Opinions of the certified public accountants on the application and training programs of accounting standards: an empirical study

2011 ◽  
Vol 2 (4) ◽  
pp. 335
Author(s):  
Zeynep Hatunoglu
Keyword(s):  
Empirical Study ◽  
Training Programs ◽  
Accounting Standards ◽  
Certified Public Accountants ◽  
Public Accountants ◽  
And Training

EFFECT WORKLOAD, EXPERIENCE AND PROFESSIONAL AUDITOR VIGILANCE AGAINST FRAUD DETECTION (Empirical Study On Public Accounting Firm in South Jakarta area)

2020 ◽  
Vol 8 (9) ◽  
pp. 130-145
Author(s):  
Afly Yessie
Keyword(s):  
Empirical Study ◽  
Fraud Detection ◽  
Certified Public Accountants ◽  
The South ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Public Accountants ◽  
Public Accountant

Abstract This study aims to examine the effects of the workload, experience, and professional awareness of auditors on the detection of fraud. This research was conducted on auditors working at the Public Accountant Firm (KAP) of the South Jakarta region registered with the Indonesian Institute of Certified Public Accountants (Certified) in 2018 using questionnaires. The results of the study indicate that the auditor's experience and professional vigilance has a significant effect on fraud detection. While the workload does not Significantly influence of fraud detection.

scholarly journals Accounting For Software Expenditures

1999 ◽  
Vol 3 (3) ◽  
pp. 33-46
Author(s):  
Linda R. Garceau ◽  
Randall Luecke ◽  
David Meeting
Keyword(s):  
Software Development ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Certified Public Accountants ◽  
Financial Accounting Standards Board ◽  
American Institute ◽  
Development Costs ◽  
Appropriate Treatment ◽  
Public Accountants

The Financial Accounting Standards Board and the American Institute of Certified Public Accountants have wrestled with the issue of the appropriate treatment for software development costs for many years. This article summarizes the professional pronouncements of the last 25 years that address this issue, identifying the business cir-cumstances when such costs should be capitalized and when they should be expensed.

EFFECT EXPERIENCE, PROFESSIONAL AUDITOR INDEPENDENCE AND VIGILANCE AGAINST FRAUD DETECTION (Empirical Study On Regional Public Accounting Firm in Central Jakarta)

2020 ◽  
Vol 8 (9) ◽  
pp. 115-129
Author(s):  
Afly Yessie
Keyword(s):  
Empirical Study ◽  
Fraud Detection ◽  
Auditor Independence ◽  
Certified Public Accountants ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Public Accountants ◽  
Public Accountant

Abstract This study aims to examine the effect of the auditor's experience, independence and professional vigilance on fraud detection. This research was conducted on auditors working in the Public Accountant Firm (KAP) of the Central Jakarta area registered with the Indonesian Institute of Certified Public Accountants (Certified) in 2019 using questionnaires. The results indicated resources that the auditor's experience and professional vigilance had a significant effect on fraud detection. While independence does not Significantly influence of fraud detection. Keywords: Experience, independence, auditor's professional vigilance, fraud detection

Phantasmagoric Accounting in Malaysia: A Case Study of ‘The Triumph of Hope over Experience’?

2013 ◽  
Vol 3 (2) ◽  
pp. 12
Author(s):  
Azham Md. Ali
Keyword(s):  
Financial Crisis ◽  
Social Practice ◽  
Historical Context ◽  
Accounting Standards ◽  
Asian Financial Crisis ◽  
Certified Public Accountants ◽  
Elite Group ◽  
Public Accountants

With the aim of detailing issues and problems that confronted accounting in Malaysia during the forty year period beginning from independence in 1957 and ending just before the onset of the Asian Financial Crisis 1997-98 and where the data came in the form of published and unpublished documents and interview findings, the study has found that there were confusion over the identity of the accounting bodies the Malaysian Institute of Accountants (MIA) and the Malaysian Association of Certified Public Accountants (MACPA), accountants shortage, the presence of bogus accountants, disciplinary quagmire and accounting standards confusion. To explain the goings-on, the view of accounting as a social practice imbedded in a socio-historical context is taken up. This leads to the conclusion that the elite group had played quite an important role in shaping accounting in Malaysia to be nothing more than the repeated case of ‘the triumph of hope over experience’. Their (mis)conduct is apparent in regard to the MIA being inactive for two decades, the brouhaha surrounding goodwill accounting standards and the formation of the Malaysian Accounting Standards Board (MASB).  

scholarly journals An Empirical Study of the Relationship Between Assignment Practices in Training Programs and Training Motivation

