalaysia tomorrow that so many inside the country has embarked upon so that history is given as little chance as possible in repeating itself!
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Willianms, Ellery. "Reviewer Acknowledgements." Business and Management Studies 5, no. 1 (March 26, 2019): 90. http://dx.doi.org/10.11114/bms.v5i1.4183.
Full textAbstract:
Reviewer AcknowledgementsBusiness and Management Studies (BMS) would like to acknowledge the following reviewers for their assistance with peer review of manuscripts for this issue. Many authors, regardless of whether BMS publishes their work, appreciate the helpful feedback provided by the reviewers. Their comments and suggestions were of great help to the authors in improving the quality of their papers. Each of the reviewers listed below returned at least one review for this issue.Reviewers for Volume 5, Number 1 Andrzej Niemiec, Poznań University of Economics and Business, PolandAshford Chea, Benedict College, USAAthina Qendro, Robert Gordon University, UKBahram Abediniangerabi, University of Texas, USAFábio Albergaria de Queiroz, Catholic University of Brasília, BrazilFlorin Peci, University of Peja, KosovoFouad Jawab, Universite Sidi Mohamed Ben, MoroccoFuLi Zhou, Zhengzhou University of Light Industry, ChinaGabriela O. Chiciudean, University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca, RomaniaHung-Che Wu, Nanfang College of Sun Yat-sen University, ChinaIulia Cristina Muresan, University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca, RomaniaJason Caudill, King University, USAJulia Stefanova, Bulgarian Academy of Sciences, BulgariaKonstantinos N. Malagas, University of the Aegean, GreeceLucie Andreisová, University of Economics in Prague, CzechMarica Ion Dumitrasco, Academy of Sciences of Moldova, MoldovaMichael Okoche, University of South Africa, UgandaMr. Abdul-Kahar Adam, University of Education, Winneba, GhanaMythili Kolluru, College of Banking and Financial Studies, OmanOksana Seroka-Stolka, Technical University of Czestochowa, PolandOzgur Demirtas, Inonu University, TurkeyRaimundo Lima Filho, University of State of Bahia, BrazilRashedul Hasan, International Islamic University Malaysia, MalaysiaRegina Lenart-Gansiniec, Jagiellonian University, PolandRocsana Tonis, Spiru Haret University, RomaniaSammy Kimunguyi, Office of The Auditor-General, KenyaXhavit Islami, University of Prishtina, KosovoYang Zhao, Sanofi Genzyme, USAZeki Atıl Bulut, Dokuz Eylul University, TurkeyZoran Mastilo, University of East Sarajevo, Bosnia and Herzegovina Ellery WillianmsEditorial AssistantOn behalf of,The Editorial Board of Business and Management StudiesRedfame Publishing9450 SW Gemini Dr. #99416Beaverton, OR 97008, USAURL: http://bms.redfame.com