Journal articles: 'Auditing and Accountability'

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Fonseca, Anabela dos Reis, Susana Jorge, and Caio Nascimento. "O papel da auditoria interna na promoção da accountability nas Instituições de Ensino Superior." Revista de Administração Pública 54, no. 2 (April 2020): 243–65. http://dx.doi.org/10.1590/0034-761220190267.

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Abstract This paper discusses the link between accountability and internal auditing, particularly analyzing the extent to which the latter contributes to improve the former, in Higher Education Institutions (HEIs). This study applied a questionnaire to the management boards of a sample of HEIs, to empirical analyze the relationship between internal auditing and accountability. The main focus was on internal auditing carried out by the offices or departments in those institutions. The paper contributes to understand how management boards perceive internal auditing to foster transparency and accountability in HEIs, allowing to corroborate that auditing, and particularly internal auditing, favors the institutions’ accountability. In effect, it promotes the principles underlying accountability practices. The information provided in the scope of internal audits is acknowledged as contributing to improve management effectiveness and helping in decision-making. HEIs wanting to create an internal auditing office or to enhance the role of an existing one, should develop this office’s activities so that it becomes an instrument to support accountability and good governance of the organization. The sample consisted of Portuguese public HEIs, universities and polytechnics. Despite a certain international convergence regarding this type of public sector organizations, and regarding their purposes and governance, certain contextual specificities might limit the generalization of the findings for other jurisdictions.

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Fonseca, Anabela dos Reis, Susana Jorge, and Caio Nascimento. "The role of internal auditing in promoting accountability in Higher Education Institutions." Revista de Administração Pública 54, no. 2 (April 2020): 243–65. http://dx.doi.org/10.1590/0034-761220190267x.

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Abstract This paper discusses the link between accountability and internal auditing, particularly analyzing the extent to which the latter contributes to improve the former, in Higher Education Institutions (HEIs). This study applied a questionnaire to the management boards of a sample of HEIs, to empirical analyze the relationship between internal auditing and accountability. The main focus was on internal auditing carried out by the offices or departments in those institutions. The paper contributes to understand how management boards perceive internal auditing to foster transparency and accountability in HEIs, allowing to corroborate that auditing, and particularly internal auditing, favors the institutions’ accountability. In effect, it promotes the principles underlying accountability practices. The information provided in the scope of internal audits is acknowledged as contributing to improve management effectiveness and helping in decision-making. HEIs wanting to create an internal auditing office or to enhance the role of an existing one, should develop this office’s activities so that it becomes an instrument to support accountability and good governance of the organization. The sample consisted of Portuguese public HEIs, universities and polytechnics. Despite a certain international convergence regarding this type of public sector organizations, and regarding their purposes and governance, certain contextual specificities might limit the generalization of the findings for other jurisdictions.

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Wokas, Heince R. N., David P. E. Saerang, Jantje J. Tinangon, and Ivonne S. Saerang. "ACCOUNTABILITY REQUIREMENTS, AUDITING PERFORMANCE AND GENDER." ACCOUNTABILITY 9, no. 2 (October 15, 2020): 46. http://dx.doi.org/10.32400/ja.29481.9.2.2020.46-59.

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The purpose of this study is to identify the different types of accountability requirements and to determine whether the workload and pressure of accountability requirements affect the auditing performance of the internal auditors' Government Internal Supervisory Apparatus (or called APIP) the Regional Government Inspectorate in North Sulawesi, Indonesia both women and men, with Partial Least Squares (PLS) modeling as an analysis tool used in analyzing and interpreting the data. The results of the study using quantitative analysis showed that the auditing performance of the APIP in North Sulawesi was partly influenced by the negative perceptions of work context in the form of workload and work pressure. The auditing performance is not affected by the dimensions of accountability requirements, work pressure affects the auditing performance, and so does the gender that does not affect the auditing performance.

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Bartlett, Roger W., H. David Brecht, and John C. Corless. "Accountability mechanisms in the auditing profession." Accountability in Research 4, no. 2 (December 1995): 133–46. http://dx.doi.org/10.1080/08989629508573874.

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Kurt, Ganite, Beyhan Marsap, and Tugba Ucma Uysal. "The Possible Effects of Organization’s Corporate Accountability Sense on Continuous Auditing: The Case of ISE 100." International Journal of Accounting and Financial Reporting 3, no. 2 (January 5, 2014): 287. http://dx.doi.org/10.5296/ijafr.v3i2.4923.

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The applicability of continuous auditing, which is deemed as the future of auditing, in terms of enterprises can be presented depending upon corporate management mentality of enterprises. As for the corporate management mentality within enterprises, it can be presented based on accountability which is a concept involving internal and external considerations. Consequently, the aim of this study is to identify the potential impacts of the corporate accountability mentality of enterprises on continuous auditing. In accordance with this purpose, a corporate accountability index has been prepared and the variables have been determined in the first place. Then, the data of the enterprises included in Istanbul Stock Exchange (ISE) 100 Index regarding these variables have been construed; thus, the potential impacts thereof on continuous auditing have been tried to be determined.

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Mzenzi, Siasa Issa, and Abeid Francis Gaspar. "External auditing and accountability in the Tanzanian local government authorities." Managerial Auditing Journal 30, no. 6/7 (July 6, 2015): 681–702. http://dx.doi.org/10.1108/maj-04-2014-1028.

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Purpose – The purpose of this paper is to explore the contribution of external auditing to accountability in the Tanzanian local government authorities (LGAs). Design/methodology/approach – This paper uses content analysis of the external audit reports of the LGAs for the past ten years. Corroborative evidence was gathered through interviews with external auditors, councillors, Parliamentary Committee members and selected internal auditors of the LGAs. Findings – The study finds that external auditing had marginally contributed to the enhancement of accountability within the LGAs. This is mainly attributed to the limited scope and failure of the responsible officials to address audit recommendations. In the light of agency theory, the findings suggest that external auditing has not sufficiently enabled the stakeholders to hold LGAs’ officials accountable. Practical implications – The findings indicate that external auditing can enhance accountability when the scope is widened to provide relevant information and also when audit recommendations are implemented by responsible officials. Originality/value – Most studies of external auditing and accountability have focussed on the developed countries; this is one of the few papers which explores the phenomenon in the context of emerging economies.

