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Antecedents
Auditors’ professionalism has been criticized in recent years. Literature suggests that professionalism is decreasing due to the current audit market and the predominance of commercial goals.
Objectives
The main objective of this paper is to analyze auditors’ commitment to professionalism through two key professional values: public int...
Context in source publication
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The central point of this paper is to present the results of comparative meta-analysis concerning the impact of the interplay between formal and informal institutions in the corporate governance and independence of audit firms of Central and Eastern European Countries (CEECs). The paper focuses on the values of the national Financial Audit Law and...
Citations
... Professional literacy is the connotation possessed by the practitioners themselves, which can be demonstrated from the behaviors shown by the personnel in the profession driven by their connotations [1][2]. Occupational literacy has three core contents, including beliefs, knowledge skills and behavioral habits, of which unswerving occupational beliefs are particularly important [3][4]. ...
The modern service industry is a new engine driving economic and social development, and the introduction of intelligent technology to optimize the optimization of professional teaching content can provide a source of motivation for the cultivation of high-quality professional service talents. This paper selects two dimensions of teaching resources recommendation and professional setting of the modern service industry in higher vocational colleges for analysis. In terms of teaching resource recommendation, the driver algorithm is used to collect teaching resources of the modern service industry, extract the resource characteristics of teaching content through keywords, and input them into the intelligent recommendation model of teaching content that combines capsule network and attention mechanism. In terms of adaptability of professional settings and industrial structures, the adaptability of modern service industry teaching can be verified through the aggregation degree, coincidence degree, and deviation degree. In this way, the optimization strategy for teaching content and professional settings in the modern service industry in higher vocational colleges is proposed. When using the model of this paper to carry out the recommendation of teaching resources for the modern service industry, the maximum gap in the COV value of the course teaching resources recommendation is 6.4 percentage points, and the fluctuation range of the NDCG value is between 4.45 and 4.79. The fit between the structure of students enrolled in the modern service industry and the tertiary industry ranged from −0.352 to −0.396, and the mean values of industry deviation and employment deviation were 0.292 and 0.499, respectively. Higher vocational colleges and universities should continuously promote the fitness of teaching resources and students, and establish a benign closed-loop consensus mechanism for industrial development and specialty settings.
... With the completion of the job, the auditor will be more careful and wise in exercising his profession of auditing to produce a quality audit report (Heyrani, Vakilifard, & Rahnamay Roudposhti, 2017;Luthan et al., 2019;Natalia, 2016). If the auditor behaves as such, he is considered professional and likely to have a professional mindset (Barrainkua & Espinosa-Pike, 2018;Devi & Pande Dwiana Putra, 2019;Heyrani et al., 2017). The Professional Public Accountant Standards SA 250 (IAI, 2021) stipulates that an auditor must comply with all applicable legal requirements and regulations and always avoid any activity that may damage the profession's reputation. ...
Purposes: This study aims to examine the role of internal and external factors in auditor performance. This study uses auditor independence, professionalism, and skepticism as internal factors and organizational culture as external factors. Methods: Drawing on the attribution theory to develop and test the hypotheses, this study conducts a survey method using an electronic questionnaire to collect data. The respondents are auditors working in the Big Four public accounting firms. Data are analyzed using multiple linear regression models. Findings: The results show that auditor independence, professionalism, skepticism, and organizational culture positively influence auditor performance. These findings confirmed the attribution theory that dispositional attribution and situational attribution play a key role in individual attributions, namely auditor performance. Novelty: This study contributes to behavioral management accounting research, specifically the performance of auditors. Limited research still uses organizational culture as an external factor that may affect auditor performance. The attribution theory complements previous studies investigating the determinants influencing auditor performance, from internal (dispositional attributions) to external (situational attributions) factors.
... The term "auditor experience" can encompass various aspects related to an auditor's knowledge, skills, and practical experience in conducting audits. According to a study conducted by (Barrainkua & Espinosa-Pike, 2018), experience-related differences can influence the content and structure of auditors' knowledge of financial statement errors. Furthermore, according to the American Institute of Certified Public Accountants (AICPA), an experienced auditor is someone who has a reasonable knowledge of audit procedures and generally accepted auditing standards (GAAS).. ...
... The influence of conscience on auditors' ethical behavior is perceived to be significant. As part of an ethics audit, policies, procedures, and perceptions are evaluated to ascertain whether an organization's vision, mission, and values are consistent (Adekoya et al., 2020;Ardelean, 2013;Barrainkua & Espinosa-Pike, 2018). The ethical content of the audit object is also systematically, independently, and objectively examined and evaluated. ...
