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Agyemang, Gloria, Brendan O’Dwyer, and Jeffrey Unerman. "NGO accountability: retrospective and prospective academic contributions." Accounting, Auditing & Accountability Journal 32, no. 8 (December 2, 2019): 2353–66. http://dx.doi.org/10.1108/aaaj-06-2018-3507.
Повний текст джерелаАнотація:
Purpose The purpose of this paper is to offer a retrospective and prospective analysis of the themes explored in the 2006 Accounting, Auditing and Accountability Journal special issue on non-governmental organisation (NGO) accountability. Design/methodology/approach The paper is a reflective review essay. Findings The paper outlines how a number of themes in the 2006 special issue addressing downward accountability, hierarchical accountability and management control have been subsequently developed in a selection of papers from the accounting literature. The development of these themes leads to several suggestions for future research in NGO accountability. Originality/value The paper offers a systematic, original perspective on recent developments in certain areas of the field of NGO accountability.
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Nyamori, Robert Ochoki, Abu Shiraz Abdul-Rahaman, and Grant Samkin. "Accounting, auditing and accountability research in Africa." Accounting, Auditing & Accountability Journal 30, no. 6 (August 21, 2017): 1206–29. http://dx.doi.org/10.1108/aaaj-05-2017-2949.
Повний текст джерелаАнотація:
Purpose The purpose of this paper is to discuss developments in governance in Africa and the opportunities this offers to accounting, auditing and accountability researchers. The paper also provides an overview of the other contributions in this accounting, auditing and accountability special issue. Design/methodology/approach This paper provides a contemporary literature review on governance and accountability in Africa, identifying the key developments in public sector reform and the research gaps that still need to be filled. While the paper focuses on Sub-Saharan Africa, the authors draw on examples from Ghana, Kenya, and South Africa – geographically representing east, west, and south of the continent. Findings The paper finds that governance has emerged as a crucial issue that has a significant effect on the economic development of African countries. This has been associated with a myriad of reforms which range from anti-corruption measures to public financial management reforms. The authors find that the implementation and effects of these reforms have not been adequately researched by accounting scholars. Research limitations/implications This is a review of a limited literature. Empirical research and a more comprehensive review of the literature from public administration and other disciplines might provide other new insights for research on governance in Africa. A further limitation is that the study has focused on a review of the most recent reforms while earlier reforms should be of particular interest to accounting historians. Originality/value This paper and other contributions to this special issue of AAAJ provide a basis and an agenda for accounting scholars seeking to undertake interdisciplinary research on Africa.
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Adams, Carol, and Carlos Larrinaga. "Special issue ofaccounting, auditing and accountability journal." Social and Environmental Accountability Journal 25, no. 1 (April 2005): 14. http://dx.doi.org/10.1080/0969160x.2005.9651730.
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Dumay, John, Charl de Villiers, James Guthrie, and Pei-Chi Hsiao. "Thirty years of Accounting, Auditing and Accountability Journal." Accounting, Auditing & Accountability Journal 31, no. 5 (June 18, 2018): 1510–41. http://dx.doi.org/10.1108/aaaj-04-2017-2915.
Повний текст джерелаАнотація:
Purpose The purpose of this paper is to analyse the highly cited articles published in Accounting, Auditing and Accountability Journal (AAAJ), since its inception, to answer three research questions: first, how have scholarly articles published in AAAJ developed? second, what are the focus areas and characteristics of articles in AAAJ, and who are the influential authors? third, who are the emerging next generation scholars and what are the emerging research themes in AAAJ? Design/methodology/approach A structured literature review (SLR) was used to analyse 126 most cited classic AAAJ articles and 21 additional emerging articles published between 1988 and 2016. Traditional literature reviews can have varied results because of a lack of rigour. The SLR method allows for an examination in detail of the articles, authors, focus areas and pattern of AAAJ publishing over three decades. Findings The findings show increased diversity in more recent years in theories, methods, origins, focus areas, and where AAAJ articles are cited, which highlights that the interdisciplinary accounting research project is maturing and remaining true to the ideal of being inclusive. Research limitations/implications Within this diversity, the analyses show that AAAJ remains focussed on and presents opportunities for impactful accounting research related to social issues, including non-financial corporate reporting/disclosure, public sector accounting, corporate governance and alternative forms of accounting, audit and accountability. Additionally, there is a need for more practice-based research to address the “wicked” problems at the intersection between accounting and society. Originality/value This paper presents accounting researchers with an opportunity to develop insightful and publishable studies. Also, it serves as a basis for developing future research agendas in the interdisciplinary accounting field.
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Warnock, Keith. "Auditing Bloom, editing Joyce: accounting and accountability inUlysses." Accounting, Business & Financial History 18, no. 1 (March 2008): 81–95. http://dx.doi.org/10.1080/09585200701824765.
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Phiri, Joseph, and Pinar Guven-Uslu. "Social networks, corruption and institutions of accounting, auditing and accountability." Accounting, Auditing & Accountability Journal 32, no. 2 (February 18, 2019): 508–30. http://dx.doi.org/10.1108/aaaj-07-2017-3029.
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Purpose The purpose of this paper is to investigate institutions of accountability in Zambia in order to understand how social networks may influence such institutions not to discharge their mandates as expected from time to time. The study equally seeks to explore how social networks may perpetuate corrupt activities and compromise the functioning of institutions of accountability. Design/methodology/approach The conceptual framework adopted in this study draws on insights from social network theory (SNT) and Bourdieu’s ideas of capital to devise a critical lens for investigating network activity and its influence on the functioning of institutions of accountability. Qualitative data were collected through semi-structured interviews with respondents drawn from different institutions of accountability. Social network analysis was conducted through content analysis. Findings Research findings highlight the presence of networks of a corrupt nature operating within government structures and some institutions of accountability. Manifested in the form of systemic and familial archetypes, these networks appear to be championed and propelled by senior government officials like controlling officers and other actors of a political nature including ministers and presidents. Most of these corrupt activities are organised through brokerage mechanisms that interface internal and external networks. Research limitations/implications Due to the clandestine nature of corruption activities, however, the study was unable to determine measures of centrality and density since these details were not forthcoming during interviews. Such information could only become available if willing individuals involved in corruption could be identified so that they explain who they conduct their corruption with together with the number of connections involved and the most influential individuals in those networks. Social implications This study helps us to understand that activities of a corrupt nature are often undertaken through well-connected groups and networks that make it difficult for institutions of accountability to detect and untangle such activity. The study also suggests that accountants and other accountability actors may have forgotten that accounting is not just a technical discourse for enhancing one’s economic status but is an ethical profession as well. There is a great need to put institutions in place which should hold everyone, including the president and ministers, accountable to the Zambian people in the light of wrongdoing. Dismantling the corrupt network activities inferred from the data entails a complete top-down change in systems of politics, governance, wealth distribution and social values. Originality/value This study contributes towards filling the gap of undertaking accounting research of a critical nature focussed on African contexts (Rahaman, 2010). The paper is equally an attempt at providing empirical flesh to Laughlin’s (1991) framework on organisational transformations through complementing that framework with SNT. The study is also among the first to draw on the experiences and insights of actors working within institutions of accountability to highlight accountability challenges within an African context.
