Realization of the Purpose of Criminal Proceedings by the Investigator and by the Defense Counsel: Opposition or Interaction?

The author discusses relationships between the prosecution and the defense during the preliminary investigation of a criminal case. Based on the analysis of contemporary Russian criminal procedure legislation and the links between the criminal procedure theory and criminalistics, the author concludes that it is necessary to single out the following forms of relationships between the defense counsel and the investigator: cooperation and counteraction to the investigation. The author, taking into account existing theoretical views, differentiates between these two concepts using the criterion of the legality of the actions of the sides. Correspondingly, it is suggested that cooperation is the activity of the sides carried out within the framework of the criminal procedure legislation and aimed at the realization of the purpose of criminal court proceedings as stated in Art. 6 of the Code of Criminal Proceedings of the Russian Federation. Using this as a basis, the author attempts to outline the procedural types of such interaction depending on the manner in which the defense counsel participates in proofing a criminal case. Firstly, there is a situation in which evidence is collected directly by the defense council. The author believes that in this case the investigator checks the evidence acting as an independent auditing body in the legal relationships and does not perform the function of the prosecution. Secondly, there is a procedural form of interaction when the defense counsel participates in the collection of evidence carried out by the side of the prosecution.

The External Auditor’s Rotation Practices in Oman

Auditing is an important aspect in organizations as it helps in preventing frauds, analysis of business operations, detecting operational defects and maintaining of accounting irregularities. The audit committee is also responsible in considering identification of management as well as discussion of significant policies, judgments and estimated made pertaining to accounting aspects. It is also responsible in monitoring and managing violations if any caused within the organizations and aims mitigating corruption-related risks. This research is looking at the role of external auditors that how much they are valuable and effective for the company and whether company gets advantages from these auditors or not. To find the answers of these questions we conducted a survey and distributed 100 questionnaires to the people associated with accounting profession working in private and public sector. The data came from male and female and from the different age groups. The findings of this study revealed that independent auditing procedure is most effective as compared to internal auditing. Received: 4 February 2021 / Accepted: 31 March 2021 / Published: 10 May 2021

Accounting and internal Mechanisms of Corporate Governance during the inter-war-period in France

This article focuses on the role of accounting in governance arrangements. The French context is marked by the inexistence of external governance mechanisms and by the total lack of effectiveness of independent auditing. Therefore, the objective of this article is to shed light on the internal governance mechanisms implemented by the leading French aluminium producer during the inter-war period and the role played by accounting in this implementation. On the basis of the archives of the Compagnie Alais, Froges et Camargue (AFC) between 1921 and 1939, it appears that in a context marked by very strong external growth, management strengthened financial reporting systems and internal control procedures. In addition, the directors used the financial statements as early as 1923 to determine the financial effort of the AFC group and to measure the flows intended to finance the group’s material and financial investments. Accounting is unquestionably at the heart of AFC’s internal governance mechanisms.

Pengaruh Good Corporate Governance, Modal Intelektual, Ukuran Perusahaan terhadap Kinerja Keuangan pada Perusahaan Makanan

The purpose of the study is to test the impact of good corporate governance, intellectual capital, and corporate size on food and beverage performance. This study sample is a food and beverage company registered in the Indonesian stock exchange. The analysis used in this study is linked to linear regression analysis. Studies show that good corporate governance consists of a few indicators, these indictments show that the size of the board of commissioners affects financial performance (roa), independent commissioners have no effect on financial performance (roa), and independent auditing committees affect financial performance (roa) and institutional ownership. No influence on financial performance (roa), the manager's ownership has no effect on financial performance (roa), and the committee's size also affects financial performance (roa). Apart from good company governance indicators, intellectual capital has no effect on financial performance (roa), and the company's size also affects financial performance.

The Effect of Board of Directors and Audit Committee Characteristics on Company Performance in Jordan

A comparative study was conducted to evaluate the effects of audit committee and directorates on the performance characteristics of selected companies in Jordan. The approach of panel data was adopted between 2015 to 2019 (4 years), with listed samples of 140 non-financial industries under the ASE. These firms stand for about 60% of listed firms in Jordan. Considering the audit committee and directorates effects of board characteristics on company’s performance, a total number of seven (7) variables of directorates and that of auditing committee were identified: an independent board of director, meetings of the board, size of the board, structure of the leadership, size of auditing committee, independent auditing committee together with proficiency of audit committee. The performance characteristics of companies were evaluated by means of (ROA) measure of accounting based performance. It was indicated from the results that, the following variables (independent board of directors, expert in auditing committee positively had impact on the performance ability of the selected firms. It was also revealed that, independent auditing committee together with board size of smaller capacity could enhance the performance potential of the firms. In addition to this, No significant difference was revealed on the performance of firms in term of frequency of board meetings and structure of leadership. The present research however adds more contribution to the literature on how the nature of directorate board and auditing committee could affect performance of a company in Jordan and other developing nations. However, information of great important value could assist academicians, policy makers alongside with concern stakeholders.

FACTORS MEASURING INTERNAL AUDITING FUNCTION IN THE VIETNAM LISTED COMPANIES

This study aims to explore the research model of factors measuring quality of the Internal Audit Function impacting on earnings management at listed companies in Vietnam. By using inductive and interpolation methods from prior researchs and qualitative method through researching documents and interviewing experts related to this study, the author developed model and hypotheses of five factors measuring Internal Audit Function quality that have associated with earnings management such as internal auditing competence (COMP), internal auditing objective (INDEPT), internal auditing’s size (IAFSize), relation with independent auditing (Big4) and internal auditing quality control (QuPRO)

The Mediating Effect of Organizational Stress on Organizational Culture and Time Management: A Comparative Study With Two Universities

This research was designed to investigate whether organizational stress had an intermediary role in the effect of Hofstede cultural dimensions on time management. Near East University from Cyprus, which represents the individual culture, and Hakkari University from Turkey representing the collectivist culture were selected for the research analyses. In all, 638 administrative and academic members from both universities were interviewed face-to-face on a voluntary basis, and data were collected by the simple random sampling method. The research findings suggest that time should be managed after identifying the type of culture—individualistic or collectivist—to decrease the level of stress experienced by university staff. In other words, Hofstede’s cultural dimension has an impact on time management, and organizational stress has a partial mediation effect on this dimension. Although the variables in the study have been studied in the literature together with many different factors, Hofstede is significant in terms of determining the role of organizational stress in the effect of cultural dimensions on time management. The effectiveness of Hofstede’s cultural dimensions through organizational stress in time management allows business and project plans to be carried out in a way that manages individual, team or departmental performances taking into account the organizational stress elements. It is considered that this study will particularly be effective in medicine, project management, and independent auditing.