Journal articles on the topic 'Auditor-client conflict and conflict situation'
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Pramesti, Hernawati, and Endang Satyawati. "PENGARUH JENIS PENDIDIKAN DAN PERTIMBANGAN ETIS TERHADAP PERILAKU AUDITOR DAIAIIT SITUASI KONFLIK AUDIT PADA KANTOR AKUNTAN PUBLIK DI SURAKARTA." Jurnal Riset Akuntansi dan Keuangan 3, no. 2 (August 1, 2007): 71. http://dx.doi.org/10.21460/jrak.2007.32.134.
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This research to lookfor empirical evidence hit influtence mount education and ethical consideration harc an effect on to auditor behavior in conflict situation make an audit at KAP in Surakarta either through individwlly and also simultaneously. This research benefit to get better undcrstanding hit auditor behavior in situation kaflik make an audit of pursuant to storsy; level of education and ethical consideration. Technique of Data collecting by responder given kuesioner which consisted of 5 question. To measure data quality used a validity test with value of Conected ltem - Totalize Correlation and test reliabilitas with coeficient of Cronbach'S Alpha. Analyse data use doubled analysis regresi and the hypothesis examination with test t, F test, and classicassumption Result of uamination of hltpothesis that variab,le mount education have an effect on positive to auditor behavior in conflict situation make an audit of seen ttest (4,788) > t tables (1,70) sigfinancy (.000), ethical consideration have an efect on positive to auditor behavior in conJlict situationm&e an audit of seen t test (3,001) > t tables (1,70) signifinancy( .0A0 ). Result Ftest that variable mount education and ethical consideration ha,e an effect on positive at a time to auditor behavior in con- Jtict sitwtion make an audit at KAP in Surakarta seen that from F test (109.755) > F Tables (3,32) signijinancy ( .000 ). Conclusion -from analysis of data Hal, Ha2 And Ha3 proven that is mount education and ethical consideration have an effect on positive to auditor behavior in ,.tnflict situation make an audit of at KAP itt Surakarta either through individually and also simultaneously.Keywords : education, ethical consideration and auditor behavior in conflict situation make an audit.
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van den Berg, Walter, Petru L. Curseu, and Marius T.H. Meeus. "Emotion regulation and conflict transformation in multi-team systems." International Journal of Conflict Management 25, no. 2 (April 8, 2014): 171–88. http://dx.doi.org/10.1108/ijcma-05-2012-0038.
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Purpose – The aim of this paper is to test the moderating role of emotion regulation in the transformation of both task and process conflict into relationship conflict. Design/methodology/approach – A field study of multi-teams systems, in which (94) respondents are engaged in interpersonal and inter-team interactions, was conducted to test the effects of the interaction of emotion regulation and task and process conflict on the emergence of relationship conflict in 23 multi-team client/supplier systems. Findings – The findings show that when collective emotion regulation strategies are effective, process conflict is less likely to transform into relationship conflict. An emerging finding of this study shows that process conflict mediates the interaction between task conflict and emotion regulation on relationship conflict in multi-team systems. Research limitations/implications – This study uses a relatively small number of projects and participants: further studies with larger samples are recommended; in addition, longitudinal studies would allow for further testing the effect of team longevity in the emergence of effective emotion regulation strategies.ct transforming into relationship conflicts. Practical implications – The findings imply that managers of multi-team systems should actively try to stimulate their teams to develop effective emotion regulation strategies as effective emotion regulation mechanisms minimize the risk of process conflict transforming into relationship conflicts. Originality/value – The paper looks at a real-world (as opposed to lab-situation) environment; it addresses a contingency model of intra-group conflict and tests the transformation of task and process conflicts into relationship conflict taking into account the moderating effect of emotion regulation.
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Sutaryo, Sutaryo. "PENGARUH AMBIGUITAS PERAN, KONFLIK PERAN, DAN KEPATUHAN PADA KODE ETIK TERHADAP INDEPENDENSI APARAT PENGAWASAN INTERN PEMERINTAH." Jurnal Wahana Akuntansi 12, no. 2 (December 18, 2017): 105–21. http://dx.doi.org/10.21009/wahana.12.021.
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This research is conducted to find out empirical evidence of the effect of role ambiguity, role conflict, and code of ethics compliance on the state internal auditor to state internal auditor independence in Jawa Timur. This research, which uses quantitative approach, uses data sources by taking sample of 170 state internal auditors in Jawa Timur. The collected data is then analysed by multiple linear regression analysis mehtod. The result reveals that role ambiguity and role conflict have negative effect to the state internal auditor independence, however code of ethics compliance has positive effect to the state internal auditor independence. The higher the situation of ambiguity and role conflict preceived by APIP, it will further weaken its commitment to maintain independence in duty. But not so with compliance with the code of ethics, the higher the compliance of APIP to the code of ethics, it will further increase its commitment to maintain independence in the duty.
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Silva, Maisa Mendonça, Thiago Poleto, Ana Paula Henriques de Gusmão, and Ana Paula Cabral Seixas Costa. "A strategic conflict analysis in IT outsourcing using the graph model for conflict resolution." Journal of Enterprise Information Management 33, no. 6 (April 20, 2020): 1581–98. http://dx.doi.org/10.1108/jeim-12-2018-0266.
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PurposeThe purpose of this paper is to propose a strategic conflict analysis, based on the graph model for conflict resolution (GMCR), that is applied to information technology outsourcing (ITO) in a real-world software development and implementation process in Brazil.Design/methodology/approachBecause the idea of this study is to answer “why” the ITO conflicts occur and “how” they can be avoided, the case study methodology was adopted. The software GMCR II was used to analyze the interactions between an IT vendor and an IT client.FindingsThe results suggest that a lack of relational governance is a critical issue that could be handled to improve the interaction between those involved.Research limitations/implicationsThe main results are restricted to the case study and cannot be generalized. Moreover, a specific limitation of this paper pertains to the use of the GMCR and the consequent difficulty for IT vendors and IT clients to work with a large number of actions and to set preferences for several states of conflict.Practical implicationsThe strategic analysis of outsourcing conflicts provides a holistic view of the current situation that may assist the client and vendor in future decisions and identify guidelines to ensure successful ITO. Therefore, this paper provides an effective guide for clients and vendors to better manage conflicts and establish a contingency vision to avoid such disputes.Originality/valueThe ITO conflict is analyzed using the GMCR, considering both perspectives of the outsourcing process (vendors and clients).
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Gaol, Irma Lumban, and Yunilma Yunilma. "Pengaruh Locus of Control, Komitmen Profesional, dan Pengalaman Audit terhadap Perilaku Akuntan Publik dalam Situasi Konflik Audit dengan Kesadaran Etis sebagai Variabel Pemoderasi." Jurnal Kajian Akuntansi dan Auditing 15, no. 1 (April 20, 2020): 39–53. http://dx.doi.org/10.37301/jkaa.v15i1.20.
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The research purpose to know the effects of locus of control, professional commitment, audit experience and ethical reasoning on the behavior of public accountants in the audit conflict situation. Research respondents consist of auditors at public accountant office in padang, Pekanbaru and medan. The amount of questioner which has spread to the respondence about 120 sheets and questioner which can be analyzed about 87 sheets. Data analysis is done with multiple regression analysis by using SPSS 15.0 program. The results of these reseacrch indicate that the locus of control, professional commitment, audit experience and ethichal reasoning as moderation when tested together or simultaneously not have significant to auditor in an audit conflict situation. The results partially on locus of control, professional commitment, audit experience and ethical reasoning as moderation not having a significant effect on the behavior in conflict situations for 0072, 0550, and 0419.
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Nikmatuniayah. "Interaksi Variabel Personalitas dengan Variabel Kognitif terhadap Perilaku Auditor." Journal of Research and Applications: Accounting and Management 1, no. 2 (September 30, 2015): 131. http://dx.doi.org/10.18382/jraam.v1i2.20.
