Accounting is a professional occupation that is continually evolving and requires a dedication to continuing education to meet the legal demands of new regulations and to maintain professional competency. Continuing Professional Education (CPE) is required by state boards for certified public accountants (CPA) to meet these requirements and to maintain professional competence. CPAs are responsible for complying with all applicable CPE requirements, rules, and regulations of state boards of accountancy, as well as those of other professional organizations. The purpose of this study was to determine the opinions of CPAs about the current requirements for CPE and to determine their level of satisfaction with the content and delivery of CPE instruction. CPE has come under scrutiny in recent years with some professionals questioning if the needs of accounting professional and the objectives of continuing education are being met. This survey research included 23 Likert-type items and 5 demographic questions. The survey was administered to 203 licensed certified public accountants to obtain their opinions about continuing education. The 5 dimensions of the survey were: Value (cost benefit), Delivery (methods and quality), Benefit to Self, Benefit to Others, and Barriers (to obtaining CPE). These dimensions were compared across the demographic variables of gender, years of experience, type of business, number of employees, and position with their employer. No significant differences were found among the 5 dimensions between gender or among different positions. Significant differences did occur among the Dimension of Value opinions based on years of experience, among the Dimension of Value opinions based on type of business, among Dimension of Benefit to Self based on type of business, among the Dimension of Value based on number of employees, and among the Dimension of Benefit to Others based on number of employees.

Covid-19 är en global pandemi som har haft en stark påverkan på världen och dess befolkning på många olika sätt. Arbetslivet, företagsamhet och således även revisionsbranschen har inte undkommit att drabbas. En normal vardag bestående av fysiska möten och interaktioner förändrades snabbt till att nästintill vara helt digitaliserad. De införda restriktionerna ledde till att berörda revisorer i följande studies empiri varit tvungna att arbeta hemifrån i syfte att minska smittspridningen av Covid-19. Studiens syfte är att undersöka hur revision och revisorns arbetsprocess i form av granskningsarbete samt informationsinsamling har påverkats av de omständigheter som pandemin medfört. Metoden som använts gällande insamling av empiri, vilket skall ligga till grund till besvarandet av studiens frågeställning och syfte, är kvalitativ. Intervjuer med fyra olika revisorer har genomförts. Erfarenheten som dem medverkande respondenter har inom revisionsbranschen varierar men samtliga har arbetat som revisorer innan, under samt efter pandemin. Medverkande respondenter var anställda på bland annat Moore AB samt Grant Thornton. Utöver genomförda intervjuer har även en litteraturundersökning genomförts där tidigare forskning undersökts i form av vetenskapliga artiklar samt teorier. Vidare har även en dokumentstudie genomförts gällande de fyra största revisionsbyråerna i världen, vilket är KPMG, E&Y, PWC samt Deloitte. Information kopplat till studiens syfte har inhämtats genom offentliga uttalanden och rapporter från respektive revisionsbyrås hemsida. Analys av insamlad empiri ledde till ett resultat som påvisade både negativa samt positiva aspekter för både medverkande respondenter men även för revisionsbyråerna i dokumentstudien. De negativa konsekvenserna som nämns till följd av distansarbetet är brister i kommunikation och informationsinsamling, vilket påverkar revisionsprocessen negativt i sin helhet. Anledningen till detta är utebliven kommunikation med kund och mellan medarbetare, vilket har resulterat i utebliven och ibland felaktig informationsinsamling. Även komplikationer gällande legala och skattemässiga aspekter tas upp som en konsekvens, samt problem i att upprätthålla en trygg cybersäkerhet. Positiva aspekter som tas upp under analysen av empirin är ökad flexibilitet och mer effektiva arbetsprocesser efter att revisionsarbetet digitaliserats. Dessutom har