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Guthrie, James, and Lee Parker. "Diversity andAAAJ: interdisciplinary perspectives on accounting, auditing and accountability." Accounting, Auditing & Accountability Journal 17, no. 1 (February 2004): 7–16. http://dx.doi.org/10.1108/09513570410525184.
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Ng, Andy Y. "Public Accountability and Performance Auditing in Government." International Journal of Auditing 6, no. 2 (July 2002): 109–18. http://dx.doi.org/10.1111/j.1099-1123.2002.tb00008.x.
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Baker, Ron. "Special issue: Government accounting, auditing and accountability: A Canadian perspective." Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration 36, no. 2 (June 2019): 288–89. http://dx.doi.org/10.1002/cjas.1536.
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Babatunde, Shakirat Adepeju, and Opoku Fofie. "Equipping Public Servants with Accrual Accounting for Transparency, Accountability and Efficiency – Evidence from Nigeria and Ghana." Accounting and Finance Review (AFR) Vol.1(1) Dec. 2016 1, no. 1 (December 1, 2016): 01–10. http://dx.doi.org/10.35609/afr.2016.1.1(1).
Повний текст джерелаАнотація:
Objective - This study is based on the social welfare viewpoint of accounting. It examines the benefits of accrual accounting as a replacement for cash accounting as a measure to enhance public service transparency, accountability, and efficiency in the public sectors of Nigeria and Ghana. Methodology/Technique - This study is based on a sample of 375 respondents from the accounting, auditing and budgeting cadres and legislatives of the public sector in Nigeria. In the Ghana perspective, 25 high-ranking public servants in the accounting, auditing and budgeting cadres were interviewed for the study. Three hundred and twenty-six valid responses representing 87% of the samples in Nigeria and the Ghana context were retrieved for analysed via descriptive statistics. Findings - Findings indicate that there is a significant association between accrual accounting and transparency, accountability, and efficiency in the public sectors of Nigeria and Ghana. Novelty - This study has the potential for improving financial reporting in the public sector. It is useful to researchers and academics because its focus on societal accounting is of current interest to accounting professionals and researchers. Type of Paper: Empirical Keywords: Accountability; Accrual accounting; Public servants; Efficiency; Transparency. JEL Classification: H83, M41.
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Mzenzi, Siasa Issa, and Abeid Francis Gaspar. "External auditing and accountability in the Tanzanian local government authorities." Managerial Auditing Journal 30, no. 6/7 (July 6, 2015): 681–702. http://dx.doi.org/10.1108/maj-04-2014-1028.
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Purpose – The purpose of this paper is to explore the contribution of external auditing to accountability in the Tanzanian local government authorities (LGAs). Design/methodology/approach – This paper uses content analysis of the external audit reports of the LGAs for the past ten years. Corroborative evidence was gathered through interviews with external auditors, councillors, Parliamentary Committee members and selected internal auditors of the LGAs. Findings – The study finds that external auditing had marginally contributed to the enhancement of accountability within the LGAs. This is mainly attributed to the limited scope and failure of the responsible officials to address audit recommendations. In the light of agency theory, the findings suggest that external auditing has not sufficiently enabled the stakeholders to hold LGAs’ officials accountable. Practical implications – The findings indicate that external auditing can enhance accountability when the scope is widened to provide relevant information and also when audit recommendations are implemented by responsible officials. Originality/value – Most studies of external auditing and accountability have focussed on the developed countries; this is one of the few papers which explores the phenomenon in the context of emerging economies.
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Carnegie, Garry D., and Christopher J. Napier. "The Accounting, Auditing & Accountability Journal Community in its 30th year." Accounting, Auditing & Accountability Journal 30, no. 8 (October 16, 2017): 1642–76. http://dx.doi.org/10.1108/aaaj-12-2016-2804.
Повний текст джерелаАнотація:
Purpose The purpose of this paper is to examine the origins and development of the “Accounting, Auditing & Accountability Journal (AAAJ) Community”, a flourishing international interdisciplinary accounting research community. This scholarly community has emerged over some 30 years from the publication in 1988 of the inaugural issue of AAAJ under the joint editorship of James Guthrie and Lee Parker. This historical account discusses the motivation for establishing the journal and the important publishing initiatives, developments and trends across this period. The study positions the journal as a key thought leader, the catalyst for other Community activities such as the Asia-Pacific Interdisciplinary Research in Accounting conference. Design/methodology/approach The investigation involved a selective review of the contents of AAAJ, particularly the annual editorials published since inception, and other relevant literature, analysis of the main research themes and the most cited papers, and oral history interviews with the joint editors. The future prospects for the AAAJ Community are addressed. Findings The AAAJ Community has shaped and led developments in interdisciplinary accounting research. Recognised for innovation and with a reputation for nurturing scholars, AAAJ continues to grow in stature as one of the world’s leading accounting journals, challenging the status quo and fostering inclusive scholarship. Research limitations/implications The study does not examine the journal’s publication patterns nor assess in detail the research studies that have been published in the journal. Originality/value The study recognises AAAJ as central to the development of an interdisciplinary accounting research community, firmly located in the sociological, critical and interpretative tradition also associated with some other leading accounting journals.
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Coates, John. "GOVERNMENT-OWNED COMPANIES AND SUBSIDIARIES: ISSUES IN ACCOUNTING, AUDITING AND ACCOUNTABILITY*." Australian Journal of Public Administration 49, no. 1 (March 1990): 7–11. http://dx.doi.org/10.1111/j.1467-8500.1990.tb02246.x.
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Ionescu, Luminita. "ERRORS AND FRAUD IN ACCOUNTING. THE ROLE OF EXTERNAL AUDIT IN FIGHTING CORRUPTION." Annals of Spiru Haret University. Economic Series 17, no. 4 (December 21, 2017): 29–36. http://dx.doi.org/10.26458/1743.
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Accounting errors and fraud are common in most businesses, but there is a difference between fraud and misinterpretation of communication or accounting regulations. The role of management in preventing fraud becomes important in the last decades and the importance of auditing in curbing corruption is increasingly revealed. There is a strong connection between fraud and corruption, accelerated by electronic systems and modern platforms.The most recent developments tend to confirm that external auditing is curbing corruption, due to international accounting and auditing standards at national and regional levels. Thus, a better implementation of accounting standards and high quality of external control could prevent errors and fraud in accounting, and reduce corruption, as well.The aim of this paper is to present some particular aspects of errors and fraud in accounting, and how external audit could ensure accuracy and accountability in financial reporting.
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Kiraka, Ruth, Colin Clark, and Michael De Martinis. "Public Sector Auditing, Accountability and Independence: a Study of ASEAN Countries." Asian Review of Accounting 10, no. 2 (February 2002): 43–61. http://dx.doi.org/10.1108/eb060757.
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Tilt, Carol. "Review article: Accounting, auditing and accountability journal: Special issue on legitimacy theory." Social and Environmental Accountability Journal 23, no. 2 (January 2003): 18–20. http://dx.doi.org/10.1080/0969160x.2003.9651701.
