Accountants' Behaviour, Performance Evaluation and Educational System

IF 1.6 Q3 BUSINESS, FINANCE Australasian Accounting Business and Finance Journal Pub Date : 2023-01-01 DOI:10.14453/aabfj.v17i3.02
Rabih Nehme, Alcheikh Edmond Kozah, Samir Sadaka, A. Michael
{"title":"Accountants' Behaviour, Performance Evaluation and Educational System","authors":"Rabih Nehme, Alcheikh Edmond Kozah, Samir Sadaka, A. Michael","doi":"10.14453/aabfj.v17i3.02","DOIUrl":null,"url":null,"abstract":"Purpose: Retaining competent and qualified public accountants has become a challenge for most audit firms. Accordingly, some universities and audit firms are combining their efforts to attract accounting students by establishing the ‘School Leavers’ Program’. The objective of this research is to highlight some of the challenges auditors experience in the fieldwork. These challenges are defined by the unethical behaviour that auditors exhibit in order to achieve better performance evaluation. Design/Methodology: The sample of the study comprises two subgroups stratified based on the type of educational system: Classical Accounting Education (CAE) and Work Integrated Learning (WIL) education system. Findings: The research paper aids in identifying whether dysfunctional behaviour is demonstrated more within a specific academic context. Originality: The results are expected to help in avoiding and preventing unethical acts, leading to two forms of dysfunctional behavior; Premature Sign-Off and Underreporting of Chargeable Time when auditors are up to performance evaluation.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.6000,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Australasian Accounting Business and Finance Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.14453/aabfj.v17i3.02","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0

Abstract

Purpose: Retaining competent and qualified public accountants has become a challenge for most audit firms. Accordingly, some universities and audit firms are combining their efforts to attract accounting students by establishing the ‘School Leavers’ Program’. The objective of this research is to highlight some of the challenges auditors experience in the fieldwork. These challenges are defined by the unethical behaviour that auditors exhibit in order to achieve better performance evaluation. Design/Methodology: The sample of the study comprises two subgroups stratified based on the type of educational system: Classical Accounting Education (CAE) and Work Integrated Learning (WIL) education system. Findings: The research paper aids in identifying whether dysfunctional behaviour is demonstrated more within a specific academic context. Originality: The results are expected to help in avoiding and preventing unethical acts, leading to two forms of dysfunctional behavior; Premature Sign-Off and Underreporting of Chargeable Time when auditors are up to performance evaluation.
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
会计行为、绩效评估与教育体系
目的:留住有能力和合格的会计师已成为大多数审计事务所面临的挑战。因此,部分大学和审计事务所为了吸引会计专业的学生,正在制定“离校生计划”。本研究的目的是强调审计人员在实地工作中遇到的一些挑战。这些挑战是由审计师为了获得更好的绩效评估而表现出的不道德行为所定义的。设计/方法:研究样本包括基于教育系统类型分层的两个子组:经典会计教育(CAE)和工作结合学习(WIL)教育系统。研究结果:该研究论文有助于确定功能障碍行为是否在特定的学术背景下表现得更多。原创性:研究结果有望帮助避免和防止不道德行为,导致两种形式的功能失调行为;当审核员达到绩效评估时,过早签署和少报收费时间。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 去求助
来源期刊
CiteScore
3.90
自引率
15.80%
发文量
22
审稿时长
24 weeks
期刊介绍: The Australasian Accounting, Business and Finance Journal is a double blind peer reviewed academic journal. The main focus of our journal is to encourage research from areas of social and environmental critique, exploration and innovation as well as from more traditional areas of accounting, finance, financial planning and banking research. There are no fees or charges associated with submitting to or publishing in this journal.
期刊最新文献
THE INFLUENCE OF BRAND SIGNATURE, AWARENESS, ATTITUDE, AND REPUTATION ON PRIMEBIZ HOTEL SURABAYA’S BRAND PERFORMANCE Community Participation In Developing Cupak Village As A Tourist Destination In Jombang, East Java, Indonesia Modeling E-Commerce Website Using QFD Digital Twin Technology: A Scoping Review of Characterization and Implementation Through Business IT Perspectives Analysis of The Benefits of Financial Technology and Financial Socialization Towards Financial Behavior in Students in Surabaya Post Pandemic with Financial Literacy as The Intervening Variable
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1