scholarly journals Auditor Independence and its Impact on Financial Statements Audit (Evidence from Oman)

2020 ◽  
Vol 8 (3) ◽  
pp. 1-10
Author(s):  
Mahmoud Manayseh ◽  
D C Stalin
Keyword(s):  
Best Practices ◽  
Financial Statements ◽  
Auditor Independence ◽  
Sultanate Of Oman ◽  
Administrative Control ◽  
Financial Interest ◽  
Study Results ◽  
Efficiency And Effectiveness ◽  
Illegal Acts ◽  
External Auditor

Defrauding and error discovering by external auditor influence his relationship with his clients of professional auditing, a financial interest that auditor received it affect on the credibility of auditing and the relationships between the practices associated with the audit and the rules of professional conduct standards factors and changing the external auditor of professional auditing in Sultanate of Oman are investigated analyzed and to know the aspects related to change the External Auditor and its impact on the principle of independence, an issue of stakeholders interest in the companies under review.In the framework of the keenness of financial and administrative control of Oman to keep up with development in the professional work and the adoption of global best practices in audit work so as achieve efficiency and effectiveness in business and goals accomplished device, the study results from the questionnaire concluded that the subsequent discovery of the error, fraud and illegal acts after the issuance of the report shows the negligence of the references in the performance of his professional duties of professional auditing in Sultanate of Oman, the associated application with a review of the professional rules and standards of behavior affect change in the external auditor and also the quality associated with checking the extent of the auditor’s commitment to auditing standards process of professional auditing in Sultanate of Oman.

PROFESSIONAL COMPETENCIES OF ARCHITECTURE GRADUATES: PERCEPTIONS FROM GRADUATES, ACADEMICS AND EMPLOYERS IN THE NIGERIAN CONSTRUCTION INDUSTRY

2018 ◽  
Vol 15 (2) ◽  
pp. 1
Author(s):  
Joy Joshua Maina
Keyword(s):  
Best Practices ◽  
Construction Industry ◽  
Professional Practice ◽  
Core Competencies ◽  
Descriptive Statistics ◽  
Self Report ◽  
Professional Competencies ◽  
Architecture Education ◽  
The Core ◽  
Study Results

The clamour for better quality graduates by architects in the Nigerian Construction Industry (NCI) necessitates a look into the core competencies and the adequacy of architecture education in preparing architecture graduates for professional practice. 116 self-report likertscale questionnaires from architecture graduates (2009-2015), academics and employers were analysed to establish core competencies developed by the graduates while in school. Descriptive statistics, t-tests as well as Mann-Whitney tests for differences in ratings were employed for the study. Results reveal the perceived adequacy of architecture education for the future career of graduates from the academic perspective. Graduates were most proficient at design related competencies while AutoCAD was still considered the most important CAD competency for architecture graduates in the NCI. The study recommends more frequent evaluations of competencies for employability in collaboration with industry as well as embracing BIM related software in line with global best practices. Keywords: Academics, Architecture, Employers, Graduates, Professional competencies, NCI

Users’ attitude on perceived security of enterprise systems mobility: an empirical study

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ramaraj Palanisamy ◽  
Yang Wu
Keyword(s):  
Cloud Computing ◽  
Best Practices ◽  
Empirical Study ◽  
Mobile Systems ◽  
Mobile Technologies ◽  
Content Type ◽  
Security Issues ◽  
Study Results ◽  
Perceived Security ◽  
High Level