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Fa, Zhang. "Economic accountability audit by internal auditing departments." Managerial Auditing Journal 12, no. 4/5 (June 1997): 263–66. http://dx.doi.org/10.1108/02686909710173993.

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Adams, Carol, and Carlos Larrinaga. "Special issue ofaccounting, auditing and accountability journal." Social and Environmental Accountability Journal 25, no. 1 (April 2005): 14. http://dx.doi.org/10.1080/0969160x.2005.9651730.

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Nyamori, Robert Ochoki, Abu Shiraz Abdul-Rahaman, and Grant Samkin. "Accounting, auditing and accountability research in Africa." Accounting, Auditing & Accountability Journal 30, no. 6 (August 21, 2017): 1206–29. http://dx.doi.org/10.1108/aaaj-05-2017-2949.

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Purpose The purpose of this paper is to discuss developments in governance in Africa and the opportunities this offers to accounting, auditing and accountability researchers. The paper also provides an overview of the other contributions in this accounting, auditing and accountability special issue. Design/methodology/approach This paper provides a contemporary literature review on governance and accountability in Africa, identifying the key developments in public sector reform and the research gaps that still need to be filled. While the paper focuses on Sub-Saharan Africa, the authors draw on examples from Ghana, Kenya, and South Africa – geographically representing east, west, and south of the continent. Findings The paper finds that governance has emerged as a crucial issue that has a significant effect on the economic development of African countries. This has been associated with a myriad of reforms which range from anti-corruption measures to public financial management reforms. The authors find that the implementation and effects of these reforms have not been adequately researched by accounting scholars. Research limitations/implications This is a review of a limited literature. Empirical research and a more comprehensive review of the literature from public administration and other disciplines might provide other new insights for research on governance in Africa. A further limitation is that the study has focused on a review of the most recent reforms while earlier reforms should be of particular interest to accounting historians. Originality/value This paper and other contributions to this special issue of AAAJ provide a basis and an agenda for accounting scholars seeking to undertake interdisciplinary research on Africa.

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Ng, Andy Y. "Public Accountability and Performance Auditing in Government." International Journal of Auditing 6, no. 2 (July 2002): 109–18. http://dx.doi.org/10.1111/j.1099-1123.2002.tb00008.x.

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Laffan, Brigid. "Auditing and accountability in the European Union." Journal of European Public Policy 10, no. 5 (January 2003): 762–77. http://dx.doi.org/10.1080/1350176032000124078.

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Rist, Ray C. "Management Accountability: The Signals sent by Auditing and Evaluation." Journal of Public Policy 9, no. 3 (July 1989): 355–69. http://dx.doi.org/10.1017/s0143814x00008503.

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ABSTRACTAuditing and Evaluation are two strategies which governments may use to ascertain if existing policies and programs are being administered as they ought. They provide critical information by which to determine the economy, efficiency, and effectiveness of government action and are the basis for holding accountable those responsible for the government policies and programs. The analysis compares the strengths and weaknesses of auditing and evaluation as means of monitoring accountability. Three types of accountability are discussed. Auditing makes its strongest contributing to managerial accountability through a focus on fiscal or regulatory issues.

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Funkhouser, Mark, and Joan Yanjun Pu. "Government Performance Auditing in the U.S. and China: Lessons Drawn from a Comparative Review." Chinese Public Administration Review 10, no. 2 (December 2019): 65–78. http://dx.doi.org/10.22140/cpar.v2i3.4.47.

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Performance auditing plays a key role in improving government performance and public accountability. This paper examines the concept of government performance auditing in the U.S. and China from a comparative perspective. The paper begins with a brief introduction of the origin of auditing and performance auditing. It then discusses the variances in definitions, names, and underlying values of performance auditing; describes the authorities and organizational structures of performance auditing in the two countries; and reviews the roles of performance auditing in improving government. It concludes with a discussion of challenges as well as opportunities that face government performance auditing in the U.S. and in China.

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Funkhouser, Mark, and Joan Yanjun Pu. "Government Performance Auditing in the U.S. and China: Lessons Drawn from a Comparative Review." Chinese Public Administration Review 10, no. 2 (December 20, 2019): 65. http://dx.doi.org/10.22140/cpar.v10i2.210.

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Performance auditing plays a key role in improving government performance and public accountability. This paper examines the concept of government performance auditing in the U.S. and China from a comparative perspective. The paper begins with a brief introduction of the origin of auditing and performance auditing. It then discusses the variances in definitions, names, and underlying values of performance auditing; describes the authorities and organizational structures of performance auditing in the two countries; and reviews the roles of performance auditing in improving government. It concludes with a discussion of challenges as well as opportunities that face government performance auditing in the U.S. and in China.

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Mark, Funkhouser, and Joan Yanjun. "Government Performance Auditing in the U.S. and China: Lessons Drawn from a Comparative Review." Chinese Public Administration Review 2, no. 3/4 (November 4, 2016): 18. http://dx.doi.org/10.22140/cpar.v2i3/4.47.

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Performance auditing plays a key role in improving government performance and public accountability. This paper examines the concept of government performance auditing in the U.S. and China from a comparative perspective. The paper begins with a brief introduction of the origin of auditing and performance auditing. It then discusses the variances in definitions, names, and underlying values of performance auditing; describes the authorities and organizational structures of performance auditing in the two countries; and reviews the roles of performance auditing in improving government. It concludes with a discussion of challenges as well as opportunities that face government performance auditing in the U.S. and in China.

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Shore, Cris, and Susan Wright. "Whose Accountability? Governmentality and the Auditing of Universities." Parallax 10, no. 2 (April 2004): 100–116. http://dx.doi.org/10.1080/1353464042000208558.

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Dumay, John, Charl de Villiers, James Guthrie, and Pei-Chi Hsiao. "Thirty years of Accounting, Auditing and Accountability Journal." Accounting, Auditing & Accountability Journal 31, no. 5 (June 18, 2018): 1510–41. http://dx.doi.org/10.1108/aaaj-04-2017-2915.