This research investigates the impact of auditor experience and ethical perspectives on audit quality and financial reporting in Sharia banks in Indonesia. Utilizing a quantitative approach and employing Partial Least Squares Structural Equation Modeling (PLS-SEM), the study reveals a positive and significant relationship between auditor experience and both audit quality and the quality of financial reports. Ethical perspectives of auditors are also found to positively influence these outcomes. The findings highlight the importance of investing in auditor expertise and ethical considerations to ensure the integrity and reliability of financial information in Sharia banks. The study contributes valuable insights for practitioners and policymakers in the Islamic finance sector, emphasizing the crucial role of auditor experience and ethical perspectives in enhancing audit quality and financial reporting in Sharia banks.
... Financial information systems are frequently required to address issues that crop up in businesses, particularly financial issues. In order for the financial information produced by the village government to be used as a foundation for decisionmaking, it must be of a high quality and develop a financial management information system based on the concept of corporate financial information (Barrainkua & Espinosa-Pike, 2018;Zimmerman, 2001). Because it enables someone to spend wisely, comprehend financial options, and exercise self-control over their financial circumstances, prudent financial management is linked to a healthy financial attitude and positive financial behavior. ...
The purpose of this study is to investigate how organizational culture, human resource competency, and financial management information system variables affect the financial reporting responsibility of village governments. Using a straightforward random sample method, 65 villages from the two districts made up the sample. The data from this study were analyzed using multiple regression analysis. The outcomes demonstrated that Human resource competency, organizational culture, and financial management information systems—the three differentiators in the two districts—have a major positive impact on accountability when it comes to creating village government financial reports in Tabanan Regency. In Badung Regency, on the other hand, organizational culture has little bearing because work cultures vary throughout village governments. Local culture serves as the foundation for organizational culture in the Tabanan regency, whereas organizational culture in the Badung regency is examined and implemented differently, suggesting that no organizational culture type is better than any other. This implies that depending on how and when organizational goals are to be achieved, all types can work together and in tandem with one another.
... The auditing profession provides many services that meet the needs of a wide range of stakeholders and those interested in the performance and activities of companies [1]. Therefore, the audit process must be carried out based on foundations that emerge from auditing standards to achieve the interests of beneficiaries with a high degree of quality [2]. ...
... They restrict some audit procedures, prevent them from obtaining appropriate evidence, and limit their ability to practice the professional manner in the required manner. Barrainkua and Espinosa-Pike [1] pointed out the need to understand auditors' behavior patterns and values to suggest mechanisms that improve their performance, which is reflected in the quality of the audit. ...
The study aimed to identify the relationship between time budget pressure and the quality of external auditing in the Jordanian environment through the mediating role of professional skepticism. The moderating role of external auditors' professional commitment in this relationship was tested. The study population consisted of certified Jordanian accountants. 234 questionnaires were distributed to the respondents. The study indicated that certified Jordanian accountants are subject to a high level of pressure, in addition to having a high level of audit quality and professional skepticism, and they are professionally committed. The results of the analysis also indicated that high professional skepticism affects the quality of the external audit and that there is an impact of time budget pressure on the quality of the audit, as the pressure of deadlines for preparing audit reports reduces the level of professional skepticism practiced by external auditors in Jordan. The results also indicated that auditors' professional commitment moderates the relationship between time budget pressure, the level of professional skepticism, and audit quality. Interestingly, there is no moderating role for professional commitment in the relationship between professional skepticism and the quality of external auditing in Jordan. This study emphasizes the need for auditors to maintain professional skepticism when exposed to pressures, including time budget pressure, in order to produce high-quality audit reports.
... However, Jaijairam (2017) argued that the significance of professional values in ethical decision-making inside an organization is still not fully understood. Teaching professionals that are devoted to their career would be more accountable in furthering the profession's values and enhancing their performance (Barrainkua & Espinosa-Pike, 2018). Also, Bebbington, Russell and Thomson (2017) proposed that the professional values of teachers develop over time and these values guide them in making ethical decisions at their job. ...
... The research results proved that customer experience could increase recommendation (Foroudi et al., 2018). Previously, Swanson (2017) examined that positive or good experience could increase recommendation to a product and positively affect recommendation (Barrainkua & Espinosa-Pike, 2018). These results also strengthened the results of research conducted by (Amaro et al., 2020), finding that experience had a positive and significant effect on recommendation. ...
