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on Accounting and Auditing |
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Issue of 2020‒01‒20
seven papers chosen by |
| By: | Abeid Francis Gaspar (Institute of Finance Management) |
| Abstract: | This paper examines the interaction between auditing and the trust relationship between external auditors and members of management in the context of Tanzanian Local Government Authorities (TLGAs). The study employs an interpretive research methodology. The empirical data was gathered through in-depth interviews with the auditors and the members of management from the two TLGAs. Other sources of data included review of relevant documents and observation. The study found that trust relationship between the auditors and management play a crucial role in the auditing process. It has also revealed that both the auditors and members of management employed various strategies to manage mutual trust perceptions in the course of auditing. This influenced audit procedures as well as outcomes. The study contributes to the empirical auditing literature on trust, particularly in the context of public sector entities. The findings show that trust relationship between auditors and client?s management is likely to influence efficiency in the auditing process. |
| Keywords: | Auditing, Trust, Tanzania, Local governments, Grounded theory |
| JEL: | M42 |
| Date: | 2019–10 |
| URL: | http://d.repec.org/n?u=RePEc:sek:iacpro:9912285&r=all |
| By: | Melania, Vella; Dewi, Aminar Sutra |
| Abstract: | Increasing problem credit, resulted in decline commodity price and value changes. The purpose of this research to verify the influence of good corporate governance (board of directors and audit committe) to financial performance with earning management as intervening variabel. The sample of this research are 14 banking companies registered in BEI period 2012-2016. This research use regression analysis method with intervening variabel and path analysis for mediation variabel. The result of research showed that the board of directors had a positive and significant effect to financial performance, the audit committee had no significant positive effect to financial performance, the board of directors had no significant negative effect to earnings management, the audit committee had no significant negative effect to earnings management, and earning management had no significant positive effect to financial performance. In Sobel test, earnings management doesn’t mediate board of director relationship with financial perfomance and earnings management doesn’t mediate audit committee with financial performance. |
| Date: | 2019–01–04 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:jrpcd&r=all |
| By: | , Ningsih; Dewi, Aminar Sutra |
| Abstract: | The decline in stock prices of property and real estate firms resulted from the government's policy of high loan interest has not affected the property sector and real estate. This study aims to examine the effect of Good Corporate Governance implementation that is the quality of auditor (KA) to financial performance and proportion of independent board of commissioner (PDKI) to company financial performance. This research uses purposive sampling method that is sampling technique which refers to certain criteria. Based on predetermined criteria, 23 companies will be selected as research samples in 2012 until 2016. The method of analysis used is quantitative method, with classical assumption test and panel data regression analysis. From the three tests obtained the best model is Fixed Effect Model (FEM). The results of this study indicate that audit quality has positive and insignificant effect on financial performance as reflected on return on equity. While the proportion of independent board of commissioners has a negative and significant impact on financial performance as reflected in return on equity. |
| Date: | 2019–01–13 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:tgcyk&r=all |
| By: | Sapre, Amey (National Institute of Public Finance and Policy) |
| Abstract: | This paper analyzes the problem of tax evasion by incorporating a simple game theoretic framework wherein an individual is confronted with the decision of declaring income for taxation. The model is a re-formulation of Allingham Sandmo (1972) and Srinivasan (1973) original single period decision making problem and extends it to to a repeated game involving a tax payer and a tax authority. The game theoretic results shows that probability of audit and penalty rate are inversely related and that beyond a threshold penalty rate, the tax payer has no incentive to evade. In an infinitely repeated game setting, first, the threat of audit in all future periods acts as a deterrent to evasion and second, the result provides some intuitive understanding of the role of patience and equilibrium strategies in a long repetitive engagement that supports cooperation and prevents deviations. |
| Keywords: | Tax evasion ; Repeated game ; Public Finance |
| JEL: | C73 H26 |
| Date: | 2019–12 |
| URL: | http://d.repec.org/n?u=RePEc:npf:wpaper:19/289&r=all |
| By: | Agustin, Elvina; Dewi, Aminar Sutra |
| Abstract: | The financial performance of State-Owned Enterprises has decreased from 2015 to Q1 2016 because of rising NPLs or bad loans. The role of the organization in the company will give effect to the financial performance. This study aims to determine the influence of the Board of Commissioners, Audit Committee, and Leverage on Performance Banking finance. The sample used is the financial sector companies in the year 20012-2016 amounted to 45 samples. The type of data used is secondary data. The hypothesis in this research is tested by using panel data regression analysis. The result of the hypothesis test shows that the board of commissioners has negative and insignificant effect, the audit committee has positive and insignificant impact on the company's financial performance (ROA). Leverage has a negative and insignificant impact on ROA. |
| Date: | 2019–01–07 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:h9xgp&r=all |
| By: | Umar, Zulkifli |
| Abstract: | This research was conducted to determine the effect of accountability and transparency on the performance of the Aceh Inspectorate agencies. The object of this research is transparency, accountability and agency performance. The number of samples in this study were 42 respondents. Data collected using questionnaires with units of Likert scale units. The analytical equipment used in analyzing the data is multiple linear regression. Simultaneous results show that accountability and transparency jointly influence the performance of the Aceh Inspectorate Office, accountability partially influences the performance of the Aceh Inspectorate Office agencies with a regression coefficient of 0.155 and transparency has a partial effect on the performance of agency auditors in the Aceh Inspectorate Office with a regression coefficient of 0.137. The results of this study imply that the accountability and transparency possessed by auditors will have a real influence in improving agency performance for auditors of the Aceh Inspectorate Office. |
| Date: | 2018–12–21 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:9yzk7&r=all |
| By: | Said, Jamaliah; Alam, Md. Mahmudul (Universiti Utara Malaysia); bin Abd Aziz, Mohamad Azizal |
| Abstract: | As the recent Auditor General‟s report discovered some corruptions, weakness, and lack of control in asset management in the public sector of Malaysia, this study is an attempt to assess the status of current practices of accountability in public sector of Malaysia. This study collected primary data based on a set of questionnaire survey that was distributed by email using the Google Doc application among the head of department of 682 departments and agencies under 24 federal ministries including the Prime Minister Department in Malaysia. Finally, based on the email responses, the final sample of the study is 109 respondents. The data were collected based on the opinion about ten factors of accountability practices in the department or agency by using seven-point Likert scale ranging from 1 (strongly disagree) to 7 (strongly agree). The data are analysed under descriptive statistics and factor analysis. Further, the reliability of the data is tested by using Cronbach alpha test, and the validity of data is tested by checking the normality of data through Shapiro Wilk test and graphically. Overall, 87.3% of the respondents mentioned that overall they practice accountability in their department. However, the priority of these ten factors of accountability differs among the services schemes. The accountability in the administrative & diplomatic, education, and medical & health is below the overall average accountability. The accountability in the financial and information system schemes is also not strong enough. Therefore the public sector in Malaysia needs to be transformed into becoming a reliable and efficient sector by ensuring proper accountability and its proper assessment system. |
| Date: | 2019–02–28 |
| URL: | http://d.repec.org/n?u=RePEc:osf:socarx:x5dtf&r=all |