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Purpose The purpose of this paper is to analyse the highly cited articles published in Accounting, Auditing and Accountability Journal (AAAJ), since its inception, to answer three research questions: first, how have scholarly articles published in AAAJ developed? second, what are the focus areas and characteristics of articles in AAAJ, and who are the influential authors? third, who are the emerging next generation scholars and what are the emerging research themes in AAAJ? Design/methodology/approach A structured literature review (SLR) was used to analyse 126 most cited classic AAAJ articles and 21 additional emerging articles published between 1988 and 2016. Traditional literature reviews can have varied results because of a lack of rigour. The SLR method allows for an examination in detail of the articles, authors, focus areas and pattern of AAAJ publishing over three decades. Findings The findings show increased diversity in more recent years in theories, methods, origins, focus areas, and where AAAJ articles are cited, which highlights that the interdisciplinary accounting research project is maturing and remaining true to the ideal of being inclusive. Research limitations/implications Within this diversity, the analyses show that AAAJ remains focussed on and presents opportunities for impactful accounting research related to social issues, including non-financial corporate reporting/disclosure, public sector accounting, corporate governance and alternative forms of accounting, audit and accountability. Additionally, there is a need for more practice-based research to address the “wicked” problems at the intersection between accounting and society. Originality/value This paper presents accounting researchers with an opportunity to develop insightful and publishable studies. Also, it serves as a basis for developing future research agendas in the interdisciplinary accounting field.

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., Rafiu Oyesola Salawu, and Oyedokun Agbeja . "Auditing and Accountability Mechanism in the Public Sector." International Journal of Applied Economics and Finance 1, no. 1 (January 1, 2007): 45–54. http://dx.doi.org/10.3923/ijaef.2007.45.54.

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Warnock, Keith. "Auditing Bloom, editing Joyce: accounting and accountability inUlysses." Accounting, Business & Financial History 18, no. 1 (March 2008): 81–95. http://dx.doi.org/10.1080/09585200701824765.

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Maama, Haruna, and Ferina Marimuthu. "Accountability in the Ghanaian local governance structure: probing the role of external auditing." Problems and Perspectives in Management 18, no. 4 (December 25, 2020): 475–85. http://dx.doi.org/10.21511/ppm.18(4).2020.38.

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The roles of external auditors have been under the spotlight due to the strategic positions they occupy to ensure accountability by public sector managers. This study examines the role of the external auditors in the accountability regime of the Ghanaian local governance structure. The study analyzed the annual reports of the Auditor General (AG) on all the metropolitan, municipal, and district assemblies (MMDAs) in Ghana from 2010 to 2018 through a content analysis method. The analysis revealed that Ghanaian audit activities had mainly focused on internal control effectiveness, cash management, contract management, revenue management, expenditure management, payroll management, and procurement management. However, the study found that the focus of the external auditors kept expanding as the years progressed. The evidence showed that the auditors excluded performance audits in their scope of work. The findings of the study further revealed that the MMDAs had recurring, repetitive, and common audit queries, comprising cash; procurement and stores; contract and tax irregularities. Besides, the audit recommendations were in response to the specific audit queries on the various financial and operational irregularities. Based on the analysis, the study concludes that the external auditing in Ghana has marginally contributed to accountability in the MMDAs. The study recommends that the scope of the external audit should include performance auditing.

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Phiri, Joseph, and Pinar Guven-Uslu. "Social networks, corruption and institutions of accounting, auditing and accountability." Accounting, Auditing & Accountability Journal 32, no. 2 (February 18, 2019): 508–30. http://dx.doi.org/10.1108/aaaj-07-2017-3029.

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Purpose The purpose of this paper is to investigate institutions of accountability in Zambia in order to understand how social networks may influence such institutions not to discharge their mandates as expected from time to time. The study equally seeks to explore how social networks may perpetuate corrupt activities and compromise the functioning of institutions of accountability. Design/methodology/approach The conceptual framework adopted in this study draws on insights from social network theory (SNT) and Bourdieu’s ideas of capital to devise a critical lens for investigating network activity and its influence on the functioning of institutions of accountability. Qualitative data were collected through semi-structured interviews with respondents drawn from different institutions of accountability. Social network analysis was conducted through content analysis. Findings Research findings highlight the presence of networks of a corrupt nature operating within government structures and some institutions of accountability. Manifested in the form of systemic and familial archetypes, these networks appear to be championed and propelled by senior government officials like controlling officers and other actors of a political nature including ministers and presidents. Most of these corrupt activities are organised through brokerage mechanisms that interface internal and external networks. Research limitations/implications Due to the clandestine nature of corruption activities, however, the study was unable to determine measures of centrality and density since these details were not forthcoming during interviews. Such information could only become available if willing individuals involved in corruption could be identified so that they explain who they conduct their corruption with together with the number of connections involved and the most influential individuals in those networks. Social implications This study helps us to understand that activities of a corrupt nature are often undertaken through well-connected groups and networks that make it difficult for institutions of accountability to detect and untangle such activity. The study also suggests that accountants and other accountability actors may have forgotten that accounting is not just a technical discourse for enhancing one’s economic status but is an ethical profession as well. There is a great need to put institutions in place which should hold everyone, including the president and ministers, accountable to the Zambian people in the light of wrongdoing. Dismantling the corrupt network activities inferred from the data entails a complete top-down change in systems of politics, governance, wealth distribution and social values. Originality/value This study contributes towards filling the gap of undertaking accounting research of a critical nature focussed on African contexts (Rahaman, 2010). The paper is equally an attempt at providing empirical flesh to Laughlin’s (1991) framework on organisational transformations through complementing that framework with SNT. The study is also among the first to draw on the experiences and insights of actors working within institutions of accountability to highlight accountability challenges within an African context.

