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Nasution, Damai
Publications (9 of 9) Show all publications
Nasution, D. & Jonnergård, K. (2017). Do auditor and CFO gender matter to earnings quality?: Evidence from Sweden. Gender in Management, 32(5), 330-351
Open this publication in new window or tab >>Do auditor and CFO gender matter to earnings quality?: Evidence from Sweden
2017 (English)In: Gender in Management, ISSN 1754-2413, E-ISSN 1754-2421, Vol. 32, no 5, p. 330-351Article in journal (Refereed) Published
Abstract [en]

Purpose

This study aims to examine the association between auditor and chief financial officer (CFO) gender and earnings quality, utilising data from Sweden. This study also aims to examine whether interactions between auditor and CFO, which may affect a firm’s earnings quality, are associated with their gender. These aims are inspired by the notion that gender differences will be overruled by the rewards and socialisation into the occupational roles as suggested by the structural approach to gender.

Design/methodology/approach

This study uses a multivariate regression model to test its hypotheses. The sample consists of 976 firm-year observations covering the period 2008 to 2013.

Findings

The results show that gender of the auditor and CFO is not associated with earnings quality, and the interactions between auditors and CFOs, which may affect earnings quality, are not associated with their gender. Consequently, the results give tentative support for the structural approach in gender studies in the accounting and auditing field.

Research limitations/implications

This study indicates that future research in gender studies should consider the structural approach based on the argument of gender similarities. This approach contends that work-related behaviour of women will more resemble men, and this is caused by the socialisation process into the occupational role and the structure where they work (e.g. organisational and professional culture, work conditions, a compensation scheme, national culture, etc.) instead of gender.

Originality/value

This study contributes to the understanding whether gender – auditor and CFO gender – is associated with firms’ earnings quality and standing whether the interactions between auditor and CFO are associated with their gender, something that, to the best of the authors’ knowledge, has not been tested previously. It also re-introduces the structural approach within the gender research in the accounting and auditing field.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2017
Keywords
Gender differences, Earnings quality, Auditor gender, CFO gender, Gender similarities
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-67551 (URN)10.1108/GM-06-2016-0125 (DOI)000407630800002 ()
Available from: 2017-08-31 Created: 2017-08-31 Last updated: 2018-04-04Bibliographically approved
Nasution, D. & Östermark, R. (2013). Auditor fee dependence, auditor tenure and auditor independence: evidence from Finland. International Journal of Accounting, Auditing, and Performance Evaluation, 9(3), 224-246
Open this publication in new window or tab >>Auditor fee dependence, auditor tenure and auditor independence: evidence from Finland
2013 (English)In: International Journal of Accounting, Auditing, and Performance Evaluation, ISSN 1740-8016, Vol. 9, no 3, p. 224-246Article in journal (Refereed) Published
Abstract [en]

A Green Paper on Audit Policy published by the European Commission is questioning, among other issues, whether the maximum fee collected from one client should be regulated and whether continuous assignment should be limited. In this paper, we examine the association between fee dependence and auditor tenure on auditor independence in Finland. We utilise audit, non-audit, and total fees as proxies of auditor fee dependence and discretionary accruals as a proxy of auditor independence. We find that: 1) fee dependence is not associated with discretionary accruals; 2) short auditor tenure (i.e., one year, equal or less than two years, and equal to or less than three years) is positively associated with discretionary accruals, however, only the former is statistically significant; 3) long auditor tenure is negatively associated with discretionary accruals, though this result is not statistically significant. Taken together, these results do not support policies to regulate auditor fee and limit auditor tenure in Finland.

Place, publisher, year, edition, pages
InderScience Publishers, 2013
Keywords
Fee dependence, Auditor independence, Auditing, Auditor tenure limits, Discretionary accruals, Finland, Audit policy, Short tenure, Long tenure, Auditor fees, Auditor fee regulation
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-38952 (URN)10.1504/IJAAPE.2013.055895 (DOI)
Available from: 2015-01-12 Created: 2015-01-12 Last updated: 2015-01-19Bibliographically approved
Nasution, D. (2013). Essays on Auditor Independence. (Doctoral dissertation). Finland: Åbo Akademi University
Open this publication in new window or tab >>Essays on Auditor Independence
2013 (English)Doctoral thesis, comprehensive summary (Other academic)
Place, publisher, year, edition, pages
Finland: Åbo Akademi University, 2013
National Category
Business Administration
Identifiers
urn:nbn:se:lnu:diva-39019 (URN)978-952-12-2912-1 (ISBN)
Available from: 2015-12-11 Created: 2015-01-13 Last updated: 2015-12-11Bibliographically approved
Nasution, D. & Östermark, R. (2012). The impact of client intimidation on auditor independence in an audit conflict situation. In: : . Paper presented at Nordic Accounting Conference 2012, Copenhagen, Denmark, November 15-16, 2012.
Open this publication in new window or tab >>The impact of client intimidation on auditor independence in an audit conflict situation
2012 (English)Conference paper, Oral presentation with published abstract (Refereed)
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-38957 (URN)
Conference
Nordic Accounting Conference 2012, Copenhagen, Denmark, November 15-16, 2012
Available from: 2015-01-12 Created: 2015-01-12 Last updated: 2015-03-30Bibliographically approved
Nasution, D. & Östermark, R. (2012). The impact of social pressure, locus of control, and professional commitment on auditor independence: Indonesian evidence. Asian Review of Accounting, 20(2), 163-178
Open this publication in new window or tab >>The impact of social pressure, locus of control, and professional commitment on auditor independence: Indonesian evidence
2012 (English)In: Asian Review of Accounting, ISSN 1321-7348, Vol. 20, no 2, p. 163-178Article in journal (Refereed) Published
Abstract [en]

