Pelanggaran Prinsip Etika Audit dalam Dysfunctional Audit Behavior Violation of Audit Ethics Principles in Dysfunctional Audit Behavior

Dysfunctional Audit Behavior (DAB) poses a significant threat to the integrity of audit practices and ethical standards. This research delves into the intricate web of ethical violations within DAB, examining the deviations from established ethical principles in the field of auditing. The study employs a comprehensive qualitative research methodology, incorporating interviews, case analyses, and ethical frameworks to unravel the underlying factors contributing to these violations. The research uncovers the multifaceted nature of ethical breaches within DAB, focusing on issues related to impartiality, integrity, objectivity, professionalism, and confidentiality. Through in-depth analyses of real-world cases and interviews with auditors, clients, and regulatory bodies, this study aims to identify patterns and motivations driving auditors towards unethical practices. Moreover, the research explores the impact of these violations on the credibility of audit reports and the overall trust in the auditing profession. The findings of this research not only shed light on the root causes of ethical misconduct but also offer valuable insights for regulatory bodies, audit firms, and educators. By understanding the complexities of DAB, stakeholders can develop targeted strategies to prevent and mitigate these violations effectively. Strengthening ethical education, enhancing regulatory oversight, and fostering a culture of integrity within audit organizations emerge as key recommendations from this study.

Afghan Ethnic and Social Politics Depicted in ‘The Kite Runner’

This work attempts to examine the depiction of ethnic disparity between the Pashtun and Hazara in the novel, The Kite Runner. It argues that the ethnic disparity between the Pashtun and Hazara exists in the novel. It also argues that an internal orientalist discourse is embedded in the text of the novel. The Kite Runner is the first novel in English written by Khaled Hossenei, an Afghan-American (and Hazara), in the United States, in 2003. It portrays the ethno-political culture of Afghanistan from the end of monarchy (1973) till the fall of Taliban regime (2001). The story revolves around two characters: Amir, an ethnic Pashtun, Sunni, and wealthy, and Hassan, servant of Amir‘s father, an ethnic Hazara, Shia. Novel writing/reading began, in Afghanistan, in the early 20th century, while, ethnicity became salient in last three decades of the century. Afghanistan is a multi-ethnic state, comprising more than 50 ethnic groups, though, the Afghan Constitution, 2004, recognizes only 14 ethnic groups: Pashtun, Tajik, Hazara, Uzbek, Turkmen, Baluch, Pashai, Nuristani, Aimaq, Arab, Kirghiz, Qizilbash, Gujar, and Brahui. The Pashtun, Tajik, Hazara, and Uzbek are the major ethnic groups, in the order respectively, whose coethnics reside in the neighbouring states of Afghanistan such as, Pakistan, Tajikistan, Iran, and Uzbekistan. The ethnic Pashtun ruled the country throughout its history since 1747, barring two brief spans (1929 and 1992-94) when ethnic Tajik ruled. This work employs internal orientalism as its theoretical framework and applies analytical and interpretive methods. To explore discourse of ethnic disparity in The Kite Runner, Michel Foucault‘s method of discourse analysis has been applied in chapter 5. Hence, Hossenei‘s relevant statements regarding ethnic: divisions, disparity; polarity; especially, between the Pashtun and Hazara, have been analyzed and interpreted. Chapter 1 attempts to develop a conceptual base and theoretical framework.It provides an overview of the geography, charting various Afghan ethnic groups and estimates major ethnic groups on the basis of available surveys and sources in Afghanistan: Pashtun 44%; Tajik 29%; Hazara 9%; Uzbek 7% and other smaller ethnic groups constitute around 11% of the Afghan population. It also describes instances of forced displacement of tribes and ethnic cleansing in Afghanistan, besides introducing the novel, The Kite Runner, its author, Khaled Hossenei. It states research questions, hypotheses, theoretical framework and methodology too. Chapter 2 argues that qaum, a flexible term, referring to (kin, clan, village, tribe, ethnic/vocational/confessional group, profession, and/or nation) and ethnicity became salient in Afghanistan during the last three decades of the 20th century. It examines how the promulgation of 1964 Constitution in Afghanistan stirred political struggle between various ethnic groups, the Pashtun and non-Pashtun, for power, and, how, the Soviet invasion, in 1979, stimulated and politicised ethnicity. It further describes how, conversely, the Mujahideen (1992-96) and the Taliban (1996-2001), though Islamists, ethnicised politics that resulted into ethnic: violence; cleansing; and/or conflict. Ethnicity became further salient during the post-Taliban periods due to power sharing arrangements on ethnic basis. The review of existing literature on the topic in Chapter 3 points out that ethnic division, polarity, and conflict as core issues have been strengthened in Afghanistan during the last three decades of the 20th century. Sectarianism and ethnic: mobilization; cleansing also increased. During this period, foreign interference and warlordism increased ethnic and sectarian polarization, however, it did not spread to the masses. The neighbouring states of Afghanistan: Pakistan; Tajikistan; Iran; Uzbekistan; comprising a population of same ethnicity, have a natural advantage to meddle into the political affairs of Afghanistan. Chapter 4 discusses the origin and evolution of novel in Afghanistan in the 20th century. It establishes that dastan (romances) existed prior to the advent of novel in the early 20th century. It further establishes that French novel was imported into Afghanistan, in form of translation, through Sirajul Akhbar, from Turkish sources. Novel introduced Afghans to, non-existent in dastan, realism in story, character development, and plot. Imported Tajik/Soviet/Kirghiz/ Persian/Russian, and American novels have impacted the Afghan novel. The important Tajik and Kirghiz novels included: Margi Sudkur, Yatim, Gulomon, Jalladon-e Bokhara; of Sadriddin Ayni; Jamila: of Chingez Aitmatov. American novels included: White Fang of Jack London and The Grapes of Wrath of John Ernst Steinbeck.Earlier indigenous Afghan novels such as, Paighla (1950) of Sahibzada Muhammad Idrees, Be-Tarbiata Zoi (1939-40) of Noor Muhammad Taraki in Pashto, and Jihad-e Akbar (1919) of Molvi Muhammad Hussain Panjabi, Begum (1930) of Suleman Ali Jaghori in Dari, written in the 20th century, reflected societal realities. Chapter 5 establishes on the basis of interpretation and analysis of Hossenei‘s statements of ethnic politics in The Kite Runner that Pashtun is superior but treacherous; unimaginative, brutal, and aberrant, while Hazara, inferior but loyal; imaginative, humane, and protector. There exists a binary of Us (Hazara) and Them (Pashtun) in the novel. The treachery of Pashtun character, and the portrayal of Taliban confining as ethnic Pashtun is vilifying in the novel. Besides, Hossenei has eulogized the USA; therefore, the novel may also be considered an apology for the War on Terror in Afghanistan. Chapter 6 concludes that Hossenei‘s depiction of ethnic disparity in the novel seems exaggerated. He created a schism between Pashtun and Hazara with the help of orientalist knowledge and power. The division of Us (Hazara) and Them (Pashtun) in the novel is exaggerated, misleading and biased.