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Umihany, R., Tenriwaru Tenriwaru, and M. Reza. "SYNERGY OF AUDIT AND ACCOUNTABILITY OF SOCIAL ASSISTANCE FUND." Contemporary Journal on Business and Accounting 2, no. 2 (October 19, 2022): 205–15. http://dx.doi.org/10.58792/cjba.v2i2.29.

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Purpose – This study was conducted to see the Synergy between Auditing and Accounting of Social Assistance Funds Based on the Religious Paradigm Design/methodology/approach – This study uses primary data obtained directly through direct interviews with BPK RI South Sulawesi Province, Makassar City Social Service, La'latang Village, RT / RW, as well as receiving and not receiving social assistance. Findings – The results of this study indicate that government employees have not implemented accountability in disbursing social assistance funds. Originality – This study uses primary data obtained directly through direct interviews with BPK RI South Sulawesi Province, Makassar City Social Service, La'latang Village, RT / RW, as well as receiving and not receiving social assistance. Keywords: Auditing, Accountability, Social Assistance Fund Paper Type Research Result

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Guthrie, James, and Lee Parker. "Diversity andAAAJ: interdisciplinary perspectives on accounting, auditing and accountability." Accounting, Auditing & Accountability Journal 17, no. 1 (February 2004): 7–16. http://dx.doi.org/10.1108/09513570410525184.

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Scwartz, Robert, and Raanan Sulitzeanu‐Kenan. "The Politics of Accountability: Institutionalising Internal Auditing in Israel." Financial Accountability & Management 18, no. 3 (August 2002): 211–31. http://dx.doi.org/10.1111/1468-0408.00151.

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English, Linda, and James Guthrie. "PUBLIC SECTOR AUDITING: A CASE OF CONTESTED ACCOUNTABILITY REGIMES." Australian Journal of Public Administration 50, no. 3 (September 1991): 347–60. http://dx.doi.org/10.1111/j.1467-8500.1991.tb02295.x.

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Wastell, Sari. "Auditing War." Suomen Antropologi: Journal of the Finnish Anthropological Society 35, no. 2 (March 3, 2023): 84–87. http://dx.doi.org/10.30676/jfas.127474.

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I made a mistake a few months ago. It was the sort of mistake I have made repeatedly and yet one I always reflect upon with the same measure of surprise. It started when colleagues in Bosnia alerted me to the fact that Bosnia and Kosovo, unlike other neighbouring countries in the former Yugoslavia, were to be excluded from a new relaxing of EU visa requirements. Indignant and overflowing with hypothetical rationales as to why Bosnia and Kosovo might be excluded, rationales that I presumed might have been contrived to obscure ‘real reasons’, a colleague and I went onto the internet to find an explanation (which I tacitly understood would only be a justification, the ‘real’ reasons left un-enunciated). We eventually read that the countries in question had failed to meet a variety of requirements—we can already call them indicators—that would signal their readiness to enjoy the new visa regime. My error resided precisely in the presumption that these alleged ‘failures’ on the parts of the states involved, concealed some more pertinent truth. In fact, these ‘failures’ had everything to do with visibility and transparency and nothing to do with rationales hidden beneath an exercise in accountability that might measure ‘readiness’. That is, the entire dilemma had everything to do with what Marilyn Strathern poignantly referred to as ‘what visibility conceals’ (2000: 310).

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Ogiriki, Tonye, and Seibokuro Igali Robert. "The audit profession inside and outside the firm." Journal of Global Social Sciences 4, no. 14 (May 29, 2023): 307–14. http://dx.doi.org/10.58934/jgss.v4i14.169.

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Due to the shift in societal expectations, one can analyse, and interpret the history of auditing thanks to the historical growth of the profession both inside and outside of the company. The study's goal is to investigate the audit profession, internal and external audit, professionalism, and commercialism theoretically. Hero gains understanding of the nature of materiality, evidence, professional judgment, and skepticism in auditing from the audit profession. According to pertinent literature, the accounting and auditing professions have made significant contributions to the credibility of financial reporting through their pronouncements. The paper contends that the policeman theory of auditing, which is a component of the theory of accountability that aids in explaining the evolution of auditing in the corporate sector, acts as a link between the audit profession inside and outside the corporation.

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Agyemang, Gloria, Brendan O’Dwyer, and Jeffrey Unerman. "NGO accountability: retrospective and prospective academic contributions." Accounting, Auditing & Accountability Journal 32, no. 8 (December 2, 2019): 2353–66. http://dx.doi.org/10.1108/aaaj-06-2018-3507.

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Purpose The purpose of this paper is to offer a retrospective and prospective analysis of the themes explored in the 2006 Accounting, Auditing and Accountability Journal special issue on non-governmental organisation (NGO) accountability. Design/methodology/approach The paper is a reflective review essay. Findings The paper outlines how a number of themes in the 2006 special issue addressing downward accountability, hierarchical accountability and management control have been subsequently developed in a selection of papers from the accounting literature. The development of these themes leads to several suggestions for future research in NGO accountability. Originality/value The paper offers a systematic, original perspective on recent developments in certain areas of the field of NGO accountability.

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Valipour, Hashem, Sirous Fatahi, Ayatollah Jafari, and Mohsen Ahmadi. "The effect of the implementation of the performance audit of efficiency on improving of public sector accountability." Journal of Management and Accounting Studies 3, no. 02 (July 18, 2019): 74–93. http://dx.doi.org/10.24200/jmas.vol3iss02pp74-93.