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<p><em>This study examines the effect of the interaction of personality variables (locus of control and commitment of the profession) with cognitive variable (ethical awareness) to the auditor's behavior in working conflict situation. The population of this research was auditor of the Public Accounting Firm in Semarang, and the data collected by using questioner. There were 43 questioners used as research sample, and the respon rate was 71,66%. This research used the Work Locus of Control Scale (WLCS) to measure locus of control, Likert scale to measure profession commitment and Multidimentional Ethics Scale </em>(MES) <em>to measure</em> <em>ethi</em><em>cal awareness. Multiple regressions employed in this study. The result shows that there is an interaction between the locus of control, profession commitment with ethical awareness affects the response to auditor's behavior in audit conflict situations.</em></p>
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Kennedy, LMT, BCTMB, DrPH, Ann Blair. "The Journey of a Massage Therapist’s Experience After Receiving a Formal Complaint." International Journal of Therapeutic Massage & Bodywork: Research, Education, & Practice 14, no. 3 (May 10, 2021): 1–3. http://dx.doi.org/10.3822/ijtmb.v14i3.677.
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Discussions of professionalism and conflict within practice are an important area of enquiry as massage therapy practice continues to be recognized within the health care realm. The scientific literature has paid little attention to these massage therapy professional and ethical dilemmas. Herein, we explore one such area of conflict between a client and therapist in regard to communication and complaints. An interview was conducted to gain further insight to the situation and is structured based upon the following interview guide: description of the instance, how the therapist handled this situation, reflection on how the therapist’s actions contributed to the situation, brief discussion of how other professions handled these types of situations, and reflection on what could have been done differently.
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Nurwulan, Liza Laila, and Nadya Cipta Nissa Fasha. "PROFESSIONAL COMMITMENT AND AUDITOR EXPERIENCES ON AUDITORS’S BEHAVIOR IN AN AUDIT CONFLICT SITUATION AND IMPACT ON THE IMPLEMENTATION OF AUDITORS PROFESSION ETHICS." International Journal of Business Review (The Jobs Review) 1, no. 1 (June 30, 2018): 9. http://dx.doi.org/10.17509/tjr.v1i1.11875.
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This study attempts to assess the impact of professional commitment, experience of the audit, the auditors behavior conflict and ethicts audit profession senior auditors on the auditors and colleagues who worked on the public accountant in Bandung. The research population auditors who worked on the public accountant in Bandung, a total of 24 samples Obtained by purposive sampling method. The research using analysis lane. The results of the testing of hypotheses shows that the commitment of professional and experience the audit for the application of auditors of ethical behavior, professional and audit experience the audit for the application of auditors ethical behavior of professionals through auditors the audit of conflict Obtained by the determination of the 73, 8%. Testing professional commitment and auditing experience is a significant relation. To Significantly Affect not commit professional auditors to conduct the audit of conflict. Experience of audit there are significant impact on the behavior of auditors auditing conflict. For testing of professional commitment, there are significant impact on the audit professional ethics. Experience of audit there are significant impact on the audit professional ethics. Behavior auditors and the audit there are significant impact on the application of professional ethics of auditors.
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DeZoort, F. Todd, and Steven E. Salterio. "The Effects of Corporate Governance Experience and Financial-Reporting and Audit Knowledge on Audit Committee Members' Judgments." AUDITING: A Journal of Practice & Theory 20, no. 2 (September 1, 2001): 31–47. http://dx.doi.org/10.2308/aud.2001.20.2.31.
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Interest in audit committees as part of overall corporate governance has increased dramatically in recent years, with a specific emphasis on member independence, experience, and knowledge. This paper reports the results of a study investigating whether audit committee members' corporate governance experience and financial-reporting and audit knowledge affect their judgments in auditor-corporate management conflict situations. A sample of 68 audit committee members completed an accounting policy dispute case and several knowledge and ability tests. The results indicate that, as expected, greater independent director experience and greater audit knowledge was associated with higher audit committee member support for an auditor who advocated a “substance over form” approach in the dispute with client management. Conversely, concurrent experience as a board director and a senior member of management was associated with increased support for management. Collectively, these findings have a number of implications for practice and research. The results provide justification for calls that audit committees be composed completely of independent directors. The results also support auditor concerns that varying knowledge levels lead to systematic differences in audit committee member judgments in disputes between auditors and management.
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Gutyria, M. "THE DIAGNOSTICS OF PERSONAL PROBLEMS OF WOMEN’S SELF-ACTUALIZATION BY METHOD OF KATATHYM IMAGINATIVE PSYCHOTHERAPY." Psychology and Personality, no. 1 (May 20, 2021): 142–53. http://dx.doi.org/10.33989/2226-4078.2021.1.227216.
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The article deals with the problem of psychodiagnosis of personal problems of woman self-actualization by the method of katathym-imaginative psychotherapy. The current situation of self-actualization as a subject of study is considered. Different approaches to this topic are singled out, namely: self-actualization as a part of the structure of theories of personal development, connection of self-actualization with professional realization of a person, as well as features of woman self-actualization. According to theoretical and methodological materials, it was found that the specificity of woman self-actualization lies in the conflict of roles, namely in the priority of the role of wife, housekeeper over professional realization. It is also determined that the course of the conflict of roles is always personal, which is why it requires a qualitative diagnostic technics.
It is noted that the method of the guided imagery (katathym-imaginative approach) having the basis of classical and modern psychoanalysis allows the psychologist to effectively diagnose and work with the client's personal conflict. The guided imagery as a method has three mechanisms of the psychotherapy influence: conflict, resource and creative. It is established that due to the combination of these components in the method, the client perceives the deepness of the work more easily and it is less likely to experience resistance.
Based on empirical research, it was proved that the main motives of katathym-imaginative psychotherapy, namely “Meadow” and “Tree” are effective in diagnostic of the individual self-actualization features. A full description of the task motives was provided, as well as a detailed review of the work with the received materials. It is determined that the guided imagery helps the client to formulate his true request at work, as well as to realize and express their worries and feelings about self-realization. Qualitative changes in the self-esteem of the client were demonstrated, which also reflects the psycho-correctional effectiveness of the katathym-imaginative method of psychotherapy.
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Gul, Ferdinand A., and Judy S. L. Tsui. "An empirical analysis of Hong Kong bankers' perceptions of auditor ability to resist management pressure in an audit conflict situation." Journal of International Accounting, Auditing and Taxation 1, no. 2 (January 1992): 177–90. http://dx.doi.org/10.1016/1061-9518(92)90015-8.
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Hofmann, Frank, Mirjam Goihl, Michael Hase, and Adrian Hase. "Trauma Psycho Social Support Plus® and EMDR therapy for children and adolescents in a post-conflict setting." Torture Journal 31, no. 1 (May 11, 2021): 76–87. http://dx.doi.org/10.7146/torture.v31i1.123492.
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Abstract: Being confronted with the alarming situation in countries like Iraq and Syria – areas shaped by war, of people having lost their homes and suffering from horrible experiences - TraumaAid has designed and conducted a training program, especially for health workers in refugee camps.
Clearly the intervention would have to adjust to specific circumstances; it would need a method adapted to another language and culture, an approach that could be used in a not-yet-secure situation with an undetermined number of sessions with every client.
Resilience is an important aspect enabling people who suffered from different traumata to resume an everyday life again. Resource installation is a basic technique in EMDR (Eye Movement Desensitization and Reprocessing) which intensifies an integral awareness of individual resources for the client. As easy as this method may seem, a careful priming for its actual use is required. A profound understanding of how a traumatic experience affects body, thoughts and emotions is needed as background knowledge. Moreover qualified skills concerning the interaction with children are needed to be able to establish a trustful relationship in the first place.
The following article describes a pilot project in Kurdistan / Northern Iraq - a training for psychologists, social workers and other mental health professionals working in different refugee camps. The aim was to provide the staff members with background knowledge of the dynamics of traumatization and teach them how to use resource installation in a responsible way to work with children, adolescents and their parents.
