Accounting Office Research Articles

Pengaruh Persepsi Profesi dan Kesadaran Etis Terhadap Komitmen Profesi Akuntan Publik

A number of codes of ethics regulate how members of the public accounting profession are expected to behave. The problem of ethical violations that occur in the auditor environment is one of the things that needs to be considered, because it causes public trust in the public accounting profession to decline. The purpose of the written research is to find out: (1) how professional perception influences the level of commitment of the public accounting profession. (2) How ethical awareness influences the dedication of the public accounting profession. The written research is a survey research by distributing questionnaires to the sample directly. Participants in the written research were all auditors working at the Surabaya Public Accounting Office. The sample selected was 40 auditors with a simple sampling technique. Multiple regression analysis was used in the data analysis technique. The conclusion of the written research shows: (1) The commitment of the public accounting profession is significantly and positively influenced by public perception. The auditor's ethical awareness and dedication to the public accounting profession are positively correlated. The implications of the written research are in improving the skills, dedication, and professionalism of auditors working in public accounting offices so that they can provide services expected by the general public. This can be achieved by increasing knowledge in this field, which will influence the perception of the auditor profession. This can be done through training and discussions on the field of auditing.

Excessive Use of Force and Migrant Death and Disappearance in Southern Arizona

Executive Summary In this article, we present a qualitative analysis of the events surrounding death or disappearance in autopsy and missing person reports from the Pima County Office of the Medical Examiner (PCOME) in Arizona to highlight how interactions between border enforcement personnel and migrants can be deadly. We reviewed PCOME records of undocumented border crosser deaths between 2000 and 2023 and observed three main types of deadly U.S. Border Patrol (USBP) practices: reckless motor vehicle pursuits, aggressive strategies used to detain individuals who are on foot, and the use of lethal force. Our findings reveal that these tactics, which we argue constitute forms of “excessive use of force,” represent significant yet overlooked factors contributing to migrant death and disappearance in southern Arizona. We make the following policy recommendations: 1. Immediate measures to prevent the loss of life (A). The Department of Homeland Security (DHS) should mandate a ban on border enforcement methods that provoke fear, panic, or confusion. (B). DHS should take measures to substantially reduce the use of high-speed motor vehicle pursuits by USBP and other immigration enforcement officials. (C). DHS should ensure that USBP officers are compliant with Department of Justice (DOJ) standards on use of deadly force, in particular the policy that “Deadly force may not be used solely to prevent the escape of a fleeing suspect.” 2. Investigate Border Fatalities Involving Border Enforcement Officers (A). We call on the Government Accountability Office (GAO) to conduct an official review of all medical examiner and coroner records along the U.S.-Mexico border for fatality cases in which border enforcement personnel were involved in any way in the circumstances surrounding death. (B). We encourage the formation of civilian review boards in border regions to review medical examiner and coroner records of migrant fatalities involving immigration officials as well as immigration officials’ apprehension strategies immediately preceding fatal encounters with migrants.

Prospective Regulation of Private Sector Legal Compliance Audits Through the Draft National Legal Guidance Law as A Manifestation of Good Corporate Governance

Various private-sector legal issues show how the quality of legal compliance is lacking. Legal and business entities have not considered decision-making in business transactions or other actions that risk-reducing investor interest. The massiveness of legal audit problems is an urgency to identify legal deviations from the start to measure legal compliance to avoid criminal, civil, and administrative sanctions. However, reviewing the current implementation of legal audits is limited to asset valuation and financial statements, and even then, it does not require private institutions to carry out audits periodically, so they are carried out by certain companies only. This research uses a normative method that refers to laws and regulations accompanied by literature studies in the form of books, journals, and other literature to find prescriptive ideal ideas. The results show that the implications of legal compliance audits stem from a legal vacuum over the audit mechanism, standardization of honorarium, and legality of legal auditors. The National Law Development Agency (BPHN) must collaborate to formulate a private sector legal compliance audit in the Draft Law on National Law Development to realize Good Corporate Governance (GCG). The author recommends an ideal legal compliance audit model like the Government Accountability Office (GAO) in the United States.

