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In contrast to the well-known stereotype of the boring, unsociable accountant, today’s public accounting professionals argue that they are boundary-spanners. Working at the intersection of the firm/client interface, these professionals contend that sociability is a requisite skill for routinely navigating the many interactions they have with multiple personnel at client organizations. This research aims to address this disconnect and confront whether the public perception is warranted. Using the Trait Emotional Intelligence Questionnaire (TEIQue), we assess the sociability of 176 public accounting professionals and discover that, contrary to the stereotype, male public accountants are more sociable than males in the general population. Our analysis also demonstrates that female public accountants are no more or less sociable than females in the general population. Additional analysis shows that while male public accountants are more sociable than female public accountants, this effect is attributable to differences at lower levels of the profession and that male-female differences disappear when comparing male managers and partners to female managers and partners. Given the importance of sociability in public accounting, this research offers recruiting strategies which will help to dispel the myth of the unsociable accountant and provides training tips for enhancing sociability within the ranks.

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.

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.

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.

Este texto propõe-se a explicar porque, no Império do Brasil, não foi criado um Tribunal de Contas e não foram codificadas as leis de contabilidade pública, embora tais matérias tenham sido discutidas no Parlamento desde 1826. O problema foi abordado no bojo das discussões sobre a verdade dos orçamentos e a análise considerou os pontos de vista de luzias e saquaremas quanto à fiscalização das contas públicas e à divisão de poderes na monarquia. As reformas institucionais do sistema de contabilidade pública e de tomada de contas efetuadas no Império foram analisadas à luz dos debates parlamentares e da bibliografia de apoio. A abordagem foi institucionalista histórica e as fontes investigadas foram os relatórios dos ministros da Fazenda, os anais da Câmara dos Deputados e do Senado, jornais e livros de época.

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.

Objetivo: O presente estudo multicaso tem por objetivo avaliar as percepções dos municípios brasileiros quanto ao processo de convergência da contabilidade pública às normas internacionais, iniciado em 2008, tendo em vista a importância destes entes federados na prestação primária de bens e serviços públicos à sociedade. Metodologia: Baseou-se na aplicação de questionário com perguntas estruturadas aplicadas às secretarias de finanças em 7 (sete) municípios da Região Metropolitana de Fortaleza. Além deste aspecto, os municípios foram selecionados com base no PIB estadual e no nível de investimentos públicos por eles realizados. Resultados: Foram considerados consistentes em evidenciar que 71% dos municípios iniciaram o processo de convergência dentro do prazo estabelecido pela Secretaria do Tesouro Nacional (STN), porém apenas 43% declararam-se encontrar preparados para aplicar as NBCASP. Uma das principais dificuldades relacionadas se referem a falta de investimento em capacitação para os técnicos envolvidos e de sistemas próprios para operarem as alterações determinadas pela STN. Contribuições do Estudo: Efetivamente a pesquisa comprovou dificuldades reais vivenciadas por parte dos municípios pesquisados que podem comprometer o avanço do processo de convergência Brasil afora, aspectos estes não considerados nos trabalhos anteriormente realizados.

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.

La presente investigación midió, comparó y analizó el nivel de desarrollo de la moralidad y los valores principales que tienen los estudiantes de primer, quinto y séptimo semestre de las carreras de: Administración de Empresas (LAE); Contaduría Pública (LCN); Derecho y Ciencias Jurídicas (LDE); Psicología (LPS) y Comunicación y Medios Digitales (LCMD), de tres grados de la gestión 1–2019 de la Universidad Privada del Valle, sede La Paz–Bolivia; esto en busca de poder proponer mejoras en dicho desarrollo. Para ello, se aplicó la prueba paramétrica y probada del DIT de James Rest (1979) adaptada, basada en la teoría de Kolhberg, y la prueba de Reacción Valorativa del profesor García Hoz (1976). Se encontró un alto porcentaje de nivel convencional (47%) en la población estudiantil, seguido por un 38% de nivel preconvencional y, finalmente, un 15% del nivel postconvencional. Por otro lado, los valores más importantes para los estudiantes fueron los valores morales, ecológicos e individuales. Esta investigación se realizó porque, desde una mirada estructural, se debe pensar en mejorar la educación universitaria de los recursos humanos con una mayor incidencia en su formación moral. Esto con el fin de coadyuvar, no solo una inserción al mercado laboral, sino, y principalmente, personas íntegras con un alto grado moral en la formación universitaria.

