The Relationship Between Enterprise Budget Management and Accounting

There is a great correlation between cost budget management and accounting work.Realizing the overall disposal of the two can provide favorable support for enterprises to enhance their comprehensive market competitiveness.Therefore,improving the overall level of cost budget management and accounting work is a problem that many enterprise development strategy makers focus on under the situation that domestic enterprises are facing more and more development pressure.

Game analysis on the regulation of listed companies＇ accounting information-gaming between Internal Audit Department and Audit Office

Through the establishment of game model, this article formulates the intuitive and experiential understanding of regulation on listed companies＇ accounting information by using game analysis method, and from an economic point of view, it analyzes how various parameters affect Internal Audit Department＇s nonfeasance probability and Auditing Office＇s supervision probability. Hope that this article can provide a reference for regulation on accounting information.

Linking Accounting/Auditing Environment and the Remittances of Africans in Diaspora

This paper investigates empirically the link between the inflow of Diasporas remittances and the environment of accounting/auditing in 10 African countries. The result using Spearman＇s rank correlation indicates the existence of a positive relationship （correlation coefficient rs is 0.36）, but the strength of the relationship is weak （significant level of 0.05）. The quality of accounting and auditing as represented by their environment is a stimulus that could enhance the inflow of Diasporas remittances. The study therefore recommends that African countries should strategically and proactively refocus attention on developing accounting/auditing environment in order to attract reasonable volume of remittances.

The Relationship between the Firm Size and the Quantity of Accountants Employed by the Firm： An Analysis of the 436 Listed Firms in the Chinese Shenzhen Stock Exchange

There are 9.56 million accountants in China, who are working in different size firms and nonprofit organizations. The objective of this article is to examine the quantitative relationship between the firm size and the quantity of accountants working for the firm. In this paper, the employees, sales revenues, and total assets in a firm are employed to measure firm size. The authors collect and analyze the data of 436 listed firms from the Chinese Shenzhen Stock Exchange. The result of this study indicates there is a positive relationship between the firm size and the quantity of accountants employed by the firm. The study also establishes the multiple regression equation, which can be used to predict the quantity of accountants of listed firms. And it provides a way to predict the quantity of accountants of legal organizations.

Accounting and the ＂Doctor-Manager Relationship＂

The adoption of the ＂new public management＂ in the hospital sector brought about greater presence and power to professional managers in hospitals, thus increasing the risk of conflict in the doctor-manager relationship. Aiming to enrich the discussion on the factors that could be the bases for this conflict and considering the role of accounting, the study presented here corresponds, basically, to what we call ＂content analysis＂ of qualitative studies. The results demonstrate that the Portuguese doctors as the sample studied accept, in essence, the principles of enterprise management and recognize the use of accounting information in the scope of their functions as long as they are called to participate as legitimate actors, and authorities respect their desires to preserve a practice which they consider of quality.

An Investigation into the Reorganization of the Big Four and the Consolidation of the Accounting Industry

The Big Four is the name given to the top four professional consultancy firms of the world namely Pw C(Price Waterhouse Coopers), KPMG, Ernst and Young and Deloitte. These firms provide audit, accounting, taxation, financial and other professional consultancy to the clients(being businesses and companies). The paper discusses the reasons for the formation of the Big Four and the future aspects of the big four. It was found that the current market structure and the existing status of the Big Four will not change in the near future and there is near to impossible chances of new entrants in the auditing and accounting markets because of barriers to entry established by the Big Four in the existing market.