distansarbetet lett till minskade resor och således minskade resekostnader. Detta är dock ingenting som skedde direkt, utan något som revisorer fått anpassa sig till samt utveckla under pandemins gång. / Covid-19 is a global pandemic that has had a strong impact on the world and its population in many different ways. Working life, enterprise and the audit profession has not been unaffected. Everyday life consisting of physical meetings and interactions instantly changed to being almost completely digitized. Following restrictions led to the auditors being concerned in the empirical study being forced to work from home in order to reduce the spread of Covid-19. The purpose of the study is to investigate how auditing and the auditor's work process in the form of review process and information gathering have been affected by circumstances brought about by the pandemic. The method used regarding the collection of empirical evidence, which must be the basis for preserving the study's question and purpose, is qualitative where interviews with four different auditors have been carried out. Participating respondents have varying lengths of experience, but have all worked as accountants within, during and after the pandemic. Furthermore, the respondents are employed at, among others, Moore AB and Grant Thorn. In addition to the interview, a literature survey was also conducted where previous research was examined in the form of scientific articles and theories. Moreover, a document study has also been carried out regarding the four largest audit organizations in the world, which are KPMG, E&Y, PWC and Deloitte. Information linked to the purpose of the study has been obtained through public statements and reports from the respective audit firm's website. Analysis of collected empirical evidence led to a result that demonstrated both negative and positive aspects for participating respondents as well as for the audit organizations in the document study. The negative consequences mentioned as a result of remote work are deficiencies in communication and information gathering, which negatively affects the audit process as a whole. The reason for this is a lack of communication both with the customer and between employees, which resulted in missed and sometimes incorrect information gathering. Complications regarding legal aid and tax aspects are also addressed as a consequence, as well as problems in maintaining secure cyber security. Positive aspects that are taken up during the analysis of the empirical evidence are increased flexibility and streamlined work processes after the companies have been digitized. Other positive aspects were reduced travel time and reduced travel costs. However, these happenings did not occur immediately, the companies had to adapt to them and developed them during the course of the movement.

Titel: Oberoende och rådgivning - En kvalitativ studie om rådgivningens påverkan på oberoendet Nivå: Examensarbete på grundnivå (kandidatexamen) i ämnet företagsekonomi Författare: Zaneta Olszak och Armelinda Ullini Handledare: Jan Svanberg Datum: 2024 – maj Syfte: Syftet är att förstå hur revisorer hanterar och resonerar kring rådgivningens påverkan på oberoendet. Metod: Denna studie består av en kvalitativ metod med en abduktiv ansats där sju semi-strukturerade intervjuer genomfördes med auktoriserade revisorer. Resultat & slutsatser: Resultaten tyder på att det är en fördel att tillhandahålla fristående rådgivning till revisionsklienter speciellt till små och ägarledda bolag på grund av begränsade resurser, i den mån det inte påverkar oberoendet. Vid egenintressehot anses det synliga oberoendet påverkas mer än det faktiska oberoendet. Det faktiska oberoendet anses försämras vid självgranskningshot. Gränsen mellan fristående och revisionsrådgivning anses inte alltid vara tydlig. Hantering av självgranskningshot sker genom arbetsfördelning och second opinion. Dessutom vid osäkerhet om gränsen mellan fristående och revisionsrådgivning efterfrågas en second opinion från kollegor.   