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Lindsay, Daryl. "FINANCIAL STATEMENT USERS‘ PERCEPTIONS OF FACTORS AFFECTING THE ABILITY OF AUDITORS TO RESIST CLIENT PRESSURE IN A CONFLICT SITUATION." Accounting & Finance 29, no. 2 (November 1989): 1–18. http://dx.doi.org/10.1111/j.1467-629x.1989.tb00098.x.
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Nandiati, Putri, and Herlina Helmy. "Pengaruh Skeptisme dan Gender Terhadap Keputusan Auditor Dalam Situasi Konflik Audit." Wahana Riset Akuntansi 6, no. 2 (December 12, 2018): 1271. http://dx.doi.org/10.24036/wra.v6i2.102511.
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This research aims to examine the influence of skepticism and gender on auditor decisions in audit conflict situations. The type of this research is causative research with experimental method and the data is collected through questionnaires. Population of this study were accounting students at Padang State University and Andalas University who had followed audit and financial accounting courses and purposive sampling was used as a sample technique. The total sample is 124 respondents. The results show that : skepticism has a significant positive effect on auditor decisions in audit conflict situations and gender failed to proof men are tend is solve audit conflict than women.Keywords: skepticism, gender, auditor decisions, audit conflicts
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Nugymanova, G., M. Nurgaliyeva, Zh Zhanbirov, V. Naumov, and I. Taran. "Choosing a servicing company’s strategy while interacting with freight owners at the road transport market." Naukovyi Visnyk Natsionalnoho Hirnychoho Universytetu, no. 1 (2021): 204–10. http://dx.doi.org/10.33271/nvngu/2021-1/204.
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Purpose. To develop the methodology for choosing the strategies of freight forwarding companies in the situation of interaction with freight owners as customers of forwarding services. Methodology. The game-theoretical approach is used to formalize the conflict situation between a freight forwarding company and a cargo owner. A set of services proposed by forwarders is used as the base in order to represent possible strategies of a forwarder as the vector of probabilities that the respective services are provided for a client. The strategies of the cargo owner are represented as a binary variable that shows whether the client uses the provided services or not. The payoff function for a forwarder is defined as the companys profit and the clients payoff function as fee paid for forwarding services. To determine the influence of the demand parameters on the forwarders optimal strategies, the demand for transport services is represented as a flow of requests characterized by two numeric parameters delivery distance and consignment weight. Findings. The conducted experimental studies have shown that as a result of the use of the proposed methodology, the optimal strategy of a forwarding company can always be determined from the payoff matrix. The performed simulation experiment allowed us to state that in most cases the forwarders optimal strategy is mixed (the technological and commercial services should be provided with the given probability while servicing the flow of requests from freight owners). Originality. The studies on the influence of the request flow parameters on the probabilities of choosing the elementary strategies are carried in the paper for the first time. Practical value. The proposed methodology can be used as the basic tool for supporting decisions of freight forwarders while servicing the cargo owners at the market of road freight transportation.
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Dr. Irfan Hasnain Qaisrani, Mr. Bilal Habib Qazi, and Dr. Hussain Abbas. "A Geopolitical War in Europe: Russia’s Invasion of Ukraine and its Implications." Journal of European Studies (JES) 39, no. 1 (January 2, 2023): 1. http://dx.doi.org/10.56384/jes.v39i1.285.
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The security-insecurity paradox in a geopolitical struggle between Russia and its ex-territory; Ukraine along with the politics of the influences between great powers has made the Russian invasion a reality. Russian intervention in its periphery in February 2022 has sent shockwaves to the European Union and NATO members, and posed various challenges to the Eurasian states. The conflict between Russia and Ukraine is a protracted one, but this new phase is more complex and multi-layered. Russia’s annexation of Crimea and Sevastopol in 2014, and support to the militant separatists in Donbas, undermined Ukrainian sovereignty. A series of border skirmishes occurred during 2014-2021, which led to thousands of people dead and injured.[1] The tension converted into a humanitarian crisis with millions of refugees and collateral damages after the 2022 war. This recent situation can be termed as a geopolitical warfare, which is based on the politics of security to assert political advantages in the desired geopolitical sphere of influence. In this paper, an effort has been made to examine the structural, bilateral, and regional issues that have led Russia to engage in a risky war. It hypothesise that this war cannot be recognized only as a bilateral war between Russia and Ukraine based on the old issues, rather it is the result of new developments in the shape of Ukraine’s pursuit for a new identity and affinity with West, its bid for NATO membership and as a client of US and EU against Russia in the great power rivalry. The theoretical lens of Neo-Realism and the security dilemma best explains the causes of the war between the two. Finally, this study also endeavours to trace some important implications for the Eurasian Region. [1] Conflict-Related Civilian Casualties in Ukraine. United Nations Human Rights Monitoring Mission in Ukraine, 2022.
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Mbuki, Jane, Medhat Endrawes, and Andreas Hellmann. "Effects of personal values on ethical judgments in an auditor-client conflict scenario: The case of Kenya." Corporate Ownership and Control 13, no. 1 (2015): 490–501. http://dx.doi.org/10.22495/cocv13i1c4p7.
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This study examines the effects of personal values on ethical judgments of auditors in Kenya in relation to an auditor-client conflict scenario. It utilizes Schwartz’s (1992) personal value theory and measures ethical judgments by using both single-items and the Multidimensional Ethics Measure developed by Reidenbach and Robin (1988, 1990). The results show some significant differences in the ethical judgments of auditors in Kenya when exposed to an auditor-client conflict scenario. Specifically, auditors who rank high on values such as universalism are likely to not resolve auditor-client conflicts by acceding to clients’ wishes because they perceive such behavior as unethical. In addition, auditors who rank low on power also perceive such behavior as unethical. As such, the results provide support for a relationship between specific values and ethical judgments in the context of auditor-client conflict scenarios.
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Tung, Le Thanh, Truong Tuan Anh, Nguyen Thi Minh Chinh, and Nguyen Hoang Long. "Public Reactions in Online Newspapers to Workplace Violence Against Nurses." SAGE Open Nursing 7 (January 2021): 237796082110038. http://dx.doi.org/10.1177/23779608211003819.
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Background Nurses frequently suffer from workplace violence, but the public is often not fully aware of the situation because many events are not widely reported. Methods This study is an attempt to describe public perceptions of and reactions to reports of incidents of violence against nurses in online newspapers. Articles about such violence in Vietnamese online newspapers published from January to December 2019 as well as readers’ comments on those articles were collected for thematic analysis. Results Nine assaults were reported in 152 articles, and 367 comments were left in the threads. The analysis found four themes: 1) proposing punishment, 2) showing sympathy, 3) being skeptical, and 4) taking gender into account. In particular, the audience called for stricter punishment of the assaulters and showed sympathy for the nurses. However, commenters’ prior experiences with poor nursing services sometimes made them skeptical about the motivations of the attackers. Additionally, commenters saw the violence as a conflict between a man (assaulter) and a woman (assaultee) rather than between a client and a professional nurse. Conclusions In general, the public showed support to nurses. Nurses should take advantage of this support to advocate improved policies and measures to protect themselves from violence at work.
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O’Day, Rosemary. "A Bishop, A Patron, and some Preachers: A Problem of Presentation." Studies in Church History. Subsidia 12 (1999): 421–34. http://dx.doi.org/10.1017/s014304590000260x.
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The relations between bishops of the Church of England and lay patrons could be fraught and were certainly variable. Local circumstances and the general distribution of patronage within a given diocese combined with the personalities and concerns of the bishop and patrons involved to provide a distinctive environment for negotiation. It would be rash, therefore, to suggest that any case study of co-operation or conflict between a patron and a bishop could be typical. This said, such a case-study cannot but inform and stimulate because negotiation, amicable or otherwise, was essential for all parties wishing to exercise patronage. The co-operation between John Coke and Bishop Thomas Morton demonstrates not only the possibilities for concerted action in a given religious cause, but also the way in which the rules and regulations of the Church of England might be stretched and bent in that process. It indicates the importance for the Church of the web of connections which the bishops built up during their careers. It underlines the close interrelationship of the parochial ministry and the role of household chaplain in so many upper-gentry homes. It highlights the dependent relationship between the clerical client and his patron and the differing reactions of ministers to this situation.
