Buhalterines Apskaitos Teorija ir Praktika最新文献_第2页

Identification of Material Misstatement and Specific Risk Factors in an Audit of Financial Statements 财务报表审计中重大错报和特定风险因素的识别

Buhalterines Apskaitos Teorija ir Praktika Pub Date : 2022-12-22 DOI: 10.15388/batp.2022.46

Deimantė Žukauskaitė, Dalia Daujotaitė

{"title":"Identification of Material Misstatement and Specific Risk Factors in an Audit of Financial Statements","authors":"Deimantė Žukauskaitė, Dalia Daujotaitė","doi":"10.15388/batp.2022.46","DOIUrl":"https://doi.org/10.15388/batp.2022.46","url":null,"abstract":"Recently, due to the changing geopolitical situation, economic instability and vulnerability, practicing auditors are facing new challenges that affect the identification and assessment of risks of material misstatement of financial statements. The purpose of the research is to identify the main factors affecting the risk of material misstatement and specific risks (fraud, accounting estimates, and going concern) that auditors should consider when deciding on the level of the risk of material misstatement of financial statements. To achieve the goal, two tasks were set: to compile lists of factors affecting the risk of material misstatement and specific risks; conduct a questionnaire survey to confirm the compiled lists. The following research methods were used during the research: content analysis and systematization of scientific and normative literature, comparison, logical analysis, questionnaire survey and summarization. As a result of the research, lists of the main factors determining the risk of material misstatement and specific risks were compiled, the completeness of which was confirmed during a questionnaire survey of auditors and auditor assistants working in Lithuanian audit companies. The results of the research show the necessary need for a more thorough assessment of specific risks. Compiled lists of factors determining the risk of material misstatement and specific risks can be useful for auditors of audit companies to assess the risk of material misstatement of financial statements.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48338677","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Assessment of the Impact of Airlines External Environmental Factors on the Probability of Bankruptcy Risks in the Context of the COVID-19 新冠肺炎背景下航空公司外部环境因素对破产风险概率的影响评估

Buhalterines Apskaitos Teorija ir Praktika Pub Date : 2022-11-16 DOI: 10.15388/batp.2022.45

K. Senkus, Irma Kamarauskienė, Samanta Šedytė

{"title":"Assessment of the Impact of Airlines External Environmental Factors on the Probability of Bankruptcy Risks in the Context of the COVID-19","authors":"K. Senkus, Irma Kamarauskienė, Samanta Šedytė","doi":"10.15388/batp.2022.45","DOIUrl":"https://doi.org/10.15388/batp.2022.45","url":null,"abstract":"The paper analyses which external environmental factors had the greatest impact on the probability of airline bankruptcy risk in the pre-pandemic and pandemic periods. In view of the strengths and weaknesses of the models selected and presented, the Altman Z 'score model was chosen for the study. It has been modified by recalculating the coefficients for the model's weighted indicators. The investigation included environmental macroeconomic statistics and financial data of 49 airlines in the airline sector over the span of ten years (2011-2021). The correlation method has identified the severity of external factors in connection with bankruptcy risks during the pre-pandemic and pandemic timeframe and has established a correlation between fluctuations in the risk of bankruptcy of the airline sector and environmental factors. Based on the results obtained, conclusions were drawn on the link between external environmental factors and changes in the sector’s bankruptcy risk score in the context of the COVID-19 pandemic. The results of the comparative analysis method showed that the influence of environmental factors analysed in Europe, North America, South America, and Oceania differs due to the predominance of business culture in the region. Overall, however, legal factors had the biggest negative impact on the sector before the COVID-19 pandemic (2011-2018), while other factors (passengers, competitors, labour force, and creditors) were weakly correlated with the likelihood of bankruptcy risk. During the COVID-19 pandemic, the most positive relationship between creditors intensified.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-11-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66922124","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Evaluation of Salaries and Their Factors in Lithuania 立陶宛工资及其影响因素的评估

Buhalterines Apskaitos Teorija ir Praktika Pub Date : 2022-09-06 DOI: 10.15388/batp.2022.44

