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1
Mwanza, Olivia, and Benjamin Kaira. "THE EFFECTIVENESS OF INTERNAL AUDITING IN THE PUBLIC SECTOR IN ZAMBIA." Journal of Accounting 5, no. 1 (July 12, 2022): 13–33. http://dx.doi.org/10.47941/jacc.924.
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Purpose: This paper aims at examining factors that have an impact on internal audit effectiveness in the public sector. The objective of this study was to device a model that can be used in the public sector to enhance a sound internal auditing system that will boost financial accountability and quality audit work. The study focused on three independent variables such as management support for internal audit activity, organizational independence on the internal audit work, and the adequate of competent internal audit staff.
Methodology: In order to achieve this, a quantitative survey research design was chosen as the research paradigm underpinning the study using structured questionnaires as data collection tool to a sample of 172 respondents comprising of internal auditors and users of internal audit services who were systematically randomly sampled.
Results: The study findings revealed that both management support and organizational independence were low and that internal audit office of the sampled ministries and parastatals had low technical staff proficiency which limited its capacity to provide effective service. In line with the findings, the study recommended that: (i) the management should appreciate the role of IA by providing the necessary resources and trainings. (ii) Government should ensure that the independence of IA is guaranteed for them to work without fear or interference. (iii) Government should recruit and retain Internal Audit candidates based on their qualifications, experience, training attained and certification by the IIA. The research is limited with the issue of generalizability on other settings; therefore, a similar study can be conducted in the private sector using a mixed method approach.
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Rahma, Rika. "PENGARUH KOMPETENSI, POLA KARIR DAN FUNGSI AUDITOR TERHADAP SERTIFIKASI PENJENJANGAN JABATAN FUNGSIONAL AUDITOR PADA KANTOR INSPEKTORAT KABUPATEN PINRANG." Economos : Jurnal Ekonomi dan Bisnis 1, no. 2 (August 31, 2018): 13–19. http://dx.doi.org/10.31850/economos.v1i2.572.
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The Influence of Competence, Career Patterns, and Auditor Functions on Certification of Auditor Functional Auditor Functional at Inspectorate Office of Pinrang Regency. (Supervised By Mursalim and Muhammad Su'un) This study aims to: to know the Influence generated competence, career pattern and function of auditor toward certification functional functional Auditor gap at Inspectorate Office of Pinrang Regency. This Research Type is Quantitative Research. The object of this research is Inspectorate Office of Pinrang Regency. Sampling technique using census method. Data collection conducted using questionnaires distributed directly to the existing employees at the Inspectorate Office of Pinrang Regency.The results of this study indicate that (1) Competence positively and positively affect the Certification of Functional Auditor Functional Auditor. (2) Career Pattern has negative and insignificant effect on Certification of Functional Auditor Functional Auditor. (3) Auditor function has positive and insignificant effect on Certification of Auditor Functional Auditor Function.
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Yowanda, Vera, Vini Kristina, Riki Pernando, Sherly Sherly, Erika Erika, Wilsa Road Betterment Sitepu, and Rika Dinarianti. "Pengaruh Skeptisme, Pengalaman Auditor, dan Self Efficacy Terhadap Audit Judgement Pada Kantor Akuntan Publik di Medan." Jurnal Ilmiah ESAI 13, no. 2 (May 5, 2021): 124–40. http://dx.doi.org/10.25181/esai.v13i2.1306.
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Judgment audit is a consideration made by public accountants in making an audit plan, and before issuing an opinion on the company's financial statements. The independent variables of this study are skepticism, auditor experience, and self efficacy. The dependent variable of this study is judgment audit. The purpose of this study is to examine and analyze the influence of skepticism, auditor experience, and self efficacy on judgment audits at the Public Accountant Office in Medan. This research uses descriptive quantitative research methods with the nature of research of causal relationships. The data were collected with questionnaires which were tested for validity and reliability before conducting the research. The test equipment used is normality test, multicollinearity test, and heteroscedasticity test. This study uses purposive sampling with a total of 90 respondents in the Public Accountant Office in Medan. The results of the study on the hypothesis indicate that skepticism, auditor experience, and self efficacy partially and simultaneously influence the judgment audit on the Public Accounting Firm in Medan. The conclusion of this study shows that skepticism, auditor experience, and self-efficacy have a positive and significant effect on judgment audits at the Public Accountant Office in Medan.Keywords: Skepticism, Auditor Experience, Self Efficacy, Audit Judgment
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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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Putra, Muh Ade, Dewi Anggraeni, and Diah Ayu Gustiningsih. "Pengaruh Fee Audit dan Reputasi Auditor Terhadap Kualitas Audit pada Kantor Akuntan Publik di Kota Makassar." Tangible Journal 7, no. 1 (June 29, 2022): 55–62. http://dx.doi.org/10.53654/tangible.v7i1.250.
