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Article
Publication date: 1 June 2002

Nas Ahadiat

US health care services will be among the top ten occupations with the fastest growth over the next decade with total employment in health care services expected to increase by 19…

Abstract

US health care services will be among the top ten occupations with the fastest growth over the next decade with total employment in health care services expected to increase by 19 million by the year 2006. As the market continues to expand, demand for graduates is likely to shift from the traditional areas of employment, to more industry‐related jobs. Recruiters will focus their attention on hiring graduates as accountability, cost containment, profitability, and reporting of health care services become increasingly critical for health care providers competing for the national health care dollars. A study was conducted to determine what knowledge, skills, and attributes (KSAs) are most important for an accounting career in health care organizations. The investigation resulted in identification of 25 most important KSAs. Further analysis revealed that the KSAs identified herein are somewhat at odds with those found by other researchers for employment in other segments, e.g. public accounting.

Details

Career Development International, vol. 7 no. 3
Type: Research Article
ISSN: 1362-0436

Keywords

Article
Publication date: 13 January 2020

Nourhene BenYoussef and Mohamed Drira

Prior research has examined the impact of corporate governance mechanisms, including external auditing, on accounting restatements likelihood. However, little is known about…

Abstract

Purpose

Prior research has examined the impact of corporate governance mechanisms, including external auditing, on accounting restatements likelihood. However, little is known about auditor’s monitoring role in restatement disclosure practices. The purpose of this study is to address this gap by investigating the impact of auditor’s oversight on the timeliness of accounting restatement disclosures as measured by the length of the restatement dark period.

Design/methodology/approach

The study examines panel data from a sample of restating publicly traded US firms. Negative binomial regression is used to analyze the data because the dependent variable is a count variable and is over-dispersed.

Findings

The main study’s results indicate that longer auditor tenure and non-audit services provision improve restatement disclosure timeliness. Conversely, companies whose auditors exerted abnormally high levels of audit effort have longer restatement dark periods.

Originality/value

This study is the first archival research that focuses on auditor’s monitoring role and its impact on the timeliness of restatement disclosures. By doing so, this study contributes to the auditing academic research, professional practice and regulation by providing empirical evidence on an exasperating issue for all participants in the financial markets. In addition, it provides a better understanding of auditor’s monitoring role in the accounting restatement process and offers insights to policymakers, practitioners and investors interested in corporate financial transparency and corporate governance.

Details

International Journal of Accounting & Information Management, vol. 28 no. 1
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 2 March 2015

Michael Crockett and Muhammad Jahangir Ali

The purpose of this paper is to examine the efficacy of the current legislative provisions that protect auditor independence in Australia. The collapses of several high-profile…

5379

Abstract

Purpose

The purpose of this paper is to examine the efficacy of the current legislative provisions that protect auditor independence in Australia. The collapses of several high-profile companies (Enron and WorldCom in the USA, HIH insurance and OneTel in Australia) in the early 2000s has raised questions about audit quality and independence. In response, regulators have introduced new regulations and guidance to improve audit quality. In Australia, the Corporations Act 2001 (2001) was amended via the Corporate Law Economic Reform Program Act 2004. This study poses the question: do non-audit service fees influence the level of accounting conservatism?

Design/methodology/approach

The sample used in this analysis consists of all available Australian listed companies from the years 2006 till 2010.

Findings

Using multiple measures of accounting conservatism and the auditor-client economic bond, our results suggest that the level of the economic bond between the auditor and the client does not significantly influence the level of accounting conservatism.

Originality/value

Our results demonstrate that the combination of intrinsic market mechanisms and regulation in Australia sufficiently protect auditor independence.

Details

International Journal of Accounting & Information Management, vol. 23 no. 1
Type: Research Article
ISSN: 1834-7649

Keywords

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