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Jamal, Karim, Erin Marshall, and Hun-Tong Tan. "Does Disclosure of Conflict of Interest Increase or Decrease Bias?" AUDITING: A Journal of Practice & Theory 35, no. 1 (January 1, 2015): 89–99. http://dx.doi.org/10.2308/ajpt-51018.
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SUMMARY Corporate governance reforms and the threat-safeguard approach to auditor independence regulations are motivated by the assumption that disclosure by an agent (e.g., auditor) of a potential conflict of interest reduces bias in professional judgment. In this study, we conduct an experiment using experienced professional valuators to investigate the validity of this assumption. We find that where the nature of the conflict is aligned with the interests of the current client, disclosure of a conflict of interest actually increases bias in participants' valuation estimates in favor of the current client. However, when there is an incentive to act against the interest of the current client, the valuator signals his/her duty to the current client by moving valuations in favor of (and not against) the current client. In this case, disclosure has no incremental effect in reducing or exacerbating bias.
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Deevski, Stoyan. "MANAGEMENT OF OPERATIONAL RISK COSTS: DEALING WITH CONFLICTS OF INTERESTS AND SENSITIVE CLIENT SITUATIONS IN AUDIT FIRMS." Trakia Journal of Sciences 17, Suppl.1 (2019): 504–10. http://dx.doi.org/10.15547/tjs.2019.s.01.081.
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The purpose of this paper is to look into the challenges of management of potential operational risk costs by dealing with conflicts of interests and sensitive client situations in audit firms. Furthermore, the author’s goal is to propose a framework addressing those risks proactively and thus minimizing the potential costs that might arise from such situations. The paper starts with an introduction to the importance of understanding the concepts of conflict of interest situations and sensitive client situations, and why it is often crucial for the leadership and professionals working for audit firms to address the risks arising from them. The author presents a framework, containing policies and procedures for operational risk management with respect to conflicts of interest and sensitive client situations. The proposed framework is tested via a comprehensive survey among a number of audit firms. The results of the survey show that all of the surveyed companies have implemented at least some of the proposed policies and procedures. The results also show that there is a general agreement among the leadership teams of the audit firms that adopting a comprehensive operational risk management framework would benefit the audit firms in the long term minimizing its costs.
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DiGregorio, Dean. "Conflict Resolution Skills For New Staff Accountants And Auditors." Journal of Business Case Studies (JBCS) 4, no. 4 (June 28, 2011): 33. http://dx.doi.org/10.19030/jbcs.v4i4.4774.
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This case is designed to help accounting students learn and apply conflict resolution skills that they will need to be successful in the workplace. Accounting students need to develop strong technical and people skills in order to become successful accountants or auditors. This is true whether they enter public accounting, industry or government. Technical skills enable a professional to do the work required in an efficient, timely and accurate manner. They are learned in school, on the job, and through specialized training. People skills enable a professional to work successfully with those inside and outside of the organization. Unlike technical skills, a professional might never receive any formal training regarding people skills. This is unfortunate as people that do not get along with others and resolve conflicts in a productive manner are highly unlikely to attain long-term success.People skills include being able to: establish rapport and get along with others; comfortably work with people with diverse backgrounds and personality types; successfully resolve interpersonal conflicts; influence, persuade and negotiate with others; and to effectively train, supervise, and lead others. Most of the skills are interrelated and a weakness in any of the above areas can either create conflict, or hinder a persons ability to resolve it. When two or more people interact, the possibility of conflict exists. Conflict in the workplace often arises from diversity issues, from people that seem to be in constant conflict with those around them, and when people bring their personal problems to work. Conflict is also likely when company policies are perceived as unfair or arbitrary, when people have control issues and micro-manage others, when reviewers or reviewees act unprofessional, and when there is intense competition for personal rewards or organizational resources. Successful conflict resolution can be complicated. Some situations can not be changed and should either be avoided in the first place, ignored (coped with), or escaped from. Other situations can be resolved through persuasion, influence, and negotiation. Further, the methods used to resolve conflicts may differ based on whether the professional is dealing with a client, a peer, or someone with more or less power than they have.
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Krane, Ronja. "Conflict-handling during multinational audits: The internal auditor-auditee relationship." Corporate Ownership and Control 16, no. 3 (2019): 159–73. http://dx.doi.org/10.22495/cocv16i3art13.
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As companies expand their operations across national borders, international internal audit assignments are becoming commonplace. However, the internal audit functions of multinational companies face unique issues since their work quality is influenced by interactions with employees from various locations and culturally diverse backgrounds. The aim of this paper is to analyze these interactions. For this purpose, fourteen qualitative in-depth interviews with internal audit practitioners working for globally operating companies are conducted. Qualitative content analysis is used to structure and analyze the interview data and results are presented within a conceptual framework based on Resource Dependence Theory and insights from conflict theory. The study examines the conflict-handling strategies that are employed during the distinct stages of cross-national internal audit assignments and sheds light on how internal auditors achieve their audit related goals while interacting with auditees of different cultural and linguistic backgrounds. Findings indicate that internal auditors are partly reliant on the knowledge and cooperation of auditees, and conflicts need to be handled in a manner which allows the internal audit function to obtain the necessary resources. Overall, results show that country and culture-specific differences can cause or complicate conflict situations and auditors are tasked with finding the difficult balance between trust and skepticism towards auditees when conducting cross-corporate audit assignments. This paper contributes to the scarce literature on the relationships between internal auditors and auditees and expands the current understanding of internal audit work in an international context.
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Sen, Pradyot K. "Reported Earnings Quality Under Conservative Accounting and Auditing." Journal of Accounting, Auditing & Finance 20, no. 3 (July 2005): 229–56. http://dx.doi.org/10.1177/0148558x0502000303.
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While conservatism may lead to a reduction of the current period's income, a consistent use of conservative accounting builds a hidden reserve that can inflate future earnings when investment growth slows down. For the same reason, reported earnings may be of a lower quality in terms of predictability of future cash flow when investments are growing. Managers of a growing firm, therefore, must choose to report a conservative but lower quality number or to undo the effects of conservatism by less conservative current-period cost estimates to improve the quality of reported earnings. Such departure from conservatism in the current period may lead to a conflict with the auditor, which may affect firm value as well as the manager's own wealth. Managers of a steady-state investment firm, on the other hand, have an opportunity either to report conservative and high quality earnings or to slow down its investments and/or choose less conservative current period cost estimates to report higher earnings in order to effectively mimic the (high quality) report of the growing firm. In this environment, an increase in auditor's conservatism may improve the informational efficiency of the market by reducing the incentives of the nongrowing firms to mimic a growing firm's disclosure. An increase in incentives that are based on firm value tends to increase a growing firm manager's propensity to report higher quality earnings while increasing the nongrowing firm's manager's propensity to cut back investment. Thus, we are faced with a situation where improving incentives for reporting higher quality earnings may be associated with an incentive to reduce investments by some firms.
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Kupriyanov, A., and I. Kramnik. "Prospects and Problems of the Use of New Order PMSC in East Africa." Analysis and Forecasting. IMEMO Journal, no. 1 (2021): 84–98. http://dx.doi.org/10.20542/afij-2021-1-84-98.
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In recent decades, some researchers and experts have written a lot about the fact that the monopoly of nation-states on external violence is gradually disappearing, and non-state entities are becoming more and more proactive, challenging the state. Among these actors are criminal groups, underground trade networks, smugglers, slave traders, drug traffickers, gun runners, terrorist groups, pirates. All of them pose so-called non-traditional threats and challenges to states. In the context of the new Cold War, their activities are intensifying. This article is devoted to the analysis of the situation in the coastal waters of East Africa, one of the so-called gray zones, where non-state shadow actors are especially active. The authors investigate the capabilities of the East African states to withstand non-traditional maritime challenges and threats and come to the conclusion that these states are unable to cope on their own. The great powers, on the other hand, are focused on confronting each other and have no capacity to divert forces for operations to maintain order in distant regions. The authors believe that in these conditions, Russia is faced with new opportunities: it can create and send to the region private maritime security companies of a new type, New Order PMSC, which will be financed through a contract with the client state and at the same time will help to strengthen Russia's influence. Unlike ordinary PMSCs, they are not interested in dragging out the conflict, their goal is to eliminate hotbeds of danger and prepare the coast guard forces of client states to deal with potential threats. The activities of these companies will be equally beneficial to the states of East Africa and Russia. The authors propose an approximate composition of such PMSCs, outline the goals and objectives they face, and make certain that with the help of relatively low costs, Russia can improve the effectiveness of its policy in the region.