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ABSTRAK
Tujuan dilakukannya penelitian ini yaitu untuk mengetahui pengaruh fee audit dan reputasi auditor terhadap kualitas audit pada Kantor Akuntan Publik di Kota Makassar. Jenis penelitian ini adalah penelitian kuantitatif. Teknik pengumpulan data menggunakan kuesioner. Jumlah responden sebanyak 35 auditor yang bekerja di Kantor Akuntan Publik di Kota Makassar. Metode analisis menggunakan analisis regresi berganda, Alat analisis data yang digunakan untuk menguji hipotesis diolah dengan menggunakan bantuan program SPSS. Hasil uji t (parsial) variabel fee audit menunjukkan bahwa fee audit berpengaruh positif terhadap kualitas audit, dan hasil uji t (parsial) variabel reputasi auditor menunjukkan bahwa reputasi auditor berpengaruh positif terhadap kualitas audit.
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The purpose of this study is to determine the effect of audit fees and auditor reputation on audit quality at Public Accounting Office in Makassar City. This type of research is quantitative research. Data collection techniques using a questionnaire. The number of respondents as many as 35 auditors who work in the Public Accounting Office in Makassar City. The analysis method uses multiple regression analysis. The data analysis tool used to test the hypothesis is processed using the SPSS program. The results of the t-test (partial) of the audit fee variable show that the audit fee has a positive effect on audit quality, and the t-test (partial) result of the auditor's reputation variable shows that the auditor's reputation has a positive effect on audit quality.
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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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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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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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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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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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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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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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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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Mutua, Simon Mutinda, and Linda Kimencu. "Leadership Roles And Performance At The Office Of The Auditor General In Kenya." International Journal of Scientific and Research Publications 12, no. 11 (November 24, 2022): 255–59. http://dx.doi.org/10.29322/ijsrp.12.11.2022.p13133.
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Cisadani, Suci Fitria, and Aida Wijaya. "Pengaruh skeptisme profesional dan kompetensi auditor terhadap kualitas audit jarak jauh pada masa pandemi Covid-19 pada kantor Akuntan Publik di Bandung." Owner 6, no. 4 (October 1, 2022): 3424–32. http://dx.doi.org/10.33395/owner.v6i4.1143.
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Audit quality is the market value probability that the audit report will find opportunities in the financial statements, namely violations of the client's accounting system. In order to support audit quality, auditors must have a skeptical and competent attitude. The formulation of the problems studied in this study are: (1) How is the effect of professional skepticism of auditors on remote audit quality during the Covid-19 pandemic. (2) How does auditor competence affect remote audit quality during the Covid-19 pandemic. (3) How does professional skepticism and auditor competence affect remote audit quality during the Covid-19 pandemic. This study aims to determine the effect of professional skepticism and auditor competence on remote audit quality during the Covid-19 pandemic. The sample method used is simple random sampling method with a sample of 50 auditors at the Bandung City Public Accountant Office. The data analysis method used in this research is using multiple linear regression analysis method using SPSS 25 software. The results of this study indicate that professional skepticism (X1) and Auditor competence (X2) has a positive and significant effect simultaneously on quality of remote audits during the covid-19 pandemic (Y).
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Pratiwi, Alma, Kartini Kartini, and Aini Inrijawati. "Pengaruh Role Conflict dan Role Ambiguity terhadap Kinerja Auditor dengan Kecerdasan Intelektual sebagai Variabel Moderasi." Owner 7, no. 1 (December 25, 2022): 141–55. http://dx.doi.org/10.33395/owner.v7i1.1355.