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 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

La investigación que a continuación se presenta tuvo como objetivo general analizar la influencia de los avances tecnológicos en el ejercicio de la profesión de la Contaduría Pública en Colombia. Este estudio de enfoque cuantitativo se tipificó como descriptivo, no experimental, transaccional y de campo. Para la realización de este trabajo se utilizó como técnica de recolección de datos la revisión sistemática de bibliografía y la aplicación de una entrevista estructura dirigida a docentes adscritos a la Facultad de Ciencias Contables de Uniremington. Los resultados obtenidos demuestran que los avances tecnológicos han influido de manera positiva en la profesión del contador público. Las tecnologías de la información y la comunicación representan para el profesional contable una oportunidad de crecimiento y de competitividad en este mundo globalizado. La influencia de estas en los procesos financieros de las organizaciones ha generado que las empresas, las universidades, el Estado y demás organismos que regulan la profesión contable requieran de personas empoderadas de todas las actividades que se realizan en las entidades de negocios, con una visión estratégica, innovadoras, con capacidad de análisis, liderazgo en procesos y en costos, comunicación asertiva y habilidades en el manejo de un lenguaje jurídico.

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.

The new Accounting Standards in Portugal for the Public Sector, were create in a line of the IAS – International Accounting Standards.This work is about the study of the Standard 5 about the Tangible Fixed Assets. We intend to present the main points, about recognition, measure and publish of facts related with the Standard.We finish with the presentation of some practical examples, intending to show the main application of the Standard.

This study aims to examine the effect of financial difficulties, management integrity, professionalism, and the dependence of external users of financial statements on audit risk. The researcher uses a sample of auditors working at public accounting firms in the Central Java and Yogyakarta regions. selected based on purposive sampling method with criteria, namely, auditors who have a minimum of a bachelor's degree and have a working period of more than one year. Hypothesis testing in this study uses multiple linear regression. The results show that financial difficulties have a positive effect on audit risk, while management integrity, professionalism and dependency of external users of financial statements are proven to have no effect on audit risk.

This study examines the relationship between the effectiveness of an audit committee and the amount of audit fees. The sample consists of 130 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016–2017. Data are obtained from the IDX and company’s annual reports. The effectiveness of an audit committee is measured by independent audit committee size, frequency of audit committee meetings, and expertise of the audit committee. Results show first that the size of the independent audit committee has a positive effect on audit fees. This finding suggests that an increase in the number of independent audit committee members produces a higher quality of reporting, and so they tend to choose a reputable public accountant. Second, the frequency of its meetings has positive effects on audit fees. It suggests that the more effective the supervision of the committee to improve audit quality, the higher the audit fees to be paid. However, this study fails to provide evidence that the expertise of the audit committee affects audit fees. The result of this study suggests that the audit committee tends to adopt the demand approach based on the reputation of the public accounting firm accountant firm in determining the amount of audit fees.

While a significant body of literature exists on local government efficiency, much less is known about its effectiveness, especially financial performance and resident satisfaction. To address this gap in the empirical literature, the present paper uses system‐wide official annual data on resident satisfaction in the Victorian state local government system in Australia to investigate the relationship between annual net operating results and overall citizen satisfaction. In addition, in order to garner a deeper understanding of this relationship, we evaluated the assumption in the ‘near‐to‐zero balance’ public accounting literature that local residents prefer an insignificant annual balance in operating performance compared to substantial annual losses or surpluses. We found that there is a significant negative association between overall satisfaction and its components and financial performance for Victorian local government as a whole. However, this association is largely restricted to rural councils with surpluses. By contrast, we find no relationship between satisfaction and near‐to‐zero balances. We conclude by considering the implications of our findings for both the public accounting literature and local government policymaking.

Research aims: This article is a persuasive essay, written with motivation to change readers' perceptions of accounting for public organizations, especially government organizations. This article aims to provide arguments following detailed explanations that accounting of public organization and accounting of business organization stand on two different accounting-world. Design/Methodology/Approach: This article is a persuasive essay. Research findings: The differences between the two have started since the beginning of the formation of each organization, namely differences in motives and backgrounds of the formation of the organization, goals of the organization's establishment and how to achieve organizational goals, as well as the source and nature of organizational funding. Theoretical contribution/ Originality: These differences in the upstream give consequences differences in downstream, which are significant dissimilarities between the two accounting worlds on planning and budgeting aspects, financial reporting systems (financial accounting), managerial accounting, and auditing. Practitioner/Policy implication: This significant difference in accounting education implies that the curriculum of accounting education must be reconsidered by separating the public accounting curriculum and the business accounting curriculum.

The increasing number of cases of manipulation of financial statements that often occur to date has made the public increasingly question the performance of the auditor profession. This is because, most cases of manipulation can occur due to the negligence of auditors who are unable to detect the fraud. So the opinion published is not correct, and then the information presented in the auditor's report becomes misleading. Therefore, it is necessary to conduct research to determine the various factors that can increase the accuracy of auditor's opinion. This research was conducted with the aim of analyzing the relationship between auditor competence, experience, and professional skepticism on accuracy of auditor's opinion. In addition, this research was also conducted to analyze the moderating effect of the gender variable on the respective relationship between auditor competence, experience, and professional skepticism on accuracy of auditor's opinion. This research was conducted using a quantitative approach with a survey method through distributing questionnaires to 142 auditors who work in public accounting firms in Yogyakarta, Solo and Semarang. This research was tested statistically using simultaneous equations assisted by the SmartPLS application. This research result has found that auditor competence, experience and professional skepticism gives positive influence on accuracy of auditor's opinion. In addition, gender has also been shown to have a positive effect on accuracy of auditor’s opinion as moderating variable.