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Bearden, Frank C. "A Study of Recognizing Conflicts of Interest in Pending Financial Planning Engagements." Journal of Financial Counseling and Planning 26, no. 2 (November 2015): 148–59. http://dx.doi.org/10.1891/1052-3073.26.2.148.
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Conflicts of interest (COI) are an ethical issue for financial planners because they impair professional judgment if not addressed. This article describes a quantitative, cross-sectional study of COI recognition in pending engagements and measuring the influence of time in practice and financial planning credentials upon recognition. Participants were 51 graduates of the M.S. degree from the College for Financial Planning. Participants were asked three questions regarding each of the six hypothetical situations of pending financial planning engagements. Each question provided an indicator of COI recognition. Time in practice and financial planning credentials were used as influence factors upon COI recognition. Results indicated high COI recognition involving role conflict and low recognition with family members as clients. Time in practice was related to increased COI recognition involving role conflict. Financial planning credentials were related to increased COI recognition with a business associate as client.
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Anggraeni, Haryani, and Imam Hadiwibowo. "PENGARUH STRUKTUR AUDIT, KONFLIK PERAN DAN KETIDAKJELASAN PERAN TERHADAP KINERJA AUDITOR." Jurnal Proaksi 4, no. 1 (July 14, 2019): 1–20. http://dx.doi.org/10.32534/jpk.v4i1.576.
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Auditor performance becomes main attention, well for client or public even,in assess audit result that is done. Auditor performance constitutes tousufruct job that reached by auditor in perform its task, according toaccountability which is given on it and as one ofrefuses fathom that is utilized todetermine, what a work that is done will well or on the contrary.Working condition that insufficiently conducive regards auditor performanceso get to regard society trust to public accountant as side as independentdeep audits financial statement.
To the effect that wants to be reached in this research is subject to be knowstructure influence audits, role conflict and role vagueness to auditorperformance on enrolled Public Accountant Office at IAPI Bandung's Branch.Observational method that is utilized in this research is survey's method.Usufruct this observational conclusion which is audit structure (X1) havinginfluence that significant to auditor performance (Y). The results of this studysupport Zaenal Fanani (2007) that the audit structure significant effect on theauditor performance. Role conflict (X2) having influence that significant toauditor performance (Y). The results of this study support Zaenal Fanani (2007)that the role conflict significant effect on the auditor performance. Roleambiguity (X3) nots having influence to auditor performance (Y). The results ofthis study support Zaenal Fanani (2007) that the role ambiguity had nosignificant effect on the auditor performance. Structure audits (X1), role conflict(X2) and role ambiguity (X3) stimulant’s ala have influence that significant toauditor performance (Y).
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Patel, Chris, Graeme L. Harrison, and Jill L. McKinnon. "Cultural Influences on Judgments of Professional Accountants in Auditor-Client Conflict Resolution." Journal of International Financial Management and Accounting 13, no. 1 (March 2002): 1–31. http://dx.doi.org/10.1111/1467-646x.00077.
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Lase, Elvina, Teng Sauh Hwee, and Yusuf Ronny Edward. "The Effect of Role Conflict and Ethical Sensitivity on Auditor Performance with Moderation of Emotional Intelligence." Journal of Economics, Business, & Accountancy Ventura 24, no. 2 (November 1, 2021): 326. http://dx.doi.org/10.14414/jebav.v24i2.2743.
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Auditors are required to be professional to carry out their duties properly in examining the client's financial statements to provide benefits to the client and interested parties on the audit results. However, this professional attitude cannot be separated from the auditor's role conflict and his ability to make ethical decisions. Therefore, this study aimed to examine the effect of role conflict and ethical sensitivity in improving the auditor’s performance using emotional intelligence as a moderating variable. The cluster sampling technique was used to determine the number of samples, as many as 86 auditors at the Medan City Public Accounting Firm. The data was collected using a questionnaire method. Fifty-six auditors were used for hypothesis testing and research analysis, while 30 other auditors were used to determine validity and reliability tests. This study uses a structural equation model to test the hypothesis. The results show that role conflict harms auditor performance, while ethical sensitivity increases auditor performance. On the other hand, emotional intelligence does not mediate the effect of role conflict and ethical sensitivity on auditor performance. The implication of the results of this study is the need for public accounting firms to manage internal competition between auditors so as not to lead to personal conflicts that can decrease audit quality. Public accounting firms also need to develop an ethical culture among their auditors.
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Rahmat, Mohd Mohid, Siti Hajar Asmah Ali, and Norman Mohd Saleh. "Auditor-client relationship and related party transactions disclosure: the role of family controlling shareholders from a network perspective." Managerial Auditing Journal 36, no. 4 (July 9, 2021): 591–615. http://dx.doi.org/10.1108/maj-05-2019-2312.
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Purpose This study aims to examine the effect of the auditor-client relationship (ACR) on related party transaction (RPT) types of disclosure, either RPT-efficient or RPT-conflict. This study also examines whether family controlling shareholders (FCS) negatively affect the ACR in RPT types of disclosure. Design/methodology/approach This study uses multivariate regression on 2,203 year-observations of companies listed in Malaysia during the period 2014–2017. Findings This study finds weak evidence that auditors can mitigate companies’ RPT type (RPT-efficient and RPT-conflict) disclosure while maintaining a close ACR. However, an interaction between FCS and ACR reduces the RPT-conflict disclosure. Additionally, the Big 4 auditors slightly increase the RPT-conflict disclosure, however, the relationships are inversed if the close ACR involves the FCS. The Big 4 auditors also increase RPT-efficient disclosure although in a close ACR with FCS. Meanwhile, an interaction between non-Big 4 auditors and FCS in close ACR reduces both types of RPT disclosures. Research limitations/implications The findings suggest that a close relationship between auditors and clients in firms with significant family control could compromise auditor’s skepticism. The FCS can easily influence the auditors to agree with the ways they treat the RPT disclosure. Therefore, policymakers may have to revisit auditors’ rotation policies in Malaysia, especially those involving FCS. Originality/value Trust, familiarity and future fee dependency are significant threats to auditor independence in a close ACR. This study contributes to the literature by examining the effect of a close ACR on RPT types of disclosure from a network theory perspective.
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Golen, Steven P., Anthony H. Catanach, and Cindy Moeckel. "The Frequency and Seriousness of Communication Barriers in the Auditor- Client Relationship." Business Communication Quarterly 60, no. 3 (September 1997): 23–37. http://dx.doi.org/10.1177/108056999706000303.
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The accounting profession has called for increased attention to communica tion skill development in accounting curricula. Since independent accountants rely extensively on client communications when gathering evidence during external audits, identifying and minimizing communication barriers with clients can improve audit efficiency and effectiveness. This study evaluated client perceptions of the seriousness and frequency of potential communica tion barriers in external audits. Factor analysis revealed both a credibility/background factor and hostility/conflict factor to be the most seri ous barriers. Subjects perceived personality differences, "know-it-all" attitude, "either-or" thinking, resistance to change, and jumping to conclusions as occurring most frequently.
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Sahla, Widya Ais, and Emy Iryanie. "Perception of Locus of Control, Level of Education, Machiavellianism and Ethical Reasoning Against Auditor Behavior in Audit Conflict Situations." AKRUAL: Jurnal Akuntansi 10, no. 1 (October 29, 2018): 15. http://dx.doi.org/10.26740/jaj.v10n1.p15-26.
