Reliable Statements Research Articles

Forensic Accounting, a Veritable Financial Tool for Qualitative Financial Reporting Systems in the 21st Century

Purpose: The aim of this study was to examine the implications and effects of forensic accounting as a veritable financial tool for qualitative financial reporting in the 21st century. In this period, forensic accounting is playing a significant role in the trajectory efforts in building enduring confidence in the credibility of financial reporting systems. Theoretical Framework: The quality of financial reporting is under critical threat as a result of reported financial scandals and the professional recklessness of a few unscrupulous individuals in the accounting profession. The objective of the financial reporting system is to galvanize the reporting procedures and true application of accounting standards to improve the general acceptance of accounting information. Forensic accounting bridges the gap as a veritable financial tool to enhance the quality of financial reporting. Design/Methodology/Approach: The study employed used a survey research method, using a structured questionnaire administered through an online platform targeting a selection of forensic accounting investigators and forensic accountants. A total of 443 questionnaires were validated and used for the analyses. The reliability and validity of the instrument were confirmed with the use of Cronbach Alpha and descriptive statistics and inferential analysis were used for the study analyses of the data. Findings: The result demonstrated that forensic accounting exerted significant effects on each of the qualitative characteristics and enhanced characteristics of financial reporting systems in the study. The study concluded that forensic accounting as a veritable financial tool significantly affected the quality of financial reporting systems in this 21st century. Research Practical & Social Implication: The study with the possibility of application of forensic accounting during this contemporary period, the quality of financial reporting is enhanced. The implication of forensic accounting in safeguarding corporate financial risks should not be ignored, in providing novelty and oversight functions building quality and trust in reliance on the quality of financial reporting. Implication/Originality/Value: The value of this study is assuring quality financial reporting in providing strong confidence and trust in the reliability and credibility of financial statements in making useful decisions capable of adding economic value to the stakeholders.

Development of Early Detection Instruments of Building Intention in Elementary School Students

Bullying in childhood is very detrimental and has a negative impact both in the short and long term. Bullying can cause stress, decreased self-esteem, difficulty getting along, causing psychosocial problems such as depression, loneliness, and anxiety, triggering somatic symptoms, low academic achievement, dropping out of school, increasing psychosis, and encouraging suicidal ideation. Bullying must be prevented and reduced through various efforts such as bullying prevention programs, namely detection and intervention against bullying. In order to detect the potential for bullying to occur, this research focuses on producing instruments for the early detection of child bullying intentions in elementary school students. The instrument developed was an early detection questionnaire on child bullying intentions (DDIPA). The study involved 1260 elementary school students in the early grades. Data analysis using Rasch modeling. The result is a DDIPA instrument consisting of 39 valid and reliable statement items. The DDIPA instrument can be used by researchers, teachers, and counselors in order to detect potential bullying in schools.

Financial Management Training As An Effort To Improve The Reliability Of Preparation Of Financial Statements

Financial Statement is one of very important element in business, because it is an output that can give information for user as base for taking decision. The problems faced cooperative employees of PT PUSRI Palembang are, they not yet understand about financial management in compile report effective and efficient finance. Financial management need understood for cooperative manager, because its related with the reliability of information in financial statement cooperative . This community service activity aims to provide knowledge and skills regarding financial management in order to increase the reliability of financial statement to the target group, namely the PT PUSRI Palembang employee cooperative. Activity devotion done with method outreach and training . Benefit from activity devotion to employees cooperative PT PUSRI Palembang is expected become useful input for participants activity capable to manage financial in a effective and efficient manner so the cooperative objective can optimally achieved. Besides it, with knowledge management good finances owned by the participants can used as consideration in taking decision related finance nor direction policy business in a manner more broad .

Pelatihan dan Perbaikan Sistem Akuntansi di Pusat Rehabilitasi Sabatu

Every organization needs a credible accounting system to facilitate the process of recording and accounting related to the receipt and expenditure of money. Without a credible accounting system, it will have a systemic impact and affect the main activities of the organization. This community service was attended by participants from the finance and accounting staff at the Sabatu Rehabilitation Center. This activity aims to provide consultation in correcting the shortcomings of the existing accounting system. This activity received a positive response from the participants. This activity starts from the introduction and understanding of the accounting system that is currently running then continued with the exposure of the shortcomings and weaknesses of the accounting system that has currently been implemented. This activity ended with providing suggestions for improvements to the accounting system in the future. This activity was held at 08.30 – 12.00 WIB and continued through communication media for further assistance. It is important for a foundation to have reliable financial statements. Reliable financial statements will reflect the actual financial condition experienced by the foundation. In addition to being precise in carrying out good accounting records, foundations need to control their assets.