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The aim of this study was to investigate the implementation of a scientific approach and results oriented performance auditing of efficiency, and accountability of government. Methodology: Methods of solidarity and survey research, including research in order hypotheses (8) assumes two questionnaires developed five options (Likret), which both feature high reliability and validity have been prepared in the interval Since October 2014 to June 2015, the Supreme Audit Court and the provincial sample using formula Cochran (357) patients were determined, were distributed. To test the hypothesis of non-parametric tests (Pearson), test (t) one-sample and independent equations path analysis and multiple regression analysis were used in spss. Results: Test results showed, while the implementation of performance auditing efficiency has a significant relationship with the public sector accountability; Conclusion: 1) the implementation of audit performance through operating efficiency (efficiency audit) a significant relationship with the public sector to improve corporate accountability, 2) the implementation of performance audit through operating efficiency (efficiency audit) is a significant contribution to the improvement of public sector accountability legislation, 3) implementation of audit performance through operating efficiency (efficiency audits) significant contribution to the improvement of professional accountability the public sector, and 4) implementation of a performance audit through operating efficiency (efficiency audit) a significant relationship with the public sector to improve political accountability, 5) implementation of audit performance through operating efficiency (efficiency audits) significant contribution to the improved public sector financial accountability, and 6) the implementation of audit performance through efficiency operations (efficiency audits) the public sector's significant contribution to the improvement of moral accountability, 7) implementation of audit performance through operating efficiency (efficiency audits) significant contribution to the improvement of cultural and public sector accountability and ultimately 8) audit the performance of the Index Seven combined response (organizational, legal, professional, political, financial, moral, and cultural) is a significant contribution to the improvement of public accountability.

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Garralda, Elena M. "Accountability of specialist child and adolescent mental health services." British Journal of Psychiatry 194, no. 5 (May 2009): 389–91. http://dx.doi.org/10.1192/bjp.bp.108.059477.

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SummaryOutcome auditing of specialist child and adolescent mental health services (CAMHS) is now well under way internationally. There is, however, debate about objectives and tools. A case is made for the achievable goal of enhancing service accountability through user satisfaction information and clinician-rated contextualised measures of improvements in symptoms and impairment.

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Baker, Ron. "Special issue: Government accounting, auditing and accountability: A Canadian perspective." Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration 36, no. 2 (June 2019): 288–89. http://dx.doi.org/10.1002/cjas.1536.

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Babatunde, Shakirat Adepeju, and Opoku Fofie. "Equipping Public Servants with Accrual Accounting for Transparency, Accountability and Efficiency – Evidence from Nigeria and Ghana." Accounting and Finance Review (AFR) Vol.1(1) Dec. 2016 1, no. 1 (December 1, 2016): 01–10. http://dx.doi.org/10.35609/afr.2016.1.1(1).

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Objective - This study is based on the social welfare viewpoint of accounting. It examines the benefits of accrual accounting as a replacement for cash accounting as a measure to enhance public service transparency, accountability, and efficiency in the public sectors of Nigeria and Ghana. Methodology/Technique - This study is based on a sample of 375 respondents from the accounting, auditing and budgeting cadres and legislatives of the public sector in Nigeria. In the Ghana perspective, 25 high-ranking public servants in the accounting, auditing and budgeting cadres were interviewed for the study. Three hundred and twenty-six valid responses representing 87% of the samples in Nigeria and the Ghana context were retrieved for analysed via descriptive statistics. Findings - Findings indicate that there is a significant association between accrual accounting and transparency, accountability, and efficiency in the public sectors of Nigeria and Ghana. Novelty - This study has the potential for improving financial reporting in the public sector. It is useful to researchers and academics because its focus on societal accounting is of current interest to accounting professionals and researchers. Type of Paper: Empirical Keywords: Accountability; Accrual accounting; Public servants; Efficiency; Transparency. JEL Classification: H83, M41.

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Harbola, Aditya. "Use of data auditing for encrypted data stored in cloud environment." Mathematical Statistician and Engineering Applications 70, no. 1 (January 31, 2021): 293–302. http://dx.doi.org/10.17762/msea.v70i1.2311.

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The exponential growth of data generation and the increasing reliance on cloud-based storage solutions have raised significant concerns regarding data security and privacy. The widespread adoption of encryption techniques has been effective in protecting data confidentiality, but it also introduces new challenges in terms of data auditing. This paper explores the use of data auditing techniques for encrypted data stored in cloud environments to ensure data integrity, availability, and accountability while preserving privacy. We first provide an overview of the current state of cloud storage security and encryption techniques, followed by a discussion on the importance of data auditing for encrypted data. The paper then delves into existing data auditing approaches, specifically focusing on Public Key-based Auditing (PKA) and Private Key-based Auditing (PrKA) schemes. We examine their advantages, drawbacks, and suitability for different scenarios, highlighting their ability to maintain data privacy without compromising the auditing process. To address the limitations of current auditing techniques, we propose an innovative hybrid auditing framework that combines the strengths of PKA and PrKA schemes. Our approach enables efficient data auditing while ensuring data confidentiality, integrity, and privacy. It also supports dynamic data operations, including insertion, deletion, and modification, allowing for seamless adaptation to various cloud storage environments. We validate the effectiveness of our proposed hybrid auditing framework through a series of experiments, comparing it with existing PKA and PrKA solutions. The results demonstrate the superiority of our framework in terms of security, privacy preservation, and performance, making it a promising solution for auditing encrypted data in cloud environments.

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Raji, Inioluwa Deborah, and Joy Buolamwini. "Actionable Auditing Revisited." Communications of the ACM 66, no. 1 (December 20, 2022): 101–8. http://dx.doi.org/10.1145/3571151.

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Although algorithmic auditing has emerged as a key strategy to expose systematic biases embedded in software platforms, we struggle to understand the real-world impact of these audits and continue to find it difficult to translate such independent assessments into meaningful corporate accountability. To analyze the impact of publicly naming and disclosing performance results of biased AI systems, we investigate the commercial impact of Gender Shades, the first algorithmic audit of gender- and skin-type performance disparities in commercial facial analysis models. This paper (1) outlines the audit design and structured disclosure procedure used in the Gender Shades study, (2) presents new performance metrics from targeted companies such as IBM, Microsoft, and Megvii (Face++) on the Pilot Parliaments Benchmark (PPB) as of August 2018, (3) provides performance results on PPB by non-target companies such as Amazon and Kairos, and (4) explores differences in company responses as shared through corporate communications that contextualize differences in performance on PPB. Within 7 months of the original audit, we find that all three targets released new application program interface (API) versions. All targets reduced accuracy disparities between males and females and darker- and lighter-skinned subgroups, with the most significant update occurring for the darker-skinned female subgroup that underwent a 17.7--30.4% reduction in error between audit periods. Minimizing these disparities led to a 5.72--8.3% reduction in overall error on the Pilot Parliaments Benchmark (PPB) for target corporation APIs. The overall performance of non-targets Amazon and Kairos lags significantly behind that of the targets, with error rates of 8.66% and 6.60% overall, and error rates of 31.37% and 22.50% for the darker female subgroup, respectively. This is an expanded version of an earlier publication of these results, revised for a more general audience, and updated to include commentary on further developments.