This research aimed to examine and explain the effect of brand image, tourist experience, and destination quality on brand love, Word of Mouth (WOM), recommendation, and revisit intention. The research samples included 284 domestic tourists visiting Bali at least twice in the last 5 years. The research data were then analyzed using a path analysis with SEM-PLS. The research analysis results showed that all relationships had positive and significant effects, except tourist experience on WOM which had positive, but insignificant effect. It meant that tourist experience when traveling to Bali could not produce positive WOM. Brand image, experience, and destination quality are maintained to build high brand love for Bali. These also could generate positive WOM, higher recommendation level, and increase revisit intention of domestic tourists.
... To provide confidence for stakeholders and agents to obtain legitimacy for the tasks that have been carried out, an auditor is needed to conduct an audit of financial statement accountability. The audit must be carried out objectively and professionally (Alon et al., 2019) by an independent auditor, both personally (Barrainkua & Espinosa-pike, 2018;Lateef, 2019) and institutionally. According to the 1945 Constitution, the institution tasked with auditing state and regional finances is the Supreme Audit Agency (BPK). ...
This study aims to analyze the effect of audit findings, follow-up on audit recommendations from the Supreme Audit Agency (BPK RI) and audit opinion from previous year on the determination of audit opinions on local government financial statements. The historical data of 24 local governments in South Sulawesi for the period 2016 - 2020 related to the examination of local government financial statements is used in this study. The results of the study found that: 1) There was a positive but not significant effect on the opinion of the Audit Findings on the determination of the audit opinion of the district government in South Sulawesi, 2) there was a positive and significant effect of follow-up on the recommendations of the audit results of local government in South Sulawesi, and 3) there was a negative and significant effect of the previous year audit opinion on the opinion of the local government financial statements.
... Experience can be interpreted as something that has happened, felt, or experienced. This experience is related to financial statement audits in terms of length of time and number of assignments handled [3,21,22]. The more experienced will increase the ability to be able to produce various information in explaining audit findings. ...
... Experience represents how workers interact with their jobs on a day-to-day basis on an individual level [21][22][23]. The second-hand meeting is the process of discussing the audit results with the Audit Company partners. ...
... Experience is seen as an important component of audit quality. This is an intuitively satisfying finding given the particular nature of government accounting and auditing in research [21]. As expected, the auditor's response to the Audit Time Budget is recognized as a component of audit quality, as is the exercise of professional care [6,21]. ...
... The locus of control reflects how individuals maintain and address their ability to enact change within their domain or experiences. Barrainkua and Espinosa-Pike (2018) conclude that auditors possess higher ethical judgment than students, while students commit to independence enforcement and public interest and are substantially greater than auditors. Adeel et al. (2021) examine the association between Islamic religiosity and auditors' judgments. ...
Purpose
To the best of the authors' knowledge, this is the first study that aims to present a comprehensive view of the auditing ethics literature by unboxing 40 years of efforts in the field.
Design/methodology/approach
This study combined bibliometric, social network and content analysis by analyzing 114 articles published in accounting and top business ethics journals on the Web of Science database from 1980 to 2021.
Findings
The results show a rising interest in this topic and reveal auditors’ ethical decision-making and moral reasoning as the most discussed topics in the literature. The work also clusters the literature according to keywords and scopes, identifying literature gaps and suggesting new avenues for future research.
Practical implications
The research results assist provide an overarching image of the auditing ethics field. In addition, these results draw possible future avenues to bridge the void in the current auditing ethics literature by presenting indispensable directions for potential research. For example, future research could pay more attention to whistleblowing, fraud, personal auditor characteristics, auditor ethical sensitivity, auditor ethical conflict, ethical climate and underreporting of time. Moreover, the rapidly changing business environment necessitates the auditing ethics research to move to more practical implications to mitigate previous mistakes and avoid any future risks.
Originality/value
All crises are an ideal breeding ground to motivate fraud and audit failures. In fact, auditing ethics research has been subordinated to the different economic crises. However, despite increasing awareness of the topic’s relevance, no comprehensive study focuses on auditing ethics literature. Now, the devastating effects of the COVID-19 crisis are producing a new wave of financial distresses and avoiding former mistakes is timelier than ever. With this novel and integrated approach, this work goes one step forward, developing a comprehensive picture of the auditing ethics literature.
