Search

The purpose of the research study was to aim empirical evidence in analyze the effect of the application of the rules of ethics, experience and professional skepticism auditor's fraud detection and analyze the most dominant variables between the application of the rules of ethics, experience and professional skepticism auditors that influence fraud detection.The population in this study is the KAP (Public Accounting Firm) located in Java and Sumatra by using Convenience Sampling samples were included in the Non-Probability Sampling. The data used is primary data collection method of data using questionnaires. Data analysis method used is multiple regression (Multiple Regression) with SPSS version 21.0.The results of this study indicate that the increase in the application of ethics rules will provide an increase in fraud detection with 2,349 t greater than t table 1.684 and 0.024 significant. Significantly affect fraud detection experience with the t value 2,334, t table 1.684, 0.024 significant. Professional skepticism proved to significantly affect the detection of fraud with 4,230 t, 1,684 t table significantly with 0,000.

This study aims to examine the relationship between KAP Quality Control System with professional ethics and professional skepticism of auditor in carrying out the profession as a professional accountant. The research method used includes correlational research. The study population was the auditor of KAP in Indonesia, amounting to 96 respondents. The data collection technique uses primary data in the form of a questionnaire distributed online. The results of this study indicate that the Public Accountant Firm's Quality Control System has a positive relationship with professional ethics and professional skepticism of auditor. The importance of implementing the Quality Control System in KAP to be more effective in controlling quality service results and understanding professional ethics and high skepticism in carrying out professional duties for auditor. This research is expected to be a reference for public accounting firms in improving performance and creating a good work environment for auditor.

Auditors in carrying out activities are influenced by many things, starting from the audit environment and applicable audit regulations. The auditor judgment cannot be replaced because it is an inherent part of the audit process itself, therefore, the audit judgment carried out by the auditor must be carried out properly so as to produce true and accurate information. The phenomenon related to the audit judgment that has occurred causes the public to still question the audit judgment carried out by the auditor who is considered unable to protect external parties using financial statements. The population in this study are all auditors who work in Public Accounting Firms in Bali who are listed in the IAPI 2020 directory. The number of samples in this study found 136 auditors who were selected using the saturated sample or census method. The analytical technique used in this research is a partial least square (PLS) modelling technique through the SmartPLS 3.0 application. The results showed that the auditor competency and self-efficacy had a positive and significant effect on the audit judgment at the Public Accounting Firm in Bali.

Independent auditor services are needed to determine the reliability of the financial statements presented by management and to give an opinion towards the financial statements in a credible manner, so that they can be trusted and obtain larger market share. In addition, the reporting process must also be effective by employing competent and objective independent auditors to give high quality audit based on the Professional Standards of Public Accountants (SPAP) and the Code of Ethics (IAPI,2016). On the other side, non-compliance towards SPAP and the Code of Ethics can reduce the audit quality. The non-compliance to the standards leads to violation cases and financial scandals, which inhibits the credibility of the auditors. This study aims to examine the effect of locus of external and task complexity towards the dysfunctional audit behavior moderated by Machiavellian. This research was conducted on auditors that was registered at the Public Accounting Firm (KAP) in Denpasar using the PLS-SEM analysis and with the support of SmartPLS 3.0. Software. The results showed that the auditor’s dysfunctional behavior can be caused by the variations of external locus, the complexity of the task which interacts with Machiavellian.

This study aims to determine the effect of Auditor Expertise, Auditor Knowledge and Task Complexity on Audit Judgment at a Public Accounting Firm in Semarang. The population contained in this study is the Auditor who served at the Public Accounting Firm in Semarang with the number of respondents as many as 34 auditors. The method of determining the sample using the census technique. Data analysis used multiple linear analysis. The results of the analysis show that Auditor expertise and Auditor knowledge have a positive effect on Audit judgment, while task complexity has no effect on Audit judgment.

The purpose of this study is to detect factors that encourage an increase in auditor professionalism skepticism so that they are able to produce quality audits. It is realized that audit quality comes from a good audit process and the auditor puts forward a good attitude of professional skepticism. The results of this study indicate that the experience and competence of auditors can increase the attitude of skepticism of auditor professionalism and audit quality. In addition, the skepticism of the auditor's professionalism is able to mediate the experience of the auditor and the competence of the auditor affects the quality of the audit. For KAP, especially in the city of Medan, it has an obligation to provide an equal portion of audit assignments to all auditors and provide opportunities for auditors to improve their abilities by attending education and training from both formal and non-formal educational institutions. Keywords: Experience, Competence, Skepticism, Audit Quality.

