The phenomenon of client pressure on the behavior accountants in Indonesia producing quality audit results is interesting to study, especially Java and Bali which can represent condition Indonesian economy. This study examines effect fees, auditor competence, professional ethics skepticism quality. sample framework based 2020 directory Association Professional Accountants, with a total 781 Publ...

Meanwhile, there is at least one additional front in the survivability battle, this one involving “control objectives.” This is a relatively humdrum front, exciting to accountants possibly but not to super heros. However, the more fronts we can open, the more opportunities we have to push the conflict to our favor. This paper defines control objectives, explains their strengths—good practice, c...

Considering the importance of moral considerations in the accounting profession and significant effect of accountant decisions on interests of users of financial statements and other stakeholders, the need to examine moral considerations in this profession is increasing. In this regard, this study evaluates the "moral sensitivity" of accountants who face a complex decision about earnings manage...

This real-world inspired case describes an ethical dilemma for a recently hired auditor and new Certified Public Accountant (CPA)/Associate Chartered (ACA) who must choose between cheating on mandatory firm audit training exam suffering the possibility of negatively affecting her advancement with future compensation. The purpose this is to provide students opportunity identify dilemma, apply ac...

This study examined the imperative of accounting ethics in adopting fraud preventive measures Nigeria. To achieve this objective, survey research design was adopted while primary data sourced through structured questionnaire. Data collected were analyzed using Descriptive statistical tools (tables, frequency distribution and percentages) Spearman’s Nonparametric Correlation. It discovered that ...