Management and Accounting Review (MAR)最新文献

THE RELATIONSHIP BETWEEN AUDIT COMMITTEE, POLITICAL INFLUENCE AND FINANCIAL REPORTING QUALITY: MALAYSIAN EVIDENCE 审计委员会、政治影响与财务报告质量的关系:马来西亚证据

Management and Accounting Review (MAR) Pub Date : 2019-08-31 DOI: 10.24191/mar.v18i2.956

A. Ghazali, Nur Aima Shafie

{"title":"THE RELATIONSHIP BETWEEN AUDIT COMMITTEE, POLITICAL INFLUENCE AND FINANCIAL REPORTING QUALITY: MALAYSIAN EVIDENCE","authors":"A. Ghazali, Nur Aima Shafie","doi":"10.24191/mar.v18i2.956","DOIUrl":"https://doi.org/10.24191/mar.v18i2.956","url":null,"abstract":"This paper examines the relationship between audit committee, political influence and financial reporting quality of Malaysian listed companies. This study uses pool data consisting of 3,255 firm-year observations listed on the Main Board of Bursa Malaysia from year 2010 to 2014. The findings are robust after controlling for the endogeneity. The current findings indicates that audit committee’s independence and the frequency of audit committee meetings are effective in controlling for both real earnings management and accounting misstatements. Nonetheless, in terms of audit committee size and audit committee’ audit expertise, the relationships are still insignificant. It is important to note that there is some improvement after the corporate governance reforms since studies prior to the reforms found audit committee’s variables are ineffective towards a higher quality of financial reporting. Meanwhile, political influence is still relevant in a Malaysian business environment with regard to financial reporting quality, however, the aggressiveness of the influence may have been diluted by the improvement of recent corporate governance reform.","PeriodicalId":134711,"journal":{"name":"Management and Accounting Review (MAR)","volume":"197 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124399482","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

ASSESSING THE RELATIONSHIP BETWEEN INFORMATION TRANSPARENCY THROUGH SOCIAL MEDIA DISCLOSURE AND FIRM VALUE 通过社交媒体披露评估信息透明度与企业价值的关系

Management and Accounting Review (MAR) Pub Date : 2019-08-31 DOI: 10.24191/mar.v18i2.697

Abdalmuttaleb Musleh Alsartawi

{"title":"ASSESSING THE RELATIONSHIP BETWEEN INFORMATION TRANSPARENCY THROUGH SOCIAL MEDIA DISCLOSURE AND FIRM VALUE","authors":"Abdalmuttaleb Musleh Alsartawi","doi":"10.24191/mar.v18i2.697","DOIUrl":"https://doi.org/10.24191/mar.v18i2.697","url":null,"abstract":"Based on the signaling theory, managers disclose the firm's high performance to maintain their positions and receive rewards. On the other hand, users of financial information prefer the transparency of information rather than the quantity of disclosed information. Online financial disclosure as an output of advanced technology provides useful, timely and verifiable information for decision making. Nevertheless, the level of IFR by the Gulf Cooperation Council companies varies due to the lack of appropriate regulations. Therefore, this study investigates the association between online financial disclosure and performance in the Gulf Cooperation Council Countries. \u0000Extensive literature review was carried out and a checklist of 90 items (71 for content and 19 for presentation) was developed to measure the level of online financial disclosure for the companies that are listed in Gulf Cooperation Council bourses. \u0000 The findings show that the overall online financial disclosure in Gulf Cooperation Council is 77% Nevertheless; the results indicate a positive association between OFD and performance. Accordingly, the study recommends that regulatory bodies should develop a guideline of disclosing information through the internet in order to enhance the corporate transparency and performance among the Gulf Cooperation Council listed companies leading to reasonable economic decision making. \u0000 \u0000Keywords: Online Financial Disclosure; Performance; Voluntary Disclosure; GCC Countries.","PeriodicalId":134711,"journal":{"name":"Management and Accounting Review (MAR)","volume":"166 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132898800","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: 5

HUMAN DEVELOPMENT, UNEMPLOYMENT AND INDONESIAN MIGRANT WORKERS 人类发展，失业和印尼移民工人

Management and Accounting Review (MAR) Pub Date : 2019-08-31 DOI: 10.24191/MAR.V18I2.806

Fariastuti Djafar

引用次数: 0

AN OWNERSHIP STRUCTURES AND DIVIDEND POLICY: EVIDENCE FROM LISTED PLANTATION COMPANIES IN MALAYSIA 股权结构与股利政策:来自马来西亚上市种植园公司的证据

Management and Accounting Review (MAR) Pub Date : 2019-08-31 DOI: 10.24191/MAR.V18I2.706