The Benefit of State Audit and Significance to Enhancing the Validity of Vietnamese State Budget Accounting

For achievement of common goals, state accounting is used and applied by the government for adjusting the activities of public organizations that are in compliance with the social-economic policies in the country. Indeed, public sector has been playing a pivotal role in supporting the government＇s aspirations in the development in any countries. To conduct these responsibilities, public entities have to provide valuable financial information for making the decisions. These figures will be extracted from accounting documents and reports, because accounting is a financial resources measurement of any firms. As a result, public sector accounting, also known as budget accounting, is an important tool for reflecting the governmental transactions to general statements. However, there are some limitations or errors in the public sector accounting reports. Therefore, state audit is established for checking, monitoring, and inspecting figures made from pubic accounting. Moreover, from the past to the present, very little research has been conducted to define the usefulness of public auditing to general accounting. With causes necessary for examining economic activities of any organizations, the main purpose of this paper is to identify the theory of state budget accounting, the activities, characteristics, and tasks of state audit for improving the value of accounting data in the Vietnamese public sector. This article has given five points of view as well as five solutions for enhancing the state audit.

The discussion on audit risk and prevention of accounting firm

This paper analyses audit quality control, brain gain, time pressure of CPA, follow-up education of auditors by firms. The reasons of audit risk rising of CPA are discussed. Based on the foregoing analysis, the author puts forward some measures about self-construction, processes and others of firms and CPA to reduce audit risk of CPA.

Knowledge Management and Customer Relationship Management for Accounting Services Companies

By combining the abilities to respond directly to customer requests and to provide the customer with a highly interactive, customized experience, companies have a greater ability today to establish nurture and sustain long-term customer relationships than ever before. The ultimate goal is to transform these relationships into greater profitability by increasing repeat purchase rates and reducing customer acquisition costs. Customer relationship management （CRM） has a significant potential to leverage an organization＇s performance, but it does not come without a clear sense of destination and typically without pain. For the research methodology we use the database of customers of a Romanian accounting services company Vulpoi ＆ Toader Management SRL, which is an important player in this market. The goal of our paper is to find out the link between knowledge management （KM） and CRM for this company and how these ＂innovations＂ contribute to increasing the value of the business.

Italian Accounting of the Late 19th Century and the Early 20th Century on the Epistemological Problem of Connections With Related Sciences

This paper takes into consideration the doctrinal positions that are taken by Italian accounting in the period between the 19th and the 20th century, and concerns the nature of relationships between accounting and its most similar sciences, particularly economics. Over those years, the scholars in that field started to show a peculiar epistemological sensitivity. Spurred by the philosophical debate which was raised by positivism and particularly by Comte＇s and Spencer＇s studies, researchers wondered whether the most appropriate place for accounting was in the large field of social sciences. Hence, two different epistemological approaches arose with one succeeding the other in time. Initially, scholars accepted the idea that accounting somehow depended on its related sciences, which included economics. They deemed it convenient to use, also for their own purposes, principles drawn from contiguous doctrines that had already been scientifically recognized, such as economics. That was how Italian accounting happened to be, even though temporarily, in a position of ＂scientific subjection＂ with respect to the mentioned doctrines. At the second stage, due to the awareness of the specific subject and the method of investigation, as well as the purposes, Italian accounting claimed its own scientific autonomy, so scholars went back to the first phase and considered it necessary to develop internal principles and rules as a function of its peculiar needs. By doing so, scholars mapped out a route that would deeply mark the future of the discipline by making it fully independent on other fields of knowledge in a sort of emancipation process. The paper will not only describe the two theoretical positions which are summarized above, but will also adopt an interpretative approach to trace their possible causes and to grasp their effects on the development of the discipline, particularly with regards to the theories of value which is adopted by the Italian accounting over the analyzed period. In the authors＇ opinion, the attention paid by the most authoritative Italian accounting scholars to the epistemological theme of relationships between accounting and its similar sciences can be explained by at least two different causes： the influence which is exercised by the philosophical studies and the aspiration of accounting for scientific and academic recognition.

Analysis of the Impact of the New Financial Accounting System on the Internal Audit of Colleges and Universities

The new financial accounting system is the reorganization and refinement of the contents of the old financial accounting system, which not only maintains the basic contents of the original system, but also has its new characteristics. As far as the applications of the new accounting system are concerned, its practicability is very strong, and especially the application of the accounting in colleges and universities is very convenient. Moreover, the levels of the financial management under the new financial and accounting system are gradually improving. The purpose of this article is to explore the impact of the new financial accounting system on the internal auditing work in colleges and universities, hoping that this research will be helpful to the related auditing work in colleges and universities in the future.