The Influence of Competency, Professionalism and Auditor Independence on Audit Quality with Integrity as a Moderation Variable at DKI Jakarta Public Accounting Firm (Empirical Study at The Public Accounting Office of DKI Jakarta Province)

The Influence of Competency, Professionalism and Auditor Independence on Audit Quality with Integrity as a Moderation Variable at DKI Jakarta Public Accounting Firm (Empirical Study at The Public Accounting Office of DKI Jakarta Province)

A Century of Progress: U.S. Government Accountability Office Procedures, Reports, and Performance Measures

SYNOPSIS In 2021, the U.S. Government Accountability Office (GAO) celebrated its 100th anniversary, and its mission has never been more critical. This study documents the 100-year history of GAO, examining how Congressional law changes and leadership influences of the Comptroller General of the United States have shaped GAO’s role, services, and products. GAO has transformed from focusing on providing oversight through its audits of federal government expenditures during its early years (e.g., to assess legality) to emerging as a leader in providing insights to Congress through program evaluation audits and, more recently, to providing Congress the foresight necessary to confront the challenges and opportunities that lie ahead.

The Effect of the COVID-19 Pandemic on Risk of Corruption

AbstractThis paper estimates the effect of the COVID-19 pandemic on risk of corruption in Mexico. To calculate the pandemic’s impact on risk of corruption, this study uses monthly administrative data of 378,000 public acquisitions through 64 institutions from the Mexican Federal Government during the 2018–2020 period. These institutions account for approximately 75% of all allocations of public acquisitions made by the Mexican Federal Government. The risk of corruption is measured through the Discrete-Contracts-Value-to-Budget (DCVB) ratio, which represents the ratio of the value of contracts assigned through discretionary non-competitive mechanisms to the total value of contracts per institution. The empirical strategy consists of a difference-in-differences methodology and an event-study design. The analysis is conducted over all institutions as well as by healthcare and non-healthcare institutions. The results show the following: (1) the pandemic increased the DCVB ratio by 17%; (2) the DCVB ratio increased during six months and then it returned to pre-pandemic levels (inverted U-shape form); and (3) surprisingly, the rise in the risk of corruption is mainly driven by non-healthcare institutions. From a policy perspective, Mexico’s Government Accountability Office, although counterintuitive, should focus on non-healthcare institutions when conducting audits targeting public acquisitions made during the pandemic, even though much of the political debate remains centered around the risk of corruption in healthcare institutions.

Good Governance and the Partisan Wars: The Effects of Divided Government on Administrative Problem Solving and Oversight Agenda Setting in Congress

Abstract Congress’s constitutional responsibility to oversee and investigate the executive branch of government demands that instances of waste, fraud, and abuse in the administrative state be checked via both legislation and nonlegislative committee hearings. In this article, I establish an oversight agenda for Congress using the nonpartisan Government Accountability Office's (GAO) biennial identification of the most vulnerable federal agencies and programs. I then assess whether and how government-wide partisanship affects Congress’s ability to address this slate of issues. I find that, when government is divided, Congress is more legislatively productive on high-risk issues, and the House of Representatives is more likely to prioritize investigative hearings on high-risk issues. My results suggest a silver lining to the reality of partisan agenda control: preexisting administrative problems identified by well-positioned and well-informed observers at GAO may get more attention when there is a partisan incentive for the legislature to investigate an opposition-controlled government.

Development of a model for integrate risk management into the quality management system in a public laboratory

The integration of risk management into quality management, a major challenge for public laboratories, will bring even more reliability to the results issued, enhancing opportunities and minimizing risks to public health. The proposed systematics was applied as a case study to the trial to determine the potency of the hepatitis B vaccine, carried out at INCQS, which has ABNT NBR ISO/IEC 17025 as the basis of its quality management system and follows follows the Management guidelines of the Federal Accounting Court (TCU) and Office of the Federal Controller General (CGU), the Fiocruz Risk Management Guide and ABNT NBR ISO 31000. The main result was the elaboration of a work process with a description of steps and techniques, which allow risk management to be integrated with quality management, adding benefits to ensure the reliability of analytical results bringing benefits to the citizens.

The Effect of Audit Opinion, Size of Public Accounting Office, Market Reactions, and Profitability on Stock Price

The study aims to determine how audit opinion, KAP size, market reaction, profitability, and share price are related. The topic of discussion is the banking company he listed on IDX between 2018 and 2021. The data used are qualitative and quantitative. Quantitative data includes stock price, extraordinary returns, earnings per share, ROA and ROE, while qualitative data includes audit opinion data and the size of his KAP. Survey data is obtained from secondary sources such as www.finance.com and the official IDX website. The sampling method used is known as "targeted sampling". Of the 42 banking firms listed on the IDX, 26 met the sampling criteria. Multiple linear regression analysis was used in this study. Audit opinion, KAP size, ROA-calculated profitability, and market reaction do not significantly affect stock prices, according to the analysis in this study. On the other hand, profitability metrics such as ROE and EPS can have a large impact on stock prices. Furthermore, we found that stock prices are simultaneously influenced by audit opinion, KAP size, market reaction, and profitability.