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This study aims to examine the effect of role conflict and role ambiguity on auditor performance with intellectual intelligence as a moderating variable. The population in this study are all auditors who work in the office of the Inspectorate of South Sulawesi Province. The total population in this study is 45 people. Because the population in this study is less than 100, the sample selection method to be used is the saturated or census sampling method where all members of the population are sampled. This study used primary data by conducting direct research in the field by giving questionnaires or question sheets to 45 respondents. The data analysis method uses the partial least squares method with a structural equation model approach to examine the effect of role conflict and role ambiguity on auditor performance with intellectual intelligence as a moderating variable. The results of the study show that the role conflict variable has a negative and significant effect on auditor performance; the variable role ambiguity has a negative and significant effect on auditor performance; intellectual intelligence can moderate the effect of role conflict on audit performance; and intellectual intelligence cannot moderate the effect of role ambiguity on audit performance.
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Fauzi Hasibuan, Ahmad Kodri, Rina Br Bukit, and Endang Sulistya Rini. "The Effect of Framing, Halo Effect and Auditor's Experience on Audit Judgment (Study on Auditors Public Accountant Office (KAP) in Medan City)." International Journal of Research and Review 9, no. 9 (September 8, 2022): 37–47. http://dx.doi.org/10.52403/ijrr.20220905.
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This study aims to analyze and determine Framing, Halo Effect, and Auditor Experience on Audit Judgment. The population in this study is at the Medan KAP office, and the number of samples in this study is 50 people who work as auditors in the city of Medan. This study uses primary data from a questionnaire distributed to the research sample. Respondent data obtained and collected were then analyzed using SPSS tools. The analytical method used is descriptive statistics, classical assumption test, and multiple linear regression for hypothesis testing. Based on the data processing results using hypothesis testing, partially Framing and Halo Effect has a negative and insignificant effect on Audit Judgment. Auditor Experience has a positive and insignificant effect on Audit Judgment. Simultaneously, overall has a positive and significant influence. The predictive ability of these four variables on Audit Judgment is 32.6%, while other factors outside this research model influence the remaining 67.6%. Keywords: Audit Judgment, Framing, Halo Effect, Auditor Experience
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Mahmud, Mahmud, Budi Eko Soetjipto, and Cipto Wardoyo. "The Influence of Professional Ethics and Emotional Intelligence Implementation on Auditor Performance." Journal of Sosial Science 3, no. 3 (May 20, 2022): 507–15. http://dx.doi.org/10.46799/jss.v3i3.343.
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is study aims to determine the effect of professional ethics and emotional intelligence on the performance of auditors at the District Inspectorate Office Dompu.The method used in this study is a quantitative method with a descriptive and associative approach using primary data. Statistical analysis used in this research is validity test, reliability test, normality test, classical assumption test, multiple linear regression analysis, hypothesis testing using t-test and f test and coefficient of determination analysis with the help of the SPSS program. The study results reveal: 1) professional ethics and emotional intelligence have a simultaneous effect on auditor performance. The Fable value of 3.24 is more minor than the Fount of 39.810, with a significant value less than 0.05, which is 0.000. 2) professional ethics and emotional intelligence significantly affect auditor performance with the result that the t value on professional ethics is 3.513, which means that the t count is more significant than the t table of 1.68595 and has a significant level of 0.05. This shows that the professional ethics variable positively affects auditor performance. The t value of emotional intelligence is 4.285, with a significance value of 0.032. In other words, the emotional intelligence variable positively affects auditor performance. So that future researchers can add or respond to other variables besides professional ethics and emotional intelligence on auditor performance to realize even better research.
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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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Hayani, Ica nur, Agustinus Rinto, Irenius Iyel, and Hendrik Suhendri. "INDEPENDENSI AUDITOR DI MASA PANDEMI COVID-19 (STUDI PADA KAP "X" MALANG)." Akuntansi dan Teknologi Informasi 15, no. 1 (March 31, 2022): 1–7. http://dx.doi.org/10.24123/jati.v15i1.4708.