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Franzel, Jeanette M. "A Decade after Sarbanes-Oxley: The Need for Ongoing Vigilance, Monitoring, and Research." Accounting Horizons 28, no. 4 (July 1, 2014): 917–30. http://dx.doi.org/10.2308/acch-50868.
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SYNOPSIS After more than a decade since passage of the Sarbanes-Oxley Act and the creation of the Public Company Accounting Oversight Board (PCAOB), it is appropriate and necessary to ask questions about the present state of audit quality and evaluate the impact and effectiveness of PCAOB's oversight programs. Written from the viewpoint of a current PCAOB Board member and former Managing Director of the U.S. Government Accountability Office (GAO), this paper discusses the warning signs of serious auditing problems in the years preceding the Act, and the role that the GAO played in analyzing those risks and calling for greater oversight of the accounting profession's auditing public companies. We must be vigilant and continually examine the activities of the auditing profession and the regulatory regime to ensure that audit independence and audit quality remain front and center to ensure investor protection and safeguard the public interest. Academic researchers play a key role in this system of vigilance. This paper provides views on many areas within the auditing profession that would benefit from further research and analysis, as well as opportunities for research that could be useful to the PCAOB as it considers current and future regulatory priorities.
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Guthrie, James. "AUSTRALIAN PUBLIC BUSINESS ENTERPRISES: ANALYSIS OF CHANGING ACCOUNTING, AUDITING AND ACCOUNTABILITY REGIMES." Financial Accountability and Management 9, no. 2 (May 1993): 101–14. http://dx.doi.org/10.1111/j.1468-0408.1993.tb00102.x.
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Grossi, Giuseppe, Jarmo Vakkuri, and Massimo Sargiacomo. "Accounting, performance and accountability challenges in hybrid organisations: a value creation perspective." Accounting, Auditing & Accountability Journal 35, no. 3 (December 15, 2021): 577–97. http://dx.doi.org/10.1108/aaaj-10-2021-5503.
Повний текст джерелаАнотація:
PurposeDrawing upon theoretical insights on value creation perspectives, the authors aim to advance the understanding of performance and accountability in different hybrid organisations.Design/methodology/approachThe authors conceptualise common theoretical origins of hybrid organisations and how they create and enact value, by reflecting on the Accounting, Auditing and Accountability Journal (AAAJ) special issue articles. Furthermore, the authors propose an agenda for future research into accounting, performance and accountability for hybrid organisations.FindingsHybrid organisations can be conceptualised through their approaches to value creation (mixing, compromising and legitimising). This article provides a more detailed understanding of accounting, performance and accountability changes in hybrid organisations.Practical implicationsThis contribution also has relevant practical implications for actors, such as politicians, managers, professionals, auditors, controllers and accountants, encased in various hybrid organisations, policy contexts and multi-faceted interfaces between public, private and civil society.Originality/valueHybridity lenses reveal novel connections between different types of hybrid organisations and how they create and enact multiple values.
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Rodgers, Waymond, Helen Choy, and Andres Guiral. "Independent auditing involvement with corporate governance issues." Corporate Ownership and Control 5, no. 1 (2007): 24–30. http://dx.doi.org/10.22495/cocv5i1p2.
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This research paper supports the notion that the independent auditing function tied to corporate board actions can influence accountability of corporate social responsibility strategy and implementation. These issues are instrumental in that stakeholders that includes shareholders, analysts, regulators, activists, labor unions, employees, community organizations, and the news media are requesting that firms be accountable not only for their own performance but for the performance of their entire supply chain, and for an ever-changing set of ethical issues. We present a Throughput Model that depicts independent auditors’ reporting to firms’ board of directors may improve its market valuation against the backdrop of an ever more complex global economy with continuing economic, social and environmental inequities
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Svitlana, SEMENOVA, and SHAPOVALOVA Alla. "PROFESSIONAL ACCOUNTING AND AUDITING ORGANIZATIONS IN EUROPE." Foreign trade: economics, finance, law 118, no. 5 (October 25, 2021): 93–107. http://dx.doi.org/10.31617/zt.knute.2021(118)06.
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Background. Accounting and auditing play an important role in ensuring an efficient and sustainable economy. This is facilitated by the introduction of a system of common standards and approaches, coordination and supervision, support and harmonization by professional organizations. The aim of the article is to determine the role of professional organizations in the field of accounting and auditing in Europe, the characteristics of the tasks and results of their activities, the importance of Ukraine's membership in European professional organizations. Materials and methods. During the study, the methodological basis of general and special methods of cognition: grouping, comparison, abstraction, generalization, analysis, synthesis, induction, system approach is used. Results. Professional organizations in Europe assist member states in their efforts to implement international standards, codes of ethics and best practices to harmonize and improve the reporting of enterprises, improve financial stability, promote international and domestic investment, and social and economic progress. This is achieved through the exchange of experiences, proposals and best practices, the formation of a common vision in the development of guidelines, standards and assistance and support in matters relating to accounting, financial reporting, auditing, consulting services. A significant role is played by Accountancy Europe, which lobbies the professionalinterests of accountants at European level in order to better harmonize accounting practices in Europe. Conclusion. The main role of professional organizations in the field of accounting and auditing is to protect the public interest, improve the efficiency, effectiveness, transparency and accountability of business, increase the relevance, reputation and value of the accounting profession, dissemination of best practices. International investors with global investment need quality, transparent, reliable and comparable information on companies 'activities on climate and other environmental, social and management issues, confidence in the conclusions and confidence in the reliability of the auditors' opinions. That is why the role of professional organizations in the field of accounting and auditing is relevant today and will grow in the future for Ukraine, Europe and the world.
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Bell, Timothy B., and Jeremy B. Griffin. "Commentary on Auditing High-Uncertainty Fair Value Estimates." AUDITING: A Journal of Practice & Theory 31, no. 1 (January 1, 2012): 147–55. http://dx.doi.org/10.2308/ajpt-10172.
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SUMMARY: This commentary addresses challenges faced by standard-setters, preparers, users, and auditors pertaining to high-uncertainty fair value estimates. We briefly describe the financial reporting environment and the difficulty of obtaining reasonable assurance for fair value estimates with high levels of inherent measurement uncertainty. We then discuss some characteristics of an effective accountability framework for fair value accounting. We propose that additional disclosures of management's historical estimation accuracy and current levels of inherent measurement uncertainty, accompanied by changes in the audit process and auditors' communications to users, offer the most practical means to address concerns about the transparency and verifiability of high-uncertainty fair value estimates. JEL Classifications: M42; M48.
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King, Ronald R. "The PCAOB Meets the Constitution: The Supreme Court to Decide on the PCAOB’s Conformity with the Separation of Powers Doctrine and Appointments Clause." Accounting Horizons 24, no. 1 (March 1, 2010): 79–93. http://dx.doi.org/10.2308/acch.2010.24.1.79.