Examensarbetets bidrag: Studien har bidragit med förståelsen för hur revisorer hanterar och resonerar kring rådgivningens påverkan på oberoendet, vilket inkluderar förståelsen om oberoendeproblematiken gällande gränsen mellan revisions- och fristående rådgivning. Resultatet kan även vara viktig för reglerare för att förbättra etiska normer och regelverk. Förslag till framtida forskning: Att undersöka skillnader i hur revisorer anser att rådgivningen påverkar oberoendet och hur oberoende problematik hanteras utifrån revisionsbyråns storlek. Ett annat förslag är att vidare fördjupa sig i att undersöka hur revisorer går tillväga gällande gränsen mellan revisions- och fristående rådgivning.  Nyckelord: oberoende, revisionsrådgivning, fristående rådgivning, auktoriserad revisor / Title: Independence and advisory services - A qualitative study on the impact of advisory services on independence Level: Bachelor's Degree thesis in Business Administration Author: Zaneta Olszak and Armelinda Ullini Supervisor: Jan Svanberg Date: 2024 - may Aim: The aim is to understand how auditors manage and reason about the impact of advisory services on independence.  Method: This study consists of a qualitative method and abductive approach where seven semi-structured interviews were conducted with Certified Public Accountants.  Results and conclusions: The results suggest that there is an advantage in providing independent advice to audit clients especially to small and owner-managed companies due to limited resources, as long as independence is not affected. In the case of self-interest threats, it is considered to affect more independence in appearance than it affects independence in fact. Independence in fact is considered impaired in the case of self-review threats. The boundary between non-audit services and audit advisory is not always considered clear. Management of self-review threats takes place through division of labor and second opinion. In addition, if there is uncertainty about the boundary between non-audit services and audit advisory, a second opinion is requested from colleagues. Contribution of the thesis: The study has contributed to the understanding of how auditors handle and reason about advisory services influence on independence, which includes the understanding of the independence problem regarding the border between audit advisory and non-audit services. The result may also be important for regulators to improve ethical standards and regulations. Suggestions for future research: To investigate differences in how auditors consider advisory services to affect independence and how independence issues are handled based on the size of the audit firm. Another suggestion is to delve further into examining how auditors approach the boundary between audit advisory and non-audit services. Key words: independence, audit advisory, non-audit services, Certified Public Accountant

Στο πρώτο κεφάλαιο, γίνεται μια παρουσίαση των Ο.Τ.Α., αναλύεται το άρθρο 102 του Συντάγματος και ο νέος Δημοτικός και Κοινοτικός Κώδικας (Ν.3463/2006). Το δεύτερο κεφάλαιο παρουσιάζει την οργάνωση των οικονομικών υπηρεσιών των Ο.Τ.Α., τις Συμπράξεις Δημοσίου-Ιδιωτικού Τομέα (Σ.Δ.Ι.Τ.) και την κατηγοριοποίηση τους. Κάνει μια μικρή αναφορά στις νέες τοπικές ευρωπαϊκές πολιτικές. Στο τρίτο κεφάλαιο, αναλύεται ο προϋπολογισμός στις επιχειρήσεις, η ιστορική εξέλιξή του, τα είδη του, η χρησιμότητά του, τα πλεονεκτήματά και τα μειονεκτήματά του. Στο τέταρτο κεφάλαιο εξετάζεται ο προϋπολογισμός στους Ο.Τ.Α. και διακρίνεται σε δύο υποκεφάλαια: Στο πρώτο υποκεφάλαιο αναλύονται οι βασικές έννοιες του προϋπολογισμού στους Ο.Τ.Α. μέσα από το δημόσιο λογιστικό σύστημά του. Στο δεύτερο υποκεφάλαιο εξετάζεται ο νέος τύπος προϋπολογισμού των Ο.Τ.Α. και το θεσμικό πλαίσιο. Στο πέμπτο κεφάλαιο αναλύεται η χρηματοοικονομική διοίκηση και διαχείριση των Ο.Τ.Α., η χρήση του διπλογραφικού συστήματος λογιστικής, το ισχύον σύστημα, οι λόγοι που οδηγούν στη μετάβαση από το δημόσιο λογιστικό στο διπλογραφικό λογιστικό σύστημα και τα πλεονεκτήματα της εφαρμογής του. Στο έκτο κεφάλαιο γίνεται η σύγκριση του προϋπολογισμών των επιχειρήσεων και των Ο.Τ.Α. και αναφέρονται οι ομοιότητες και οι διαφορές τους. Επίσης, προτείνεται η χρήση ορισμένων αριθμοδεικτών, που αναδεικνύουν την χρησιμότητα του προϋπολογισμού. Το έβδομο κεφάλαιο αποτελεί μια εμπειρική μελέτη, καθώς αναλύονται με διάφορους δείκτες, τα προϋπολογιστικά στοιχεία των δήμων Πατρέων, Ρίου, Μεσσάτιδας και Αιγίου, για τα έτη 2005-2006. Οι παραπάνω δήμοι έχουν πληθυσμό πάνω από δέκα χιλιάδες και σε αυτούς ανήκει και ο δήμος Δύμης. Ο τελευταίος εξαιρείται της ανάλυσης, γιατί δεν υπάρχουν στοιχεία για το 2005. Στο όγδοο κεφάλαιο παρουσιάζονται ορισμένα βασικά συμπεράσματα, τα οποία προκύπτουν από τα προηγούμενα κεφάλαια, και προτείνονται λύσεις σχετικά με την χρηματοοικονομική διαχείριση και διοίκηση των Ο.