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Carnegie, Garry D., and Christopher J. Napier. "The Accounting, Auditing & Accountability Journal Community in its 30th year." Accounting, Auditing & Accountability Journal 30, no. 8 (October 16, 2017): 1642–76. http://dx.doi.org/10.1108/aaaj-12-2016-2804.

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Purpose The purpose of this paper is to examine the origins and development of the “Accounting, Auditing & Accountability Journal (AAAJ) Community”, a flourishing international interdisciplinary accounting research community. This scholarly community has emerged over some 30 years from the publication in 1988 of the inaugural issue of AAAJ under the joint editorship of James Guthrie and Lee Parker. This historical account discusses the motivation for establishing the journal and the important publishing initiatives, developments and trends across this period. The study positions the journal as a key thought leader, the catalyst for other Community activities such as the Asia-Pacific Interdisciplinary Research in Accounting conference. Design/methodology/approach The investigation involved a selective review of the contents of AAAJ, particularly the annual editorials published since inception, and other relevant literature, analysis of the main research themes and the most cited papers, and oral history interviews with the joint editors. The future prospects for the AAAJ Community are addressed. Findings The AAAJ Community has shaped and led developments in interdisciplinary accounting research. Recognised for innovation and with a reputation for nurturing scholars, AAAJ continues to grow in stature as one of the world’s leading accounting journals, challenging the status quo and fostering inclusive scholarship. Research limitations/implications The study does not examine the journal’s publication patterns nor assess in detail the research studies that have been published in the journal. Originality/value The study recognises AAAJ as central to the development of an interdisciplinary accounting research community, firmly located in the sociological, critical and interpretative tradition also associated with some other leading accounting journals.

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Kiraka, Ruth, Colin Clark, and Michael De Martinis. "Public Sector Auditing, Accountability and Independence: a Study of ASEAN Countries." Asian Review of Accounting 10, no. 2 (February 2002): 43–61. http://dx.doi.org/10.1108/eb060757.

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Coates, John. "GOVERNMENT-OWNED COMPANIES AND SUBSIDIARIES: ISSUES IN ACCOUNTING, AUDITING AND ACCOUNTABILITY*." Australian Journal of Public Administration 49, no. 1 (March 1990): 7–11. http://dx.doi.org/10.1111/j.1467-8500.1990.tb02246.x.

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Slobodianyk, Yuliia, Svitlana Shymon, and Volodymyr Adam. "COMPLIANCE AUDITING IN PUBLIC ADMINISTRATION: UKRAINIAN PERSPECTIVES." Baltic Journal of Economic Studies 4, no. 5 (February 11, 2019): 320. http://dx.doi.org/10.30525/2256-0742/2018-4-5-320-331.

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Purpose. In December 2016, the updated INTOSAI standards for government auditing were enacted that provided a methodological basis for conducting various forms of public audit, in particular, public compliance auditing. The use of ISSAIs is aimed at maintaining high-quality control measures to ensure the public administration system accountability and transparency. The aim of the research is to consider the current state and prospects of introducing the public compliance auditing into the practice of the Supreme Audit Institution in Ukraine. Design/ methodology/approach. The methodological basis of the study was to conduct the best practices comparative analysis in public auditing and to implement the desktop study of theoretical scientific researches, open analytical data produced by governmental and non-governmental bodies. Findings. The analysis of the Accounting Chamber of Ukraine’s reports proved that the control activities contained the compliance auditing elements. In this context, a proper legal framework for carrying out compliance auditing is not yet established and the appropriate methodological developments are not available. The author believes that implementing the ISSAI standards for the public compliance auditing may be accelerated due to the step-by-step implementation of the activities proposed. Practical implications. The specific recommendations on implementing the compliance auditing in accordance with the ISSAI standards requirements are important to regulators. Originality/value. The study can be the basis for further research in the field of the public compliance auditing theory and methodology, and the results may be useful for practitioners.

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Rodgers, Waymond, Helen Choy, and Andres Guiral. "Independent auditing involvement with corporate governance issues." Corporate Ownership and Control 5, no. 1 (2007): 24–30. http://dx.doi.org/10.22495/cocv5i1p2.

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This research paper supports the notion that the independent auditing function tied to corporate board actions can influence accountability of corporate social responsibility strategy and implementation. These issues are instrumental in that stakeholders that includes shareholders, analysts, regulators, activists, labor unions, employees, community organizations, and the news media are requesting that firms be accountable not only for their own performance but for the performance of their entire supply chain, and for an ever-changing set of ethical issues. We present a Throughput Model that depicts independent auditors’ reporting to firms’ board of directors may improve its market valuation against the backdrop of an ever more complex global economy with continuing economic, social and environmental inequities

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El-Halaby, Sherif, Khaled Hussainey, Marie Mohamed, and Mohsen Hussien. "The determinants of financial, social and Sharia disclosure accountability for Islamic banks." Risk Governance and Control: Financial Markets and Institutions 8, no. 3 (2018): 21–42. http://dx.doi.org/10.22495/rgcv8i3p2.

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This study seeks to examine disclosure levels in the annual report and websites related to Islamic accountability pillars which are Sharia, social and financial. The study also aims to measure the association between disclosure levels and firm-specific characteristics. The manual content analysis is employed. Our sample consists of 117 Islamic banks (IBs) based on data of 2016 across 23 countries. The authors adopted 3 indices for Corporate Social Responsibility Report (CSRR); Sharia Supervisory Board Report (SSBR) and financial statements (FS) based on holistic benchmark. Descriptive analysis shows relatively high disclosure level for financial and Sharia disclosure (62% and 52% respectively) and relatively low for social disclosure (28%). Concerned with holistic disclosure level that measuring accountability’ pillars for all sections in the annual report, disclosure levels about Sharia, social and financial are 40%; 28% and 81% respectively. The regression analysis shows partial positive significant association of disclosure levels with existing Sharia auditing department; size of bank and probability in additional to Sharia auditing department. This study is the first one that investigates a holistic framework about Islamic accountabilities for IBs around the world (117 across 23 countries). It is also the first one that measuring the accountability concept in all sections in the annual report for IBs as well as their websites.