This case provides students with an opportunity to examine ethical issues and challenges encountered in public accounting. This real-life case occurred in South Africa, where wide-spread corruption and unethical behavior severely affected a global accounting firm. Due to the resulting negative publicity, the firm suffered significant reputational damage and underwent investigations by the audit regulator and professional accounting society. Consequently, the firm initiated major transformations of management, governance, and audit quality procedures. Students are required to research and analyze issues involving the accounting firm's South African activities. However, the matters addressed are universal and encountered by firms globally. The case learning objectives include improving understanding of the value of auditor independence, the importance of ethical behavior to a global firm's reputation, ways to promote ethical conduct, and how professional skepticism can identify ethical misconduct. The case is designed for auditing, forensic accounting, international accounting, accounting policy, and ethics courses.

Objective – This study aims to determine the effect of institutional ownership, managerial ownership, board size and debt on the selection of public accounting firms in mining sector companies listed on the Indonesia Stock Exchange (IDX). Design/methodology – This study uses big four and non-big four public accounting firms classification as a proxy of the quality of the firm that will be selected by the company. It utilizes 120 observations during the 2015-2017 period. The analysis technique used is logistic regression. Results – The results showed that the size of the board of commissioners affected the election of qualified public accountant. While institutional ownership, managerial and debt holdings have no effect on the selection of qualified public accounting firms.

PurposeThis paper examines radical reform of the Chinese public accounting profession in the 1990s. In particular, the paper seeks to provide a more nuanced understanding of the sources, responses and processes of this radical institutional change that effectively paved the way for development of the Chinese accounting profession into the twenty-first century.Design/methodology/approachThe empirical data that inform this study come from both archival materials (mostly in Chinese) and in-depth interviews. These data are analysed and interpreted from a neo-institutionalist perspective, drawing, in particular, on the concept of institutional logics and the concept of institutional work.FindingsA state logic initially guided the development of the Chinese accounting profession but was seriously challenged in the 1990s following a series of high profile financial scandals. The findings reveal a shift to a new professional logic, which was made possible through multiple forms of institutional works instigated by various state actors.Originality/valueResearch into the radical reform of the Chinese public accounting profession in the 1990s was mostly quantitative in nature, focussing mainly on one reform programme, i.e. the disaffiliation of the accounting firms from their sponsoring agencies. This paper adopts a qualitative approach and is aimed at providing a deeper and more nuanced understanding of the institutional change process within its political and economic contexts.

Objective – This study aims to examine the relationship of company size, audit opinion, the reputation of public accounting firms, and institutional ownership on the timeliness of financial statement submission. The four independent variables will be tested with the dependent variable, namely the timeliness of financial statement submission.Design/methodology – The sample of this research is 327 companies that have financial statements on the Indonesia Stock Exchange during the 2015-2017 observation year. The analytical method used in this study is correlational analysis.Results – The results of this study indicate that the size of the company, the reputation of the public accounting firm, and institutional ownership are related to the timeliness of financial statement submission, while the audit opinion shows no relationship with the timeliness of financial statement submission. Keywords: Timeliness of Financial

Este manuscrito tiene la intención de profundizar la responsabilidad que el Contador Público adquiere frente a su trabajo, que está inmerso en el cumplimiento de normas, principios legales y técnicas aplicables, que deben cumplir para garantizar que el trabajo se cumpla. Por esta razón, en el gremio de Contadores Públicos desde su graduación de la academia, surge la necesidad de abogar por la importancia de la ética profesional, ya que existe una falta de compromiso con la profesión de esta profesión. El objetivo que guía la presente investigación es analizar las causas contempladas en el Capítulo IV de la Ley 43 de 1990 - Código de Ética Profesional - a partir de los casos penalizados de los profesionales de la profesión que fueron sancionados por la Junta Central de Contadores durante el período que abarca 2014-2016, en Colombia. Se tomará como base para la construcción metodológica, la información proporcionada por la Junta Central de Contadores, ya que se espera que construya la matriz que guiará el desarrollo metodológico mixto de la investigación, donde se pueden contemplar todos los principios éticos vulnerables de los contadores. público, y por falta de conocimiento, omisión, dudas en el desarrollo adecuado de las profesiones o las presiones externas. A lo largo de la investigación se evidenciaron las debilidades en lo que se refiere a los deberes que el Contador Público debe asumir. la información proporcionada por la Junta Central de Contadores, ya que se espera que construya la matriz que guiará el desarrollo metodológico mixto de la investigación, donde se pueden contemplar todos los principios éticos vulnerables de los contadores públicos, incluida la falta de conciencia, la omisión, dudas sobre el correcto desarrollo de la profesión o las presiones externas. A lo largo de la investigación se evidenciaron las debilidades en lo que se refiere a los deberes que el Contador Público debe asumir. la información proporcionada por la Junta Central de Contadores, ya que se espera que construya la matriz que guiará el desarrollo metodológico mixto de la investigación, donde se pueden contemplar todos los principios éticos vulnerables de los contadores públicos, incluida la falta de conciencia, la omisión, dudas sobre el correcto desarrollo de la profesión o las presiones externas. A lo largo de la investigación se evidenciaron las debilidades en lo que se refiere a los deberes que el Contador Público debe asumir.