Purpose This study/ paper aims to empirically examine the user attitude on perceived security of enterprise systems (ES) mobility. Organizations are adopting mobile technologies for various business applications including ES to increase the flexibility and to gain sustainable competitive advantage. At the same time, end-users are exposed to security issues when using mobile technologies. The ES have seen breaches and malicious intrusions thereby more sophisticated recreational and commercial cybercrimes have been witnessed. ES have seen data breaches and malicious intrusions leading to more sophisticated cybercrimes. Considering the significance of security in ES mobility, the research questions in this study are: What are the security issues of ES mobility? What are the influences of users’ attitude towards those security issues? What is the impact of users’ attitude towards security issues on perceived security of ES mobility? Design/methodology/approach These questions are addressed by empirically testing a security model of mobile ES by collecting data from users of ES mobile systems. Hypotheses were evolved and tested by data collected through a survey questionnaire. The questionnaire survey was administered to 331 users from Chinese small and medium-sized enterprises (SME). The data was statistically analysed by tools such as correlation, factor analysis, regression and the study built a structural equation model (SEM) to examine the interactions between the variables. Findings The study results have identified the following security issues: users’ attitude towards mobile device security issues; users’ attitude towards wireless network security issues; users’ attitude towards cloud computing security issues; users’ attitude towards application-level security issues; users’ attitude towards data (access) level security issues; and users’ attitude towards enterprise-level security issues. Research limitations/implications The study results are based on a sample of users from Chinese SMEs. The findings may lack generalizability. Therefore, researchers are encouraged to examine the model in a different context. The issues requiring further investigation are the role of gender and type of device on perceived security of ES mobile systems. Practical implications The results show that the key security issues are related to a mobile device, wireless network, cloud computing, applications, data and enterprise. By understanding these issues and the best practices, organizations can maintain a high level of security of their mobile ES. Social implications Apart from understanding the best practices and the key issues, the authors suggest management and end-users to work collaboratively to achieve a high level of security of the mobile ES. Originality/value This is an empirical study conducted from the users’ perspective for validating the set of research hypotheses related to key security issues on the perceived security of mobile ES.

scholarly journals INFLUENCE OF AUDITOR INDEPENDENCE AND GOOD CORPORATE GOVERNANCE TOWARD ACCOUNTING CONSERVATISM IN INDONESIA

2019 ◽  
Vol 1 (1) ◽  
pp. 20-29
Author(s):  
Dovi Septiari ◽  
Wirdani Atika Sari
Keyword(s):  
Corporate Governance ◽  
Internal Control ◽  
Stock Exchange ◽  
Sample Selection ◽  
Financial Statements ◽  
Auditor Independence ◽  
Accounting Conservatism ◽  
Managerial Ownership ◽  
Good Corporate Governance ◽  
Internal Control System

Accounting conservatism is the precautionary principle to the profit recognition and one of the corporate governance to reduce the ability of the manager in manipulate and exaggerating the financial statements. Corporate governance is a internal control system which has its business objectives through securing company’s assets. This research is aiming to see the correlation among auditor independence and good corporate governance in accounting conservatism. Characteristics of good corporate governance in this are managerial ownership, profitability, company size and leverage. This research uses two measurements of conservatism non operating accrual and market to book ratio. This research as carried out at manufacture company in the Indonesia Stock Exchange in 2010-2014. Sample selection do by purposive sampling method and obtained 49 companies in criteria accordingly. This research used data analysis and multiple liniear regression program eviews 9. The result showed that the effect of auditor independence is not significant in accounting conservatism in indonesia. Good corporate governance influential only the size of the company and ownership. The measurement of non operating accrual and market to book ratio show different results. Further research is expected to use another proxy for other variables to measure accounting conservatism.

scholarly journals The Effect of Independence and Integrity on Audit Quality: Is There A Moderating Role for E-Audit?