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Perrin, Burt. "A Review of “Effectiveness: Reporting and Auditing in the Public Sector”." Canadian Journal of Program Evaluation 3, no. 1 (March 1988): 79–83. http://dx.doi.org/10.3138/cjpe.03.010.

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This characterization is usually unfair. More often than not, the above statements are either true or at least made in the belief that they are so. In particular, audit clearly plays an essential role in ensuring good management and proper accountability.

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Flasher, Renee, Michelle Lau, and Dara M. Marshall. "Going GAGAS for due process: examining Yellow Book standard participation." Journal of Public Budgeting, Accounting & Financial Management 32, no. 2 (May 1, 2020): 197–216. http://dx.doi.org/10.1108/jpbafm-08-2019-0129.

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PurposeThe US federal government requires auditors to follow governmental auditing standards when performing audits of entities expending significant federal government dollars. This study explores stakeholder participation during the comment letter phase of government auditing standard setting to determine if participation is symbolic or substantive.Design/methodology/approachResearchers conduct an analysis of the 179 comment letters submitted to the US Government Accountability Office (GAO) and received for their 2010 and 2017 exposure drafts of government auditing standards.FindingsThe distribution of stakeholder participation groups in the government auditing standard-setting process differs from the distribution in the private company auditing standard-setting process. On average, participants submit letters that are greater than two pages in length. Participants also contribute feedback on topics that the GAO directly solicits. Taken together, the results demonstrate stakeholder behaviors that are consistent with a substantive rather than symbolic due process involvement for government auditing standards.Research limitations/implicationsStakeholder beliefs are inferred based on the observed behavior of comment letter submissions. Also, there is a subjective element to the classification of the comment letters for the study.Practical ImplicationsGiven the far-reaching implications of Yellow Book auditing standards on public, private and nonprofit entities, the findings are relevant to a heterogeneous audience. This study reveals opportunities for users of government auditing standards, practitioners and academics for greater involvement in due process standard setting to bring additional legitimacy to the GAO and its standard-setting activities.Originality/valueBeyond the current study, little empirical research examines Yellow Book auditing standards or the due process through which these standards are established. This is the first study to examine the complete set of comment letters for the 2010 and 2017 exposure drafts of government auditing standards.

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Ihsan, Hidayatul, Maliah Sulaiman, Norhayati Mohd Alwi, and Muhammad Akhyar Adnan. "WAQF ACCOUNTABILITY FROM THE STAKEHOLDER SALIENCE THEORY: A CASE STUDY." Journal of Islamic Monetary Economics and Finance 2, no. 1 (August 1, 2016): 1–40. http://dx.doi.org/10.21098/jimf.v2i1.606.

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This study aims to address the issue of accountability in a waqf institution. Specifically, the focus of this study is to shed more light on how the mutawalli (waqf trustee) discharges accountability in managing waqf. In so doing, an interpretive case study in one Indonesian waqf institution, that is, Dompet Dhuafa (DD), was undertaken. The data were obtained through semi-structured interviews. Other sources of data collection techniques employed along with the interviews include observations and document reviews. Furthermore, this study uses the accountability mechanisms as the conceptual lens. The accountability mechanisms consist of disclosure statements and reports, performance assessment, participation, self-regulation and social auditing. In addition to the accountability mechanims, the stakeholder salience theory is also used to understand how the mutawalli shows accountability to multiple stakeholders. The findings of this study reveal that although DD recognizes the salient nature of its stakeholders, it does not prevent the mutawalli from showing accountability to all stakeholders. The mutawalli is of the view that accountability is not limited to accounting and reporting. Moreover, the mutawalli believes that showing accountability to different groups of stakeholder requires different mechanisms of accountability. As such, this study concludes that DD’s commitment to accountability is proven through its effort to deal with stakeholder salience. Keywords: Waqf, accountability, accountability mechanisms, stakeholder salienceJEL Classification: L31, M49, N35

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Ionescu, Luminita. "ERRORS AND FRAUD IN ACCOUNTING. THE ROLE OF EXTERNAL AUDIT IN FIGHTING CORRUPTION." Annals of Spiru Haret University. Economic Series 17, no. 4 (December 21, 2017): 29–36. http://dx.doi.org/10.26458/1743.

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Accounting errors and fraud are common in most businesses, but there is a difference between fraud and misinterpretation of communication or accounting regulations. The role of management in preventing fraud becomes important in the last decades and the importance of auditing in curbing corruption is increasingly revealed. There is a strong connection between fraud and corruption, accelerated by electronic systems and modern platforms.The most recent developments tend to confirm that external auditing is curbing corruption, due to international accounting and auditing standards at national and regional levels. Thus, a better implementation of accounting standards and high quality of external control could prevent errors and fraud in accounting, and reduce corruption, as well.The aim of this paper is to present some particular aspects of errors and fraud in accounting, and how external audit could ensure accuracy and accountability in financial reporting.

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Bell, Timothy B., and Jeremy B. Griffin. "Commentary on Auditing High-Uncertainty Fair Value Estimates." AUDITING: A Journal of Practice & Theory 31, no. 1 (January 1, 2012): 147–55. http://dx.doi.org/10.2308/ajpt-10172.

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SUMMARY: This commentary addresses challenges faced by standard-setters, preparers, users, and auditors pertaining to high-uncertainty fair value estimates. We briefly describe the financial reporting environment and the difficulty of obtaining reasonable assurance for fair value estimates with high levels of inherent measurement uncertainty. We then discuss some characteristics of an effective accountability framework for fair value accounting. We propose that additional disclosures of management's historical estimation accuracy and current levels of inherent measurement uncertainty, accompanied by changes in the audit process and auditors' communications to users, offer the most practical means to address concerns about the transparency and verifiability of high-uncertainty fair value estimates. JEL Classifications: M42; M48.