RESUMEN: La Contaduría Pública como programa de formación profesional se ha consolidado como un área de conocimiento altamente exigente para quienes la estudian y la ejercen. El mercado y las organizaciones se valen de los saberes contables para dar solución a diversos problemas que surgen en ellas día a día. En este sentido, esta investigación buscó identificar las competencias profesionales que desarrollan los egresados de Contaduría Pública de la Universidad de Antioquia bajo el modelo curricular basado en la solución de problemas, a través del análisis de los propósitos de formación y la posición de treinta egresados a quienes se les aplicó una encuesta de caracterización. Como resultado, se llega a la conclusión de que si bien, los egresados del programa manifiestan ser personas bien capacitadas y aptas para desempeñarse en el mundo laboral de manera inmediata a la terminación de sus estudios, aún existen algunos aspectos por mejorar, principalmente en lo que se refiere a la autonomía en el proceso formativo posterior a la culminación de su paso por la Universidad. ABSTRACT: Public Accounting as professional training program has been consolidated as a highly demanding knowledge area for those who study and practice it. The market and organizations use accounting knowledge to give a solution to diverse problems arising in them day to day. In this sense, this research sought to identify the professional competencies developed by Public Accounting graduates from the University of Antioquia under the problem-solving-based curricular model, through the analysis of the training purposes and the position of thirty graduates on whom a characterization survey was conducted. As results, it is concluded that although the program’s graduates expressed to be well qualified people and apt for performing in the labor market immediately after finishing their studies, there are still some aspects to improve, mainly regarding autonomy in their training process after finishing their University studies.

Go public companies are required to audit their financial statements by an independent auditor, namely an auditor who works at a public accounting firms. This study aims to examine the effect of debt ratio, company size, reputation of public accounting firms and company growth on going concern audit opinions on Consumer Goods Companies listed on the Indonesia Stock Exchange for the 2016-2019 period. This study uses a quantitative descriptive approach. The population is 51 Consumer Goods Companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The sample is 15 companies. The data analysis method used is logistic regression. The results of the study are the debt ratio, company size, reputation of public accounting firms and company growth simultaneously effect on going concern audit opinions on Consumer Goods Companies listed on the Indonesia Stock Exchange for the 2016-2019 period. Debt ratio, company size, reputation of public accounting firms and company growth partially have no effect on going concern audit opinions on Consumer Goods Companies listed on the Indonesia Stock Exchange for the 2016-2019 period.

This study aims to examine the effect of financial distress, size firms, growth companies, and reputation public accounting firm on acceptance of going concern opinion. The method of this research is a quantitativ approach and SPSS as an analysis tool. Object under study is a mining companies listed on Indonesia Stock Exchange during the periode 2015-2017,as many 33 companies for 3 years with 99 total sample. Testing is done by using logistic regresion analysis by using SPSS version 25.The result showed that the financial distress proxied by the calculation of altman modification model has no significant on the acceptance of going concern audit opinion. Second, the firm size has significant and positive effect on the acceptance of going concern opinion. Third, the growth companies has significant and negative effect on the acceptance of going concern opinion. Finally, the reputation of the public accounting firm proxied at the scale of the public accounting firm has no significant effect on the acceptance of going concern audit opinion

The main purpose of this research is to analyze profitability ratio, leverage ratio, audit committees and public accounting firm size against Audit Delay. The multiple linear regression is the most common form of linear regression analysis is used to explain the relationship between the effect of independent variables (profitability ratio, leverage ratio, audit committee and public accounting firm size) and dependent (audit delay). The data samples were obtained from the LQ-45 Index of Corporations which are listed on the Indonesia Stock Exchange (BEI). The data consists of a three years period from 2015 to 2017. After completing the analysis study, it shows that only audit committees has a significant influence on Audit Delay, while profitability ratio, leverage ratio and public accounting firm size have no effect on such. Keywords: Multiple Linear Regression Analysis, Audit Delay, Profitability, Leverage, Audit Committee, Public Accounting Firm Size

This study aims to determine the factors that affect SEBI student interest subject toIslamic Accounting Public Accounting profession. These are intrinsic work values ,socio-economic and personality factors. The findings showed that the number of IslamicAccounting students are not interested in the profession of public accounting is fargreater than the number of students interested in the public accounting profession, whichis 22: 60. This research note that, although more than 50% students of Islamic Accounting class of 2008 and 2009 have a grasp of the Public Accounting profession, but thewhole or 100% of these students have never had an internship experience in PublicAccounting Firm (KAP). The study found the three factors of intrinsic work factors,socio-economic and personality are not significantly affect the interest of students towards public accounting profession

The purpose of this study was to determine the effect of management intervention and audit fees on auditor independence. This research was conducted at the Office of Public Accounting in Bali Province. The data analysis technique used is multiple linear regression analysis. The results found that Management intervention had a negative effect on Auditor Independence. This shows that the stronger the management intervention, the weaker the auditor's independence. Audit Fee has a positive effect on Auditor Independence. This shows that the higher the audit fee, the auditor's independence will also increase.