2021 ◽  
Vol 23 (3) ◽  
Author(s):  
Diza Dianeke Budi Prabowo ◽  
Dwi Suhartini
Keyword(s):  
Industrial Revolution ◽  
Audit Quality ◽  
Practical Implication ◽  
Financial Statements ◽  
Auditor Independence ◽  
Audit Process ◽  
Accounting Firms ◽  
Audit Reports ◽  
The Impact

The financial statements must be reliable and become a benchmark in considering an audit decision on the financial statements. In order for this to be achieved, independence and integrity is required in carrying out the audit process. E-Audit helps overcome challenges in the industrial revolution 4.0 and prevent fraud. This research aims of testing and analyzing the role of e-audit in moderating the impact of auditor independence and integrity on audit quality. The data was collected through a questionnaire distributed to auditors at Public Accounting Firms in Surabaya. There are 36 respondents involved. The data were analyzed using SmartPLS. The results showed that auditor independence positively effect audit quality, auditor integrity positively effect audit quality; e-audit does non moderate the effect of auditor independence on audit quality; ande-Audit negatively moderates the effect of auditor integrity on audit quality. The practical implication of this research is that when determining high audit quality, independent auditors should at least increase their independence and integrity so that the resulting audit reports are of high quality and can be a reference for decision makers.

scholarly journals PENGARUH SKEPTISME PROFESIONAL DAN PENGALAMAN AUDITOR TERHADAP KEMAMPUAN AUDITOR EKSTERNAL DALAM MENDETEKSI KECURANGAN (SURVEI PADA AUDITOR BPK RI PERWAKILAN SULAWESI UTARA)

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Monica Mokoagouw ◽  
Lintje Kalangi ◽  
Natalia Gerungai
Keyword(s):  
Linear Regression ◽  
Fraud Detection ◽  
Financial Statements ◽  
Primary Data ◽  
Professional Skepticism ◽  
Detection Ability ◽  
North Sulawesi ◽  
Competent Person ◽  
External Auditor ◽  
Positive Effect

External auditor is an independent and competent person who can examine financial statements and be responsible for the opinions given. This research aims to examine the effect of professional skepticism and auditor’s experience on fraud detection ability of external auditor. The sample in this research are all auditors who work in Badan Pemeriksa Keuangan (BPK) Republik Indonesia (The Indonesia’s Supreme Audit Institution) Reprensentative of North Sulawesi Province. The data of this research is using primary data. The data was collected  by distributing  questionnaires directly to auditors of BPK RI Representative of North Sulawesi Province. This research is using the multiple linear regression analsys with SPSS 23.  The result indicate that: 1) Professional Skepticism has positive effect towards Fraud Detection Ability of External Auditor. 2) Auditor’s Experience has positive effect towards Fraud Detection Ability of External Auditor. 3) Professional Skepticism and Auditor’s Experience simultaneously have positive effect towards Fraud Detection Ability of External Auditor. Keywords: Professional Skepticism, Auditor’s experience, Fraud Detection Ability of External Auditor

scholarly journals Master of public health practicum: Global trends and current practices.

2020 ◽  
Author(s):  
Hannah Gummeson ◽  
Sonika Raj Goel ◽  
Khalifa Elmusharaf
Keyword(s):  
Public Health ◽  
Health Education ◽  
Experiential Learning ◽  
Best Practices ◽  
Best Practice ◽  
Public Health Education ◽  
Health Programs ◽  
Public Health Programs ◽  
Master Of Public Health ◽  
Study Results

Abstract Background The field of graduate public health (GPH) education currently lacks clear, universal criteria for the integration of practice-based elements into the curriculum. The concept of the ‘practicum’ is well endorsed and there is a growing recognition that experiential learning is a crucial aspect of career development for the next generation of public health professionals, benefiting not only students, but also the profession and communities it serves. However, many leading academic institutions continue to emphasize research over experiential learning in public health, making practicums much less commonplace in education centers across the globe. Methods The purpose of this research was to review global best practices in graduate public health program design in order to identify commonalities and use the findings to inform practicum development.Data collection for this research was entirely web-based. Practicum guidelines from a globally diverse sample of graduate public health programs were reviewed. Data was compiled from universities’ websites and available online sources and collated into an Excel file. Descriptive statistics were computed for each study variable.Results We screened 108 graduate public health programs and 35 eligible programs were included in the study. Results were reported according to prerequisites & practicum scheduling, practicum contact hours & duration, credit hours & overall credit weighting, competencies, supervision, written agreement, objectives & deliverables, and approach to assessment. This research resulted in 13 recommendations intended to guide graduate public health practicum design. Based on the analysis of current best practice, the recommendations address the following four key domains: practicum design, mentorship & supervision, learning outcomes and evaluation. Conclusions This research demonstrates a global recognition of the benefit of practice experience in graduate public health education. However, the integration of practical components into curricula is inconsistent when viewed through a global lens. There is also significant variation in the structure of existing practical components. We propose that this study be utilized as a tool spark a global dialogue about best practices in graduate public health education through the identification common practices and opportunities for improvement.