Hydraulic investigations of standard and high performance trays in a DN1200 column

In the course of a more fluctuating power supply due to renewable energy sources, the need for tray columns with flexible operability increases. Accordingly, further research is required to better predict the behavior at load limits – especially for fixed and float valve trays. Within this work, the hydraulic behavior of numerous valve tray configurations was investigated employing a 1.2 m diameter gas/liquid (air/water) pilot test column. Fixed and float valve tray performance has been validated using sieve trays as a reference, which have already been extensively studied in the literature. In order to obtain significant data, weeping and entrainment limits in particular, as well as froth height and pressure drop, were measured quantitatively in the experiments. By varying the geometry parameters, numerous different cases were investigated. Based on all the data obtained, reliable statements can be made about the validity and applicability of calculation models known from the literature.

The Role of Corporate Governance in Reducing the Adverse Impacts on the Reliability of Financial Statements Evidence from Saudi Listed Firms

The study aims to measure the role of corporate governance in reducing the adverse effects of financial statements. Moreover, it focuses on answering the question: Does corporate governance have a positive role in providing reliable financial statements? Based on the statistical analysis and theoretical framework, the researcher reached several results, namely: There is no significant relationship between the following independent variables, and reducing the adverse effects of the reliability of the financial statements as a dependent variable: the size of the board of directors, board meetings, a separation between the chief executive officer and the chairman of the board, compliance with regulations and laws, company size, profitability, and sector type. Also, it was revealed that there was a positive relationship between the following independent variables and the reduction of the adverse effects on the reliability of the financial statements as a dependent variable: non-executive directors of the board, audit quality, and financial leverage.

Improvement of Audit in Non–State Non–Profit Organizations

In the context of innovative development of the economy, making decisions on the interaction of individuals and legal entities with non–profit organizations, as well as assessing the risk of investments, contributions, grants and other targeted sources of financing for the activities of non–profit organizations is impossible without providing reliable financial (accounting) statements. Auditing such reporting should distinguish between non–state non–profit organizations (NSNPOs). Therefore, this article discusses the differences between audit between commercial and non–profit organizations in solving urgent problems in Uzbekistan. And also, the procedure for the main activity of auditing in non–governmental non–profit organizations is recommended.

Measurement of Financial Competence—Designing a Complex Framework Model for a Complex Assessment Instrument

Financial competence is seen as a complex ability necessary for people to deal with personal financial issues on a daily basis. To foster young peoples’ financial competence via sophisticated and tailored educational programs, the identification of “competence gaps” through complex and authentic assessments is required. While a large number of assessment tools in the field of personal finance already exist, many of them suffer from different shortcomings concerning a competence-oriented approach. Therefore, we present an innovative way to assess students’ financial competence with a complex performance scenario about financial investment. The presented instrument is built on a specifically designed theoretical framework and addresses the need for holistic financial competence measurement. Results of pretesting trials indicate that the instrument is generally capable of measuring young learners’ financial competence, but challenges in scoring remain. Against this background, implications for the instrument’s iterative enhancement are presented and discussed with reference to validity and reliability properties, scoring issues, and statements about the overall feasibility of complex performance tasks in educational settings. The first draft of a scoring scheme is provided. The potential of the instrument in combination with modern technology-based measurement methods (eye tracking, emotion recognition) for competence assessment is described and suggestions for further research are outlined.

