Purpose The purpose of this paper is to examine the association between accounting fraud and the gender of chief financial officers (CFOs). Design/methodology/approach This study uses a sample of US-listed firms for the period from 2000 to 2010. This paper takes this distribution of the sample observations because firms sanctioned by the Securities and Exchange Commission as reported in Accounting and Auditing Enforcement Releases for fraud are more heavily weighted in the 2000 to 2010 period. Findings This study provides considerable evidence to suggest that firms with female CFOs are negatively associated with accounting fraud. The study also suggests that in state-owned enterprises, in which political concerns are likely to be more pronounced, the relationship between female CFOs and accounting fraud is negatively less significant. This study conducts an additional test about when and why boards’ diversity reduces accounting fraud or concerns. The result shows that the structure of gender-mixed boards is better than male-only boards. Therefore, it is important to control the activities or decisions of powerful chief executive officers. Research limitations/implications In general, the findings contribute to the current discussion on the necessity of increasing gender diversity as a corporate governance mechanism. This study is specifically focussed on CFOs that may directly have important implications for financial reporting and corporate governance. Originality/value This paper extends prior research by addressing the potential effects of female CFOs on accounting fraud. For example, Zhou et al. (2018) examine the relationship between executive compensation and the incidence of corporate fraud in Chinese listed companies from the perspective of delisting pressure. The result documents that there is no a relationship between CFO gender and accounting fraud. The results, however, find that female CFOs are negatively associated with accounting fraud; meaning that the presence of female CFOs brings positive implications for financial reporting and corporate governance.

The purpose of this study is to examine and analyze the effect of the Voluntary Disclosure Program (VDP) on the perception of taxpayers, and is moderated by government trust. The data collection technique used in this study is convenience sampling. This study used a sample of 115 respondents from KPP Pratama Surabaya Mulyorejo. The data used are primary data obtained through questionnaires and interviews with taxpayers. The data analysis technique used validity, reliability, classical assumptions and MRA (Moderated Regression Analysis). The results of the research based on hypothesis testing, namely the Voluntary Disclosure Program (X) partially statistically has an influence on the Taxpayer Perception (Y) and moderated by the Government Trust (Z) can strengthen the influence between the regression models.

This research aims to improve activity and learning outcomes of students in the subject of Advanced Financial Accounting especially the material headquarters and branch offices by integrating the model of cases based learning and direct instruction. In the model case based learning, students are faced with a real case to be solved. Therefore, it stimulates their activities in learning. While,the model of direct instruction is a declarative and procedural learning process that makes students more understand the material. The results of this study show that there is the increase of activity and learning outcomes of students, evidenced by the increase of value and percentage of learning outcomes in the course of Advanced Financial Accounting.Keywords: Cases Based Learning, Direct Instruction, Activity, andLearning Outcomes of Students.

In the face of the super contagious and deadly COVID-19 pandemic, the government has to accelerate planning and make quick decisions to contain the virus and provide necessary assistance to the affected people. Therefore, amid this global health crisis, public fund management procedures may undergo significant modifications. This study considers how urgency is implicated in the village fund management during COVID-19 in Indonesia. A case study of an East Javanese village was conducted between May and August 2020. In-depth interviews with four key managers and eight beneficiaries of the fund yielded interesting findings. Particularly, two key elements formerly practised by the village fund managers, namely transparency and accountability, were largely omitted. Consequently, some of the locals being interviewed claimed that a portion of the funds was misappropriated. Arguably, urgency warrants some adaptation, and hence transparency and accountability may have to be forfeited (to some extent) to expedite the fund allotment. However, our findings imply that opportunistic behaviour may occur among the fund managers. Consistent with the notion of strategic responses to institutional pressure, the urgency of dealing with the crisis fund may prompt the higher authorities to adopt an adaptive regulating style, hence relaxing their coercive pressure, and allowing fund managers to pursue their self-interest.

Peran koperasi sangat penting dalam menumbuhkan dan mengembangkan potensi ekonomi kerakyatan, oleh karena itu agar berdaya guna maka koperasi harus dikelola dengan baik. Survival koperasi dalam kenyataannya harus didukung oleh sistem pelaporan yang handal, rasional efektif dan efisien sehingga kehadirannya dapat dirasakan manfaatnya oleh masyarakat dan lingkungan sekitarnya. KUB Rosan Kencana merupakan Koperasi Sekunder sebagai wadah resmi petani tebu di Jawa Timur yang memiliki anggota sebanyak 46 Koperasi Primer. Keseragaman pandangan (standarisasi), timeline penyusunan rencana kerja, dan pertanggung jawaban sangat diperlukan. Tujuan keseragaman atau standarisasi adalah meningkatkan kredibilitas dan kepercayaan pihak yang berkepentingan, bukan hanya sebagai pertanggungjawaban pengurus kepada anggota atas pengelolaan keuangan koperasi, melainkan juga sebagai tolok ukur prestasi dan manfaat yang telah dicapai oleh koperasi yang sangat diperlukan oleh pihak-pihak lain yang berkepentingan. Namun pada umumnya laporan Koperasi Primer belum terstandar, hal ini disebabkan karena: 1)  belum terdapat pedoman standarisasi pelaporan dari koperasi sekunder; 2) laporan pertanggungjawaban koperasi dilakukan sesuai dengan kemampuan para pengurus atau pengelola; 3) minimnya pemahaman pengelolaan keuangan dan pelaporan keuangan yang baik dan benar; 4) intepretasi aturan perkoperasian yang berbeda-beda.