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This study aims to examine individual factors such as locus of control (LOC), level of education, Machiavellianism and ethical reasoning that may influence the behavior of auditors in conflict situations. The survey was conducted by using questionnaires to auditors working at Public Accounting Firm in South Kalimantan. The analysis technique used is with multiple regressions. The results show that individual factors such as locus of control (LOC), level of education, Machiavellianism and ethical reasoning have been shown to significantly affect auditor behavior in conflict situations.
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Keim, Mary Thomas, and C. Terry Grant. "To Tell or Not to Tell: An Auditing Case in Ethical Decision Making and Conflict Resolution." Issues in Accounting Education 18, no. 4 (November 1, 2003): 397–407. http://dx.doi.org/10.2308/iace.2003.18.4.397.
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This case requires you to resolve a fictitious yet realistic ethical dilemma as you assume the role of audit manager in a large, national CPA firm. You will be presented with a scenario whereby you learn from the CFO of Bell Manufacturing, an audit client, that the CFO entered the United States and worked a number of years under false pretenses for the audit client while he was an illegal alien. Although the CFO recently obtained U.S. citizenship, subsequent audit work revealed that Bell Manufacturing failed to obtain the documents required under federal law to certify his eligibility for employment. Before addressing specific case requirements, you will be introduced to a primer on professionalism and ethical decision making in an audit environment. Case requirements first ask you to establish a baseline position by outlining your initial reaction regarding the impact of this information on your auditor responsibilities. You will then be asked to electronically search the authoritative literature covering illegal acts by a client, as well as standards on fraud and the Code of Professional Conduct. After researching the issue, you will be asked to write a memo to the audit partner detailing your recommendation for resolution of this issue. Completion of this case will contribute to development of your ethical, analytical, research, and communication skills, better preparing you for practice and the new CPA exam.
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Abigail, Jane, and Carmel Meiden. "STRUKTURASI KONFLIK PENYESUAIAN TEMUAN AUDIT MELALUI PENELITIAN HUBUNGAN ANTARA AUDITOR DENGAN KLIEN." Jurnal Equity 19, no. 1 (June 30, 2016): 12. http://dx.doi.org/10.34209/.v19i1.472.
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The purpose of this study is to understand the meaning of structuration adjustment audit findings conflict, to examine the terms of the roles and relationships between the auditor and management of their clients in the process of audit completion. Structuration theory states that the perpetrator and interrelated structure, no structure without actors, as there is no action without structure. The object of this research is a public accounting firm and the client where researchers work, as the number of informants in this study is five people. This study uses a phenomenological approach, because this research is directly related to the symptoms that occur in the sphere of organized human interaction. The method used in this research is qualitative. The results of the study reflect that the relationship between the auditor and the client has two principal types, namely proactive and reactive. Clients tend to perform reactive action during conflicts in the adjustment of the audit findings, so that there will be formal andinformal actions in these interactions that will influence the outcome of the audit.
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Abigail, Jane, and Carmel Meiden. "STRUKTURASI KONFLIK PENYESUAIAN TEMUAN AUDIT MELALUI PENELITIAN HUBUNGAN ANTARA AUDITOR DENGAN KLIEN." Equity 19, no. 1 (June 30, 2016): 12. http://dx.doi.org/10.34209/equ.v19i1.472.
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The purpose of this study is to understand the meaning of structuration adjustment audit findings conflict, to examine the terms of the roles and relationships between the auditor and management of their clients in the process of audit completion. Structuration theory states that the perpetrator and interrelated structure, no structure without actors, as there is no action without structure. The object of this research is a public accounting firm and the client where researchers work, as the number of informants in this study is five people. This study uses a phenomenological approach, because this research is directly related to the symptoms that occur in the sphere of organized human interaction. The method used in this research is qualitative. The results of the study reflect that the relationship between the auditor and the client has two principal types, namely proactive and reactive. Clients tend to perform reactive action during conflicts in the adjustment of the audit findings, so that there will be formal andinformal actions in these interactions that will influence the outcome of the audit.
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Brody, Richard G., Christine M. Haynes, and Craig G. White. "Is PCAOB Standard No. 5 Impairing Auditor Objectivity?" Current Issues in Auditing 9, no. 2 (May 1, 2015): C1—C7. http://dx.doi.org/10.2308/ciia-51144.
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SUMMARY Auditing Standard No. 5 (AS5) urges external auditors to rely on the work of internal auditors when auditing internal controls over financial reporting. Although relying on the work of internal auditors may enhance audit efficiency, this paper examines whether such reliance is achieved at the expense of audit effectiveness. Specifically, this commentary questions whether conformity with AS5 is advisable given that changes in auditor/client relationships may have impacted internal and external auditor objectivity. Research has demonstrated that since the implementation of the Sarbanes-Oxley Act of 2002 external auditor objectivity has improved, ostensibly due to a reduced conflict of interest between external auditors and their clients. Although this result has positive implications for relying on the work of internal auditors, research also shows that internal auditors' objectivity has not improved over time. Thus, in complying with AS5, external auditors may be incorporating internal auditors' biases into their own judgments. The impact and implications of this problem are discussed.
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Clements, Curtis E., John D. Neill, and O. Scott Stovall. "Inherent Conflicts Of Interest In The Accounting Profession." Journal of Applied Business Research (JABR) 28, no. 2 (February 14, 2012): 269. http://dx.doi.org/10.19030/jabr.v28i2.6848.
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In this paper, we critically examine three situations in the accounting/auditing profession in which conflicts of interest arise. Specifically, we describe conflicts of interest that occur (1) because audit fees are paid by the very companies being audited, (2) due to the tension built into accountants codes of professional ethics between the responsibility to maintain client confidentiality and the need to serve the public trust, and (3) because of most auditors perspective of who is their primary client. Based on our analysis, we conclude that these three inherent conflicts of interest, in the absence of some unforeseen revolutionary changes, are likely to persist within the auditing profession. We also conclude that attempts to mitigate some of these conflicts of interest through the Sarbanes-Oxley legislation have only been moderately successful. We therefore propose that audit professionals must learn to identify and manage the conflicts of interest that will likely remain a part of the profession for the indefinite future.
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Chiang, Christina. "Conceptualising the linkage between professional scepticism and auditor independence." Pacific Accounting Review 28, no. 2 (April 4, 2016): 180–200. http://dx.doi.org/10.1108/par-08-2015-0034.
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Purpose The purpose of this paper is to examine the direct linkage between professional scepticism and auditor independence. Design/methodology/approach The study reviews the extant literature on professional scepticism, auditor independence, conflict of interest and unconscious bias. Findings Auditor independence is a fundamental antecedent to professional scepticism. However, auditor independence is impossible due to the auditor–client structure and conscious and unconscious personal bias. The threats to auditor independence are powerful incentives that reduce professional scepticism, making it difficult to exercise professional scepticism while making professional judgement. Practical implications An understanding of the direct link between professional scepticism and auditor independence is necessary to appreciate the context and meaning of professional scepticism in relation to the greater body of literature and ongoing concerns of audit regulators. This paper, which conceptualises the linkage between professional scepticism and auditor independence, provides a platform for future research to be conducted to examine the validity of the discussions and how a discourse in a moral framework embedded within accounting education may assist in improving auditor independence and professional scepticism. Social implications It is insufficient for audit regulators to assess professional scepticism by audit outputs. Threats to independence should be brought into the assessment. To ensure auditor independence is not compromised, auditors should be made aware of the ethical dimensions of their decisions and reminded constantly to monitor virtue ethics behaviours. Originality/value This paper brings into mainstream accounting and auditing literature and research a psychological perspective of auditor independence in the discussion of professional scepticism that is seldom examined.
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Siming, Linus. "Dual role advisors and conflicts of interest." Corporate Ownership and Control 8, no. 3 (2011): 42–55. http://dx.doi.org/10.22495/cocv8i3p4.