Applicability of the structure-borne sound source characterisation Two-Stage method as well as the parameters derived in sound pressure level predictions in lightweight constructions

When predicting structure-borne sound-induced sound pressure levels, in addition to describing the sound propagation path through the building structure as exactly as possible, it is necessary to characterise the vibration behaviour of the structure-borne sound sources. The investigations described here were carried out to extend the applicability of the structure-borne sound source characterisation two-stage method described in EN 15657 and to describe its uncertainties. Furthermore, the suitability of the structure-borne sound parameters determined with TSM in the sound pressure level prediction according to EN 12354–5 was tested and statements on the achievable accuracy were derived. For both methods - characterisation of structure-borne noise sources and prediction of structure-borne noise-induced sound pressure levels - data on prediction accuracy are only available to a very limited extent but are essential for a reliable prediction model.Firstly, different sources of structure-borne sound were characterised using the two-stage method on different reception plates. In the process, structure-borne sound sources with defined acting moments were also investigated to analyse their influence on characterisability. Using the characterised vibration parameters of the structure-borne sound sources, the power introduced into different reception plates was then calculated and compared with measurements to establish the achievable accuracy of the characterisation method.Subsequently, the investigated structure-borne sound sources were installed in a lightweight test stand and the resulting sound pressure levels were measured in an adjacent receiving room. These were compared with the sound pressure levels predicted according to EN 12354–5 to obtain reliable statements on the achievable accuracy when using source quantities determined using TSM in the normatively described prediction procedure for structure-borne sound-induced sound pressure levels. A mean deviation between predicted and measured sound pressure levels of approx. 7 dB could be determined across all investigated sources.

Effectiveness of psychosocial interventions for infertile women: A systematic review and meta-analysis with a focus on a method-critical evaluation.

Approximately seven to nine percent of couples of reproductive age do not get pregnant despite regular and unprotected sexual intercourse. Various psychosocial interventions for women and men with fertility disorders are repeatedly found in the literature. The effects of these interventions on outcomes such as anxiety and depression, as well as on the probability of pregnancy, do not currently allow for reliable generalisable statements. This review includes studies published since 2015 performing a method-critical evaluation of the studies. Furthermore, we suggest how interventions could be implemented in the future to improve anxiety, depression, and pregnancy rates. The project was registered with Prospero (CRD42021242683 13 April 2021). The literature search was conducted according to the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines. Six databases were searched and 479 potential studies were discovered. After reviewing the full texts, ten studies were included for the synthesis. Not all studies reported the three outcomes: four studies each for depression, three for anxiety and nine studies for pregnancy rates were included in the meta-analysis, which was conducted using the Comprehensive meta-analysis (CMA) software. Psychosocial interventions do not significantly change women's anxiety (Hedges' g -0,006; CI: -0,667 to 0,655; p = 0,985), but they have a significant impact on depression in infertile women (Hedges' g -0,893; CI: -1,644 to -0,145; p = 0,026). Implementations of psychosocial interventions during assisted reproductive technology (ART) treatment do not increase pregnancy rates (odds ratio 1,337; 95% CI 0,983 to 1,820; p = 0,064). The methodological critical evaluation indicates heterogeneous study design and samples. The results of the studies were determined with different methods and make comparability difficult. All these factors do not allow for a uniform conclusion. Study design (duration and timing of intervention, type of intervention, type of data collection) and samples (age of women, reason for infertility, duration of infertility) are very heterogeneous. The results of the studies were determined with different methods and make comparability difficult. All these factors do not allow for a uniform conclusion. In order to be able to better compare psychosocial interventions and their influence on ART treatment and thus also to achieve valid results, a standardised procedure to the mentioned factors is necessary.

Determination of polyurethanes within microplastics in complex environmental samples by analytical pyrolysis