This study investigates why auditors leave public accounting and the consequences of auditor departures, both of which have been of great concern for audit firms and regulators worldwide. Using data from China and controlling for demographics, we find that audit partners and managers, auditors who generate more revenue, and auditors who provide higher audit quality have a lower likelihood of departure, while non–Big 4 auditors have a higher likelihood of departing public accounting. We also find that an audit firm is likely to lose clients when an auditor departs. Clients who stay with the same firm pay lower audit fees but with no drop-off in audit quality after a signing auditor departs. In supplementary analyses, we also demonstrate that the determinants and consequences of auditor departures are different for auditors who leave the firm but not the profession (i.e., auditor turnover). Specifically, high audit quality is associated with a lower likelihood of auditor departure, but it increases auditor turnover. We also observe that audit quality is reduced for the clients who stay with an audit firm after highly skilled auditors depart for high visibility corporate positions. Our study provides insights that should be of interest to the audit profession, audit firms, and regulators.

Purpose The purpose of this study is to explore the usefulness of popular reporting (PR) in an Italian city as a dialogic accounting tool for promoting citizens’ engagement with digital platforms. This study aims to contribute to the debate on democratic accounting technologies with a focus on PR and digital platforms, using the theoretical lens of dialogic accounting. Design/methodology/approach A longitudinal case study is used to analyse the implementation and evolution of PR in the city of Turin, Italy and explore how the city involved its citizens with digital platforms. Findings This study contributes to the debate on public accountability through dialogic accounting tools. Research limitations/implications Multiple sources (surveys, interviews and interventionist workshops) are used to analyse Turin, Italy as a longitudinal case study. Practical implications This study offers practical reflections for legislators, politicians and public managers who need new knowledge and empirical analysis of the effective implementation of the PR as a tool for dialogue and empowering public accounting to hold continuous dialogue with the citizens. Originality/value PR can be considered a useful dialogic accounting tool for politicians, managers and government experts to encourage citizens’ engagement in a pluralistic society.

This study examines public perceptions of potential overseers charged with ensuring that relief packages are distributed to the intended audience. In an experiment, we assess perceptions of trustworthiness and fraud reduction ability between government and public accounting firm employees in the context of relief package oversight. While actual ability is important, public perceptions of overseer ability is also essential for relief packages to be fully effective. We find that people, regardless of their political party affiliation, rate public accounting firm employees as more trustworthy and better able to reduce fraud than government employees. For government oversight, participant political party affiliation influences perceptions of employee ability and is mediated by general trust in government. These findings suggest public accounting firms are a viable alternative to increase public perceptions that relief packages are distributed effectively. Initial evidence suggests educating the public on the role of career government employees may raise public opinion. Data Availability: Data are available from the authors upon request. JEL Classifications: H12, H84, M41, M48.

PurposeThis paper aims to review the research on accounting professionalisation in China to develop insights into how the research is developing, offer a critique of the research to date and outline future research directions and opportunities.Design/methodology/approachThis paper adopts a methodological approach of systematic literature review, as suggested by Tranfield et al. (2003) and Denyer and Tranfield (2009), to identify, select and analyse the extant literature on the Chinese public accounting profession. In total, 68 academic works were included in the review process.FindingsThis paper finds that the extant literature has produced fruitful insights into the processes and underlying motivation of accounting professionalisation in China, demonstrating that the Chinese experience has differed, to a large extent, from the hitherto mainly Anglo-American-dominated understandings of accounting professionalisation. However, due to the lack of common theoretical vernacular and an agreed upon focus, the extant literature illustrates a fragmented and contradictory picture, making attempts to accumulate prior knowledge in the field increasingly difficult.Research limitations/implicationsThis paper focusses only on research published in English. Consequently, the scope of review has been limited as some works published in languages other than English may be excluded.Originality/valueThis paper provides one of the pioneering exercises to systematically review the research on accounting professionalisation in China. It explores significant issues arising from the analysis and provides several suggestions for furthering the research effort in this field.