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The Covid-19 pandemic has implications for business activities in general and has implications for the Public Accounting Firm (KAP) business, especially in terms of an auditor's independence. Meanwhile, independence is generally related to the ability of an auditor to be impartial and not easily influenced by certain parties to support audit quality during the Covid-19 Pandemic. This study aims to determine the auditor’s perception of independence during the Covid-19 Pandemic at KAP “X” Office. The paradigm in this study is the Interpretive Paradigm. This type of research is a qualitative approach. Data collection techniques using the method of observation, interviews and documentation. Test the validity of the data using the source triangulation method. The stages in this research are using data reduction, data presentation and concluding (verification). The results showed a statement from one of the informants who stated that there was a request from the client who asked the KAP auditor “X” to give a fair opinion so that there was a continuity of cooperation with the client. Based on this statement, it can be interpreted that during the Covid-19 Pandemic, there was pressure from the client on the auditor to give a fair opinion on the company’s financial performance. Therefore, the auditor needs to consistently adhere to the principle of independence to maintain the audit quality of the financial statements.
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Kalubula, Maybin. "Epidemiology of Kaposi’s sarcoma in Zambia, 2007 - 2014." Malawi Medical Journal 32, no. 2 (June 30, 2020): 74–79. http://dx.doi.org/10.4314/mmj.v32i2.4.
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BackgroundKaposi’s sarcoma (KS) is the most prevalent HIV and AIDS-associated cancer in the world. Zambia has been considered as part of the “KS belt”, where endemic KS has been prevalent. This study, therefore, aimed to present the descriptive epidemiology of Kaposi’s sarcoma in Zambia from 2007 – 2014.MethodsWe conducted the descriptive epidemiology of Kaposi’s sarcoma in Zambia nested on two data sources; the Zambia National Cancer Registry (ZNCR) Kaposi’s sarcoma (KS) data, and population-based HIV data from the Zambia National AIDS Council (NAC). Central Statistics Office (CSO) demographic data were used to determine the prevalence and annual incidence of KS. KS sample was 2521while HIV data from NAC were already population-based (HIV impact assessment survey). We used Microsoft Excel and SPSS version 21 in graphical computation and statistical analyses.ResultsBoth HIV and KS were highly prevalent in Lusaka, Central, and Southern provinces. ART coverage ranged from 40% - 60%; HIV prevalence was 14.9% in females and 9.5% in males while KS prevalence was 13/100,000 in females and 21/100,000 in males. HIV prevalence was associated with KS prevalence with r = 0.827 and a p-value of 0.001 in males, and r = 0.898 with a p-value of 0.000 in females. There were 61% confirmed HIV seropositive KS, 18% confirmed HIV seronegative KS and 21% unknown HIV status KS.ConclusionsThe high prevalence of KS in Zambia is as a result of the high prevalence of HIV. The identified two key interventions for the reduction of KS morbidity are; reducing HIV infection rate and improving ART coverage across the country.
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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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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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Aurani, Dita Nurul, and Nita Erika Ariani. "PENGARUH STRUKTUR AUDIT, INDEPENDENSI, DAN PROFESIONALISME TERHADAP KINERJA AUDITOR (STUDI PADA INSPEKTORAT ACEH)." Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 7, no. 3 (October 10, 2022): 359–68. http://dx.doi.org/10.24815/jimeka.v7i3.20783.
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This study aims to determine how much influence audit structure, independence and professionalism have on auditor performance at the Aceh Inspectorate. The population in this study were all auditors who worked at the Aceh Inspectorate Office, totaling 50 auditors. This study uses a non-probability sampling technique with the census method so that the entire population of 50 respondents is used as a sample. The data used is primary data through the distribution of questionnaires. The statistical test used multiple linear regression analysis with the help of SPSS version 26 application. The results showed that the coefficient of determination (R2) was only 50.3%. The results of this study indicate that there are many other variables that affect the performance of the auditor. However, of the three variables tested, the audit structure is the variable that has the most influence. The use of a qualified audit structure through the procedures and techniques applied by the auditors greatly affects the quality of the audits produced by the auditors so that their performance becomes better. In order for the research to be more meaningful, further researchers should examine other independent variables such as ethics, work performance, integrity, career development, work experience, years of service, knowledge, and credibility of an auditor.