Polyurethanes (PUR) are a group of polymers synthesized from different diisocyanate and polyol monomers resulting in a countless number of possible structures. However, the large market demand, and the variety of application fields justify the inclusion of PUR in microplastic (MP) investigation. This study aimed at providing comprehensive information on PUR within MP analysis by pyrolysis–gas chromatography-mass spectrometry to clarify whether (i) it is possible to make a reliable statement on the PUR content of environmental samples based on a few pyrolysis products and (ii) which restrictions are required in this context. PUR were managed as subclasses defined by the diisocyanates employed for polymer synthesis. Methylene diphenyl diisocyanate (MDI)- and toluene diisocyanate (TDI)-based PUR were selected as subclasses of greatest relevance. Different PUR were pyrolyzed directly and under thermochemolytic conditions with tetramethylammonium hydroxide (TMAH). Distinct pyrolytic indicators were identified. The study supported that the use of TMAH greatly reduced the interactions of pyrolytic MP analytes with the remaining organic matrix of environmental samples and the associated negative effects on analytical results. Improvements of chromatographic behavior of PUR was evidenced. Regressions (1–20 µg) showed good correlations and parallelism tests underlined that quantitation behavior of different MDI-PUR could be represented by the calibration of just one representative with sufficient accuracy, entailing a good estimation of the entire subclass if thermochemolysis were used. The method was exemplary applied to road dusts and spider webs sampled around a plastic processing plant to evaluate the environmental spread of PUR in an urban context. The environmental occurrence of MDI-PUR as MP was highly influenced by the proximity to a potential source, while TDI markers were not observed.Graphical

The Effect of Time Budget Pressure And Audit Risk On Au-dit Quality With Auditor's Ethics as A Moderating Variable

Relevant and reliable financial statements are information characteristics that are important for stakeholders in making decisions. The public accounting profession is a profession of public trust. In order to support his professionalism as a public accountant, in carrying out his audit duties, the auditor should be guided by the Professional Standards of Public Accountants (SPAP) set by the Indonesian Institute of Accountants (IAI). The motivation of researchers to conduct this research is because audit quality is currently very important for companies and shareholders. After all, many of the audits carried out by Public Accounting Firms do not carry out audit procedures and do not carry out the auditor's ethics that should be in conducting audits so that users of financial statements do not trust them. This study uses quantitative data with survey research. The results show that Time Budget Pressure has an effect on Audit Quality with Auditor Ethics as a moderating variable, while Audit Risk has no effect on audit quality with Auditor Ethics as a moderating variable.

The Role of Joint Audit in Increasing the Reliability of Financial Statements An analytical study of the opinions of a sample of auditors and accounting academics in universities and institutes in the Erbil governorate

The Role of Joint Audit in Increasing the Reliability of Financial Statements An analytical study of the opinions of a sample of auditors and accounting academics in universities and institutes in the Erbil governorate

The Role of Public Accountant Company in Pressing Audit Report Delays for Go Public Companies in Indonesia Through Panel Analysis

This research aims to examine and analyze the role of public accountant company in pressing the condition of audit tenure, company size and financial distress toward the delay of audit report. The research sample was 19 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2015 till 2022. The total observation for 8 years amounted to 152. Then, the method of the data analysis is moderated regression panel analysis in the approach of random effect model. The findings show that the audit tenure, and company size do not effect directly on audit report lag directly, but they have a tendency to shorten the audit report lag. Then, the variable of financial distress has a positive significant effect on audit report lag. Further, this results of this study reveal that the reputation of public accountant company has a role in mediating the relation between audit tenure and company size to shorten the audit report lag. Practically, these findings implicate that the reputation of public accountant company be able to pressing the reliability and timelines of financial statements, especially for the companies which are related to the audit tenure and the financial distress condition.

PENGARUH PROFESIONAL AUDITOR TERHADAP KUALITAS AUDITOR

This study aims to see how the influence of professional auditors on the quality of auditors. Reports that can be trusted with good audit quality reduce fears of manipulation in the financial statements presented a company and can increase public confidence in the reliability of reports financial statements that have been audited by a public accountant. Findings in research that the professionalism of the auditor agrees to be implemented. This can be seen from the acquisition % auditor professionalism score of 72.40%. Furthermore, the findings about quality audit that the overall quality of the audit agrees to be carried out. Then that quality can build the credibility of information and quality of financial reporting information can help users to get useful information., this can be seen from the acquisition of % audit quality score of 75.11%. To see professional influence auditor on auditor quality is calculated using the SPSS program, with a value correlation coefficient of 0.538, this means that there is a relationship between auditor professionalism on audit quality. Correlation coefficient of 0.538 are in the medium category (0.40 - 0.5999). Next, the sig. = 0.02 less than 0.05 this shows that there is a significant relationship between auditor professionalism on audit quality. From the correlation table it is found that the value of p. value of 0.000 is below 0.05 this shows that even though the correlation coefficient is 0.538gives a moderate effect but based on statistical tests that there is a significant effect significant of the auditor's professionalism variable on audit quality Keywords : Professional Auditor, Quality Auditor

