The Effect of Auditors’ Individual Differences on Their Professional Commitment: the Mediation Effect of Ethical Climate Fit by Seyed Mohammad Moshashaei, Seyed Abbas Hashemi, Dariush Foroughi

“…The study is based on a survey of 252 Certified Public Accountants working in Audit Organization and Audit Firms. …”
Get full text

Developing a Model for Improving Tax Auditing Quality in Iran by Eisa Abyazi, Heydar Mohammadzadeh Salteh, Yaqoub Aghdam Mazraeh, Ali Akbar Nonahal Nahr

“…Data collection instruments were semi-structured interviews with 20 partners of auditing firms, managers of the Iranian Association of Certified Public Accountants, and tax officials selected by snowball sampling and content analysis methods. …”
Get full text

Machiavellianism, Anti-Societalism, and Pressures on Auditors: Professional and Ethical Judgment Test by Shoeyb Rostami, Mehdi Faraji

“…In order to achieve the mentioned goal, the statistical population of the study is auditing institutes, members of the Iranian Association of Certified Public Accountants and the sample of the study was randomly selected and included 81 auditors of these institutes in 2019 & 2020. …”
Get full text

SAS70 en de verwachtingskloof: een onderzoek onder pensioenfondsbestuurders by Robbert-Paul Piepot

“…De SAS70 controlestandaard (opgesteld door het American Institute of Certified Public Accountants) en zijn nieuwe tegenhanger ISAE3402 (opgesteld door de International Auditing and Assurance Standards Board) beogen standaarden te geven voor de beoordeling van de interne beheersing van serviceorganisaties. …”
Get full text

Accountants' Perceptions on the Adoption of International Financial Reporting Standards in Yemen by Mujeeb Saif Mohsen Al-Absy, Ku Nor Izah Ku Ismail, Shehabaddin Abdullah A. Al-Dubai

“…The results of this study may help policy-makers and the Yemeni Association of Certified Public Accountants (YACPA) make more precise decisions regarding IFRSs adoption in Yemen.    …”
Get full text

Pengaruh Locus of Control, Integritas Auditor, Dan Gaya Kepemimpinan Terhadap Kinerja Auditor Studi Kasus Pada Kantor Akuntan Publik di Kota Bandung by sabirin Sabirin

“…The population in this study were the Auditors who had been Senior Auditors, Supervisors, and Managers who were still working in the Public Accountant Office registered at Indonesian Institute of Certified Public Accountants. The sample of this study is the Auditor who has been and is still working in Public Accountant Office who has been and is still serving as a Senior Auditor, Supervisor, and Manager at Public Accountant Office in the City of Bandung. …”
Get full text

Computer Forensics for Graduate Accountants: A Motivational Curriculum Design Approach by Grover Kearns

“…Education of accountants to use forensic tools is a goal of the AICPA (American Institute of Certified Public Accountants). Accounting students, however, may not view information technology as vital to their career paths and need motivation to acquire forensic knowledge and skills. …”
Get full text

Accountants' Perceptions on the Adoption of International Financial Reporting Standards in Yemen by Mujeeb Saif Mohsen Al-Absy, Ku Nor Izah Ku Ismail, Shehabaddin Abdullah A. Al-Dubai

“…The results of this study may help policy-makers and the Yemeni Association of Certified Public Accountants (YACPA) make more precise decisions regarding IFRSs adoption in Yemen.    …”
Get full text

Accountants' Perceptions on the Adoption of International Financial Reporting Standards in Yemen by Mujeeb Saif Mohsen Al-Absy, Ku Nor Izah Ku Ismail, Shehabaddin Abdullah A. Al-Dubai

“…The results of this study may help policy-makers and the Yemeni Association of Certified Public Accountants (YACPA) make more precise decisions regarding IFRSs adoption in Yemen.    …”
Get full text

Investigating the Importance of Fraud Dimensions and Fraud Risk Factors in Modifying the Audit Program Using the Fraud Pentagon Model by Masoud Taheri, naser izadinia, Rozita Moayedfar

“…The statistical population of the study is Iranian association of certified public accountants in year 2018. After distributing and collecting questionnaires, the Fuzzy Analytical Hierarchy Process (FAHP) method was used to rank the dimensions and risk factors of fraud. …”
Get full text

The Impact of Professionalism Theory Constructs on the Applicability of Forensic Accounting Services: Evidence from Jordan by Razan Nayef Almashaqbeh, Hashem Alshurafat, Hamzeh Al Amosh

“…A quantitative method was used in this study; 154 questionnaires from Certified Public Accountants (CPAs) were validated and used in the data analysis. …”
Get full text