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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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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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Hadisantoso, Erwin, Emillia Nurdin, and Mulyati Akib. "The Effect of Competence and Independence on Professional Skepticism and Audit Quality." Atestasi : Jurnal Ilmiah Akuntansi 5, no. 1 (March 31, 2022): 183–96. http://dx.doi.org/10.57178/atestasi.v5i1.156.
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This study empirically examines the influence of competence and independence on professional skepticism and its relationship to audit quality (BPKP Representative Office of South Sulawesi Province). This research is descriptive quantitative research, which uses primary data. The sample of this research is the Auditor of the BPKP Representative Office of South Sulawesi Province, amounting to 46 people. The hypothesis test used is Structural Equation Modeling (SEM) analysis based on variance, namely Partial Least Square (PLS). The results of this study indicate that competence has a positive and significant effect on professional skepticism, independence has a positive and significant effect on professional skepticism, competence has a positive and significant impact on audit quality, independence has a positive and significant effect on audit quality and professional skepticism has a positive impact and essential to audit quality.
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Kalubula, Maybin, Heqing Shen, Mpundu Makasa, and Longjian Liu. "Epidemiology of Cancers in Zambia: A significant variation in Cancer incidence and prevalence across the nation." Malawi Medical Journal 33, no. 3 (September 27, 2021): 186–95. http://dx.doi.org/10.4314/mmj.v33i3.6.
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BackgroundCancer is one of the leading causes of death worldwide. More than two-thirds of deaths due to cancers occur in low- and middle-income countries where Zambia belongs. This study, therefore, sought to assess the epidemiology of various types of cancers in Zambia.MethodsWe conducted a retrospective observational study using the Zambia National Cancer Registry (ZNCR) population based data from 2007 to 2014. Zambia Central Statistics Office (CSO) demographic data were used to determine catchment area denominator used to calculate prevalence and incidence rates of cancers. Age-adjusted rates and case fatality rates were estimated using standard methods. We used a Poisson Approximation for calculating 95% confidence intervals (CI). ResultsThe seven most cancer prevalent districts in Zambia were Luangwa, Kabwe, Lusaka, Monze, Mongu, Katete and Chipata. Cervical cancer, prostate cancer, breast cancer and Kaposi’s sarcoma were the four most prevalent cancers as well as major causes of cancer related deaths in Zambia. Age adjusted rates and 95% CI for these cancers were: cervix uteri (186.3; CI = 181.77 – 190.83), prostate (60.03; CI = 57.03 – 63.03), breast (38.08; CI = 36.0 – 40.16) and Kaposi’s sarcoma (26.18; CI = 25.14 – 27.22). CFR were: Leukaemia (38.1%); pancreatic cancer (36.3%); lung cancer (33.3%); and brain, nervous system (30.2%). The cancer population was associated with HIV with p- value of 0.000 and a Pearson correlation coefficient of 0.818.ConclusionsThe widespread distribution of cancers with high prevalence observed in the southern zone may have been perpetrated by lifestyle and sexual culture (traditional male circumcision known to prevent STIs is practiced in the northern belt) as well as geography. Intensifying cancer screening and early detection countrywide as well as changing the lifestyle and sexual culture would greatly help in the reduction of cancer cases in Zambia.
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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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Ginting S, Wahyudi Pialanta, Iskandar Muda, and Yeni Absah. "Effects of Skill, Independency, Objectivity and Audit Work Experience on the Quality of Audit Outcome with Audit Ethics as a Moderating Variable in the Inspectorate Office of Karo Regency." International Journal of Research and Review 9, no. 2 (February 15, 2022): 209–23. http://dx.doi.org/10.52403/ijrr.20220230.
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The quality of audit outcome is a reflection of the action of an auditor who audits based on auditing standard and reports it with adequate evidence to the stakeholders. The objective of the research is to find out the influence of skill, independency, objectivity, and audit work experience, with audit ethics as a moderating variable in the Inspectorate Office of Karo Regency. The population was auditors and functional officials in the Inspectorate Office of Karo Regency. The population is made up of 48 auditors and functional officials in the Inspectorate Office of Karo Regency. Primary data are analyzed by using Partial Least Square (PLS) approach. The result of the research shows that independency has positive and significant effects on the quality of audit outcome. Skill, objectivity, and audit work experience do not have any significant effects on the quality of internal audit outcome. It is also found that audit ethics owned by auditors cannot strengthen the effects of skill, independency, objectivity, and audit work experience on the audit quality in the Inspectorate Office of Karo Regency. Keywords: skill, Independency, objectivity, audit work experience, audit ethics, quality of audit outcome.