scholarly journals EVALUASI APLIKASI SISTEM KEUANGAN DESA (SISKEUDES)

2021 ◽  
Vol 5 (2) ◽  
pp. 161-174
Author(s):  
Siti Atikah ◽  
Intan Rakhmawati ◽  
Baiq Rosyida Dwi Astuti ◽  
D.Tialurra Della Nabila
Keyword(s):  
Financial Reporting ◽  
Automatic Measurement ◽  
Financial Statements ◽  
Point Of View ◽  
Financial Ratio ◽  
Efficiency And Effectiveness ◽  
Ministry Of Finance ◽  
Village Government ◽  
The Village ◽  
Better Than

This study aims to evaluate Siskeudes V2.0. R.0.1., from the system and its output, which is also analyzed is related to the measurement of efficiency and effectiveness of the use of village funds. Data collection is done by evaluating the application system, and calculating the financial ratio of siskeudes application output, in villages in West Lombok Regency. In terms of system evaluation, as a connection effect between the planning and budgeting stages, implementation and administration, to financial reporting, traceability and connectivity Siskeudes V2.0 R.0.1. better than Siskeudes V1.0.R1.06. The existence of the Activity Package in budgeting and implementing expenditures also makes it easier for the village government to make village financial statements. From the point of view of the village government, the average person has been able to estimate the using of funds and allocation in the activities field. Thus, the ability of the village government in West Lombok Regency in estimating routine expenditures and village capital expenditures (harmony), which has an effect on the efficiency and effectiveness of village funds, has been good. As a suggestion, because there is no automatic measurement of financial efficiency and effectiveness in Siskeudes to measure the financial performance of village governments, researchers advised the Ministry of Finance and the Ministry of Home Affairs to draw up regulations for calculating village financial ratios, as well as integrate them in Siskeudes applications.

How Does Local Adoption of IFRS for Those Countries That Modified IFRS by Design, Impair Comparability with Countries That Have Not Adapted IFRS?

2017 ◽  
Vol 16 (3) ◽  
pp. 59-90 ◽  
Author(s):  
Elizabeth Felski
Keyword(s):  
Financial Reporting ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Statement ◽  
International Accounting Standards ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Study Results ◽  
Reporting Environment ◽  
Proper Translation

ABSTRACT Global adoption of International Financial Reporting Standards (IFRS) is thought to increase financial statement reliability and comparability. Although IFRS is required or allowed in over 130 nations, some countries modify IFRS as issued by the International Accounting Standards Board (IASB). This study is designed to closely examine each country that modifies IFRS in an effort to determine whether these modifications impair financial statement comparability. First is that countries lack the resources to implement the newest version of IFRS or ensure proper translation of the standards. Second is that countries make specific changes to allow IFRS to better meet the needs of their financial reporting environment. I categorize the first set of countries as default countries and the second set as design countries. The study results in several interesting and useful contributions. First, I develop a new typology for future IFRS research that includes not only the locally adopted category, but also the default and design categories. Second, the details of how countries modify IFRS make it clear that differences can exist in financial statements prepared in different countries both using IFRS. The users must be careful to understand how comparability may be impacted by these modifications.

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