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A dual role advisor is an investment bank that is advising the vendor client in an M&A transaction while simultaneously financing the bidder. I investigate whether dual role advising is good or bad for target shareholders through a comprehensive analysis of U.S. public M&A over the 15-year period from 1993 to 2008. Conflicts of interest are manifested through that deals which involve a dual role advisor are, compared to deals with no dual role advisors; (a) performed at lower premium, (b) more likely to be subject to a lawsuit, (c) feature lower merger advisor fees and (d) commensurate with higher announcement returns for bidders. Target firms with sound corporate governance practices are less likely to encounter dual role situations.
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Kantanen, Helena. "Value co-production through external communication consulting." Corporate Communications: An International Journal 22, no. 4 (October 2, 2017): 455–70. http://dx.doi.org/10.1108/ccij-02-2016-0019.
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Purpose The purpose of this paper is to examine the prerequisites of value co-production by a communication consultant and workshop participants during a communication improvement programme carried out in a medium-sized family firm. Design/methodology/approach The paper draws from a socio-constructivist view of learning that emphasises participatory processes. It utilises the value co-production concept, referring to collaborative, dialogic activities between the consultant and the client. The theoretical framework includes the transcoder, re-interpreter, and free creator roles of a consultant as realised in a consultancy process characterised by dialogic interaction and equity. The approach is qualitative, and the data come from the expectations of the management team, a video recording of a communication improvement workshop, insights produced in the workshop, and a research journal. Findings The roles of a consultant were found to be those of organiser, transcoder, re-interpreter, and co-creator. Additionally, a dialogue facilitator role was highlighted as a central prerequisite of value co-production. The importance of a positive spirit in consultancy sessions was questioned because problems can thereby be hidden behind positivity. The value of confusing or even destructive episodes was emphasised as a source of new perspectives. Research limitations/implications There are limitations related to the quality of the video recordings, and that the company employees did not yet evaluate the value gained in the long run. Practical implications This paper shows that a communication consultant gains insights from company representatives’ insider views in conflict-management situations, and that these conflicts can be useful for organisational learning. Originality/value This study contributes to research into strategic communication because it provides new knowledge about the consultant-client interface, particularly in value co-production, in the few studies conducted in the context of SMEs. The study utilises the novel research methodology of video analysis.
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Sim, Hee-og. "A Case Study of Sandplay Therapy for a Middle-aged Woman Who Goes the Way of Individuation Through Conflicts with an Adolescent Son." Family and Environment Research 58, no. 2 (May 21, 2020): 239–53. http://dx.doi.org/10.6115/fer.2020.018.
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This study explored a sandplay therapy case of a woman maturing through conflicts with an adolescent son. The goal of the therapy was to relieve her from conflicts with going through individuation process under a free and protected space in sandplay therapy. Forty-six therapy sessions were held. The client exhibited that she needed a conversation with her feminity and maternity in the initial phase of therapy (1-5, regression). In the intermediate phase of therapy (6-43, struggle), she displayed the scenes of meeting of opposites, shadow, death, nurturing and integration of opposites. In the final phase of therapy (44-46, transformation), she showed the acception of her life with leaving her situations to God. Through sandplay therapy in the free and protected space, this study showed the effectiveness of sandplay therapy since the client achieved individuation by showing the acceptance of her life and could control her enraged feelings.
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Hughes, P., Z. Hijazi, and K. Saeed. "Improving access to mental healthcare for displaced Syrians: case studies from Syria, Iraq and Turkey." BJPsych. International 13, no. 4 (November 2016): 84–86. http://dx.doi.org/10.1192/s2056474000001392.
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The conflict in Syria has led to an unprecedented humanitarian crisis that extends across multiple countries in the area. Mental health services were undeveloped before and now face huge strain and unmet need. The World Health Organization and others have developed a programme to build capacity in the delivery of mental health services in an integrated healthcare package to refugees and displaced people. The tool used for this is the mhGAP Intervention Guide and complementary materials. In this paper we refer to training in Turkey, Iraq and Syria where health professionals were trained to roll out this community-based integrated approach through primary healthcare. We describe field case examples that show the complexity of situations that face refugees, displaced people and those caught in active conflict. Training improved the knowledge and skills for managing mental health disorders in primary healthcare. Further work needs to be done to demonstrate greater access to and utilisation of services, client outcomes and organisational change with this approach.
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Plugge, Albert. "The multi-sourcing journey of a European retailer: A roller coaster ride or smooth sailing?" Journal of Information Technology Teaching Cases 10, no. 1 (February 7, 2020): 19–28. http://dx.doi.org/10.1177/2043886919887758.
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During the last decade, the scope of IT outsourcing arrangements evolved from a dyadic client–vendor relationship to a multi-sourcing environment characterized by sourcing inter-dependent services from multiple vendors. This case study addresses the journey of a large client firm in the retail sector who experienced that managing a multi-sourcing arrangement differs significantly from managing bilateral (i.e. dyadic) relationships. The journey consists of three phases: the initiation phase (2008–2010), which can be characterized as stressful and intense; the adaption phase (2010–2012); and the stabilization phase (2012–2015). The case describes actual situations along the journey, including the client’s previous experience, the deal making, the challenges and conflicts faced by the client and their vendors, and the strategic change toward a collaborative type of multi-sourcing arrangement.
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Tiwari, Reshma Kumari, and Jasojit Debnath. "Joint Provision of Non-audit Services to Audit Clients: Empirical Evidences from India." Vikalpa: The Journal for Decision Makers 46, no. 3 (September 2021): 153–65. http://dx.doi.org/10.1177/02560909211041796.
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Executive Summary The provision of non-audit services (NAS) by an incumbent auditor has remained a highly contentious issue. One school argues that the joint provision does not impair an auditor’s independence. Instead, it reduces total costs, enhances the ability to detect material misstatements, increases technical competence due to knowledge spillovers and leads to intense competition. However, a substantial tranche of an audit firms’ income is derived from NAS, and the joint provision increases economic ties with the client. Therefore, another school of thought perceives that the joint provision impairs auditor independence. It is also alleged that auditors expect non-audit work after finishing the auditing job. Their independence is also affected by the risks of self-review. Extant literature reveals that the majority of the studies on the issue are archival and experimental. The studies are concentrated in the US, UK, Australia, Malaysia, Nigeria, South Africa, China, and some of the European Union Nations. The article examines the perspective of chartered accountants (CAs) on the joint provision of NAS in India. The study samples 119 CAs. The reliability of the survey result was measured using Cronbach’s α, and a score of 0.77 indicated acceptable internal consistency reliability. The data were analysed using Wilcoxon signed-rank test and the Mann Whitney U test statistic. The summary of their suggestions for ensuring auditor independence is presented separately. The findings reflect that existing prohibitions imposed by the Companies Act, 2013, are not enough to ensure auditor independence, and the Management Services u/s 144 of the Act needs to be clearly defined. Practitioners do not support the proposition that joint provision should end and a separate category of professionals be mandated to render NAS. However, the recommendations include strengthening provisions to reduce the conflict of interest.
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Vasilyev, L. G., and M. S. Grineva. "TYPES OF CLAIMS AND COUNTERCLAIMS IN ARGUMENTATIVE DIALOGUE BETWEEN PSYCHOLOGIST AND CLIENT." Bulletin of Udmurt University. Series History and Philology 29, no. 3 (June 25, 2019): 408–17. http://dx.doi.org/10.35634/2412-9534-2019-29-3-408-417.
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The paper examines the categorical semantics of claims refuted by the psychologist during a therapy/psychological counselling. The psychologist’s argumentation is directed at eliminating the client’s irrational beliefs and cognitive biases which might be the reason for psychological conflicts and might be preventing the rational evaluation of a problem situation. The aim of the study is to elucidate how irrational reasoning verbalized by the client creates a potential argumentative situation in which the counsellor reacts critically by advancing a counterclaim and subsequent counter-argumentation. The focus of the study is the semantic value of the client’s claims and the therapist’s counterclaims and their connection with the typology of cognitive distortions proposed by the American psychotherapist Aaron Beck. The analysis of authentic transcripts of counseling sessions yielded the following results. The semantic type of the counsellor’s counterclaim depends on the kind of cognitive distortion identified by the counsellor in the client’s speech. The most commonly occurring cognitive distortions refuted by the psychologist are imperative statements, labelling, self-accusation, catastrophizing, overgeneralization. They are manifested as actuative, definitive, designative, and evaluative claims.