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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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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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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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Simasiku, Tashar. "The Impact of Funding on Quality of Early Childhood Education Service Provision in Zambia from 2015-2018." TEXILA INTERNATIONAL JOURNAL OF ACADEMIC RESEARCH 8, no. 1 (February 26, 2021): 14–24. http://dx.doi.org/10.21522/tijar.2014.08.01.art002.
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High-quality Early Childhood and Education (ECE) is critical to positive child development and generates high economic returns. On the contrary, Access to quality ECE in Zambia remains low particularly for the vulnerable. The situations are compounded by inadequate funding to the ECE subsector. This study evaluated the effect of funding on the quality of ECE in Zambia for the period 2015 to 2018. It assessed the effect of funding on the provision of ECE services by analysing the funding patterns to the Ministry of General Education through to Directorate of Early Childhood Education (DECE), Provincial Education Office (PEO), District Education Board Office (DEBO) and finally the 10 identified schools /ECE centres. To assess effect on quality, the study analysed the effect of funding on the eight identified early learning quality elements as espoused by the Ministry of General Education. These are, Infrastructure, Water and sanitation, Playgrounds, Furniture, Equipment and materials, Staffing, Support Staff and Enrolment. The methodology employed in this study included desk review of the funding reports at the identified fund management levels as well as Key Informant Interviews (KII) at each identified level. The results from the desk review and KII indicated that, funding to ECE for the period 2015 to 2018 was inadequate. At school level, much of the funding went toward equipment and materials while Water and Sanitation Infrastructure, Playgrounds, Furniture Equipment and materials were inadequately funded. This negatively affected the quality of ECE services provided in Zambia between 2015 to 2018.
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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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Mohammad, Yonis Omar, and Parzheen Shekh Mohammad Aziz. "Evaluating the Performance Quality of the External Auditor Under the Requirements of International Auditing Standards (ISA220-ISA700) An applied Research in A number of Auditing Offices Operating in Erbil- Kurdistan Region of Iraq." Journal of University of Raparin 9, no. 4 (September 29, 2022): 348–86. http://dx.doi.org/10.26750/vol(9).no(4).paper16.
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The work of the external audit is to provide services for auditing the financial statements and expressing an opinion on the financial statements in the economic units، and as it is known، the parties benefiting from the financial statements are many and many، such as investors، lenders، shareholders، and the government. In order to ensure the correctness and fairness of the financial statements، they must be audited by a person or an auditing institution، and this is what is called an external audit. Here، the importance of external auditing appears in the completion of high-quality and superior work to give reassurance to the parties using the financial statements. The research aims to define the requirements and scope of international auditing standards No. (220) and (700)، as well as assessing the quality of the professional performance of the external auditor by applying to five auditing offices operating in the Kurdistan Region of Iraq - Erbil to find out the strengths and weaknesses of the external auditor in the audit process By knowing the extent of his commitment in professional performance and in preparing the final report، with the requirements of international auditing standards No. (220 and 700). The research reached a number of conclusions، the most important of which is the following: The highest audit quality indicator was achieved by the Account Control Office No. (5) in accordance with the requirements of standards (220) and (700). And the lowest audit quality indicator in relation to compliance with the requirements of the standard (220) was achieved by the Account Control Office No. (1) As for the lowest audit quality indicator in relation to compliance with the requirements of the standard (700)، it was achieved by the Audit Office No. (2).. The most important recommendation is the researchers' recommendation to adopt international auditing standards in general، as it adds credibility to financial reports and contributes to supporting and achieving quality in the audit process.
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Siziva, Seter, James Gita Hakim, and Jonathan Matenga. "Differential HIV risk factors among female general nurses. Nurse midwives and office workers/teachers in Zambia." Journal of Clinical Epidemiology 49 (January 1996): S21. http://dx.doi.org/10.1016/0895-4356(96)89232-8.