Public Accounting is one of the very rising sectors in the industry. The aim is to produce bulk of financial information that can be further used for making informed decisions by the stakeholders. The wrong information or might jeopardize the involved businesses and thus it is necessary to protect this sort of information from outside and vulnerable attacks. As, the transparency and accountability of financial statement is very crucial for the stakeholder’s trust as well as the investment, the security of financial information is very essential for the relevance, validity, and reliability of the financial data. However, there is always a lingering risk of security breaches such as brute force attacks to get the information. The main focus of this paper is to examine the security systems and the strategies used by the public accountants in Lebanon to secure the financial data and relevance of financial reports. To carry out this study a quantitative methodology was applied and a survey was conducted with a representative sample of accountants, who are currently employed in the Lebanese governmental sector. The survey questionnaire was prepared to measure their perceptions regarding the security of the public accounting in Lebanon and to also evaluate their efficiency in protecting the data as well as detecting threats. The research conducted is likely to determine the quality of financial data protection in public accounting in Lebanon and suggest possible solutions in increasing security. As, the security measures are an integral part of the IPSAS implementation process this study highly contributes to both the theory of the IPSAS adoption and the practice of aligning local accounting practices in accordance to the international standards by doing exorbitant efforts to strengthen the security management in Lebanon’s Public Accounting Sector.

Public accounting profession is one of prestigious and important professions in Indonesia. Recent data, however, show that the number of public accountants in Indonesia is very small compared to the population. Thus, accounting students’ perception regarding the public accounting profession needs to be investigated. This study aims to investigate the influence of accounting students’ perception of public accounting profession toward their interest to the public accounting profession. A sample of 100 students from three different universities in Indonesia were used as respondents. The results demonstrate that financial rewards, professional recognition, labour market considerations and professional training positively influence the interests of accounting students to become a public accountant. The results also indicate that working environment, social values and personality have no influences on accounting students’ interest to become a public accountant.

This research is quantitative research. The data used in this study is primary data by distributing questionnaires to public accounting firms domiciled in DKI Jakarta. The population in this study were auditors who worked in the Public Accounting Office. Questionnaires were distributed as many as 130 questionnaires and data that could be processed as many as 100 questionnaires. Data is processed using the help of SPSS 23. The purpose of this study is to examine the effect of auditor compliance, knowledge and experience on audit judgment. From a sample of 17 public accounting firms in DKI Jakarta, this study shows that: (1) obedience pressure has a significant positive effect on audit judgment, (2) knowledge has a significant positive effect on judgment audits, and (3) auditor experience has no effect on judgment audit.

This study aims to examine the effect of competence, accountability, and auditor ethics on audit quality. The data in this study were obtained from auditors of the Public Accounting Firms (KAP) in Makassar who were willing to become respondents. This study uses primary data by conducting direct research in the field by giving questionnaires / question sheets to 30 respondents. Data analysis method used to test the hypothesis in this study is multiple linear regression. This study indicates that competence (X1) accountability (X2) and auditor ethics (X3) auditors have a positive and significant effect on audit quality by auditors of Public Accountant Firms in Makassar. This means that the higher the auditor's ability to maintain the competence, accountability, and ethics of the auditor, the quality of audits conducted will increase.

Overpayment and undue payment refer to all forms of payments that are determined to be excessively or improperly made by an institution to employers, insurance holders, voluntary insurance holders, those who receive income or monthly payment, beneficiaries of these, holders of general health insurance and their dependents. An institution might provide more payment to a civil servant than they deserve due to reasons originating from the civil servant themselves or the administration. The purpose of this study is to explain in detail what overpayment and undue payment are and describe operations regarding collection of overpayments and undue payments, calculation of interest to be applied on these and accounting for it by providing examples.