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Narang, Neil, and Rupal N. Mehta. "The Unforeseen Consequences of Extended Deterrence: Moral Hazard in a Nuclear Client State." Journal of Conflict Resolution 63, no. 1 (September 27, 2017): 218–50. http://dx.doi.org/10.1177/0022002717729025.
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Do “nuclear umbrellas” create a moral hazard that can increase the risk of war? In this article, we investigate whether situations of extended deterrence in which a nuclear patron makes a defensive commitment to a nonnuclear client state can inadvertently increase the likelihood that a client will initiate a crisis with another state. Using data on the crisis behavior of states from 1950 to 2000, we estimate the impact of a nuclear umbrella on various crisis outcomes, including the initiation and escalation of militarized conflict. Interestingly, we find no evidence that such commitments increase the risk of war or even two-sided violence at lower levels. However, consistent with both the moral hazard logic and bargaining theories of war, we show that this appears to be because potential target states offer increased policy concessions to client states to avoid costly fighting. Thus, the link between nuclear umbrellas and moral hazard appears to be real, but it is reflected in the division of benefits rather than a greater likelihood of war. The results have important policy implications as the US contemplates extending its nuclear umbrella.
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Sarapaivanich, Naruanard, Jomjai Sampet, and Paul G. Patterson. "The impact of communication style on psychological comfort and trust in audit services." Accounting Research Journal 32, no. 4 (November 4, 2019): 642–61. http://dx.doi.org/10.1108/arj-06-2017-0097.
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Purpose This study aims to examine the extent to which clients’ perceptions of a financial auditor’s communication style affect their psychological comfort and trust when considering whether to retain the incumbent firm for future financial audits. Design/methodology/approach A multistage method was used comprising integrated results from a literature review and findings from five in-depth interviews with chief financial officers of listed firms. A cross-sectional survey then yielded valid responses from 190 incorporated firms listed on The Stock Exchange of Thailand or Market for Alternative Investment. Findings The results reveal that, consistent with social interaction theory, an affiliation communication style positively influenced client’s psychological comfort and trust in an auditor. On the other hand, a dominant communications style negatively impacted psychological comfort. Cognitive social capital was found to moderate the links between dominant communication–psychological comfort, psychological comfort–trust and trust–relationship commitment. Practical implications From a managerial perspective, an affiliation communication style is fundamental for building client comfort and trust, especially for professional service firms, but especially in Eastern collectivist cultures that are relationship rich, where people seek to avoid conflict and prefer indirect communication styles over more direct styles. Originality/value This research highlights the central role that interpersonal communication style plays in developing psychological comfort and trust with a professional service firm. In addition, this study introduces the role of client psychological comfort as a key mediator between communications and trust.
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Suhakim, Ade. "PENGARUH LOCUS OF CONTROL, KOMITMEN PROFESI, KESADARAN ETIS, DAN INDEPENDENSI TERHADAP PERILAKU AUDITOR." EKOMABIS: Jurnal Ekonomi Manajemen Bisnis 1, no. 01 (January 21, 2020): 91–102. http://dx.doi.org/10.37366/ekomabis.v1i01.10.
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This study examines whether locus of control, professional commitment, ethical awareness, and independence have an influence on auditor behavior. The variables studied are: (1) independent variable is locus of control, professional commitment, ethical awareness, and Independent (2) dependent variable is auditor behavior. Research respondents consisted of auditors at public accounting firms in South Jakarta. Data for the study were collected from 6 public accounting firms. Questionnaires were distributed as many as 130 questionnaires. And that can be processed as many as 100 questionnaires. Data were processed using validity test, reliability test, classic assumption test, linear regression test and correlation test through SPSS program version 22.0. This is in accordance with research that has been done that locus of control, professional commitment, ethical awareness and Independence when tested simultaneously or simultaneously have a significant influence on the behavior of auditors. The results of simultaneous research locus of control, professional commitment, ethical awareness have a significant influence on the behavior of auditors in conflict situations that is 0.001, 0.000, 0.047, while independence does not affect the behavior of because significant value 0.211> 0.005
Abstrak
Penelitian ini menguji apakah locus of control, komitmen profesi, kesadaran etis, dan Independensi memiliki pengaruh terhadap perilaku auditor. Variabel yang diteliti adalah: (1) variabel independen adalah locus of control, komitmen profesi, kesadaran etis, dan Independen (2) variabel dependen adalah perilaku auditor.
Responden penelitian terdiri dari para auditor pada kantor akuntan publik di Jakarta Selatan. Data untuk penelitian dikumpulkan dari 6 kantor akuntan publik. Kuesioner yang disebarkan sebanyak 130 kuesioner. Dan yang dapat diolah sebanyak 100 kuesioner. Data diolah menggunakan pengujian validitas, pengujian reliabilitas, uji asumsi klasik, uji regresi linier dan uji korelasi melalui program SPSS versi 22.0. Hal ini sesuai dengan penelitian yang telah dilakukan bahwa locus of control, komitmen profesi, kesadaran etis dan Independensi bila diuji secara bersama-sama atau simultan mempunyai pengaruh yang signifikan terhadap perilaku auditor.
Hasil penelitian secara simultan locus of control, komitmen profesi, kesadaran etis mempunyai pengaruh yang signifikan pada perilaku auditor yaitu sebesar 0.001, 0.000, 0.047, sedangkan independensi tidak berpengaruh terhadap perilaku auditor karena nilai signifikan 0,211>0,005
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Leners, Debra, and Nancy Q. Beardslee. "Suffering and Ethical Caring: incompatible entities." Nursing Ethics 4, no. 5 (September 1997): 361–70. http://dx.doi.org/10.1177/096973309700400502.
Full textAbstract:
Ethical problems are continuing to expand in health care due to conflicts of technology and value. This study investigated what kind of ethical problems nurses face in clinical situations and what process they use in deciding on actions to take. Ethical theories in justice and caring were explored. Qualitative research was used and ethnographic analysis was conducted with six staff nurses from three clinical areas. An analysis of the data yielded an overarching theme of ‘Suffering and ethical caring: incompatible entities’. Six domains were identified: informant definitions, preceding conditions, actions taken, intervening variables, risks and recommendations. Future research is needed in the field of client and family suffering and pain.
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Kipperman, Barry, Patricia Morris, and Bernard Rollin. "Ethical dilemmas encountered by small animal veterinarians: characterisation, responses, consequences and beliefs regarding euthanasia." Veterinary Record 182, no. 19 (February 14, 2018): 548. http://dx.doi.org/10.1136/vr.104619.
Full textAbstract:
Small animal veterinarians’ opinions were investigated regarding the frequency and nature of ethical dilemmas encountered, beliefs regarding euthanasia and balancing client and animal interests, prevalence and value of ethics training and proposals to mitigate the stressful effects of ethical dilemmas. The majority (52 per cent) of 484 respondents in the USA indicated via an online survey experiencing an ethical dilemma regarding the interests of clients and those of their patients at least weekly. Scenarios involving client financial concerns were commonly reported causes of ethical conflicts. While only 20 per cent of respondents indicated that other practitioners prioritise patient interests, 50 per cent of respondents characterised their own behaviour as prioritising patients. Most respondents (52 per cent) reported that ethical dilemmas are the leading cause, or are one of many equal causes, of work-related stress. Less experienced practitioners, general practitioners and associate veterinarians were more likely to encounter situations they defined as ethical dilemmas, and female respondents were more likely to find ethical dilemmas stressful. Most small animal veterinarians experience ethical dilemmas regularly, which contribute to moral stress. Results suggested that most small animal practitioners believe that greater awareness of moral stress and providing training in ethical theories and tools for coping with ethical dilemmas can ameliorate moral stress.