Purpose This paper aims to analyze the differences in the efficiency of public accounting firms across both firms and countries in the post-Sarbanes-Oxley world. It also investigates the issues surrounding the dynamics of their efficiency gaps. Design/methodology/approach This study uses four-stage data envelopment analysis to estimate the efficiency of public accounting firms in the USA, the UK and Canada over the period 2008–2015. The ß- and σ- convergence tests are applied to analyze the dynamics of the efficiency gaps across firms and countries. Findings The results show that market competition in the accounting sector increases efficiency. Gross domestic product growth also increases it while inflation decreases it. The analytical results indicate that the lagging public accounting firms are catching up to the leading public accounting firms within the same country, within the Big 4 group and within the non-Big 4 group. They also show that the non-Big 4 groups are catching up to the Big 4 group and that the countries with less efficient accounting firms are catching up to the country with the more efficient accounting firms. Originality/value This study accounts explicitly for the effect of business environmental factors on public accounting firm efficiency. Furthermore, the research also adds to the literature by investigating the comparative dynamics of the efficiency gaps of public accounting firms.

Obtaining information about a company’s financial statements has become increasingly important. Thus, highly skilled and expert public accountants are required who can execute their tasks following ethical standards. This study investigates the effects of audit professional skepticism and auditor expertise and integrity on audit quality in the accounting profession, with auditor ethics as the moderating variable. The study sample consisted of 65 auditors working in 14 public accounting firms in Surabaya, Indonesia. Data were collected through questionnaires and then analyzed using the SmartPLS approach. Results indicated that audit professional skepticism and auditor expertise and integrity positively influence audit quality. On one hand, auditor expertise, which is moderated by auditor ethics, positively influences audit quality. On the other hand, audit professional skepticism and integrity, which are moderated by auditor ethics, do not influence audit quality. The findings suggest that auditors must further improve their compliance with ethical standards to strengthen their integrity, which in turn, enables them to produce good audit quality. Furthermore, auditors must always strive to increase their professional skepticism and expertise.

PurposeThe present work aimed to enhance the understanding of professional turnover intentions of accounting professionals by exploring their attitudes towards this phenomenon in an emerging economy (Tunisia).Design/methodology/approachAn exploratory research was conducted using a narrative approach (episodic interviewing) after having interviewed accounting professionals. Data were analysed with the thematic coding method using NVivo software based on the push-pull-mooring (PPM) framework. Based on this analysis, four types of professionals were identified.FindingsThe interconnections among PPM factors, which are different from one type of professionals to another, play a vital role in whether a professional intends to leave the accounting profession or not. All four types of professionals perceived unpleasant facets of the public practice environment (push factors) and manifested a tendency to switch to available job opportunities (pull factors). Nevertheless, the latitude for profession change, for the third and the fourth types who perceived the professional experience differently, is restricted by mooring factors. That is not the case for the first type of professionals who have already left public accounting and the second type who intend to quit the profession, as we did not find any mooring factors.Research limitations/implicationsThis study explored the attitudes of accounting professionals towards professional turnover intention. A deeper insight into the views of the academics and the Ordre des Experts Comptables de Tunisie (OECT) might help understand this phenomenon.Practical implicationsUnderstanding the relative impact of push, pull and mooring allows the accounting professionals to determine their attitudes towards the intention to leave the profession. This enables firms to develop more effective programmes to retain valued accounting human resources. The findings highlight that the professional associations should promote the values the profession brings to the community through nationwide public awareness campaigns and enhance career opportunities by providing more branches of activity within the profession.Originality/valueThe paper responds to calls for further examination of factors behind professional turnover intention at a time when high rates of turnover were observed among accounting professionals. Also, the cultural context of Tunisia helps explain our findings.

SUMMARY Despite efforts of the AICPA and public accounting firms, Black professionals remain underrepresented in public accounting. To better understand the experiences of Black accountants, we interviewed current and former auditors and collected their personal stories of inequality and microaggressions. We also collected the interviewees' suggestions about how to improve the retention of Black professionals. We hope these stories and suggestions help advance the diversity, equity, and inclusion (DEI) initiatives of public accounting firms. They can also be used by academics to stimulate discussions about DEI issues and motivate research.

This paper investigates the problematic nature of ambulance paramedics’ wellbeing and applies the conceptualizations and theoretical perspective of public value (PV) to understand and potentially improve their experience. It synthesizes previous discourse from public accounting and public management and applies it to NHS ambulance services which have been prominent in the response to the Covid-19 pandemic but are currently under-researched in public management literature. The authors suggest a future interdisciplinary research agenda. © 2021 Informa UK Limited, trading as Taylor & Francis Group.