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SYNOPSIS: This commentary provides an overview of the case currently before the U.S. Supreme Court that alleges constitutional problems with the Public Company Accounting Oversight Board (PCAOB). The PCAOB, a Board designed to oversee auditing for publicly traded firms, was created by Congress when it passed the Sarbanes-Oxley Act of 2002 (hereafter, SOX). To enhance PCAOB’s independence from political pressures, Congress established it as a private-sector, non-profit organization, and gave oversight powers to the Securities and Exchange Commission (hereafter, SEC), an independent agency. The plaintiffs in this case allege that Congress empowered the PCAOB with broad executive powers, yet limited the President’s ability to appoint Board members (thus violating the appointments clause of the Constitution) and to control and/or remove Board members (thus violating the separation of powers doctrine of the Constitution). The Supreme Court’s decision about the constitutionality of the PCAOB is important because of its potential impact on (1) the future of auditing oversight; (2) the validity of SOX; and (3) the future of independent agencies in general. From a policy point of view, the case highlights the importance of the combination of independence and accountability for auditing and accounting standard setting and practice.
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Lehner, Othmar Manfred, Kim Ittonen, Hanna Silvola, Eva Ström, and Alena Wührleitner. "Artificial intelligence based decision-making in accounting and auditing: ethical challenges and normative thinking." Accounting, Auditing & Accountability Journal 35, no. 9 (June 21, 2022): 109–35. http://dx.doi.org/10.1108/aaaj-09-2020-4934.
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PurposeThis paper aims to identify ethical challenges of using artificial intelligence (AI)-based accounting systems for decision-making and discusses its findings based on Rest's four-component model of antecedents for ethical decision-making. This study derives implications for accounting and auditing scholars and practitioners.Design/methodology/approachThis research is rooted in the hermeneutics tradition of interpretative accounting research, in which the reader and the texts engage in a form of dialogue. To substantiate this dialogue, the authors conduct a theoretically informed, narrative (semi-systematic) literature review spanning the years 2015–2020. This review's narrative is driven by the depicted contexts and the accounting/auditing practices found in selected articles are used as sample instead of the research or methods.FindingsIn the thematic coding of the selected papers the authors identify five major ethical challenges of AI-based decision-making in accounting: objectivity, privacy, transparency, accountability and trustworthiness. Using Rest's component model of antecedents for ethical decision-making as a stable framework for our structure, the authors critically discuss the challenges and their relevance for a future human–machine collaboration within varying agency between humans and AI.Originality/valueThis paper contributes to the literature on accounting as a subjectivising as well as mediating practice in a socio-material context. It does so by providing a solid base of arguments that AI alone, despite its enabling and mediating role in accounting, cannot make ethical accounting decisions because it lacks the necessary preconditions in terms of Rest's model of antecedents. What is more, as AI is bound to pre-set goals and subjected to human made conditions despite its autonomous learning and adaptive practices, it lacks true agency. As a consequence, accountability needs to be shared between humans and AI. The authors suggest that related governance as well as internal and external auditing processes need to be adapted in terms of skills and awareness to ensure an ethical AI-based decision-making.
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Hernawan, Rivatedi Rona, and Hari Setiyawati. "The Effect of Auditors’ Accountability, Independence, and Experience on Audit Service Quality (Survey on Public Accounting Firms in DKI Jakarta in 2022)." Advances in Social Sciences Research Journal 9, no. 12 (December 15, 2022): 216–26. http://dx.doi.org/10.14738/assrj.912.13505.
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The public accounting profession has an important role in auditing financial statements in an organization and is a profession of public trust. Public accountants, tasked with assessing and verifying the financial statements issued by the company's management, and ultimately provide their opinion on the financial statements they have audited. This study examines the effect of accountability, independence, and auditors' experience on the quality of audit services and the impacts on clients' satisfaction at Public Accounting Firms in DKI Jakarta in 2022. The population of this study was 221 Public Accounting Firms in Jakarta, and the samples were 90 auditors. The data were obtained by using a questionnaire. This study used Structural Equation Modeling (SEM) as the data analysis with PLS as the test tool. The results showed that accountability, independence, and auditors' experience had a significant positive effect on audit quality.
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Gendron, Yves, David J. Cooper, and Barbara Townley. "In the name of accountability ‐State auditing, independence and new public management." Accounting, Auditing & Accountability Journal 14, no. 3 (August 2001): 278–310. http://dx.doi.org/10.1108/eum0000000005518.
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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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Peytcheva, Marietta, Arnold M. Wright, and Barbara Majoor. "The Impact of Principles-Based versus Rules-Based Accounting Standards on Auditors' Motivations and Evidence Demands." Behavioral Research in Accounting 26, no. 2 (January 1, 2014): 51–72. http://dx.doi.org/10.2308/bria-50707.
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ABSTRACT: Auditing research has investigated the effects of different accounting standards on auditors' decisions to constrain aggressive reporting by clients. Missing from this literature is evidence on how the type of accounting standard influences auditors' cognitive motivations and demand for audit evidence. This study addresses this gap in the literature, which is important since the financial statements are the joint product of management's and the auditor's actions. An experiment was conducted with U.S. and Dutch auditors to examine the manner in which principles-based versus rules-based accounting standards influence auditors' process accountability, epistemic motivation, and demands for audit evidence. The study proposes and supports a theoretical model in which principles-based accounting standards increase auditors' process accountability—the expectation of having to justify to others the decision process used, regardless of the outcome of the decision (Markman and Tetlock 2000; Libby, Salterio, and Webb 2004). Greater process accountability in turn increases auditors' epistemic motivation—the desire to develop and maintain a rich and accurate understanding of the problem at hand (Kruglanski 1989). The heightened epistemic motivation induced by principles-based accounting standards then ultimately increases auditors' demands for audit evidence. Thus, the results suggest the important influence of accounting standards on auditors' motivations and consequent program planning decisions.
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Phang, Soon-Yeow, and Neil L. Fargher. "Auditors' Evaluation of Subsequent Events: The Effects of Prior Commitment and Type of Accountability." AUDITING: A Journal of Practice & Theory 38, no. 3 (November 1, 2018): 167–82. http://dx.doi.org/10.2308/ajpt-52334.
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SUMMARY A judgment problem associated with auditing subsequent events is that auditors fail to adequately respond to subsequent events identified late in the audit. One possible source of this failure to respond could be that subsequent events are typically discovered near the end of the audit when the auditor has established an initial view regarding the fair presentation of the financial statements. Our first experiment provides evidence that auditors propose smaller audit adjustments to subsequent events following prior commitment when the control environment risk is low, relative to when there is no prior commitment. Our second experiment examines whether a requirement for process accountability can mitigate the effect of prior commitment on auditor judgment. We find that process accountability (a requirement to justify the processes leading to a decision), rather than outcome accountability (the need to justify a final decision), can effectively mitigate auditors' biases arising from prior commitment.
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Grossi, Giuseppe, and Daniela Argento. "The fate of accounting for public governance development." Accounting, Auditing & Accountability Journal 35, no. 9 (August 26, 2022): 272–303. http://dx.doi.org/10.1108/aaaj-11-2020-5001.
