This study aims to analyze the influence of accountant competence, work experience, and office size on accountant performance, and to assess the role of technology use as a moderating variable in this relationship. This research is motivated by the increasing demands for accountant professionalism amidst developments in information technology and digital accounting systems. In practice, accountant performance is influenced not only by individual abilities such as competence and work experience, but also by organizational factors such as office size and the technological support used in the work. This study employed a descriptive and explanatory quantitative approach to explain the relationships between the variables studied. Data were obtained through questionnaires distributed to accountants working at Indonesian Accounting Firms (KJA). The study population comprised 614 KJAs, with a sample of 124 respondents selected using stratified random sampling. The results of the study indicate that accountant competence, work experience, and office size have a positive and significant influence on accountant performance. The higher the competence and work experience of an accountant, and the larger the office size with adequate resource support, the more accountant performance tends to improve. However, the role of technology as a moderating variable shows mixed results. In some conditions, technology can increase the efficiency and effectiveness of accountants’ work, but in other conditions, technology can actually weaken the relationship between work experience and accountant performance, especially when experienced accountants are accustomed to manual work systems that are considered more effective for them. Overall, this study concludes that competency, work experience, and office size are important determinants in improving accountant performance, while the use of technology needs to be adjusted to organizational conditions and user capabilities in order to provide optimal benefits.
Persistent financial irregularities continue to undermine public sector accountability in Sub-Saharan Africa, raising concerns about the effectiveness of internal audit functions. This study investigates the effectiveness of internal audit in promoting accountability and good governance within Ghana’s Ministries, Departments and Agencies (MDAs). The study employs a quantitative research design using survey data collected from audit committee members, internal auditors and external auditors in selected MDAs in Ghana. Data were analysed using descriptive statistics and regression analysis with Statistical Package for the Social Sciences (SPSS) to identify the core roles of internal audit and the institutional factors influencing its effectiveness. The results reveal that audit committee support, internal auditors’ independence and objectivity, auditor competence, management support, availability of resources, and collaboration between internal and external auditors have a positive and statistically significant effect on internal audit effectiveness in the Ghanaian public sector. The regression model demonstrated strong explanatory power, correctly classifying 84.7% of cases, thereby providing robust empirical support for the research model. The findings underscore the importance of well-resourced, independent, and institutionally supported internal audit functions in strengthening accountability in public sector organisations.
As it leads to a significant transformation under Saudi Arabia’s Vision 2030 initiative, artificial intelligence (AI) is changing the course of corporate systems, including financial reporting. This research examines the role of AI in advancing financial reporting quality (FRQ) in the Kingdom’s evolving movement toward improved economy and governance. Using qualitative methodology informed by semi-structured interviews with senior finance leaders, auditors, and regulatory professionals in key sectors, the study reveals rich details about how AI technologies can— and will—be realized today, and how they can effectively improve reporting accuracy, timeliness, transparency, and regulatory compliance. The study helpfully outlines several dimensions where, as sworn, AI is advancing FRQ by automating a range of complicated data-intensive tasks, examining and identifying irregularities, and contributing to real-time decision making. Participants explained that AI would reinforce FRQ by ensuring ethical and transparent governance and enabling investment in co-human collaborative decision-making. The findings relate to agency and stakeholder theories. The research supports the notion that AI reduces information asymmetry and builds trust with investors and regulators. This study adds to a small number of qualitative studies on AI and financial governance in emerging economies and has important implications for policymakers, corporate actors, and standard setters. Moreover, it demonstrates the requirement for a collaborative national AI governance approach to ensure optimized value under the full potential of digital transformation and financial reporting standards. Future studies may explore longitudinal or cross-country comparative studies to further develop these insights and understanding.
This phenomenological qualitative study explored the lived experiences of employees at Maryland's Historically Black Colleges and Universities (HBCUs) concerning internal control systems through the theoretical lenses of the COSO framework and employee engagement theory. Using semi-structured interviews with faculty and staff who had worked at the institution for more than three years, the research investigated how employees perceive leadership tone, risk assessment processes, policy implementation, communication channels, and evaluation mechanisms related to internal controls. The study revealed five major themes that characterize employee experiences with internal control systems at this HBCU. Leadership communication was found to be hierarchical but inclusive, though marked by inconsistent communication of ethical values and significant resource constraints affecting implementation. Risk management practices were predominantly reactive rather than proactive, with limited systematic risk assessment processes that focused more on academic risks than operational vulnerabilities. Policy implementation was characterized by unclear separation of duties, substantial workload imbalances, and limited resources that compromised effective control activities. Communication challenges emerged as a critical weakness, with participants describing information sharing as inconsistent, unclear, and selective, compounded by significant technology obstacles in accessing necessary information. The evaluation and improvement processes were found to be limited and primarily driven by external accreditation requirements rather than systematic internal monitoring, resulting in reactive responses to issues rather than proactive enhancement. The findings contribute to the limited research on internal control systems within HBCUs by providing phenomenological insights into how structural constraints including funding limitations, unclear role delineation, and reactive management approaches create barriers to implementing robust internal control systems. Despite institutional commitment to inclusive leadership and student success, the study reveals that addressing these challenges requires not only increased resources but also structural changes to workload distribution, communication practices, and a shift toward more proactive risk management and monitoring procedures. The research provides evidence-based insights for HBCU administrators seeking to strengthen internal control implementation while maintaining institutional mission and cultural values.
With the increasingly turbulent political situation and the outbreak of public health events without warning, it will not only affect people’s physical health, but also affect the global financial market, causing the market to fall into a huge crisis, thus leading to a continued decline in the worldwide economy. During periods of financial market turmoil, many investors fall into panic and urgently need a “haven” to protect their assets. With the rise of the digital economy, gold no longer seems to be the only safe-haven option. Bitcoin has gradually entered the investors’ field of vision. Some investors believe that Bitcoin can become an emerging safe-haven asset that is as important as or surpasses gold. Based on an analysis of the safe-haven properties of Bitcoin and gold during major political and historical events and public health events, this article will clarify which of the two is more suitable as a reliable contemporary safe-haven asset and provide advice to investors.
Based on the objective reality that audit risk responsibility has mainly been attributed to certified public accountants in the past, and audit standards have not specifically divided the entities responsible for audit risk responsibility, combined with the understanding of the types of audit risk elements related to audit standards, the differences in the understanding of audit risk and its relationship model application caused by the different audit cultures in China and the West have led to a bias of Chinese certified public accountants to bear inspection risks, which affects their professional enthusiasm and continues to cause accounting firms to be lazy in audit quality management. Based on this, literature research, case analysis, and logical deduction methods were used to redefine the concept of audit risk from the perspective of risk responsibility subjects. The traditional audit risk elements and their relationship models were briefly introduced, and the identification of audit risk elements and optimization of audit risk relationship models were systematically demonstrated.