Audit Quality of Financial Statements of Commercial Banks in Vietnam

Financial statements are a means of presenting the profitability and current state of corporate finance to interested persons. Commercial banks in Vietnam are required to prepare honest and reliable financial statements as a basis for effective decision making by stakeholders. However, the quality of auditing financial statements of commercial banks in Vietnam has been a topic of concern in recent years. In this article, the author explores the situation of audit quality of financial statements of commercial banks in Vietnam. From there, focus on proposing a number of measures to improve the quality of auditing financial statements of commercial banks in the coming time.

THE IMPACT OF AUDITOR CHARACTERISTICS ON PROFESSIONAL SKEPTICISM: THE CASE OF LEBANON

When deciding to purchase an entity's stock or debt instruments, economic factors must have access to reliable information. Without reliable and up-to-date financial information, provided by the firm in the form of financial statements, these choices are unlikely to be successful. It is the responsibility of the auditor, as an independent party to the financial statements, to detect fraud on the financial statements; auditors are tasked with ensuring that the financial statements are true, fair, presented honestly in accordance with the actual situation of the company, and free from material misstatements caused by fraud or error in order to obtain reliable financial statements. The research implemented a quantitative methodology for data collection. The survey was based on the variables of this research and distributed using Google forms for data collection. The data were analyzed using the SPSS statistical tool to test hypotheses. The research covered the workforce engaged in accounting and auditing practices in Lebanese accounting firms. The population of the research includes around 1,000 employees. When setting the research constraints, which include a 95% confidence interval, a 5 % margin of error, and a 50% population proportion, after making the desired calculations the approximate number of respondents that should be addressed through the means of a survey is 201 respondents.
 These research findings suggest that male and female auditors share a high degree of ethical awareness, suggesting that auditors of all sexes should be cautious in their approach to every audit. Researchers found that female auditors were less likely than their male peers to do a compulsory joint audit that included an examination of partner and earnings management. Auditors tend to have an inflated sense of their own talents, and it's often held that female engagement partners are less certain than their male counterparts. Female auditors may be more skeptical in their work lives than their male counterparts because of their tendency toward overconfidence and risk-taking

Effect of Directors' Bonus Compensation, Institutional Ownership and Size of The Board of Directors on Profit Management

The current business development is very fast, which encourages organizations to be able to continue to present reliable and accountable financial information for their users. Reliable financial information is very necessary for decision-makers, especially stakeholders and potential investors, especially to make investments. Unqualified and reliable financial statements produce Earning Management and Financial Fraud Reporting. Research design is a blueprint, that is, a design for collecting, measuring, and analyzing data, which is designed to answer the formulation of problems. This study used a descriptive research design. This research is research with a quantitative approach. The purpose of this study is to analyze the influence between exogenous variables to endogenous variables, so this study is a type of Causal research. The type of quantitative research in this study is causal studies, which is a type of research based on the concept of cause. The conclusion of the results of this study is that CEO bonus compensation and the size of the board of directors have a positive effect on earnings management.

Relevance and faithful representation (reliability) of annual and semi-annual financial statements; a trade-off

Relevance and faithful representation (reliability) of annual and semi-annual financial statements; a trade-off

Influence of e-auditing on credibility and reliability of financial information within public shareholding companies

The current study aimed to find out the role of electronic auditing (e-auditing) in the positive impact on the reliability and credibility of financial information by adopting the dimensions and specifications of e-auditing (relevance, competence, sufficiency, and timeliness) and demonstrating the ability of these specifications to impart reliability and credibility to the financial information. The quantitative approach was adopted for this purpose and a questionnaire was distributed to a sample of 117 financial managers in public shareholding organizations in various sectors in Jordan. Relying on Statistical Package for the Social Sciences (SPSS), the study concluded that all e-audit variables have a positive impact on increasing the reliability and credibility of financial statements, and the most influential was timeliness with a value of R = 0.851. The study recommended intensifying the possibility of using external expertise with better knowledge in the field of software and technology, if there is a need to do so, and focused on the need for a periodic and permanent update of the accounting audit systems. Further recommendations were presented in the study.