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PurposeThe purpose of this paper is to explain how public sector accounting has changed and is changing due to public governance development.Design/methodology/approachThis paper conducts a traditional literature review based on selected studies in the fields of accounting, public administration and management. The aim of the review is to explain how diverse forms of public governance influence the fate of public sector accounting, including accountability, performance measurement, budgeting and reporting practices.FindingsPublic governance is developing into more inclusive but also complex forms, resulting in network, collaborative and digital governance. Consequently, the focus and practices of public sector accounting have changed, as reflected in new types of accountability, performance measurement, budgeting and reporting practices.Research limitations/implicationsDrawing upon literature from different fields enables a deeper understanding of the changes in public sector accounting. Nevertheless, the intention is not to execute a systematic literature review but to provide an overview and resolve the scattered body of knowledge generated by previous contributions. The areas of risk management and auditing were not included and deserve further attention.Originality/valueThis paper discusses the need to continually redefine and reassess public sector accounting practices, by recognising the interdependencies between different actors, citizens and digital technologies.
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Grossi, Giuseppe, Kirsi-Mari Kallio, Massimo Sargiacomo, and Matti Skoog. "Accounting, performance management systems and accountability changes in knowledge-intensive public organizations." Accounting, Auditing & Accountability Journal 33, no. 1 (June 5, 2019): 256–80. http://dx.doi.org/10.1108/aaaj-02-2019-3869.
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Purpose The purpose of this paper is to synthesize insights from previous accounting, performance measurement (PM) and accountability research into the rapidly emerging field of knowledge-intensive public organizations (KIPOs). In so doing, it draws upon insights from previous literature and other papers included in this special issue of Accounting, Auditing and Accountability Journal. Design/methodology/approach The paper reviews academic analysis and insights provided in the academic literature on accounting, PM and accountability changes in KIPOs, such as universities and healthcare organizations, and paves the way for future research in this area. Findings The literature review shows that a growing number of studies are focusing on the hybridization of different KIPOs, not only in terms of accounting tools (e.g. performance indicators, budgeting and reporting) but also in relation to individual actors (e.g. professionals and managers) that may have divergent values and thus act according to multiple logics. It highlights many areas in which further robust academic research is needed to guide developments of hybrid organizations in policy and practice. Research limitations/implications This paper provides academics, regulators and decision makers with relevant insights into issues and aspects of accounting, PM and accountability in hybrid organizations that need further theoretical development and empirical evidence to help inform improvements in policy and practice. Originality/value The paper provides the growing number of academic researchers in this emerging area with a literature review and agenda upon which they can build their research.
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Slobodianyk, Yuliia, Svitlana Shymon, and Volodymyr Adam. "COMPLIANCE AUDITING IN PUBLIC ADMINISTRATION: UKRAINIAN PERSPECTIVES." Baltic Journal of Economic Studies 4, no. 5 (February 11, 2019): 320. http://dx.doi.org/10.30525/2256-0742/2018-4-5-320-331.
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Purpose. In December 2016, the updated INTOSAI standards for government auditing were enacted that provided a methodological basis for conducting various forms of public audit, in particular, public compliance auditing. The use of ISSAIs is aimed at maintaining high-quality control measures to ensure the public administration system accountability and transparency. The aim of the research is to consider the current state and prospects of introducing the public compliance auditing into the practice of the Supreme Audit Institution in Ukraine. Design/ methodology/approach. The methodological basis of the study was to conduct the best practices comparative analysis in public auditing and to implement the desktop study of theoretical scientific researches, open analytical data produced by governmental and non-governmental bodies. Findings. The analysis of the Accounting Chamber of Ukraine’s reports proved that the control activities contained the compliance auditing elements. In this context, a proper legal framework for carrying out compliance auditing is not yet established and the appropriate methodological developments are not available. The author believes that implementing the ISSAI standards for the public compliance auditing may be accelerated due to the step-by-step implementation of the activities proposed. Practical implications. The specific recommendations on implementing the compliance auditing in accordance with the ISSAI standards requirements are important to regulators. Originality/value. The study can be the basis for further research in the field of the public compliance auditing theory and methodology, and the results may be useful for practitioners.
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Pan, Chung-Lien, Yu-Chun Pan, Zhichao Xu, Zizhen Chen, Lin Yu, Jingjing Qiu, Zhuoshan Lin, and JiaLong Li. "Accounting, Auditing, Accountability: Key Insights from a Multidisciplinary Review of AI and Big Data Literature." IOP Conference Series: Materials Science and Engineering 806 (May 5, 2020): 012018. http://dx.doi.org/10.1088/1757-899x/806/1/012018.
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Ihsan, Hidayatul, Maliah Sulaiman, Norhayati Mohd Alwi, and Muhammad Akhyar Adnan. "WAQF ACCOUNTABILITY FROM THE STAKEHOLDER SALIENCE THEORY: A CASE STUDY." Journal of Islamic Monetary Economics and Finance 2, no. 1 (August 1, 2016): 1–40. http://dx.doi.org/10.21098/jimf.v2i1.606.
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This study aims to address the issue of accountability in a waqf institution. Specifically, the focus of this study is to shed more light on how the mutawalli (waqf trustee) discharges accountability in managing waqf. In so doing, an interpretive case study in one Indonesian waqf institution, that is, Dompet Dhuafa (DD), was undertaken. The data were obtained through semi-structured interviews. Other sources of data collection techniques employed along with the interviews include observations and document reviews. Furthermore, this study uses the accountability mechanisms as the conceptual lens. The accountability mechanisms consist of disclosure statements and reports, performance assessment, participation, self-regulation and social auditing. In addition to the accountability mechanims, the stakeholder salience theory is also used to understand how the mutawalli shows accountability to multiple stakeholders. The findings of this study reveal that although DD recognizes the salient nature of its stakeholders, it does not prevent the mutawalli from showing accountability to all stakeholders. The mutawalli is of the view that accountability is not limited to accounting and reporting. Moreover, the mutawalli believes that showing accountability to different groups of stakeholder requires different mechanisms of accountability. As such, this study concludes that DD’s commitment to accountability is proven through its effort to deal with stakeholder salience. Keywords: Waqf, accountability, accountability mechanisms, stakeholder salienceJEL Classification: L31, M49, N35
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King, Ronald R., Shawn M. Davis, and Natalia Mintchik. "Mandatory Disclosure of the Engagement Partner's Identity: Potential Benefits and Unintended Consequences." Accounting Horizons 26, no. 3 (May 1, 2012): 533–61. http://dx.doi.org/10.2308/acch-50201.
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SYNOPSIS This paper contributes to the deliberations on the potential consequences of requiring disclosure of the engagement partner's identity in the audit report. The PCAOB has recently suggested that this requirement will lead to enhanced audit quality due to increased engagement partner accountability and improved transparency of the audit process. The goal of our commentary is to examine this issue by considering factors that potentially affect audit quality in appearance and audit quality in fact, and applying insights from three distinct academic frameworks: source credibility, accountability, and the theory of affordances. While prior evidence from source credibility research implies that a mandatory signature will likely increase audit quality in appearance, its impact on audit quality in fact remains unclear. Academic literature suggests that increased accountability will increase audit effort but is silent on the associated increase in audit effectiveness. As a result, mandatory disclosure is likely to increase the risk of over-auditing because audit services have the essential characteristics of a credence good. As for an increase in audit quality in appearance, the question remains whether the current perception of audit quality is too low or too high. The increase in public perceptions of audit quality without an associated increase in actual quality is a desirable accomplishment only when public perception of quality is below actual audit quality. Otherwise, the measure increases the gap between delivered audit quality and public perceptions of it. We suggest specific research opportunities in this area.