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Alsaadi, Mahmood, Malik Qasaimeh, Sara Tedmori, and Khaled Almakadmeh. "HIPAA Security and Privacy Rules Auditing in Extreme Programming Environments." International Journal of Information Systems in the Service Sector 9, no. 1 (January 2017): 1–21. http://dx.doi.org/10.4018/ijisss.2017010101.

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Healthcare business is responsible of keeping patient data safe and secure by following the rules of the federal Health Insurance Portability and Accountability Act of 1996, (HIPAA). Agile software organizations that deal with healthcare software system face a number of challenges to demonstrate that their process activities conform to the rules of HIPAA. Such organizations must establish a software process life cycle and develop procedures, tools, and methodologies that can manage the HIPAA requirements during the different stages of system development, and also must provide evidences of HIPAA conformity. This paper proposes an auditing model for HIPAA security and privacy rules in XP environments. The design of the proposed model is based on an evaluation theory which takes as its input the work of Lopez ATAM, and the standards of common criteria (CC) concepts. The proposed auditing model has been assessed based on four case studies. The auditing result shows that the proposed model is capable of capturing the auditing evidences in most of the selected case studies.

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King, Huckleberry. "Assessing the Impact of Audit Quality on Accountability and Transparency among Financial Institutions in the United States: A Systematic Review and Meta-Analysis." Journal of Finance and Accounting 7, no. 2 (April 21, 2023): 11–21. http://dx.doi.org/10.53819/81018102t4130.

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This study conducted a systematic review and meta-analysis on the impact of audit quality on accountability and transparency among financial institutions in the United States. By synthesizing empirical evidence from relevant literature, the study aimed at providing a comprehensive understanding of the relationship between audit quality and financial reporting practices in the banking and financial sector. This research not only evaluated the effectiveness of current auditing standards but also offers valuable insights for policymakers, regulators, and industry stakeholders seeking to enhance the overall quality and trustworthiness of financial reporting. The review methodology involved a rigorous selection process to identify and analyze relevant studies that have investigated the relationship between audit quality, accountability, and transparency in financial institutions. By aggregating the findings of these studies, the study conduct a meta-analysis to identify trends, patterns, and areas of consensus or divergence. This approach enabled the researcher to assess the strength and generalizability of the evidence, as well as highlight potential gaps in the literature. The findings of the study revealed a significant positive association between audit quality and the level of accountability and transparency in financial institutions. Enhanced audit quality leads to more accurate financial reporting, which in turn strengthens the trust of stakeholders in the financial sector. The meta-analysis also identified the effectiveness of a risk-based audit approach, the importance of auditor independence, and the need for greater regulatory oversight in fostering higher-quality audits. Furthermore, study observed a positive relationship between transparency in the auditing process and stakeholder trust, underscoring the importance of robust disclosure requirements. The study concludes by providing recommendations for improving audit quality, promoting transparency, and strengthening accountability among financial institutions in the United States. Keywords: Audit quality, accountability, financial transparency, financial growth

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Rutman, Leonard, and Mike Ozerkevich. "Some Views on “Effectiveness: Reporting and Auditing in the Public Sector”." Canadian Journal of Program Evaluation 3, no. 1 (March 1988): 53–57. http://dx.doi.org/10.3138/cjpe.03.006.

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The Canadian Comprehensive Auditing Foundation's report titled Effectiveness: Reporting and Auditing in the Public Sector presents an accountability framework which includes the following principle: “managers provide information in the form of representations to help governing bodies form judgments about effectiveness.” This article reviews this fundamental principle and the approach to reporting on attributes of effectiveness. The Foundation recognizes that recommended approach will evolve over time as new thoughts are developed and experience in implementing it is gained. The views in this article are presented in the spirit of contributing to further developments as we support the importance of including management representation in the evaluation of effectiveness.

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Ludlow, Larry H. "Teacher Test Accountability." education policy analysis archives 9 (February 22, 2001): 6. http://dx.doi.org/10.14507/epaa.v9n6.2001.

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Given the high stakes of teacher testing, there is no doubt that every teacher test should meet the industry guidelines set forth in the Standards for Educational and Psychological Testing. Unfortunately, however, there is no public or private business or governmental agency that serves to certify or in any other formal way declare that any teacher test does, in fact, meet the psychometric recommendations stipulated in the Standards. Consequently, there are no legislated penalties for faulty products (tests) nor are there opportunities for test takers simply to raise questions about a test and to have their questions taken seriously by an impartial panel. The purpose of this article is to highlight some of the psychometric results reported by National Evaluation Systems (NES) in their 1999 Massachusetts Educator Certification Test (MECT) Technical Report, and more specifically, to identify those technical characteristics of the MECT that are inconsistent with the Standards. A second purpose of this article is to call for the establishment of a standing test auditing organization with investigation and sanctioning power. The significance of the present analysis is twofold: a) psychometric results for the MECT are similar in nature to psychometric results presented as evidence of test development flaws in an Alabama class-action lawsuit dealing with teacher certification (an NES-designed testing system); and b) there was no impartial enforcement agency to whom complaints about the Alabama tests could be brought, other than the court, nor is there any such agency to whom complaints about the Massachusetts tests can be brought. I begin by reviewing NES's role in Allen v. Alabama State Board of Education, 81-697-N. Next I explain the purpose and interpretation of standard item analysis procedures and statistics. Finally, I present results taken directly from the 1999 MECT Technical Report and compare them to procedures, results, and consequences of procedures followed by NES in Alabama.

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Pollach, Gregor, Pietruck Christian, Thomas Luiz, and Felix Namboya. "Data accountability – auditing worldwide cereal production in the fight against paediatric malnutrition." Pediatric Dimensions 1, no. 1 (2016): 22–25. http://dx.doi.org/10.15761/pd.1000105.

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Journal articles on the topic 'Auditing and Accountability'

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