SYNOPSIS This paper reports financial and career outcomes following a degree in accounting using a large cross-sectional and time-series survey of one university's alumni. We extend the work of prior researchers by examining outcomes throughout accounting graduates' careers, which include positions outside of public accounting. We find that starting salaries are positively associated with graduate degrees, working for a Big N firm, and starting in a non-audit/tax specialty. Though most graduates begin in public accounting, they typically work for three different employers and assume non-accounting/leadership roles early in their careers. Current salaries are positively related to Big N experience, years employed, starting in a non-audit/tax specialty, and having children, while they are negatively related to number of employers. Graduate degree coefficients are insignificant in current salary regressions. Whereas we do not see gender effects for starting salaries, we see significantly large negative effects for women in the current salary analysis. JEL Classifications: I26; J31; L84; M41; M42.

SUMMARY In this study, we investigate the financial reporting behavior of chief financial officers (CFOs) with significant prior audit experience. Our tests indicate that, on average, CFOs who were former audit managers or partners report less aggressively than CFOs without prior audit experience. Thus, the mindset that auditors develop during their time in public accounting—which should value objective, transparent, and conservative financial reporting—appears to persist when auditors take high-level positions in industry. However, we also find that the reporting behavior of prior-auditor CFOs becomes more aggressive over time as the salience of their audit experience decays. Further, we find that audit fees are lower for clients with prior-auditor CFOs but increase as the CFOs' time away from auditing increases. Overall, our study offers important insights regarding how audit experience is associated with the financial reporting behavior of CFOs. Data Availability: All data used are publicly available.

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.

PurposeThis paper aims to provide new theoretical discussion about the role of whistleblowing system and fraud awareness as an effective deterrent for financial statement fraud.Design/methodology/approachThe authors conducted surveys to 13 reputable public accounting firms in East Java, Indonesia.FindingsIt is well acknowledged, as fraud attacks grow more sophisticated, whistleblowing system and fraud awareness can be possible deterrents. By increasing employees’ fraud awareness, they do not only recognise fraud symptoms and typologies but also support to raise concerns in good faith and on reasonable grounds. This study also suggests the role of fraud awareness as a human capital investment that increase sensitivity on identifying fraud symptoms and discouraging participation in crimes.Originality/valueThis study produces new theoretical discussion about fraud prevention. Then this study also offers several aspects that can help organisation to establish effective whistleblowing systems and reporting mechanisms. Those aspects identified can encourage an individual to report malpractice or wrongdoing. This study also offers how fraud awareness can support the implementation of whistleblowing system in preventing fraudulent financial statements and other irregularities.

The use of Robotic Process Automation (RPA) is a recent innovation in the public accounting industry, and the Big 4 firms are at the forefront of its implementation. This paper examines how the adoption and use of RPA is affecting the perceived work experience of firm leaders and lower-level employees at Big 4 accounting firms. We interview 14 RPA leaders, survey 139 lower-level employees, and compare and contrast their responses. We find that the two groups generally agree that RPA is having a positive influence on the profession. Both groups believe that RPA is positively changing the work employees perform and improving employee career prospects. However, while firm leaders believe RPA will improve work satisfaction, lower-level employees report no such improvements. Our insights provide direction for the accounting profession as it increases the use of RPA and for future research studies examining related issues.

The Public Accounting Oversight Board’s Audit Standard 3101 (AS 3101), which requires auditors to disclose critical audit matters (CAMs), became effective for audits of large accelerated filers with fiscal years ending on or after June 30, 2019, and for all other US public companies on December 15, 2020. This initiative is a response to the gap between the users’ demand and the information provided in auditors’ reports. It is also intended to improve the relevancy of auditors’ reports. Focusing on studies of the determinants and consequence of CAMs disclosure in the US setting, this review complements and extends previous syntheses of research on expanded audit disclosures in non-US settings. More importantly, it provides preliminary insights into whether AS 3101 achieves its stated objective: making auditors’ reports more informative and more relevant to investors. This review also highlights areas where there is limited research or inconsistent results, which may help academic researchers to identify opportunities for future research.

The auditor's performance was again highlighted by various cases that emerged in the media some time ago. This study tried to look at the factors that influence the auditor's performance in carrying out his work. Factors of work experience, work complexity, and self-efficacy are of concern to researchers because some previous studies still show inconsistent resultson performance. The study was conducted on auditors in the public accounting firm in the area of South Jakarta, using convenience sampling, with data processing using the help of software Lisrel 8.7 and SPSS 23.The results of the study indicate that work experience has a significant effect on audit performance, while work complexity has a negative effect on audit performance. Self-efficacy affects audit performance.