SARS2/COVID 19 in Middlesex County, Massachusetts: A Pilot Community Report

The rapid spread, and relentless mutations of SARS2, are a reminder of how quickly upper respiratory viruses that do not cause acute, debilitating disease in all infected persons can spread, and that continuing mutation is an adaptive hallmark of viruses. The global response to the SARS2/COVID19 pandemic varied widely, country to country, and state to state in the United States of America (U.S.). To better prepare for the next pandemic, the U.S. Government Accounting Office recommends that health agencies “…identify, document and share all challenges and lessons learned … to improve the response to ongoing and future public health emergencies…” Some countries continually published SARS2/ COVID19 reviews and adjusted recommendations throughout the pandemic, but an objective review of the U.S. SARS2/COVID19 public health response is lacking. This knowledge gap can be at least partially filled by taking advantage of publicly-available databases. As an example, this is a report of the spread of SARS2/COVID19 in diverse communities in Middlesex County, Massachusetts. Neither mask mandates nor vaccinations halted the surge of SARS2/COVID19 in January, 2022; communities with the highest infection incidence were statistically significantly lowest in per capita income and highest in population density. If these findings apply globally, the development of a library of effective medications should be the first-line defense against the next pandemic, with a plan for effective distribution to the most vulnerable persons.

Pengaruh Kompetensi, Independensi, Profesionalisme dan Pengalaman Kerja Auditor terhadap Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik di Kota Medan)

This research aims to partially determine the influence of professionalism, independence, competence and work experience of auditors on audit quality in Public Accounting Firms. The sample used in this research was auditors who worked at the Medan City Public Accounting Office. The sampling technique in this research was carried out using a purposive sampling method so that 7 Public Accounting Firms with a total of 40 Auditors were obtained. The data obtained in this research is primary data through distributing closed questionnaires to auditors working at KAP Medan who are registered in the Directory of the Indonesian Institute of Public Accountants and the research method used is multiple linear regression analysis. From the results of hypothesis testing, it can be concluded that auditor competence and auditor professionalism have a positive but not significant effect, independence has a positive and significant effect, while work experience has a negative and significant effect. This is shown through the results of the t-test which shows a significant relationship with the variables with a significance rate of 5%.

The Effect of Workload, Level of Audit Fees and Audit Risk on Audit Quality: An Empirical Study of a Public Accounting Office in East Java-Indonesia

This study explores the variables of workload, level of audit fees and audit risk on audit quality by testing the three research hypotheses using SPSS with multiple linear regression methods. The study was conducted at a Public Accounting Firm in East Java, Indonesia, with a population of 48 officially registered auditors. A questionnaire instrument was used to collect research data, containing questions/statements related to research variables tested for validity and reliability. The collected data were analyzed using multiple linear regression methods. The research results show that workload variables, audit fees, and risk levels significantly positively affect audit quality. The main research contribution of this study is aimed at practitioners and authorities or associations that, in the preparation and implementation of audit standards, must consider the auditor's internal and external factors and the client's real condition. The association needs to bridge the mistakes of the auditor or KAP when dealing with different client conditions. In addition, based on the results of this study, it is necessary to consider work overload and working time for auditors because they affect audit quality.

DEFINING ‘OUTBREAK’: ADMINISTRATORS’ EXPERIENCES MANAGING COVID-19 AT US NURSING HOMES

Abstract The CDC defines a COVID-19 outbreak as starting with a single positive case of a staff member or resident in a facility and ending after there have been no new cases for 14 days. According to a report from the U.S. Government Accountability Office, 94% of nursing homes in the U.S. experienced multiple COVID-19 outbreaks, resulting in a reported 1.66 million residents and 1.64 million staff members with confirmed COVID-19 as of July 2023. Research has shown that COVID-19 outbreaks froze new admissions and caused significant financial strain. This qualitative study aimed to examine how COVID-19 outbreaks were managed in U.S. nursing homes. 156 interviews were conducted with nursing home administrators from 40 facilities across the U.S. between July 2020-December 2021. Two major themes emerged from thematic analysis: 1) the definition of “outbreak” as a single individual testing positive with COVID-19 was inconsistently communicated to nursing home administrators at the start of the pandemic; and 2) administrator self-reports of COVID-19 outbreaks at their facilities indicated that many endured multiple outbreaks which were long-lasting (greater than 1 month). As policy makers and industry experts review policies around managing nursing home viral outbreaks, they should consider the emerging infection control strategies from the pandemic which successfully prevented the spread of COVID-19 and update the response to an ‘outbreak’ such that infection control mitigation measures are effective without causing restrictions that are detrimental to resident well being or nursing home financial hardship.