R. Subačienė, Gintarė Bruzdeilynaitė

{"title":"Evaluation of Salaries and Their Factors in Lithuania","authors":"R. Subačienė, Gintarė Bruzdeilynaitė","doi":"10.15388/batp.2022.44","DOIUrl":"https://doi.org/10.15388/batp.2022.44","url":null,"abstract":"Salaries and wages are widely analysed in legal, economic and social dimensions. Remuneration reflect many aspects, therefore, they play a significant role for the individual, for whom it is often the main source of livelihood, for the company, for which the compensation of the employee's work is both business expenses and elements of business execution, and for the state, which directly influences wages through its regulatory mechanisms and for which the amount of salary is an important indicator of society's standard of living. The purpose of the study is to evaluate the salaries forms and systems applied in Lithuanian companies and the factors affecting them. To achieve the goal, the methods of scientific literature analysis, information grouping, systematization, and generalization were applied. A questionnaire survey was conducted in Lithuania in order to assess the forms and systems of salaries and the factors affecting them. The results of the study show that internal factors have the greatest influence on wages. External factors of greatest impact are the salary level in the region/country, labour market conditions, and the impact of the government. In Lithuanian companies, the time based form of salaries is most widely used, the unit based form is used in 19%, and the mixed form - in 26% of all companies. The research results show that the trends in the development of salaries’ systems are aimed at developing the employee's individual abilities, promoting his motivation to achieve both personal and company results, compensation for the work performed on different forms, with the purpose to achieve maximum definiteness, clarity and objectivity of the systems.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49359704","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Solving the Terminology Problem of Accounting Manipulations (Earnings Management and Creative Accounting) 解决会计操纵的术语问题(盈余管理与创新会计)

Buhalterines Apskaitos Teorija ir Praktika Pub Date : 2022-08-18 DOI: 10.15388/batp.2022.43

Diana Bachtijeva

引用次数: 1

Peculiarities of the use of indirect costs allocation method, based on the assignment of indirect costs to departments 利用间接成本分摊法的特殊性，将间接成本分配给各部门

Buhalterines Apskaitos Teorija ir Praktika Pub Date : 2022-07-13 DOI: 10.15388/batp.2022.42

D. Tamulevičienė, J. Mackevičius, Ermina Liubinaitė

{"title":"Peculiarities of the use of indirect costs allocation method, based on the assignment of indirect costs to departments","authors":"D. Tamulevičienė, J. Mackevičius, Ermina Liubinaitė","doi":"10.15388/batp.2022.42","DOIUrl":"https://doi.org/10.15388/batp.2022.42","url":null,"abstract":"No costing method can guarantee that cost accuracy will be 100% correct. This is primarily due to the problem of attributing indirect costs to the cost of a product or service. However, in recent decades, most of the research on the allocation of indirect costs has focused on Activity Based Costing (ABC) method, which is too complex and too costly for many companies. In contrast, research into the method of allocating indirect costs to departments has been unduly reduced. This method, often referred to as the traditional approach, is popular with the vast majority of companies and, if properly applied, would result in a reasonably accurate allocation of indirect costs to the cost of goods and services. The objective of the study is to reveal the peculiarities of the application of indirect cost allocation method based on the assignment of indirect costs to departments, with a view to improving the efficiency of the use of this method in the assignment of indirect costs to the cost of goods or services. The paper examines the peculiarities of the traditional method of allocating indirect costs, proposing not only a sequence for allocating these costs, but also the criteria for selecting the basis for the allocation of indirect costs, alternative methods of allocating indirect costs to production units, and the principles for calculating the indirect cost rate. All of this would allow enterprises to apply the indirect cost allocation method, based on assignment oh indirect cost to departments, much more effectively, both in financial accounting, for the purpose of determining cost of sales for the preparation of financial statements, and in management accounting, for the purpose of making various management decisions.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66922113","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Identification of key qualitative characteristics used to assess the significance of misstatements identified in the financial statements 识别用于评估财务报表中发现的错报的重要性的关键质量特征

Buhalterines Apskaitos Teorija ir Praktika Pub Date : 2022-05-04 DOI: 10.15388/batp.2022.41

Audrius Masiulevičius

{"title":"Identification of key qualitative characteristics used to assess the significance of misstatements identified in the financial statements","authors":"Audrius Masiulevičius","doi":"10.15388/batp.2022.41","DOIUrl":"https://doi.org/10.15388/batp.2022.41","url":null,"abstract":"Financial statements may be misstated for quantitative reasons, such as mathematically incorrect reporting of assets, liabilities or other. Misstatements in the financial statements may also be qualitative. It is the qualitative characteristics of the misstatement that reflect the significance of the misstatement not for mathematical magnitude, but for other reasons, such as changes in profitability trends or illegal activities. To date, auditors have dedicated more attention to the quantitative characteristics of misstatements and the qualitative characteristics have not been adequately assessed. And although the problem is well known to scientists and practitioners, little action has been taken to date. The objective of the study reflected in this article is to identify the key qualitative characteristics that auditors should consider in deciding the significance of the misstatements identified in the financial statements. A list of fifteen key qualitative characteristics was compiled during the study and the completeness of the list was confirmed by an expert survey. The list of key qualitative characteristics will not only assist the auditors in deciding on the significance of the misstatements identified but may also be used in further research to deepen the scientific knowledge of the qualitative characteristics.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66922076","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Undergraduate Business Students’ Perceptions of Accounting Practices and Profession 商科学生对会计实务与专业的认知