Purpose– The purpose of this paper is to investigate the impact of improper social pressures on auditors’ judgment in the setting of a high power distance and low individualism society. Auditors’ judgment in this paper is related to the case of auditors’ willingness to sign off on net equipment balance for assets in question. Second, the paper investigates the role of locus of control and the relationship of multidimensional professional commitment on auditors’ judgment under conditions of social pressure.

Design/methodology/approach– The experimental method is used in this research. The paper uses a case that was developed by Lord and DeZoort to manipulate the interest variable, social pressures. The paper also uses locus of control and multidimensional professional commitment as the explanatory variables.

Findings– The research finds that social pressures affect auditors’ judgment in a high power distance and low individualism society. Auditors who contend with improper social pressures make judgments that violate their integrity and professionalism. The paper also finds that locus of control and multidimensionality of professional commitment might potentially affect auditors’ judgment.

Originality/value– The research takes into account cultural influence on auditors’ judgment. The paper uses subjects who are in a high power distance and low individualism society. As Public Accountant is a worldwide profession, it is important to understand the impact of cultural dimensions on the profession. Moreover, insights drawn from this paper may be of assistance to regulators and the public accountant profession in considering and developing a mechanism that can mitigate the impact of improper social pressures.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2012
Keywords
Auditors’ judgment, Social pressures, Auditor independence, Culture, Professional commitment, Locus of control, Ethical judgment, Auditing, Auditors, Indonesia
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-38954 (URN)10.1108/13217341211242204 (DOI)
Available from: 2015-01-12 Created: 2015-01-12 Last updated: 2015-01-19Bibliographically approved
Nasution, D. (2011). Akuntansi biaya (2ed.). Jakarta: Universitas Terbuka (Indonesian Open University)
Open this publication in new window or tab >>Akuntansi biaya
2011 (Indonesian)Book (Other academic)
Alternative title[en]
Cost accounting
Place, publisher, year, edition, pages
Jakarta: Universitas Terbuka (Indonesian Open University), 2011. p. 426 Edition: 2
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-38959 (URN)978-979-689-634-4 (ISBN)
Available from: 2015-01-12 Created: 2015-01-12 Last updated: 2015-01-15Bibliographically approved
Nasution, D. & Östermark, R. (2011). The impact of social influence pressure, locus of control and professional commitment on auditors' judgment: Indonesian evidence. In: : . Paper presented at 34th EAA Annual Congress, Rome-Siena, April 20-22, 2011.
Open this publication in new window or tab >>The impact of social influence pressure, locus of control and professional commitment on auditors' judgment: Indonesian evidence
2011 (English)Conference paper, Oral presentation with published abstract (Refereed)
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-38958 (URN)
Conference
34th EAA Annual Congress, Rome-Siena, April 20-22, 2011
Available from: 2015-01-12 Created: 2015-01-12 Last updated: 2015-03-30Bibliographically approved
Nasution, D. (2008). Gender differences in information technology acceptance: the perceived easy-of-use and perceived usefulness. Journal of Organisation and Management, 4(1), 10-19
Open this publication in new window or tab >>Gender differences in information technology acceptance: the perceived easy-of-use and perceived usefulness
2008 (English)In: Journal of Organisation and Management, ISSN 1410-2099, Vol. 4, no 1, p. 10-19Article in journal (Refereed) Published
Keywords
Extrinsic motivation, Gender, Information Technology Acceptance, Intrinsic motivation, Stereotype
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-38955 (URN)
Available from: 2015-01-12 Created: 2015-01-12 Last updated: 2015-04-08Bibliographically approved
Nasution, D. (2003). Responsibilities and roles of public accountants in detecting fraud in financial statements. Journal of Accounting and Investing, 4(1), 39-50
Open this publication in new window or tab >>Responsibilities and roles of public accountants in detecting fraud in financial statements
2003 (English)In: Journal of Accounting and Investing, ISSN 1411-6227, Vol. 4, no 1, p. 39-50Article in journal (Refereed) Published
Keywords
Auditing, Fraud, Financial Statements
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-38956 (URN)
Available from: 2015-01-12 Created: 2015-01-12 Last updated: 2015-04-08Bibliographically approved

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