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Doussy, Frank, and Elza Doussy. "Financial statements and the discharging of financial accountability of ordinary public schools in South Africa." Journal of Governance and Regulation 3, no. 2 (2014): 27–35. http://dx.doi.org/10.22495/jgr_v3_i4_p3.
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The Schools Act, 84 of 1996 (section 42(b)), requires that all public schools in South Africa, “as soon as practical, but not later than three months after the end of each financial year, draw up annual financial statements”. These schools must further submit audited financial statements to the Department of Education within six months after the school’s year end (section 43) and according to section 43(6), “at the request of an interested person, the governing body must make the records referred to in section 42, and the audited or examined financial statements referred to in this section, available for inspection”. The compilation, auditing and submission of these statements are therefore legally required and are compulsory for all schools. The study aims firstly to establish whether schools in South Africa comply with the current legislative prescripts and accounting and auditing practices, and secondly to identify possible problem areas in this regard.
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Arnaboldi, Michela, Cristiano Busco, and Suresh Cuganesan. "Accounting, accountability, social media and big data: revolution or hype?" Accounting, Auditing & Accountability Journal 30, no. 4 (May 15, 2017): 762–76. http://dx.doi.org/10.1108/aaaj-03-2017-2880.
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Purpose The purpose of this paper is to outline an agenda for researching the relationship between technology-enabled networks – such as social media and big data – and the accounting function. In doing so, it links the contents of an unfolding area research with the papers published in this special issue of Accounting, Auditing and Accountability Journal. Design/methodology/approach The paper surveys the existing literature, which is still in its infancy, and proposes ways in which to frame early and future research. The intention is not to offer a comprehensive review, but to stimulate and conversation. Findings The authors review several existing studies exploring technology-enabled networks and highlight some of the key aspects featuring social media and big data, before offering a classification of existing research efforts, as well as opportunities for future research. Three areas of investigation are identified: new performance indicators based on social media and big data; governance of social media and big data information resources; and, finally, social media and big data’s alteration of information and decision-making processes. Originality/value The authors are currently experiencing a technological revolution that will fundamentally change the way in which organisations, as well as individuals, operate. It is claimed that many knowledge-based jobs are being automated, as well as others transformed with, for example, data scientists ready to replace even the most qualified accountants. But, of course, similar claims have been made before and therefore, as academics, the authors are called upon to explore the impact of these technology-enabled networks further. This paper contributes by starting a debate and speculating on the possible research agendas ahead.
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Thottoli, Mohammed Muneerali, Md Aminul Islam, Farid Ahammad Sobhani, Shafiqur Rahman, and Md Sharif Hassan. "Auditing and Sustainability Accounting: A Global Examination Using the Scopus Database." Sustainability 14, no. 23 (December 6, 2022): 16323. http://dx.doi.org/10.3390/su142316323.
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Purpose: Sustainability accounting measures performance toward sustainability that ensures accountability of the provision of conventional accounting information. A compliance audit is a thorough examination of a company’s compliance with regulatory requirements. Compliance audit reports assess the strength and diligence of regulatory compliance measures, security guidelines, risk management processes, and user control regulations during a compliance audit and sustainability accounting reports. Auditing plays an important role in ensuring that all financial information-related conventions are followed properly. Hence, the current research aims to explore the conceptual structure in the knowledge of auditing and sustainability accounting using a bibliometric analysis, intending to contribute to a better understanding of this field of study. Design/methodology/approach: This study used bibliometric analysis to examine the research on compliance audits between 2000 and 2021, using a sample of 330 research articles from Scopus databases, with only articles and review papers published on the business subject. This study also examines the applicability of Bradford’s laws and Lotka’s law. Findings: The bibliometric analysis reveals trends in the field of auditing and sustainability accounting research publications, indicating that compliance audit is a developing subject, and it still confronts challenges in mainstream accounting and auditing research. The high proportion of cited articles by a few authors, on the other hand, suggests that compliance audit is still a niche field of study. Between 2009 and 2021, the number of articles increases significantly, and the leading Scopus indexed journals, authors, and collaboration networks are identified. In light of the preceding literature’s views, some significant research gaps and further proposals for future studies are identified. Research limitations/implications: This research analysis is based on data taken only from the Scopus database; some flaws will be apparent in the findings. Originality/value: This research contributes to the area by examining the present advancements of the compliance audit and sustainability accounting, highlighting existing gaps in the literature, and, most importantly, proposing future research for the field.
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Coates, John C. "The Goals and Promise of the Sarbanes–Oxley Act." Journal of Economic Perspectives 21, no. 1 (January 1, 2007): 91–116. http://dx.doi.org/10.1257/jep.21.1.91.
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The primary goal of the SarbanesOxley Act was to fix auditing of U.S. public companies, consistent with its full, official name: the Public Company Accounting Reform and Investor Protection Act of 2002. By consensus, auditing had been working poorly, and increasingly so. The most important, and most promising, part of SarbanesOxley was the creation of a unique, quasi-public institution to oversee and regulate auditing, the Public Company Accounting Oversight Board (PCAOB). In controversial section 404, the law also created new disclosure-based incentives for firms to spend money on internal controls, above increases that would have occurred after the corporate scandals of the early 2000s. In exchange for these higher costs, which have already fallen substantially, SarbanesOxley promises a variety of long-term benefits. Investors will face a lower risk of losses from fraud and theft, and benefit from more reliable financial reporting, greater transparency, and accountability. Public companies will pay a lower cost of capital, and the economy will benefit because of a better allocation of resources and faster growth. SarbanesOxley remains a work in progress -- section 404 in particular was implemented too aggressively - but reformers should push for continued improvements in its implementation, by PCAOB, rather than for repeal of the legislation itself.
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Lukka, Kari, and Eija Vinnari. "Domain theory and method theory revisited: a reply to Lowe, De Loo and Nama." Accounting, Auditing & Accountability Journal 29, no. 2 (February 15, 2016): 317–22. http://dx.doi.org/10.1108/aaaj-06-2015-2080.
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Purpose – The purpose of this paper is to provide a response to the commentary of Lowe, De Loo and Nama concerning the authors’ previous article, which was published in Accounting, Auditing & Accountability Journal, Volume 27 Number 8. Design/methodology/approach – The authors address the main points of the commentary by Lowe et al. Findings – In addressing each of these issues, the authors point out a few misunderstandings included in the critique as well as make an attempt to further clarify the previous argument. Originality/value – The authors maintain that distinguishing between domain theory and method theory in accounting research will be of help to researchers in several ways.
