Open AccessClient’s Effort in Intervening State’s Financial Audit Result: Grounded-Theory Approach
Author(s) -
Muhammad Ikbal
Publication year - 2020
Publication title -
jabe (journal of accounting and business education)
Language(s) - English
Resource type - Journals
eISSN - 2528-729X
pISSN - 2528-7281
DOI - 10.26675/jabe.v5i1.12458
Subject(s) - audit , joint audit , grounded theory , accounting , financial audit , business , audit plan , government (linguistics) , audit evidence , external auditor , internal audit , public relations , qualitative research , sociology , political science , social science , linguistics , philosophy
This paper draws its conclusions using an inductive approach. We find interesting symptoms in the field related to clients' efforts to influence audit opinion in the public financial audit process in various regions in Indonesia. For the purpose of inductive reasoning, we use a grounded theory approach as a tool for analysis and for drawing conclusions. Our findings are that there are at least seven ways and efforts taken by clients to intervene with the audit decisions made by BPK, and thus we eventually formulate a theory that the audit system in the government requiring interaction between the auditee, in this case the financial management apparatus and the BPK auditor, gives birth to a communication. This communication is used by the auditee to influence the results of the audit. The research implication is that there are ways for auditors to prevent clients from misusing the opportunities to influence audit result.