The perspective of this study provides empirical evidence on the factors that affect the auditor's fraud detection ability. There are effective research hypotheses with auditor tenure, fraud detection experience, level of education, fraud training, prof professional skepticism. This study is hypothesis-testing research, Respondents are 120 auditors from seven public accounting firms in Jakarta participated in this study, thought a questionnaire. Data collected is done during April 201 5 by visiting the public accounting firm that has been willing to participate in this study. The type of data used is primary data and is a cross-section, data is collected only once. Conclusion of the study is auditor tenure, fraud training does not affect the ability to detect fraud. While fraud detection experience, the auditor's level of education and professional skepticism positively influence fraud detection capability. Limitations, suggestions and research implications are described at the end of this report.

This study aims to examine differences in perceptions between teaching accountants, accounting students, and accountants on the ethics of preparing financial statements. Ethical indicators for the preparation of financial statements are represented in earnings management, misstatements, disclosures, cost-benefits, and responsibilities. This research was conducted at universities and public accounting firms in Semarang. This research was conducted with a survey method of 70 respondents from teaching accountants, 75 accounting students, and 40 accountants respondents at universities and public accounting firms in Semarang. As an analysis tool, ANOVA is used for hypotheses H1, H2, H3, and H4. Before testing the hypothesis, first the validity and reliability tests are carried out for all the questionnaires that have been collected. Validity and reliability tests show that all data are valid and reliable. Then the questionnaire was tested by ANOVA and strengthened by the Independent Sample T Test. Anova results show that there are differences in perceptions between teaching accountants, accounting students and accountants. However, there was no difference in perceptions between teaching accountants and accountants. Therefore it can be concluded that there are differences in perceptions between teaching accountants, accounting students, and accountants on the ethics of preparing financial statements.

This study is to examine the factors that influence audit delay with the moderating variable of public accounting firm reputation in companies listed on the Indonesia Stock Exchange. Data observations were carried out on food and beverage sub-sector companies with financial reports from 2015-2018. The number of sample data is 36 sample data. The data sampling technique used purposive sampling technique. Statistical test using is multiple linear regressions with statistical software STATA. Statistical results show that Audit Tenure has no significant effect on Audit Delay with KAP as a moderating variable with a significance value of 0.724> 0.05, Leverage has no significant effect on Audit Delay with KAP as a moderating variable with a significance value of 0.203> 0.05 and Profitability has a significant effect. on Audit Delay with KAP as a moderating variable with a significance value of 0.015

This study is a quantitative study that aims to determine the effect of the audit opinion, financial difficulties, company growth, public accounting firm size, and management changes on auditor turnover. This study uses data on annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The selection of sample criteria is done by purposive sampling technique with predetermined criteria and the data obtained amount to 552 sample data from 138 manufacturing companies and the value of Nagelkerke R square is 12.8%. The results of this study indicate that the size of a public accounting firm has a significant positive effect on auditor turnover, while audit opinions, financial difficulties, company growth, and management changes have no effect on auditor turnover. Keywords: audit opinion, financial difficulties, public accounting firm size, management change, auditor change.

This study investigates a number of factors influencing employees to report unethical behavior in their organizations. This study aims to empirically examine the effect of organizational response on whistleblowing intentions, the effect of power distance on whistleblowing intentions. This research uses quasi-experimental design. The difference between this research and previous research is in the research data sources. This study collected data with a survey questionnaire given to 64 accounting students from a university in Padang, the capital of West Sumatra. Data were analyzed using ANOVA. The results of this study indicate that strong organizational responses do not have a negative impact on whistleblowing intentions. We also find that low power distances have a positive impact on whistleblowing intentions. The results of this study indicate that power distance affects the intention of revealing facts. These results contribute to the existing literature on accounting ethics, as well as inform public accounting governance policies

The purpose of this study was to analyze the effect of audit committee characteristics, kap sizes, and internal auditor's role on accuracy of audit reporting time. The data used in this study are annual and financial reports in manufacturing companies listed on the indonesia stock exchange (idx) in the period 2014-2018. The method of taking data samples using purposive sampling method based on certain criteria. Based on the retrieval method obtained A sample of 240 companies. Hypothesis testing in this study uses Logistic regression analysis. The results show that the size of the audit committee, the financial expertise of the audit committee members, the size of the public accounting firm, the role of the internal auditor has no effect on accuracy of audit reporting time and the frequency of meetings of audit committee members has an effect on accuracy of audit reporting time.