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Aswar, Khoirul, Ermawati, and Wisnu Julianto. "Implementation of accrual accounting by the Indonesian central government: An investigation of social factors." Public and Municipal Finance 10, no. 1 (November 23, 2021): 151–63. http://dx.doi.org/10.21511/pmf.10(1).2021.12.
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Public sector accounting reforms have resulted in crucial changes in accounting reporting by the government, namely the adoption of accrual accounting in the public sector. This study looks into the social factors that led to the Indonesian central government implementing accrual accounting reform. This study adopted a quantitative approach using purposive sampling. Structural Equation Modeling (SEM) with PLS version 3.0 was used to analyze the data. The information for this study was gathered using a Google Form, which was used to send 70 questionnaires to government finance officials, chief accountants and auditors, and heads of accounting and auditing divisions in the Ministry of Finance. Seeing these social factors is expected to increase the effectiveness of the administration of accrual accounting implementation. The results showed that pressure from donors, pressure from the National Board of Accountants and Auditors (NBAA), political will, and audit process had an impact on the effectiveness of accrual accounting application (AAA). However, management change, regulatory matters, and a culture of transparency have no effect. In addition, the effective administration of AAA affects managerial accountability. This study implies that the effective application of accrual accounting depends on human-related concerns and culture. It is important to note that accrual accounting is more of a management reform that entails changes to bigger areas of institutional and accountability systems than merely adopting a new accounting technology.
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Gideon, Zhou, and Zinyama Tawanda. "Auditing Government Institutions in Zimbabwe Frameworks, Processes and Practices." International Journal of Accounting and Financial Reporting 2, no. 2 (October 12, 2012): 218. http://dx.doi.org/10.5296/ijafr.v2i2.2528.
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Public Audit Offices are the guardian of the national purse and the pivot of the system of parliamentary control over finance. They help to institutionalize and nurture a culture of accountability, integrity, legitimacy and value for money in the conduct of public business. This in the long term serves as antidotes against institutional corruption. Study findings indicate that Zimbabwe’s audit systems are in the main consistent with regional and global experiences. Efforts are being undertaken to reconstitute and strengthen legal frameworks governing public auditing. Notwithstanding this, legal frameworks did not go deep enough to strengthen the independence of supreme audit institutions. Appointment, funding and reporting frameworks still have peeling effects on the operational independence of the Comptroller and Auditor General. Scenarios aground also suggest that the political will to comply with extant frameworks is low note. Audit recommendations are not seriously taken by Treasury, Accounting Officers and government ministers. There is need to update legal and regulatory frameworks to strengthen the operational independence of the C&AG and also to give it sanction powers to compel Ministries and departments to observe and comply with the Treasury Instructions and other regulations regarding submissions of returns. Efforts should also be directed towards capacitating the C&AG in term of attracting and retaining skilled and experienced staff in the legal and accounting field.
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Kılıç, Merve, Ali Uyar, and Cemil Kuzey. "The impact of institutional ethics and accountability on voluntary assurance for integrated reporting." Journal of Applied Accounting Research 21, no. 1 (December 18, 2019): 1–18. http://dx.doi.org/10.1108/jaar-04-2019-0064.
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Purpose The purpose of this paper is to investigate whether the ethics and accountability environment influences the voluntary assurance demand for integrated reports through the lens of institutional theory. Design/methodology/approach This study used an international sample of 192 companies that have registered in the International Integrated Reporting Council’s (IIRC) early examples database and that published integrated reports during the years 2011–2016. Binary logistic regression as well as Instrumental Variables (IV) regression with Probit and GMM estimators were employed to test the proposed hypotheses. Findings The results confirm that assurance of integrated reports serves as a response to the absence or incompetence of formal and informal institutions that facilitate private contracting. Specifically, the authors found that firms tend to assure their integrated reports in business environments that are characterized by weaker ethical behaviors, less effective boards, poorer auditing and reporting standards, and insufficient protection of the rights of minority shareholders by the legal system. Research limitations/implications This study responds to the research calls upon integrated reporting assurance by investigating the underlying drivers of and motives for voluntary assurance on integrated reports. Practical implications The findings provide practical implications for firms, regulators and assurance firms. Firms can utilize the results of the study in determining their corporate policies and strategies regarding whether to undertake assurance on integrated reports. Regulators can also consider the results in shaping and improving the institutional ethical and accountability environment of their countries. Further, assurance firms can use these results to help position themselves and guide their market entry decisions. Originality/value This study adds to the understanding of institutional factors that impact the assurance of integrated reports which has been rarely examined by prior research. In particular, this is one of the few attempts to examine the link between institutional ethics and accountability environment and the voluntary assurance demand in an international context.
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Deng, Ying, Graham Bowrey, and Greg Jones. "Exploring Changing Requirements of Financial Statement Audit Reports via a Morphogenetic Approach." Australasian Business, Accounting & Finance Journal 15, no. 2 (2021): 38–55. http://dx.doi.org/10.14453/aabfj.v15i2.4.
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There has been an ongoing concern with the quality of financial audit reports issued by registered public accounting firms in relation to financial accountability and transparency of the financial statements. In July 2009 the Public Accounting Oversight Board (PCAOB) released a concept paper outlining changes to the requirements of financial audit activities such as the inclusion of the engagement partner’s signature on the financial audit reports. The aim of these new requirements was to improve the accountability of engagement partners as well as enhance the perception of transparency of the audit reports. However, the contribution and effectiveness of these requirements to improve accountability and transparency of audit reports for various stakeholders relying on the audited financial information is questionable. This study explores the impact and effectiveness of changes to auditing regulation and processes through the application of Archer’s (1995) morphogenetic approach which is based on social conditioning, social interaction, and social elaboration where the structural influences provides the environment for agents to differentiate themselves. In addition, this study demonstrates how proposed regulation changes mould the qualities of audit regulation, the profession and the auditor whose perspectives deserved to be noticed from the dominant constituencies structured by the propositions of a morphogenetic analysis.
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Khersiat, Ola Mohammad. "The Role of Forensic Accounting in Maintaining Public Money and Combating Corruption in the Jordanian Public Sector." International Business Research 11, no. 3 (February 2, 2018): 66. http://dx.doi.org/10.5539/ibr.v11n3p66.
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The present study aims at stating the role and responsibility of the forensic accountant in the public sector as well as the challenges he/she faces in the attempt to reduce and detect fraud and corruption. A questionnaire consisting of 39 items was distributed among (100) employees of audit offices and firms, and another (30) among workers of the Accountability Bureau as an external control body that audits government units and departments.After analyzing and testing the hypotheses using SPSS, results show that forensic accounting has a role in reducing fraud and corruption in the public sector, and that the difference between the profession of forensic accounting and external auditing is of importance. This indicates a strong conviction from the part of respondents regarding the role of forensic accounting in maintaining public money and combating corruption.
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Brazel, Joseph, James Bierstaker, Paul Caster, and Brad Reed. "Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB Rulemaking Docket Matter No. 31: PCAOB Release No. 2010-005, Application of the “Failure to Supervise” Provision of the Sarbanes-Oxley Act of 2002 and Solicitation of Comment on Rulemaking Concepts." Current Issues in Auditing 5, no. 1 (January 1, 2011): C11—C15. http://dx.doi.org/10.2308/ciia-50011.