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Armstrong, Anona, and Yongqiang Li. "Governance and Sustainability in Local Government." Australasian Business, Accounting and Finance Journal 16, no. 2 (2022): 12–31. http://dx.doi.org/10.14453/aabfj.v16i2.3.
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According to auditor reports in 2021, local government councils are failing their communities and their voters. Victorian Auditor General’s Office (VAGO) Reports 2021 suggest that the Councils of local governments are rife with conflicts of interest, manipulation of land deals, lacking independence and captured by their CEOs. The Victorian Government has recently introduced a new Local Government Act 2020 (VIC) to address the corruption, poor professional conducts of particular individuals and poor organisational culture exhibited by local government councils. The paper raises questions about what this will mean for local government governance, risk management and accountability, culture and leadership, relationships within councils, and how the inclusion of community governance will impact on the selection of and efficient delivery of programs. A fundamental challenge facing local government is determining the sustainable governance structures and practices that meet the needs of their communities in ways that balance economic, environmental, social and governance concerns. The paper draws on previous research that touch on ESG issues and identifies some areas for further research.
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Agus Joko. "Determination of Auditor Experience, Task-Specific Knowledge, and Implementation of Institution Governance Against Fraud Prevention." Aptisi Transactions on Technopreneurship (ATT) 5, no. 1 (January 18, 2023): 9–18. http://dx.doi.org/10.34306/att.v5i1.276.
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This type of qualitative descriptive research. The population of the BPK RI office is 30 respondents. The data analysis technique used in this research is Confirmatory Factor Analysis (CFA). Factor analysis is one of the multivariate statistical techniques used to summarize (data summarization) and reduce data (data reduction) from a large number of variables into a smaller number. The results of data processing and data analysis, the results obtained that the factors that influence Fraud Prevention are based on their formation, only two factors whose diagonal value is above 0.5, it is sufficient to represent the two factors formed which are the factors that affect the Fraud Prevention, namely Auditor Experience and Task-Specific Knowledge
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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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Desai, Bhupat M., and N. V. Namboodiri. "Agricultural Development under the New Economic Environment: A Case of Zambia." Vikalpa: The Journal for Decision Makers 23, no. 4 (October 1998): 75–88. http://dx.doi.org/10.1177/0256090919980408.
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The case featured in this issue discusses Zambia's agricultural development particularly in the context of the new economic environment. Zambia is unique compared to most developing countries in that its share of agriculture in national income is less than 20 per cent while its share of work-force is over 80 per cent. Even the percentage of people living in absolute poverty is high. Also⁄ labour in general is underutilized and 75 per cent of agricultural labour compose of women. Thus⁄ according to Bhupat Desai and Namboodiri⁄ there is a compelling case for developing agriculture. Readers are invited to send their responses on the case to Vikalpa office.
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Faiz, M. Adam Syafrizal, and Sari Andayani. "Pengaruh Independensi, Komitmen Organisasi, Gaya Kepemimpinan dan Pemahaman Good Governance terhadap Kinerja Auditor Pemerintah." Ekonomis: Journal of Economics and Business 6, no. 2 (September 26, 2022): 656. http://dx.doi.org/10.33087/ekonomis.v6i2.599.
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This study purpose is to research and test “the effect of independence, organizational commitment, leadership style, and understanding of good governance on the performance of government auditors”. This research is quantitative using primary data. Population used in this study are auditors that work in the representative office of BPKP in East Java. This study is using non-probability sampling as sampling technique with the purposive sampling method. This research used 60 respondents as sample with the criteria of a.) government auditors b.) having work experience in the audit field for 5 years. This research is using PLS (Partial Least Square) as analysis technique. This study found that there is an effect of independence on the performance of government auditors, the effect of organizational commitment on the performance of government auditors, the influence of leadership style on the performance of government auditors, and the influence of good governance on the performance of government auditors.
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Muzurura, Joe, and Emmanuel Mutambara. "Effective Supreme Auditing Institutions, Sound Public Finance Management and National Development: Lessons for Zimbabwe’s Office of Auditor General." Humanities and Social Sciences Letters 10, no. 3 (June 2, 2022): 223–37. http://dx.doi.org/10.18488/73.v10i3.3017.