Enmarcados en un enfoque cualitativo, en este artículo se presentan algunos elementos teóricos de la metodología blended learning (aprendizaje semipresencial o combinado) con el fin de caracterizar las estrategias metacognitivas de los docentes del programa de Contaduría Pública de la Universidad Santo Tomás de Bogotá. A partir de una fase teórico-conceptual se construyó un cuestionario que se aplicó a los docentes para determinar los aspectos cognitivos y metacognitivos que se pueden considerar propios de una profesión como la contaduría pública, a la vez que se identificaron los criterios centrales del instrumento: planeación y diseño, implementación, control y evaluación, sin perder de vista las potencialidades e influencias del entorno educativo. Por otra parte, la presente investigación pone de manifiesto que el tema de la metodología virtual está presente en la planeación del trabajo docente, aunque en la práctica aún falta desarrollar toda su acción. This article presents theoretical elements, research results, framed in a qualitative approach, in the line of Accounting Education, to characterize the metacognitive strategies in the teachers of the public accounting program of the Santo Tomas University, in the city of Bogotá, focused on in the blended learning methodology, starting from a theoretical-conceptual phase, giving way to the construction of a questionnaire that was applied to teachers, reaching a determination of the metacognitive strategies in blended learning; Likewise, cognitive and metacognitive aspects were found that can be considered typical of a profession such as public accounting; From the theoretical, the central criteria of the instrument were identified, these are: Planning and Design, Implementation, control, and evaluation; However, without losing sight of the potentialities and influences of the educational environment. On the other hand, it shows that the topic of virtual methodology is present in the planning of teaching work, however, in practice it remains a duty in all its action.

We examine the importance of audit partners’ prior non-public accounting experience (hereafter, “industry experience”) to audit outcomes. We conducted 20 semi-structured interviews of audit partners with industry experience to explore their career path choices, their perceptions of the challenges and benefits stemming from this experience, and their perceptions of how this experience influences their current audit work. To provide a balanced perspective, we supplement these interviews with nine semi-structured interviews of audit partners who have spent their entire career in public accounting but have worked with or evaluated partners with industry experience. Grounded in theory and the results of these interviews, we empirically examine using a unique hand-collected dataset whether audit partners with industry experience conduct higher quality and more efficient audits. Our evidence implies that industry experience is associated with both higher audit quality and greater efficiency. In additional analyses, we examine the influence of potential mechanisms for these observed associations and find some evidence that the nature and timing of this experience matters. Specifically, actual first-hand experience in major oversight positions among boomerang auditors and a shorter amount of time spent outside public accounting play an integral role in the quality of the audits that these partners deliver, while experience in a major oversight position or specialized industry in which the partner audits translates into greater efficiencies.

This study aims to provide empirical evidence about the impact of audit fees on the audited quality of financial statements. Human resources become a moderating variable to provide understanding of the importance of adequate human resources in completing audit tasks. The contribution to be made in this study is to initiate the issuance of new rules that limit the number of clients in each public accounting firms and auditor. The research data used are all public accounting firms in Indonesia, the period 2016-2018 obtained from the Ministry of Finance of the Republic of Indonesia. The final data used in the study were 979 public accounting firms in the 2016-2018 period. The findings of this study indicate that the higher audit fees received by public accounting firms and auditors tend to reduce the audit quality of financial statements.

The success or failure of the audit activities carried out by the auditor is known as audit quality. An audit is considered qualified if it is carried out in accordance with applicable auditing standards or regulations. There are several factors that can affect audit quality and one of them is emotional intelligence which will be the independent variable in this study. This study was conducted to test and analyze the influence of emotional intelligence on audit quality at the Public Accounting Firm in Bandung. The data used in this study are primary data obtained from distributing questionnaires to 48 partners of the Public Accounting Firm as respondents who participated in filling out the questionnaire. Data analysis in this study used a structural equation model - PLS. The results showed that emotional intelligence has a significant effect on audit quality.

Purpose: This study aims to extend and investigates the relationship of Professionalism, Implementation Professional Ethics with Quality of Audit by propose the Client Acceptability as a meditation variable for filling the gap of prior research.Methodology/Approach: This research is a quantitative method, conducted at Public Accountant Office surrounded Jakarta with 176 respondents from 41 offices. The data analyzed by Structural Equation Model using Amos program.Findings : The model is Good, and Confirmatory Factor Analysis proves have a high loading. The testing hypotheses shows; 1). Professionalism has negative influence but not significantly on Quality of Audit, 2). Professionalism has negative influence and significantly on Client Acceptability, 3). Implementation of Professional Ethics has positive influence and significantly on Quality of Audit, 4). Implementation of Professional Ethics has positive influence and significantly on Client Acceptability, 5). Client Acceptability has positive influence and significantly on Quality of Audit so this is evidently that Client Acceptability totally may act as intervening variable.Originality/Value of paper: However this study may assist public accountant office in increasing the quality of audit by increasing the client acceptability.Research Limitation/implication: The study is limited to public accountant sector surrounded Jakarta, Indonesia that experienced a significant decline in quality audit.