Τ.Α. και τον προϋπολογισμό τους. / ABSTRACT In the first unit, there is a presentation of Local authority, the analysis of the article 102 of the Constitution and the new Municipal and Community Code (N.3463/2006). The second unit presents economic services of Local authority and their organization, the Cooperation of Public-Private Sector and their types. There is a small report in new local European policies, too. In third unit, the budget in the enterprises, its historical development, its types, its usefulness, its advantages and disadvantages are analyzed. In fourth unit, there is the budget in Local authority and it is constituted of two sub-units: in first sub-unit, the basic significance of budget in Local authority through its public accountant system is analyzed. In second one the new type of budget in Local authority and the institutional frame is examined. The fifth unit includes the financing administration and management of Local authority, the use of double - writing accountant system, the reasons that lead to double - writing accountant system and the advantages of its application. In sixth unit there is the comparison of budgets in enterprises and in Local authority and, also, their resemblances and their differences. Also, the use of number indicators is proposed, which are useful in process of budget. The seventh unit is an empirical study and analysis, with various indicators, the elements of the budget of municipalities as Patras, Rio, Messatidas and Egio, in 2005-2006. These municipalities have over ten thousands population. Also, the municipality of Dymis belongs to this category, but there are no sufficient elements for 2005 and consequently it is excluded. In eighth unit basic conclusions are presented, as a result of the above analysis and they are proposed solutions for the financing management and administration of Local authority and their budgets.

La responsabilité financière des acteurs de la gestion publique s’appréhende traditionnellement à travers le prisme du principe de séparation des ordonnateurs et des comptables publics. Strictement différenciée entre la responsabilité des comptables devant les juridictions des comptes et la responsabilité des autres gestionnaires publics devant la Cour de discipline budgétaire et financière, son analyse globalisée semblait manquer de pertinence. Depuis les années 2000, le droit public financier a cependant connu des évolutions majeures, principalement issues de la LOLF, de la loi du 28 décembre 2011 et du GBCP. Cette modernisation du cadre juridique de la gestion publique semble renouveler l’approche conceptuelle de la responsabilité financière. Constatant un rapprochement progressif de ceux qui exécutent les opérations financières publiques, de leurs juges, mais aussi des mécanismes du contrôle juridictionnel de l’argent public, cette recherche se propose de défendre une conception unitaire et autonome de la responsabilité financière. / The financial responsibility of stakeholders in public management is traditionally understood through the principle of the separation of authorizing officers and public accountants. Strictly differentiated between the responsibility of accountants before the French court of auditors (Cour des comptes) and the responsibility of other public managers before the Budget and Finance Disciplinary Court (CDBF), its global analysis seemed to lack relevance. However, public financial law has undergone major developments since the 2000s, mainly originating from the Institutional Act on Finance Laws (LOLF), the Law of December 28, 2011 and the Public Budgetary and Accounting Management (GBCP). Such modernisation of the judicial framework in public management seems to be renewing the conceptual approach to financial responsibility. Noting a gradual rapprochement of those who implement financial public transactions, their judges, and the mechanisms of the judicial control of public money, this research proposes to support a unitary and autonomous conception of financial responsibility system.