Quality of Accounting Information and Internal Audit Characteristics in Nigeria

The basic goal of accounting is to provide quality accounting information that will aid reliable decision-making. The quality level of this accounting information comes from the company＇s governance practices, thereby emphasizing the importance of corporate governance in companies. Recently, following the financial crises resulting in accounting scandals, attention has been moving towards internal audit function as an important factor in the structure of corporate governance. This paper therefore examined the extent of the relationship between internal audit function and the quality of accounting information of companies. The study adopted the survey research design. The research instrument employed was questionnaire which was administered to internal auditors of the ＂Big Four＂. Linear regression analysis was employed in the analysis of the data collected with the use of Statistical Packages for Social Sciences （SPSS）. The results revealed that there is a significant relationship between the internal audit characteristics and the quality of accounting information. It was recommended that in order to provide credibility to the financial statement, there should be a law in place mandating attachment of internal auditors report to the financial statement.

Accounting Scandals:Beyond Corporate Governance

Accounting scandals are becoming perpetual in nature.They range from the ancient Mesopotamia,to the South Sea Bubble of 1720,to the famous Enron of 2001,down to Parmalat,Tesco,and Toshiba of today.The series of accounting scandals that have occurred in the last two decades calls for a greater concern by the accounting profession.The accounting scandals that have occurred in this 21st century alone have shown that there is a need to look beyond corporate governance in the fight against financial deception.In this paper,we argue that even in the face of the Sarbanes-Oxley Act(SOA)of 2002 and other regulations around the world that are targeted towards effective corporate governance,accounting scandals have never ceased to occur.Most of the legislations that have been passed in recent times were targeted at corporate governance,forgetting the crucial role that audit plays within the agency relationship.And whenever there is any revelation of fraudulent financial reporting,investors do not ask who are the directors,but the first question they ask is who are the auditors?Hence,there is a need to improve audit quality by approaching it from a forensic accounting perspective in order to reduce the incidence of financial statement frauds in this era of information revolution,thus restoring investors’confidence back in the financial reporting process and corporate governance.In this paper,we propose a forensic accounting paradigm as a viable option for reducing accounting scandals,since this will compliment corporate governance systems.

Big Data, Data Analytics and External Auditing

Big Data and Data Analytics affect almost all aspects of modern organisations’decision-making and business strategies.Big Data and Data Analytics create opportunities,challenges,and implications for the external auditing procedure.The purpose of this article is to reveal essential aspects of the impact of Big Data and Data Analytics on external auditing.It seems that Big Data Analytics is a critical tool for organisations,as well as auditors,that contributes to the enhancement of the auditing process.Also,legislative implications must be taken under consideration,since existing standards may need to change.Last,auditors need to develop new skills and competence,and educational organisations need to change their educational programs in order to be able to correspond to new market needs.

Environmental Accounting Audit Decision and Firm Performance： An Empirical Investigation

The objective of the study is to examine the relationship between environmental accounting audit decision and firm＇s profitability in Nigeria. Specifically, the authors hypothesize that profitability is a determinant of company＇s decision to disclose quantitative environmental information for external audits. The population of this research is made up of both quoted and non-quoted companies. The sample size for this study was selected using the simple random sampling technique. The selected companies included companies from the following sectors： agriculture, automobile and tyre, breweries, building materials, chemical and paints, conglomerates companies, food/beverages and tobacco, construction, healthcare, industrial/domestic products, packaging, printing and publishing, textiles, petroleum marketing companies, banking, insurance, and others. A sample of 160 companies with audited final accounts for 2009 financial year was eventually selected. The binary logit regression technique was utilized as the data analysis method. The finding reveals that profitability is a positive and significant determinant in evaluating the probability that a firm includes environmental information for external audits. The study concludes that finn-specific factors may provide incentives for corporate environmentalism in Nigeria.