The Factors Affecting Audit Judgment by Sheila Anatasia Irawati, Badingatus Solikhah

“…The population of this study was Two hundred-fifty-seven auditors who work at KAP Semarang City and register in Indonesian Institute of Certified Public Accountants (IICPA). Sampling method in this research uses non probability and convenience sampling technique, Sixty-nine as respondents from auditors who work at Nine KAP Semarang City, but only Twenty-three respondents for instrument test and Forty-six respondents use as research sample. …”
Get full text

Auditors’ Opinion about the Factors Affecting their Job Satisfaction by Mohammad Ali Bagherpour Velashani, Mohammad Javad Saei, Esmail Shani

“…To do so, a questionnaire was prepared and distributed among the auditors being employed in audit firms, and a member of Iranian Association of Certified Public Accountants (IACPA). The collected data was analyzed by using Pearson correlation test, ANOVA, Student T test, and Spearman correlation coefficient test. …”
Get full text

Investigating the Impact of Time Budget Pressure on the Relationship between Dimensions of Philosophical mindset And Auditor Professional Judgment: A Structural Equation Approach by zahra fathee, Mahdi Bahar Moghaddam, omid pourheidari

“…The results showed that there is a positive and significant relationship between the three dimensions of philosophical mentality and professional judgment in the auditing firms of the member of the Iranian Society of Certified Public Accountants. Due to increased budgetary pressure, non-professional behavior is also more likely to occur. …”
Get full text

PURWARUPA SISTEM PAKAR UNTUK PENYUSUNAN LAPORAN KEUANGAN (KASUS: UNIVERSITAS GADJAH MADA) by , RIYANTO, , Ir.P.Insap Santosa,M.sc.,Ph.D

“…The report presented both per unit of work or a combination of all work units in UGM and prosecuted on time every half year and full year to be audited by Certified Public Accountants. The condition of the tiered unit makes the process of preparing a complex report. …”

Expectations gap between auditors and user of financial statements in the audit process: an auditors' perspective / Ahmad Adnan Toumeh, Sofri Yahya and Walid Zakaria Siam. by Toumeh, Ahmad Adnan, Yahya, Sofri, Siam, Walid Zakaria

“…In light of the study results and to narrow the expectations gap in the audit process in Jordan, the researchers recommend the need to strengthen an auditor’s independency, by neutralizing the controls of the disputing parties and reducing the personal relations between the auditor and the client, enhancing the role of the Jordan Association of Certified Public Accountants (JACPA) and activating its role on supervising the auditing profession by urging auditors to comply with international auditing standards, code of professional conduct, and applying legalisations.…”
Get full text

Quantitative and qualitative investments in internal control personnel and firm operational efficiency: Evidence from Korea by Inkyung Yoon, Hansol Lee, Dongjoon Choi, Eunsang Jee

“…Specifically, the Heckman model shows that the ratio of the number of employees (coef = 0.023, t-value = 5.20) and certified public accountants (coef = 0.256, t-value = 5.43) responsible for internal control is positively associated with operational efficiency. …”
Get full text

Examination of the Accounting Education Expectation Gap as a Result of the Current Legal Requirements by Fatemeh Tavasoli, Mohammad Ali Bagherpour Valashani, Mohammad Javade Saee

“…The statistical population of this research includes auditors (partner, manager, senior supervisor, supervisor, and senior auditor) of the audit firms, which are a member of Iranian Association of Certified Public Accountants. Data was collected through descriptive statistics (mean and standard deviation) and inferential statistics (test t- Student, single example of independent, t-test, ANOVA test for non-parametric equivalent) and was analyzed using the spss software. …”
Get full text

Estrutura para Detecção do Risco de Fraude nas Demonstrações Contábeis: Mapeando o Ambiente Fraudulento by Fernando Dal-Ri Murcia, José Alonso Borba

“…Com base nessa análise, 6 trabalhos foram selecionados: American Institute of Certified Public Accountants (2002), Conselho Federal de Contabilidade (1999), Albrecht e Romney (1986), Eining, Jones e Loebbecke, (1997), Bell e Carcacello (2000) e Wells (2005). …”
Get full text

The developing of auditors' whistleblowing by using grounded theory by khaled yadegari, Allah karam salehi, Houshang Amiri, Hussein Khanifar

“…For this purpose, in 2020, using snow-ball sampling method with 18 specialized faculty members, partners of auditing firms, managers of the auditing organization and Iranian Society Certified Public Accountants who have expertise and experi-ence in the auditing, In-depth interviews were conducted up to the suffusion stage. …”
Get full text