En brist på auktoriserade revisorer är ett problem som har uppmärksammats i Sverige och på global nivå under en längre tid. Syftet med denna studie är att förklara vad som påverkar svenska ekonomistudenters intentioner att inrikta sig mot att bli auktoriserad revisor, genom att nyttja Ajzens teori om planerat beteende. Tidigare forskning har indikerat att studenters intentioner för en karriär som auktoriserad revisor fungerar väl i syfte att förutse vilka som faktiskt kommer att fullfölja ett visst beteende. Sådan forskning saknas dock inom den svenska kontexten, vilket medför svårigheter att skapa en grund för praktiska lösningar. För att testa faktorer som är relevanta till studenters intentionsbildande nyttjas binär logistisk regression, med ett dataunderlag som utgörs av enkäter skickade till ekonomistudenter på nio lärosäten i Sverige. I studien framkommer det att ett intresse för redovisning och revision är den starkaste drivkraften i intentionsbildandet. En uppfattning om att yrket medför god inkomstpotential bidrar också till en ökad benägenhet att inrikta sig mot att bli auktoriserad revisor. En uppfattning om att yrkesvalet medför hög social status har mot förväntan en starkt reducerande effekt på benägenheten att ha en intention. Resultaten visar att studenters intentioner huvudsakligen påverkas av deras utfallsförväntningar. För praktiska lösningar indikerar resultaten att det är mest lämpligt att fokusera på att skapa intresse för redovisning och revision, samt att skapa en tillfredställande bild av yrkets inkomstpotential. Det är inte att rekommendera att inrikta sig mot att marknadsföra yrkets sociala belöningar, då detta skulle vara kontraproduktivt. / A shortage of practicing certified public accountants (CPA) is a problem that has been observed in Sweden, and on a global scale, for a relatively long time. The purpose of this study is therefore to explain what influences intentions to pursue a CPA certification among Swedish students of economics, by utilizing Ajzen’s theory of planned behavior. Previous research has indicated that students’ intentions to pursue a CPA certification serve as a functional predictor for actual future behavior. This direction of research is still largely unexplored in the Swedish context, making it hard to form a basis for practical solutions. Relevant factors are tested using a binary logistic regression analysis, applied to survey data from students of economics at nine Swedish universities. The study shows that genuine interest for accounting and auditing constitutes the strongest motivator for students’ intentions. Perceptions of the career as financially rewarding also increase the likelihood of having an intention, to a lesser extent. Against expectations, the study also finds that perceptions of high social status for CPAs has a strong diminishing effect on the likelihoodof having an intention. The study therefore finds that students’ intentions can largely be explained as a result of their outcome expectations. The implication for practical solutions is that fostering interest for accounting and auditing is of high importance. Projecting an image of the career as financially rewarding is also important, albeit to a lesser extent. Trying to make the career seem rewarding through increased social status is not recommended, given its apparent counterproductive effect.