The current study examines the effect of socialization on the inculcation of professional accounting values. Three sources of socialization are examined: public accounting firms, non-public accounting firms (industry) and accounting professional associations. Specifically, the study compares the professionalism of public and industry accountants. Consistent with expectations, the results suggest that public accountants have stronger beliefs in professional autonomy and self-regulation than industry accountants, and that industry accountants have stronger beliefs in professional affiliation, social obligation and professional dedication than public accountants. It was hypothesized that while professional associations promote all professional values, public accounting firms and industry have different promoting priorities. Public accounting firms foster beliefs in self-regulation and professional autonomy while industry opposes these values, resulting in public accountants having stronger beliefs in these values. Conversely, it was posited that industry encourage beliefs in professional affiliation, social obligation and professional dedication to a greater extent than public accounting firms. The result is that the industry accountants have stronger beliefs in these values than the public accountants. Investigating these issues increase understanding of the importance of the socialization process fostering accounting professional values and identifying areas of potential conflict and reinforcement accountants face when working in public accounting and industry.

A partir de una entrevista realizada a tres profesionales en contaduría publica, se busca dar sustento empírico al análisis documental de la contabilidad creativa y su relación con la corrupción, en especial los hechos que están asociados con el delito contable. Por lo anterior se construye una red semántica a través de la herramienta de análisis Atlas. Ti, y se identifican elementos que interrelacionados han permitido la proliferación de esta problemática; finalmente, se concluye como hacer frente a esta situación, resaltando como principal causa la subordinación sobre el criterio profesional del contador. Based on an interview with three professionals in public accounting, the aim is to give empirical support to the documentary analysis of creative accounting and its relation to corruption, especially the facts that are associated with the accounting crime. Therefore, a semantic network is built through the analysis Atlas. ti, and identify elements that interrelated have allowed the proliferation of this problem, finally it is concluded how to deal with this situation, highlighting as the main cause the subordination on the professional judgment of the accountant.

El artículo de revisión está enmarcado dentro del desarrollo de un proyecto de investigación titulado Percepción del profesional en Contaduría Pública desde la fotografía y el cine como expresiones culturales y su objetivo es establecer un acercamiento conceptual a las categorías profesional en Contaduría Pública y la Cultura y dos subcategorías, fotografía y cine, como criterios teóricos de análisis de los resultados de la investigación. El interés se motiva en las reflexiones propias de profesionales y estudiantes en la Contaduría Pública y su relación con la sociedad y la construcción de cultura. Las revisiones se obtienen principalmente en Google Scholar, repositorios universitarios y parte en bases de datos, como Redalyc, Academia y Scielo. El aporte principal que se logra es la consolidación de la propuesta entorno al profesional en Contaduría Pública y su relación con la sociedad; así como la creación de estereotipos elaborados a partir de herramientas que ayudan a consolidar la cultura, como son la fotografía y el cine. The review article is framed within the development of a research project entitled “Perception of the professional of Public Accounting from photography and cinema as cultural expressions”; and its objective is to establish a conceptual approach to the categories: Professional of Public Accounting and Culture and two photography and cinema subcategories, as theoretical tools for analysis of research results. The interest is motivated in the reflections of professionals and students in training of the Public Accounting and its relationship with society and the construction of Culture. Reviews are mostly accomplished in Google Scholar, repositories and part in databases like Redalyc, Academia and Scielo. The main contribution that is achieved is the consolidation of the proposal around the professional of Public Accounting and his relationship with society; as well as the creation of stereotypes elaborated from tools that help to consolidate culture such as photography and cinema.

RESUMEN El objetivo del presente fue determinar si previo al ingreso a la Licenciatura en Contaduria Publica los estudiantes recibieron capacitacion sobre temas relacionados con la etica fiscal, la cual en algunas ocasiones es llamada civismo fiscal, cultura fiscal o contributiva y ello influyo en la decision de elegirla. El enfoque utilizado fue el cuantitativo, la muestra del estudio fue no probabilistica, por conveniencia o intencional, seleccionando directamente a los estudiantes de dicha licenciatura de la Sede Zacapoaxtla del Complejo Regional Nororiental de la Benemerita Universidad Autonoma de Puebla, generacion 2018. Se encuestaron a 25 de los 28 estudiantes inscritos, sus edades oscilan entre los 18 y 22 anos, el promedio es de 19 anos, la mayor parte de los encuestados son mujeres. Solo el 28% de los encuestados recibio capacitacion previa al ingreso a la Licenciatura en los temas, al 88% les llama la atencion algunos de ellos relacionados, sobresaliendo la etica fiscal, el 84% respondio que para tomar la decision de incorporaste a cursar la Licenciatura en Contaduria Publica, los temas relacionados, no influyeron en la misma, lo anterior basado en la falta de mayor difusion de los programas nacionales para generar en los estudiantes a traves de la educacion formal en los diversos niveles educativos, y de las acciones o estrategias para generar una cultura contributiva, un civismo o una etica fiscal. Para solventar lo anterior se propone ampliacion de la cobertura territorial de dichos programas y sus acciones o estrategias. El haber tenido o no, capacitacion o preparacion sobre los temas, no influye en la decision de incorporarse a la Licenciatura en Contaduria Publica. Por el contrario, lo que influye para tal decision, es el interes que tienen sobre estos temas, de los cuales el principal es la etica fiscal. ABSTRACT The objective of document is determine if previous to entering the Bachelor of Public Accounting the students received a training on issues related to tax ethics, which is called tax civism, tax culture or contributory and this influenced the decision to choose this subject. The approach used was the quantitative and sample of study was non-probabilistic, for convenience intentional, selecting directly the bachelor students of Zacapoaxtla from North-East Regional Complex of the Benemerita Autonomous University of Puebla, generation 2018. 25 of the 28 students enrolled were surveyed, their ages range from 18 to 22 years, the average is 19 years, most of the respondents are women. Only 28% of respondents received training prior to entering the Bachelor's degree in subjects, 88% pay their attention in some of them related, one of them is tax ethics, 84% answered that to make a decision in order to to join the course Bachelor in Public Accounting, the related topics, did not influence in the same way, the previous is based on the lack of a good diffusion of the national programs to generate in the students through the formal education in the variety of educative levels, and of the actions or strategies so as to generate a tax culture, a civic or a tax ethic. On the other hand to resolve the situation before mentionated, it is proposed to expand the territorial coverage of said programs and their actions or strategies. Having had or not, a training or preparation on the issues, does not influence the decision to join the Bachelor of Public Accounting. As a consequence what influences such a decision is the interest they have in these matters, one of the most important is tax ethics. KEYWORDS: Students; Tax ethics; Fiscal civism; Fiscal culture.

