Detail Ideal corporate criminal liability for the performance and accreditation of public accountant audit report in Indonesia Bibliografi Author: Sinaga, Henry Dianto Pardamean ; Samekto, F.X. Adji ; Emirzon, Joni Topik: Public accountant; corporate; criminal; liability Bahasa: (EN )     Penerbit: International Strategic Management Association     Tempat Terbit: Greece    Tahun Terbit: 2019     Jenis: Article - diterbitkan di jurnal ilmiah internasional Fulltext: Ideal corporate criminal liability.pdf (258.4KB; 0 download) Abstract Purpose: The purpose of this study is to examine the true legal answers and the prescriptive legal solutions for the Indonesian public accountant legal liability and how it is included in the audit report. Design/methodology/approach: This study applies the doctrinal method for examining the state asset management obtained from corporate criminal actions. Findings: Several provisions for public accountants in Indonesia, such as public accountant law and accounting standards, have become the legal standing of the corporate area disclosure on audit report, but it has never been applied. However, the scandals of corporate financial manipulation can drag the public accountants on legal issues for their liability in minimizing and preventing the fraud and for strengthening the corrective justice role of the audit report. Practical implications: There is a need for the empirical study to determine the effectiveness and the efficiency level for implementing the corporate disclosure on audit report. However, doctrinal research can be a comparison and can enrich empirical economic law for studying state asset management. Originality/value: The study initiates to renew the audit report framework in Indonesia such as the formulation of vicarious liability explicitly in economic law and to establish an independent board that oversees the quality of audit reports, and assesses the performance and accreditation of public accountants. Kajian editorial Article from : International Journal of Economics and Business Administration, Volume VII, Issue 4, 2019, pp. 451-463 Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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