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All Journal Journal of Applied Engineering and Technological Science (JAETS) International Journal of Economics Development Research (IJEDR) INVEST : Jurnal Inovasi Bisnis dan Akuntansi Munaddhomah: Jurnal Manajemen Pendidikan Islam Journal of Applied Business and Technology PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING International Journal of Information System and Innovation Management Research in Accounting Journal
Deli, Mazzlida Mat
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Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Social Sciences Other

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Journal : Research in Accounting Journal

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Public Accountants’ Ethical Perceptions in Dealing with Client Pressure: A Qualitative Study of Accounting Firms Shanum, Arsyila Luthfia; Purwati, Astri Ayu; Deli, Mazzlida Mat
Research in Accounting Journal (RAJ) Vol. 5 No. 1 (2024): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

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Abstract

This study explores the ethical perceptions of public accountants in Jakarta when facing client pressures, employing a qualitative phenomenological approach. Through in-depth interviews with licensed auditors from mid-sized and large accounting firms, the research identifies common ethical dilemmas, decision-making processes, and the influence of organizational and cultural factors. Findings reveal that auditors frequently encounter pressures to overlook discrepancies or adjust financial statements, leading to conflicts between professional ethics and client satisfaction. The study highlights the role of firm culture, time budget pressures, and individual values in shaping ethical behavior. Strategies such as adherence to ethical guidelines, client communication, and seeking guidance from superiors were noted as key to maintaining integrity. The research underscores the need for robust ethical frameworks and continuous training to support auditors in navigating ethical challenges effectively.
Blockchain in Accounting and Auditing: A Systematic Literature Review Moktar, Noraini; Deli, Mazzlida Mat; Jamil, Ainul Huda
Research in Accounting Journal (RAJ) Vol. 6 No. 1 (2025): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v6i1.10462

Abstract

The rapid development of blockchain technology has generated significant discussion regarding its transformative potential in accounting and auditing. While blockchain offers features such as immutability, decentralization, and real-time verification, its actual impact on financial reporting quality and audit practices remains fragmented across the literature. This study aims to systematically review and synthesize scholarly research on blockchain applications in accounting and auditing over the period 2016–2026. Using a PRISMA-guided systematic literature review approach, peer-reviewed journal articles were identified, screened, and analyzed through thematic synthesis and qualitative content analysis. The findings reveal five dominant research streams: (1) blockchain and financial reporting quality, (2) audit transformation and risk reconfiguration, (3) governance and regulatory challenges, (4) crypto-asset accounting issues, and (5) technological integration with artificial intelligence and data analytics. The review indicates that blockchain enhances structural transparency and transaction traceability, potentially reducing detection risk in auditing. However, improvements in reporting quality are conditional upon regulatory clarity, governance mechanisms, and institutional readiness. Rather than eliminating audit risk, blockchain redistributes risk toward system integrity, cybersecurity, and smart contract reliability. This study contributes by integrating fragmented findings into a coherent analytical framework, identifying empirical gaps, and proposing a structured future research agenda. The results provide theoretical implications for digital accounting scholarship and practical insights for auditors, regulators, and policymakers navigating blockchain-enabled financial ecosystems.
Co-Authors Abdullah, Mohd Hafizuddin Syah Bangaan Abdullah, Siti Intan Nurdiana Wong Ahmed, Saif Asha’ari, Maryam Jamilah Awang, Hapini Azzaki , Muhammad Adnan Hamzah, Muhammad Luthfi Hamzah, Zulfadli Husin, Nanang Identiti Jamil, Ainul Huda Jamil, ‘Ainul Huda Kurniawan, Eka Kusdiana, Yayu Mahendra, I Wayan Yoga Praditya Mahyuni, Luh Putu Moktar, Noraini Muhammad Arif Musa, Sulaiman Museliza, Virna Naraswari, Dewa Ayu Seri Ni Luh Nurkariani Octafilia, Yusnita Purwati, Astri Ayu Putra, Hafiza Rauf, Ummu Ajirah Abdul Rauf, Ummu Ajirah Rauf Rimet, Rimet Riningsih, Duwi Rukmini, Meme Sarbaeni, Sarbaeni Shanum, Arsyila Luthfia Suryadi, Nanda Teddy Chandra Theresa, Adrea Hanna Utariani, Ni Ketut Raka Zahra, Tiara Aulia