Buhalterines Apskaitos Teorija ir Praktika Pub Date : 2022-02-28 DOI: 10.15388/batp.2022.40

Aleksandra Pečiūrienė

{"title":"Undergraduate Business Students’ Perceptions of Accounting Practices and Profession","authors":"Aleksandra Pečiūrienė","doi":"10.15388/batp.2022.40","DOIUrl":"https://doi.org/10.15388/batp.2022.40","url":null,"abstract":"Attraction of advanced students interested in studying at HEIs for an accounting major degree internationally remains a constant challenge to the accounting profession since the 1990s. To meet the demands it faces, the profession needs to be attractive for students who have the potential to become both technically competent professionals with good analytical abilities and communicative team players, able to understand the expanding business environment and think creatively. Unfortunately, there is a risk that potential students may possess false perceptions of accounting practices and profession. The aim of the research is to explore the perceptions of accounting of the students enrolled in the studies for non-accounting major degree of Professional Bachelor in Business Administration at Lithuanian HEIs. Foremost, the paper analyses the studied assessing approaches and tools used in the notable prior research on the topic. This is followed by the revealed methodology and analysed findings for the research carried out. One of the more important discovers was that the female students assessed the accounting significantly as more definite, boring, precise, and compliance driven than male students. Even considering the abovementioned differences, the results of the perception factors’ analysis strongly suggest that the surveyed students despite their gender in the mass hold traditional stereotypical perceptions of accounting. Due to sufficient number of the surveyed students, findings in overall are applicable to the target group of the research. Finally, the paper provides conclusions, limitations and insights for feasible further research in the study area.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66922065","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Can Creative Accounting be Equated with Creativity and Called Positive? 创造性会计可以等同于创造性并被称为积极的吗?

Buhalterines Apskaitos Teorija ir Praktika Pub Date : 2022-01-26 DOI: 10.15388/batp.2021.37

Diana Bachtijeva

引用次数: 3

Barriers for big data integration to the financial statement audit procedures 大数据整合对财务报表审计程序的阻碍

Buhalterines Apskaitos Teorija ir Praktika Pub Date : 2021-12-30 DOI: 10.15388/batp.2021.38

D. Raziūnienė, Karolis Čirba

引用次数: 0

Developing a Unified Model for Indicators for the Financial Analysis of Public Sector Entities 制定公共部门实体财务分析指标的统一模型

Buhalterines Apskaitos Teorija ir Praktika Pub Date : 2021-12-30 DOI: 10.15388/batp.2021.39

Irma Kamarauskienė

{"title":"Developing a Unified Model for Indicators for the Financial Analysis of Public Sector Entities","authors":"Irma Kamarauskienė","doi":"10.15388/batp.2021.39","DOIUrl":"https://doi.org/10.15388/batp.2021.39","url":null,"abstract":"Financial analysis is an analysis of an entity’s financial performance and position to assess its achievements and prospects, as well as, to provide the financial managers with quality up-to-date information that will help them make the right decisions in the future. The financial analysis concerns the forecasting, accounting, planning and control of certain economic activities. However, financial analysis is mainly linked to private sector entities. The issues of financial analysis of public sector entities in scientific work are addressed in a fragmented way. There is still a lack of not only scientific but also practical work to analyse the issues of financial analysis in the public sector. \u0000The article presents a modified model for the financial analysis system, the analysis indicators to be applied and their combinations. In addition to traditional indicators, the presented system includes indicators of public interest and development. The system may be used for analysing the state of public sector entities. Its results may be useful for different users of information in making appropriate decisions. \u0000Research object: the financial analysis of public sector entities. The purpose of the research is to establish a unified and modified model of the system for conducting the financial analysis of the public sector entities. Tasks: to describe the logical sequence of financial analysis after analysing and summarising the theoretical and practical aspects of the analysis of the financial position of public sector entities; to identify and group indicators for analysing the financial position of the public sector. Research methods: analysis of scientific works, methods of information grouping, comparing, detailing, generalizing.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66921556","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0