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Professional Accountants (professional + accountant)

Distribution by Scientific Domains
Business, Economics, Finance and Accounting100%

Selected Abstracts

Strategy for Implementation of IFAC International Education Guideline No. 9: "Prequalification Education, Tests of Professional Competence and Practical Experience of Professional Accountants": A Task Force Report of the International Association for Accounting Education and Research (IAAER)

JOURNAL OF INTERNATIONAL FINANCIAL MANAGEMENT & ACCOUNTING, Issue 3 2001
Belverd E. Needles
This paper provides strategies for implementing the recommendations of the International Education Guideline No. 9 (hereafter referred to as Guideline), issued by the International Federation of Accountants. The three principal implementation issues addressed in this paper are as follows. (1) How to instill the characteristics of lifelong learning in future professional accountants through accounting education. (2) How to design and implement a program of accounting education that achieves the objectives of the Guideline. (3) How to develop awareness and encourage adoption of the recommendations of the Guideline by communicating and disseminating information through a series of projects within IFAC's constraints and policies. [source]

Professional,Organisational Commitment: A Study of Canadian Professional Accountants

AUSTRALIAN ACCOUNTING REVIEW, Issue 3 2009
Yves Gendron
This paper extends the literature on professional and organisational commitment through an online survey of professional accountants that examines the influence of several contextual features; namely, workplace diversification, occupational stress, professional involvement and culture. The survey was carried out around the end of 2002 with Canadian chartered accountants (CAs) from four Canadian provincial institutes. Three of these provincial institutes are located in English-speaking provinces (Alberta, British Columbia and Nova Scotia), while the fourth CA association is in Quebec, a predominantly French-speaking province. In contrast to prior research carried out more than two decades ago, our results indicate that respondents in public practice do not differ from respondents in non-public accounting settings in their level of professional commitment and in their level of organisational commitment. Our results also suggest that occupational stress and professional involvement are both significantly related to professional commitment. Finally, our survey data indicate that accountants working in Quebec had a lower professional commitment than their peers working in English-speaking provinces, thereby suggesting that culture exerts significant influence on professional commitment. [source]

Interpreting the Public Interest: A Survey of Professional Accountants

AUSTRALIAN ACCOUNTING REVIEW, Issue 1 2009
Laura Davenport
The accounting profession, like all professions, has a commitment to advance the interests of the general community, as well as those they are contractually bound to serve. Providing services altruistically, at times without compensation, is a salient feature of the public interest ideal. A review of the literature indicates that the profession has abandoned its public interest role so that serving self-interest now appears to have primacy (Bédard 2001;Canning and O'Dwyer 2001;Parker 1994;Saravanamuthu 2004). The aim of this paper is to examine members' interpretation of the public interest ideal and to elicit their perceptions on issues arising from the literature. The results of a survey to members of CPA Australia indicate that members can iterate the formal definition of the public interest, but their application of the public interest in conflict of interest situations is inconsistent with this definition. [source]

The Ramsay Report and the Regulation of Auditor Independence in Australia

AUSTRALIAN ACCOUNTING REVIEW, Issue 27 2002
Colleen Hayes
This paper provides an overview of key recommendations contained in the Ramsay Report (2001), "Independence of Australian Company Auditors", vis-à-vis current Australian requirements and the overseas developments on which they are based. Specific reference is made to the United States Securities and Exchange Commission "Rules on Audit Independence", released in November 2000, and the proposals contained in the International Federation of Accountants Ethics Committee's re-exposure draft, "Independence,Proposed Changes to the Code of Ethics for Professional Accountants", released in April 2001. [source]

Internal audit outsourcing in Australia

ACCOUNTING & FINANCE, Issue 1 2006
Peter Carey
M42 Abstract The present study investigates the determinants of internal audit outsourcing using survey data on 99 companies listed on the Australian Stock Exchange, where 54.5 per cent fully rely on in-house facilities and 45.5 per cent outsource some or all of their internal audit function. Results from logistic regression analyses suggest that internal audit outsourcing is associated with perceived cost savings and the technical competence of the external provider. For a subsample of firms that have previously undertaken internal audit activities before outsourcing, contrary to expectations, the larger the organization the greater the propensity to outsource. In addition, smaller firms are found to be adopting internal audit for the first time, through outsourcing. These results suggest that internal audit outsourcing is an expanding business opportunity for professional accountants; but with 75 per cent of firms outsourcing to their external auditor, there are implications for external auditor independence. [source]

Strategy for Implementation of IFAC International Education Guideline No. 9: "Prequalification Education, Tests of Professional Competence and Practical Experience of Professional Accountants": A Task Force Report of the International Association for Accounting Education and Research (IAAER)

JOURNAL OF INTERNATIONAL FINANCIAL MANAGEMENT & ACCOUNTING, Issue 3 2001
Belverd E. Needles
This paper provides strategies for implementing the recommendations of the International Education Guideline No. 9 (hereafter referred to as Guideline), issued by the International Federation of Accountants. The three principal implementation issues addressed in this paper are as follows. (1) How to instill the characteristics of lifelong learning in future professional accountants through accounting education. (2) How to design and implement a program of accounting education that achieves the objectives of the Guideline. (3) How to develop awareness and encourage adoption of the recommendations of the Guideline by communicating and disseminating information through a series of projects within IFAC's constraints and policies. [source]

Professional,Organisational Commitment: A Study of Canadian Professional Accountants

AUSTRALIAN ACCOUNTING REVIEW, Issue 3 2009
Yves Gendron
This paper extends the literature on professional and organisational commitment through an online survey of professional accountants that examines the influence of several contextual features; namely, workplace diversification, occupational stress, professional involvement and culture. The survey was carried out around the end of 2002 with Canadian chartered accountants (CAs) from four Canadian provincial institutes. Three of these provincial institutes are located in English-speaking provinces (Alberta, British Columbia and Nova Scotia), while the fourth CA association is in Quebec, a predominantly French-speaking province. In contrast to prior research carried out more than two decades ago, our results indicate that respondents in public practice do not differ from respondents in non-public accounting settings in their level of professional commitment and in their level of organisational commitment. Our results also suggest that occupational stress and professional involvement are both significantly related to professional commitment. Finally, our survey data indicate that accountants working in Quebec had a lower professional commitment than their peers working in English-speaking provinces, thereby suggesting that culture exerts significant influence on professional commitment. [source]

IES 4 , Ethics Education Revisited

AUSTRALIAN ACCOUNTING REVIEW, Issue 38 2006
STEVEN DELLAPORTAS
In 2003, the International Federation of Accountants (IFAC) issued a set of International Education Standards (IES). IES 4 Professional Values, Ethics and Attitudes aims to equip candidates for membership of an IFAC member body with the appropriate professional values, ethics and attitudes to function as professional accountants. This paper explores the implications of IES 4 and analyses some of the challenges arising from an international professional accounting body prescribing ethics education. It concludes with an overview of considerations to be addressed to ensure that the implementation of IES 4 is successful. [source]