Accounting and Corporate Governance Literature Review in Hellas 1991-2017

The purpose of this paper is to examine and review the literature regarding Corporate Governance and Delisting in Hellas – Athens Stock Exchange (ASE), Hellas has different characteristics from other Continental Europe countries (such as Italy, Spain) and that is why is an interesting case to investigate, This literature review gathers all relevant, reliable and timely information and could help researchers in order to exploit gaps in the empirical literature and focus there their research, In addition, this report is beneficial to market participants (i,e, individual and potential investors, both foreign and domestic) in order to reach more reliable conclusions and market decisions.

Forensic Accounting and Fraud： Capability and Competence Requirements in Malaysia

The 2011 Global Economic Crime Survey instituted by PricewaterhouseCoopers （PwC） confirms the economic crime in Malaysia to be on the increase and, therefore, requires immediate attention to stem the tides. In anticipation of the challenges occasioned due to a shift from the modified cash basis to the accrual basis of accounting, the Malaysian State＇s determination to move from a developing nation to a developed nation, and to be ranked among the first 10 in 2020, this paper presents the need for forensic accountant and auditor capability （i.e., mindset and skills） on forensic accountant and auditor competence （i.e., task performance fraud risk assessment （TPFRA）） in the Malaysian public sector. It also draws the attention of the users of public sector accountants and auditors to the understanding of fraud mechanisms and how to deal with fraudsters. The population of this study comprised the accountants and auditors in the office of the Accountant General and Auditor General of Malaysia. The objective of this paper is to investigate the competence requirements of accountants and auditors in the effective and efficient utilization of capability requirements, which have the potentials to usher in the best global practices in fighting fraud in the Malaysian public sector.

The Factors Affecting Financial Reporting Reliability： An Empirical Research of Public Listed Companies in Thailand

The objective of this research is to examine the antecedents of financial reporting reliability of Thai-listed companies. Accountant professional ethics, accounting information system （AIS） quality, audit committee effectiveness, and audit firm quality are assumed to be the antecedents of financial reporting reliability. The listed companies in the Stock Exchange of Thailand （SET） are samples of the research. A mail survey procedure via the questionnaire was used for data collection from chief accountant officer. The overall results indicate that accountant professional ethics, AIS quality, audit committee effectiveness, and audit firm quality have a positive significant effect on financial reporting reliability. The results reveal that firms should develop accountant professional ethics, AIS quality, audit committee effectiveness, and audit firm quality in order to build reliable financial reporting. Overall, the results of this research contribute to chief accounting officers, accounting practitioners, and firms to emphasize development and support the generation of financial reporting reliability for financial reporting users.

An Empirical Analysis on the Dissimilation of Independent Audit Relationship

Under the situation where the ownership is split up, existing shareholders might occupy potential shareholders＇ interests, and similarly, controlling shareholders might occupy the interests of minority shareholders. This is called interests entrenchment effect, which leads to the dissimilation of independent audit relationship. That is to say, existing shareholders and controlling shareholders have the probabilities to utilize auditing commission to manipulate audit opinions with the purpose of interests entrenchment, which forces auditors who should be independent ＂third party＂ to become audit clients or accessories of ＂interests coupling between audit clients and auditees＂. According to the argument above, this paper proposes the owners＇ interests entrenchment hypotheses. It also proves that existing shareholders occupy potential shareholders＇ interests, and controlling shareholders occupy minority shareholders＇ interests on the basis of the data of A-share companies in Shenzhen and Shanghai Exchanges.

Chinese Specific Independent Auditing Standard No.20 —Auditing in a Computer Information Systems Environment

Chapter 1 General provisionsArticle2The term“CIS environment”in this standard refers to an environment where a computer is involved in the processing of accounting information significant to the CPA’s audit.Chapter 2 General principlesArticle 4When performing an audit of the financial statements in a CIS environment,the CPA should consider the environment’s impact on the audit.However,the CPA should not change the objective and scope of the audit.