Au lendemain de l’accession à l’indépendance, les États d’Afrique francophone ont repris le dispositif de contrôle des finances publiques inspiré de l’ordonnance organique française du 2 janvier 1959. Le dispositif mis en place n’a pas produit les effets escomptés. En effet, la plupart des institutions de contrôle ont été inefficaces ou alors ineffectives. Les Chambres des comptes des Cours suprêmes, qui devaient remplir le rôle dévolu à la Cour des comptes française, n’ont connu qu’une existence théorique et textuelle.Ainsi, dans le souci de dynamiser les structures de contrôle et notamment la juridiction financière, le traité UEMOA signé en 1994 oblige les États membres à la création d’une Cour des comptes indépendante à la place des Chambres des comptes des Cours suprêmes. Cette autonomisation organique de l’institution juridictionnelle de contrôle devait lui permettre de bénéficier d’un statut et de moyens adéquats pour remplir sa mission de contrôle juridictionnel des finances publiques.Une décennie après l’installation des premières Cours des comptes, la présente étude se propose de faire un état des lieux des retombées de la réforme. / After the access in their independence, the French-speaking African states have taken the device of control of public finances inspired by the French organic ordinance of January 2, 1959. But, The system implemented has not produced the expected results. In fact, most institutions of control have been ineffective or inefficient.The Chambers of Auditors of Supreme Courts, which had to fulfill the functions of the French Court of Auditors, have had a theoretical and textual existence.To boost financial jurisdiction, the WAEMU treaty signed in 1994 obliges the Members States to the creation of an independent Court of Auditors instead of the Chambers of Auditors of the Supreme Courts. This organic empowerment of the judicial institution of control would allow him to get a status and adequate resources to fulfill its mission of judicial control of public finances. A decade after creation of the first Courts of Auditors, the aim of this study is to get an overview of the reform.

The accounting profession continually has problems with hiring and keeping qualified staff; and many accounting scandals have shown a lack of ethical behavior on the part of Certified Public Accountants (CPA). This suggest a misfit between those in the profession and the ethics that the profession strives towards. Research has shown that the congruity of personal values with organizational values, person-organization fit (P-O fit), is an important factor in the hiring, socialization, and retention of employees. In addition, ethical behavior has been found related to P-O fit. Accounting educators have been called upon to address these problems by inculcating accounting students with the values of the accounting profession. This research firstly reports on the results of a comparison of the personal values of upper level accounting students in Georgia with the personal values of CPA leaders in Georgia. Personal value priorities were measured with the Rokeach Value Survey (RVS). The findings indicated that these samples of Georgia CPA leaders (N = 193) and accounting students (N = 516) significantly differed in the priority given to 24 of the 36 (66.7%) RVS values. This result suggests a lack of P-O fit between accounting students and the accounting profession. Secondly, this research reports on the effectiveness of two education interventions designed to improve the P-O fit of accounting students: a Curriculum Modification Intervention and a Value Self-Confrontation (VSC) Intervention. These education interventions were delivered online as part of the content of two distance learning classes on accounting ethics. The curriculum of both classes were augmented with content aimed at increasing the priority given to the value of courageous. The two classes were designated as either Group 1 or Group 2. Group 1 received only the Curriculum Modification Intervention. Group 2 received both the Curriculum Modification Intervention and the VSC Intervention, which was targeted at increasing the priority given to the four values of capable, courageous. honest, and responsible—values related to the Code of Professional Conduct and Bylaws (2012) of the American Institute of Certified Public Accountants. The results indicated that Group 1, from the beginning to the end of class (short-term value change), did not increase the priority given to courageous. Thus, the stand-alone Curriculum Modification Intervention did not result in the desired effect. Group 2, on the other hand, did increase the short-term priority given to all four of the targeted values. Moreover, Group 2 increased the long-term priority given to two of the four targeted values: capable and courageous. The higher priority given to these values at the end of class persisted for 15-16 weeks. The effect sizes indicated practical significance. These results suggest that the VSC Intervention was effective at inducing both short-term and long-term value change in the priority given to values of importance to the ethics of the accounting profession. These findings have implications for CPA firms, specifically with regard to hiring ethically “fitting” staff and fostering an ethical culture in accounting firms. The results of this research also provide input that may be helpful in improving accounting pedagogy, especially the pedagogy of accounting ethics education and distance education. Key words: person-organization fit, P-O fit, CPA firm turnover, personal values, value change, value self-confrontation, VSC, Rokeach Value Survey, RVS, Certified Public Accountant, CPA, ethics education, accounting students, online education, distance learning. / Business Management / D.B.L.