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SUMMARY: Recently, the Public Company Accounting Oversight Board (“PCAOB” or “Board”) issued a release to address, in two ways, issues relating to the responsibilities of a registered public accounting firm and its supervisory personnel with respect to supervision. First, the release reminds registered firms and associated persons of, and highlights the scope of, Section 105(c)(6) of the Sarbanes-Oxley Act of 2002 (“the Act”), which authorizes the Board to impose sanctions on registered public accounting firms and their supervisory personnel for failing to supervise reasonably an associated person who has violated certain laws, rules, or standards. Second, the release discusses and seeks comment on conceptual approaches to rulemaking that might complement the application of Section 105(c)(6) and, through increased accountability, lead to improved supervision practices and, consequently, improved audit quality. The PCAOB provided for a 91-day exposure period (from August 5, 2010, to November 3, 2010) for interested parties to examine and provide comments on the conceptual approaches to rulemaking that might complement the application of Section 105(c)(6). The Auditing Standards Committee of the Auditing Section of the American Accounting Association provided the comments in the letter below to the PCAOB on the PCAOB Release No. 2010-005, Application of the “Failure to Supervise” Provision of the Sarbanes-Oxley Act of 2002 and Solicitation of Comment on Rulemaking Concepts.
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Ahmed Ali Qassem Mohssen. "Impact of Applying Governance Standards in Evaluating the Quality of Internal Audit in Yemeni Private Universities." Arab Journal For Quality Assurance in Higher Education 13, no. 46 (March 5, 2021): 81–103. http://dx.doi.org/10.20428/ajqahe.13.46.4.
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The study aimed to measure the impact of applying governance standards in evaluating the quality of internal audit in Yemeni private universities. To achieve this, the researcher followed the descriptive and analytical approach and employed a questionnaire to collect data from a sample that included (68) participants. After conducting relative analysis, governance was at an average level of (64.9%). There was also a slight variation in the level of implementation, as the dimension of transparency and disclosure was the most frequent dimension, followed by accountability and independence. Further, there was a medium level of adherence to internal auditing standards at a relative weight (65%). The level of commitment to the audit dimensions was as follows: managing the internal audit activities (67%), communicating the results (66%), assessing the risk and control management (64%), and planning and implementing the audit process (62%). and The study also found that the combined governance standards (transparency and disclosure, accountability, independence) increase the quality of the internal audit in Yemeni private universities and the highest dimensions of governance standards affecting the quality of internal auditing are the dimension of independence (80.3%), accountability (71.7%), and disclosure and transparency (63.7%). In light of this, the study recommended adopting governance standards as an integrated approach to achieve quality performance in private Yemeni universities; spreading the culture of governance in private universities among their leaders and staff by holding training courses, seminars, and conferences in order to be accepted and absorbed. In addition, governance should be included in some related academic courses in the disciplines of administrative and accounting sciences.
Keywords: governance standards, internal audit quality assessment, private Yemeni universities.
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Ahmad, Amar Sayed, and Hassan Nasseredine. "Major Challenges and Barriers to IPSASs Implementation in Lebanon." Proceedings of the International Conference on Business Excellence 13, no. 1 (May 1, 2019): 326–34. http://dx.doi.org/10.2478/picbe-2019-0029.
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Abstract The need for greater accountability and transparency in government and private institutions handling funds and resources reporting was heightened by the global financial crisis that led to reduced resources available for both the government and private sector. This led to the introduction of an accounting and auditing system known as International Public Sector Accounting Standards (IPSASs) that will help to track all transactions hence ability to maintain transparency and accountability while reporting financial statements. However, the implementation of the IPSASs guidelines in most countries has been faced with a lot of barriers. Therefore, the purpose of this report is to determine some of the challenges facing the implementation of IPSASs in Lebanon. The study deploys quantitative descriptive study design and the primary data gathered using a semi-structured questionnaire from 100 public accountants and financial system managers. The data collected has been analyzed using SPSS to get frequencies and percentages which have been presented in tabular form. The findings indicate that the level of IPSAS awareness in Lebanon is higher, however, the full implementation of the IPSASs guidelines is still facing a lot of barriers. The principal obstacles that have come out clearly from the study findings included lack of government support, the high cost of implementation, resistance to change and lack of better understanding of the significance and operation of the IPSASs tool. The study has recommended that IPSASs be incorporated in college and university curriculum, the government to fund the implementation of IPSASs in all listed organizations and government departments and strengthen regulatory bodies to ensure that all accountants and auditing organizations in Lebanon comply with IPSASs guidelines.
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Abhayawansa, Subhash, Carol A. Adams, and Cristina Neesham. "Accountability and governance in pursuit of Sustainable Development Goals: conceptualising how governments create value." Accounting, Auditing & Accountability Journal 34, no. 4 (March 9, 2021): 923–45. http://dx.doi.org/10.1108/aaaj-07-2020-4667.
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PurposeDrawing on Adams (2017a) conceptualisation of value creation by organisations published in the Accounting, Auditing and Accountability Journal, the purpose of this paper is to develop a conceptualisation of how national governments can create value for society and the economy through their approach to the UN Sustainable Development Goals (SDGs).Design/methodology/approachAn initial conceptual framework was developed from literature situated at the intersection of accountability, public policy and sustainability/sustainable development. The authors' review of extant research on national policy development on value creation, sustainability and the SDGs identified gaps in (understanding of) approaches to national accountability and national governance (by state and civil society) processes. The subsequent thematic analysis of 164 written submissions made to the Australian Senate inquiry on the SDGs between December 2017 and March 2018, together with transcripts of five public hearings where 49 individuals and organisations appeared as witnesses during the second half of 2018, focussed on addressing these gaps.FindingsInput to the Australian Senate Inquiry on the SDGs overwhelmingly emphasised the importance of transparency and stakeholder participation in accountability systems, commenting on data gathering, measuring and communicating. There was an emphasis on the need to involve all parts of society, including business, investors and civil society, and for strong central co-ordination by the Office of the Prime Minister and Cabinet. These data allowed the authors to refine the conceptualisation of how national governments can enhance social and economic value through a focus on the UN SDGs and their approach to accounting, accountability and governance.Practical implicationsThe findings have implications: for national governments in developing approaches to achieve sustainable development; and, for supranational bodies such as the UN in developing agreements, frameworks and guidance for national governments.Originality/valueBuilding on the extant literature about how global governance should be engaged to improve accountability in achieving the SDGs, the conceptual framework developed through the study shifts focus to national governance and accountability, and provides a blueprint for national governments to create value for the economy and society in the face of global sustainable development issues.
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Laine, Matias. "Review essay: The role of codification: ‘Accounting as codified discourse’,accounting, auditing and accountability journal, special issue vol. 20, no. 6, 20071." Social and Environmental Accountability Journal 28, no. 2 (September 2008): 95–98. http://dx.doi.org/10.1080/0969160x.2008.9651799.
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