Purpose The study aims to examine the influence of auditor personal factors, such as goal orientation, self-efficacy and professional commitment to auditor’s responsibility to detect the fraudulent, particularly in small accounting firms. Design/methodology/approach The authors surveyed 86 auditors working in small accounting firms in Bali Province, Indonesia. Findings The results prove the role of self-efficacy as a mediating variable in the relationship of goal orientation and auditor responsibility. This result at once confirms that self-efficacy can improve individual performance even in complex tasks. This study also proves the role of professional commitment as a mediator variable. Research limitations/implications Given that the respondents came from small accounting firms, these findings are not intended to be generalized with auditors in large accounting firms. Practical implications These findings highlight essential efforts to reduce audit expectation gaps between auditors and the public. The small accounting firms’ leaders must to alignment workplace organizational goals and organization professional goals. A dualism of purpose causes the auditor to fail to fulfill the responsibility of fraud detection. Social implications There is a severe audit expectation gap related to the auditor’s role in detecting fraud. This finding expected to answer public questions related to auditors’ ability and responsibility in small accounting firms in detecting fraud. Originality/value There is limited research on auditor responsibility, particularly in small audit firms in developing countries. Also, there is still debate scientific about the influence of goal orientation, self-efficacy and professional commitment to auditor performance.

The purpose of the study is to establish and identify the reasons for the formation of the institutional foundations of accounting, substantiate their advantages and disadvantages for Ukraine, as well as build an effective organizational and institutional architectonics of its development. The institutional influence on the accounting system in Ukraine and its reasons are established on the basis of an empirical generalization of the positions of various authors, as well as a critical analysis of the existing norms and practices. The method of regression analysis was used to select the basic branch of the national economy, on the example of which the study was conducted. It is substantiated that objectively this influence is associated with social and international requirements, however, for agricultural enterprises, the prerequisite for the introduction of institutional frameworks is the desire of these entities for international cooperation. The above arguments are based on the analysis of statistical data, the results of a questionnaire survey of 105 heads of Ukrainian agricultural companies. An empirical generalization was carried out on the basis of a critical assessment of the normative and legal framework for the development of accounting and accounting for the results of the survey, which made it possible to assess the genesis of the introduction of institutional accounting frameworks in the agricultural sector of Ukraine and substantiate the objective need for such a process. It has been proved that the discussion on the objectivity or compulsory development of the institutional foundations of accounting has real ground. For this purpose, for comparison, the results of a questionnaire survey of managers and accounting specialists in the public sector and indicators of the dynamics of the availability of funds in the single treasury account as of January 1 in recent years are presented, which made it possible to conclude that there are no objective reasons for the institutionalization of accounting and its compulsory nature in this sector.It follows from the study that the institutionalization of accounting is both an objective requirement of the time and a mechanism of public pressure at the same time. Its assignment to one category or another is determined by the existing needs, the branch of the national economy and the results that can be obtained.

Financial statements are a form of a report presented by a company that shows the financial performance of the company. In many cases of financial report fraud committed by Public Accounting Firm, they beautify the financial statements so that many investors are interested in the company. Therefore, this study aims to examine the influence of the Fraud Triangle factor in detecting fraudulent financial statements. The object of this study uses the financial statements of the Cigarettes and Cosmetics subsectors that are listed on the Indonesia Stock Exchange in the period 2016-2018. This study uses thirty sample data using purposive methods based on criteria. Data analysis using logistic linear regression analysis. The results showed that Rationalization had a significant effect on financial statement fraud. Meanwhile, Financial Stability, External Pressure, Personal Financial Need, Financial Targets, Ineffective Monitoring, Nature of Industry have no significant effect on financial statement fraud.Keywords: Fraud, Pressure, Opportunity, Rationalization, Financial Statement Fraud

This research aims to examine empirically the influence of the size of the public accounting firms, auditor specialization industry, the size of the audit committee, and audit delay on audit quality. The population of this research is the companies listed in the ISSI. The data are analyzed by using a multiple linear regression. Proxy measurements for audit quality are using discretionary accrual Kazsnik model. Data analysis shows that the size of the public accounting firms, auditor specialization industry, and audit delay influence the audit quality. Penelitian ini bertujuan secara empiris menguji pengaruh ukuran kantor akuntan pubik (KAP), spesialisasi auditor, ukuran audit komite dan audit delay terhadap kualitas audit. Data dianalisis menggunkan regresi linier berganda. Proksi atas kualitas audit menggunakan discretionary accrual Kazsnik model. Penelitian ini menemukan bahwa ukuran kantor akuntan pubik (KAP), spesialisasi auditor, ukuran audit komite dan audit delay berpengaruh terhadap kualitas audit.