2012 ◽  
Vol 7 (4) ◽  
pp. 575-581
Author(s):  
Yusof Ismail ◽  
Nurhana M. Rafiudd ◽  
Azman Ismail ◽  
Muhammad Zulfadhliz ◽  
Mohd Hasbullah B. Mohamad ◽  
...  
Keyword(s):  
Empirical Study ◽  
Training Programs ◽  
Training Motivation ◽  
The Relationship ◽  
And Training

scholarly journals Unearthing the International Financial Reporting Standards (IFRS) in the Accounting Curriculum in Saudi Arabia - An Empirical Study

2021 ◽  
Vol 11 (2) ◽  
Author(s):  
Mohammed Alfify ◽  
Abdul Ghani Faiyyaz ◽  
Abdullah Malik
Keyword(s):  
Saudi Arabia ◽  
Financial Reporting ◽  
Accounting Standards ◽  
International Financial Reporting Standards ◽  
International Accounting Standards ◽  
Certified Public Accountants ◽  
Reporting Standards ◽  
Generally Accepted Accounting Principles ◽  
Financial Reporting Standards ◽  
Public Accountants

International Financial Reporting Standards, commonly known as IFRSs, are uniform accounting standards issued by the International Accounting Standards Board (IASB) in 2001. The Saudi Organization for Certified Public Accountants (SOCPA) from 1st Jan 2016 has announced its decision to converge their National Accounting Standard with IFRS. The standards will surely be going to influence the financial system of the country. Every country has its own Generally Accepted Accounting Principles (GAAP). However, an understanding is needed to evaluate the adoption and awareness of IFRS among students and academicians in Saudi Arabia. The present study attempted to examine the awareness and interest of students concerning IFRS. This study has brought some hard facts regarding IFRS convergence in Saudi Arabia. The IFRS will only be able to yield fruitful results when all stakeholders are fully aware, interested, taken into confidence, and ready to cooperate with the directives of the Saudi Organization for Certified Public Accountants (SOCPA) for IFRS adaption.

scholarly journals Extent of Commitment of Accountants in Lebanon to Implementing the International Accounting Standard 16: Property, Plant and Equipment (An Empirical Study)

2020 ◽  
Vol 5 (1) ◽  
pp. p38
Author(s):  
Maysa Ayoub ◽  
Dr. Hasan El-Mousawi
Keyword(s):  
Empirical Study ◽  
Analytical Approach ◽  
Statistical Significance ◽  
Accounting Standards ◽  
International Accounting ◽  
International Accounting Standards ◽  
Certified Public Accountants ◽  
Accounting Standard ◽  
Fixed Assets ◽  
International Accounting Standard

Tangible fixed assets are fundamental to the organization; thus, the International Accounting Standards Board (IASB) issued International Accounting Standard 16, (IAS 16—Property, Land and Equipment), which includes regulations that organize the recognition, measurement and disclosure of those assets. Later versions of the standard improved and updated the standard. The research aims at studying the extent of commitment of Lebanese accountants to implementing IAS 16. The researchers used a descriptive, analytical approach to tackle their topic. A well-structured five-point Likert style questionnaire was used to collect data. The samples were all members of the Lebanese Association of Certified Public Accountants (LACPA). The results of the study showed a difference of statistical significance within the opinions of the study samples about the extent of commitment of LACPA members to applying IAS 16. The research reached that accountants in Lebanon apply only some items of IAS 16, which the research tool specified. The researchers had some recommendations based on the findings of the research.

scholarly journals Pembinaan Akuntansi Berbasis SAK ETAP Untuk Perusahaan Manufaktur Mengunakan MYOB Accounting V17 Di SMK Batam Business School

2021 ◽  
Vol 3 (1) ◽  
pp. 7-18
Author(s):  
Tukino Tukino ◽  
Baru Harahap ◽  
Algifanri Maulana
Keyword(s):  
High School ◽  
High Schools ◽  
Business School ◽  
Training Programs ◽  
Accounting Standards ◽  
Vocational Schools ◽  
Vocational High School ◽  
Financial Reports ◽  
Vocational High Schools ◽  
And Training

Vocational High Schools that are located close to each other, but have not synergized in the utilization of existing resources in each school are seen as less efficient. On the other hand, several vocational schools have adequate resources and potential to expand and simultaneously improve education services to the community through various education and training programs. In connection with these conditions, the Directorate of Vocational High Schools has programmed to combine these schools in one management and increase the capacity of Vocational High Schools through various education and training programs under the name Development of Large Vocational Schools. Financial statements function as a tool to analyze financial performance that can provide information about financial position, business, performance and cash flow so that it can be used as a basis for making economic decisions. The object of this service is aimed at the Batam Business School Vocational High School (SMK) around the Sekaran Village, where the majority of Batam Business School Vocational High School (SMK) players do not have financial reports. The purpose of this service program is to provide training to Batam Business School Vocational High School (SMK) actors in the preparation of accounting standards based on Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) as well as to design simple manual and computerized accounting systems that can help and facilitate students. Vocational High School (SMK) Batam Business School actors in making financial reports based on SAK ETAP

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