Apprenticeship in the Ottoman Bureaucracy: the Example of the Chief Accounting Office in the 18th Century

Osmanlı bürokrasisinde kâtip adayı olarak çeşitli kurumlarda istihdam edilen kimselere şâkird adı verilmekteydi. Başlarda Divan-ı Hümayun çatısı altındaki dar bir kâtip kadrosunun nezaretinde istihdam edilen şâkirdler, 17. yüzyıl ortalarından itibaren merkezî bürokrasinin sacayağını oluşturan Bâbıâlî, Defterhâne ve Bâb-ı Defterî’de çalışmaya başlamışlardı. Ekseriyetle küçük yaştaki çocuklardan oluşan bu grup, Osmanlı bürokrasisinin temel personel kaynağını teşkil etmekteydi. Kurumların ihtiyaç duyduğu şâkirdlerin özellikleri, kariyer yolları ve çalışma düzenleri arasında ciddi farklılıklar olmakla birlikte genel manada şâkirdlerin pek çok ortak özelliği de bulunmaktaydı. Bugüne kadar sınırlı sayıdaki Osmanlı teşkilat tarihi çalışmalarında, araştırmacılar ister istemez imparatorluğun üst bürokrasisine odaklandıklarından şâkirdlere dair ciddi bir literatür oluşmamıştır. Bu makale söz konusu eksiklikten hareketle Osmanlı bürokrasisinde şâkirdliğin mahiyeti ele alacaktır. Ancak bütün kurumları kapsayacak bir araştırmanın şu aşamada mümkün olmaması nedeniyle örneklem olarak Başmuhasebe Kalemi, dönem olarak ise 18. yüzyıl ele alınacaktır. Bu çerçevede Başmuhasebe Kalemi şâkirdlerinin nasıl tayin edildikleri, sayıları, terfi usülleri, çalışma şartları, gelirleri ve kariyerleri ortaya konulmaya çalışılacaktır.

Navigating obstacles impacting the sustainability of Medicare-funded wound care pricing.

With more effective oversight, Medicare costs can be reduced, while stabilising a portion of its trust fund, disincentivising non-compliance and improving outcomes for the growing population of US beneficiaries with hard-to-heal wounds.

Agencification, policy reversal and the reforms of the French health care system

PurposeOften linked to the New Public Management (NPM) doctrines, agencification has been on the priority list of policy makers for over two decades. This article proposes an analysis of the role of agencies in the French health system and the impact of government agency reform on physicians and the public.Design/methodology/approachThe research analyzes the perceived implementation of a re-concentration of decision-making powers within public agencies as the declared goal of agencification at the French health care system, specifically primary care providers and hospitals. The assessment relies on secondary sources from ministerial bodies such as the Ministry of Health and Social Affairs, the Ministry of Labor, the Social Security and the General Accounting Office, and specialized French technical agencies.FindingsDecentralization in France and the subsequent rise of public health care agencies had outcomes below expectations. Hence, a re-concentration of decision-making powers within the larger Regional Health Agencies; a streamlining of the public administration; and a re-appropriation of decision-making powers by the Ministry of Health are needed. The monitoring of health providers allows central health authorities to govern at a distance.Originality/valueThe analysis of health care agencies in France and of their use of efficiency-enhancing techniques may trigger a change of values within the medical profession.

Medicare Advantage: Growth Amidst Mounting Scrutiny.

The Medicare Advantage Program, home to nearly half of the eligible Medicare population, has recently come under increased scrutiny. The Government Accountability Office called on the Centers for Medicare & Medicaid Services to monitor "disenrollment of MA beneficiaries in the last year of life, validate MA-provided encounter data, and strengthen audits used to identify and recover improper payments to MA plans." The House Subcommittee on Oversight and Investigations of the Committee on Energy & Commerce, dedicated a hearing to "Protecting America's Seniors: Oversight of Private Sector Medicare Advantage Plans." In addition, a recently conducted audit of the Office of the Inspector General of the Department of Health and Human Services raised concerns over "denials of prior authorization requests" and "beneficiary access to medically necessary care." In this article we consider the backdrop for the growing scrutiny of the MA program and the implications thereof to its future trajectory.