This article seeks to understand the reasons for the persistence of corruption in the Brazilian federal government, despite strong public accounting and financial control systems in the country. More than two-thirds of the states in the world, including Brazil, face the challenge of plundering public finances by political, economic, and bureaucratic elites. In this context, the exclusive use of the dominant approach of economic theories for the structuring of public control systems is limited. It is more appropriate to consider corruption as a problem of collective action. Hence, the theoretical reference chosen includes Bourdieu’s theory of practice and Tocqueville’s and Ostrom’s collective action theories, as they have been understood respectively by Mungiu-Pippidi and Rothstein. The methodological strategy adopted is an exploratory analysis of the cases of contemporary day Brazil, based on the lessons learned from nineteenth-century Sweden, and Italy in the 1990s. The results indicated that overcoming systemic corruption requires more than control systems. It demands, at least, a trigger to disrupt the perverse social imbalance, institutional capacity to offer normative effectiveness and a cohesive and active civil society. Resumen El artículo se propone a comprender las razones de la persistencia de la corrupción en el gobierno federal brasileño, aunque este ya cuente con comprensivos sistemas de contabilidad pública y control financiero. Más de dos tercios de los estados del mundo, incluso Brasil, enfrentan un alto nivel de desvío de dinero público por parte de las élites políticas, económicas y burocráticas. En este tipo de contexto, es muy limitado el uso exclusivo del abordaje dominante de las teorías económicas para la estructuración de los sistemas de control público. El artículo argumenta ser más apropiado buscar soluciones derivadas del enfoque de las teorías de acción colectiva. Él utiliza la teoría de la práctica de Bourdieu y las teorías de la acción colectiva de Tocqueville y Ostrom, conforme adoptadas por Mungiu-Pippidi y Rothstein, respectivamente. La estrategia metodológica es un análisis exploratorio del caso brasileño, a la luz de las lecciones de Suecia en el siglo XIX, e Italia en la década de 1990. Los resultados indican que superar la corrupción sistémica puede requerir más que establecer sistemas de contabilidad y de control fuerte. Es necesario, por lo mínimo, un gatillo que desestabilice el equilibrio social perverso existente, cierta capacidad institucional para conferir efectividad normativa y una sociedad civil activa y cohesiva. Resumo O artigo busca entender as razões para a persistência da corrupção no governo federal brasileiro, apesar de este nível de governo já contar com robustos sistemas de contabilidade pública e de controle financeiro. Mais de dois terços dos estados do mundo, incluindo o Brasil, enfrentam elevado nível de desvio de dinheiros públicos por parte de elites políticas, econômicas e burocráticas. Neste tipo de contexto, o uso exclusivo da abordagem dominante das teorias econômicas para a estruturação dos sistemas de controle público é muito limitado. O artigo defende que é mais adequado buscar soluções derivadas de abordagem das teorias de ação coletiva. Para isso utiliza a teoria da prática de Bourdieu e as teorias de ação coletiva, de Tocqueville e Ostrom, conforme acolhidas respectivamente por Mungiu-Pippidi e Rothstein. A estratégia metodológica é de análise exploratória do Brasil atual, à luz das lições da Suécia do século XIX e da Itália da década de 90. Os resultados indicam que a superação da corrupção sistêmica requer mais do que a constituição de sistemas de contabilidade e de controle fortes. Exige, no mínimo, um fator desencadeante que desestabilize o equilíbrio social perverso vigente, capacidade institucional para conferir eficácia normativa, além de uma sociedade civil coesa e ativa.