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Numerous reports on systemic public corruption, fraud, illicit financial outflows, and corporate mis-governance in Zimbabwe’s public sector have brought the effectiveness of the country’s supreme audit institution under intensive public foci. There are now urgent calls for the country’s supreme audit institution to go beyond the traditional compliance-oriented cynosure by addressing challenges in the public sector that are encumbering national development. The aim of the paper is to interrogate with the aid of structural equation modelling the relationship among an effective supreme auditing institution, national development, and sound public finance management. Data was collected using a structured questionnaire administered on a multi-stage cluster sample of 210 public officials in Zimbabwe’s public sector. We found the relationship among three statistically significant at 99% level of confidence implying that increasing audit effectiveness has both feedback and feedforward effects on sound public finance management and, national development. Strategies that enhance auditor independence, public sector financial accountability and public trust have been recommended for a robust public finance management and sustainable national development.
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Wijaya, Larissa, Veronica Wijaya, and Katherin Katherin. "Pengaruh Profesionalisme, Etika Auditor, Pengalaman Kerja, dan Fee Audit terhadap Kualitas Audit pada KAP Medan." Ekuitas: Jurnal Pendidikan Ekonomi 9, no. 2 (December 26, 2021): 335. http://dx.doi.org/10.23887/ekuitas.v9i2.40258.
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In the process of obtaining the quality of a financial report, auditors are needed to master a good basis. This study includes respondents who are in the city of Medan. Due to the fact that the city of Medan has a number of KAPs on a relatively wide scale and demands that the presence of auditors be independent to carry out a review of the financial statements in presenting their views on the basis of the research, the participation in determining audit quality is representative enough for this research to be carried out. Professionalism, auditor ethics, work experience, and audit fees all have an impact on audit quality at the Medan KAP office. This research is quantitative and the data collection technique is by distributing questionnaires. The Medan Public Accounting Firm is the focus of the research demographics. In the following research, the number of auditors is 92 people. The data was tested using descriptive statistics, then tested the classical assumptions using normality, multicollinearity, heteroscedasticity and glesjer tests and hypothesis testing using multiple regression models assisted by IBM SPSS Statistics 22 software.Professionalism, work experience auditor ethics, and audit fees explain 17.5% of audit quality, and 82.5% are variables not described in this study.
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Jassin, Rivcy, Jantje J. Tinangon, and Novi Swandari Budiarso. "Alternative Procedures and Quality of Financial Report Audit Results in the Era of the Covid 19 Pandemic." Journal of Business and Management Review 3, no. 12 (December 31, 2022): 881–902. http://dx.doi.org/10.47153/jbmr312.5652022.
Full textAbstract:
This study aims to determine the implementation, constraints, efforts to overcome obstacles, and the result audit quality when using the alternative procedures for auditing local government financial report (LKPD) which is conducted by The Representative of Audit Board Indonesia in North Sulawesi Province (BPK of North Sulawesi) in the Covid 19 Pandemic Era.This study uses a qualitative method with a case study approach. The data was collected through interviews and documentation studies. The results showed that The Representative of Audit Board Indonesia in North Sulawesi Province had implemented alternative procedures for auditing local government financial report by preparing adequate regulations and policies. Improving the competence of the auditor through training, workshops, socialization, dissemination, knowledge transfer forum, compiling Frequently Asked Questions (FAQ), and making messenger group. In addition, preparing an audit program that accommodates alternative procedures in accordance with existing regulations, developing audit strategies and alternative procedures through the utilization of the Internal Government Supervisory Apparatus (APIP), utilizing information technology, and tiered reviews. Problem that faced in implementing alternative procedures are the lack of local government commitment in preparing a stable internet network, supporting devices, personnel in related office, the number of competent APIP teams as needed. Lack experience auditor does not have the same knowledge about the details of steps and supporting documents. These issues can be overcome through increasing local government commitment, the number competence APIP team as needed, and the competence of new auditor of Audit Board Indonesia.The quality of audit results in the era of the Covid 19 pandemic has fulfilled the requirement with indicators of quality control and quality assurance achievements, the achievement of the auditee satisfaction index for LKPD examinations, the achievement of timely submission of LKPD audit report (LHP LKPD), and the achievement of the percentage of lawsuits against LHP won by the Audit Board of Indonesia