Taro Ada Taro Gau Sebagai Indikator Kinerja Auditor Wanita Di Kantor Akuntan Publik Kota Makassar


 
 
 
 The purpose of this research is to find out how taro ada taro gau is understood as an indicator of the performance of female auditors and to find out how a female auditor carries out performance using the term taro ada taro gau principle as motivation in completing work. This research was conducted from February to April 2023 at the Makassar City Public Accounting Office. The type of data used in this research is qualitative data. The data sources in this research are primary data obtained directly from interviews and secondary data. The results of this research show that the understanding of the taro ada taro gau philosophy among female auditors at the Makassar Public Accounting Firm is proven to mean that each auditor understands and applies and makes the principles held have an influence on the auditor's performance. This is what can be seen in the attitude of the female auditors at the Makassar Public Accounting Firm in carrying out their duties with good self-control as a form of siri. The values ​​of the Taro Ada Taro Gau philosophy as motivation to complete the work of female auditors are carried out well. The internalization of the values ​​of the Taro Ada Taro Gau philosophy can be seen from the formation of the character of a female auditor who speaks well, is friendly and respects others.
 
 
 

101 The Impact of Sociodemographic Factors on Youth Academic Achievement During the COVID-19 Pandemic in Ontario, Canada

Abstract Background The COVID-19 pandemic interrupted education and widened socioeconomic disparities. In Ontario, schools were closed for 28 weeks, longer than any other state, province, or territory in North America. School interruptions and remote learning are known to have short and long-term negative effects, which differ by socioeconomic status, on students’ academic outcomes. Objectives The objective of this study was to determine whether the COVID-19 pandemic was associated with a greater achievement gap between disadvantaged and non-disadvantaged secondary students in Ontario, Canada. Design/Methods We conducted a population-based observational study comparing scores from Ontario’s Education Quality and Accountability Office (EQAO) standardized Grade 9 Assessment of Mathematics from 2018-19 (pre-COVID year) and 2020-21 (COVID year). Our outcome measure was the EQAO Grade 9 Assessment of Mathematics dot scores. The primary analysis used a mixed-effects multilevel model (with random effects for school board) to calculate the interaction between year and neighborhood family income on math scores (difference in income slope between years) while controlling for confounders. Secondary analyses examined other risk factors (e.g. parental education, newcomer status, and lone-parent home) and their impact during the pandemic. Results In the COVID year, 3,485 of 42,920 eligible Ontario Grade 9 students (8.1%) participated in the EQAO Grade 9 Assessment of Mathematics from 38 of 72 school boards. In the pre-COVID year, within those same 38 school boards, 42,640 of 43,230 eligible Grade 9 students (98.6%) participated in the math assessment. We found that in the pre-COVID year, every one standard deviation increase (or decrease) in mean log-adjusted neighborhood income resulted in a mean increase (or decrease) in test score of 0.088 (95% CI, 0.078 to 0.097; p<0.0001). The effect of income on test score decreased in the COVID year (delta between years, -0.047, 95% CI, -0.060 to -0.033; p<0.0001). Conclusion This population-based observational study demonstrated that neighborhood family income impacted academic performance less in the COVID year compared to the pre-COVID year. The impact of other sociodemographic factors on academic achievement were also modified in the COVID year compared to pre-COVID. Determining how sociodemographic risk factors affected academic achievement during the pandemic may help inform educational recovery strategies and improve educational outcomes for children facing social inequities.

The Influence of Audit Switching, Workload and Auditor Specialization on Audit Quality in the Public Accounting Office in Medan

This study aims to empirically examine the effect of audit switching, workload, and auditor specialization on audit quality at Public Accounting Firms in Medan City. The sample of this study was 103 public accountants at 25 KAPs in Medan City using the validity-reliability test to test the validity and reliability of the questionnaires given and the classic assumption test, which is required for conducting multiple linear regression analysis. The research results and testing of the hypotheses that have been carried out show that the first hypothesis is accepted, where there is a positive and significant effect of audit switching on audit quality. The second hypothesis is rejected, where workload has a negative but insignificant impact on audit quality. The third hypothesis is accepted, where there is a positive and significant effect between auditor specialization and audit quality. The fourth hypothesis is accepted, where audit switching, workload, and auditor specialization simultaneously affect audit quality. Keywords: audit switching, workload, auditor specialization, and audit quality