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  • 1. Nasution, Damai
    Akuntansi biaya2011 (ed. 2)Book (Other academic)
  • 2. Nasution, Damai
    Essays on Auditor Independence2013Doctoral thesis, comprehensive summary (Other academic)
  • 3. Nasution, Damai
    Gender differences in information technology acceptance: the perceived easy-of-use and perceived usefulness2008In: Journal of Organisation and Management, ISSN 1410-2099, Vol. 4, no 1, 10-19 p.Article in journal (Refereed)
  • 4. Nasution, Damai
    Responsibilities and roles of public accountants in detecting fraud in financial statements2003In: Journal of Accounting and Investing, ISSN 1411-6227, Vol. 4, no 1, 39-50 p.Article in journal (Refereed)
  • 5.
    Nasution, Damai
    et al.
    Linnaeus University.
    Karin, Jonnergård
    Linnaeus University.
    Do auditor and CFO gender matter to earnings quality? Evidence from Sweden2017In: Gender in Management, ISSN 1754-2413, E-ISSN 1754-2421, Vol. 32, no 5, 330-351 p.Article in journal (Refereed)
    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.

  • 6.
    Nasution, Damai
    et al.
    Åbo Akademi University.
    Östermark, Ralf
    Åbo Akademi University.
    Auditor fee dependence, auditor tenure and auditor independence: evidence from Finland2013In: International Journal of Accounting, Auditing, and Performance Evaluation, ISSN 1740-8016, Vol. 9, no 3, 224-246 p.Article in journal (Refereed)
    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.

  • 7.
    Nasution, Damai
    et al.
    Åbo Akademi University, Finland.
    Östermark, Ralf
    Åbo Akademi University, Finland.
    The impact of client intimidation on auditor independence in an audit conflict situation2012Conference paper (Refereed)
  • 8.
    Nasution, Damai
    et al.
    Åbo Akademi University, Finland.
    Östermark, Ralf
    Åbo Akademi University, Finland.
    The impact of social influence pressure, locus of control and professional commitment on auditors' judgment: Indonesian evidence2011Conference paper (Refereed)
  • 9.
    Nasution, Damai
    et al.
    Åbo Akademi University.
    Östermark, Ralf
    Åbo Akademi University.
    The impact of social pressure, locus of control, and professional commitment on auditor independence: Indonesian evidence2012In: Asian Review of Accounting, ISSN 1321-7348, Vol. 20, no 2, 163-178 p.Article in journal (Refereed)
    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.

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