S. Musallam, Coral Choo Pei Lin

引用次数: 6

PEOPLE AND AUDIT PROCESS ATTRIBUTES OF AUDIT QUALITY: EVIDENCE FROM MALAYSIA 审计质量的人员和审计过程属性:来自马来西亚的证据

Management and Accounting Review (MAR) Pub Date : 2019-08-31 DOI: 10.24191/mar.v18i2.715

Noor Adwa Sulaiman, S. Shahimi, Ranjit Kaur Nashtar Singh

{"title":"PEOPLE AND AUDIT PROCESS ATTRIBUTES OF AUDIT QUALITY: EVIDENCE FROM MALAYSIA","authors":"Noor Adwa Sulaiman, S. Shahimi, Ranjit Kaur Nashtar Singh","doi":"10.24191/mar.v18i2.715","DOIUrl":"https://doi.org/10.24191/mar.v18i2.715","url":null,"abstract":"This study seeks to add to understanding of the concept and attributes of audit quality from the perspective of those responsible for delivery audit services, the auditors, as a key constituent group in the auditing system. The study surveyed two groups of external auditors (group 1- audit partners and managerial level and, group 2 - senior auditors and junior auditors), as a basis to compare their perceptions on important of auditors and audit process attributes in achieving audit quality in practice. The study was conducted in the form of a survey, with data being gathered via questionnaire. Returned surveys from external auditors yielded a 37% response rate. Overall, top 5 highest rated attributes of audit quality reported to be most important in determining audit quality are: compliance with the International Standard Quality Control (ISCQ) 1, obtaining credible and sufficient audit evidence, technical expertise of audit team, audit work meeting the audit firms’ quality standards, and competency of the audit team. Further analysis shows that the two groups of respondents have differential views on attributes of audit quality in practice. Group 1 perceived attributes of audit quality are related to auditor’s assessment of risk and internal quality review procedures within the audit firm. In comparison, group 2 perceived auditors’ competency and compliance with relevant standards as indicators of audit quality. This study suggests differences in underlying view about attributes audit quality in practice by the two groups of auditors. Public accounting firms might be interested to understand such underlying differences so that efforts in improving audit quality in practice would be focusing on the key attributes that perceived to be important on delivery high-quality audit services. This study is significant by extending the literature on audit quality and also provides useful input to public accounting firms in improving audit quality in practice.","PeriodicalId":134711,"journal":{"name":"Management and Accounting Review (MAR)","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130755643","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: 4

DETEMINANTS OF RELIABILITY OF FINANCIAL STATEMENTS OF SCHOOL OPERATIONAL GRANT: INDONESIAN EVIDENCE 学校营运补助金财务报表可靠性的决定因素:印尼证据

Management and Accounting Review (MAR) Pub Date : 2019-08-31 DOI: 10.24191/mar.v18i2.807

A. Widagdo, Payamta Payamta, D. Nugroho

引用次数: 0

INVESTIGATING THE IMPACT OF HEDGE HORIZON UPON HEDGING EFFECTIVENESS: EVIDENCE FROM NATIONAL STOCK EXCHANGE OF INDIA 套期地平线对套期有效性的影响研究:来自印度国家证券交易所的证据

Management and Accounting Review (MAR) Pub Date : 2019-08-31 DOI: 10.24191/mar.v18i2.869

M. Kaur, K. Gupta

引用次数: 0

IMPLICATIONS OF EMPLOYEES’ WORKLOAD IN BANKING INDUSTRY: A CASE OF BIMB BRANCHES IN CENTRAL 3 REGIONS 银行业员工工作量的影响:以中部地区汇丰分行为例

Management and Accounting Review (MAR) Pub Date : 2019-08-31 DOI: 10.24191/MAR.V18I2.927

Mohd Herry Bahador, Norsaadah Isahak, Nur Nabihah Abd Razak

{"title":"IMPLICATIONS OF EMPLOYEES’ WORKLOAD IN BANKING INDUSTRY: A CASE OF BIMB BRANCHES IN CENTRAL 3 REGIONS","authors":"Mohd Herry Bahador, Norsaadah Isahak, Nur Nabihah Abd Razak","doi":"10.24191/MAR.V18I2.927","DOIUrl":"https://doi.org/10.24191/MAR.V18I2.927","url":null,"abstract":"The purpose of this study is to examine the implications of employee’s workload in Banking Industry: A case of BIMB branches in Central 3 regions. The ultimate of this study to examine whether the implications of employees’ workload in BIMB branches in Central 3 regions influence by attributes of stress, job performance and attitudes that has been encountered previously. The outcome of this study however examine that only two attributes are significantly give a positive outcome which are attitudes and job performance arising from the implications of workload. Therefore, SWOT analysis tools being used to evaluate internal and external forces organization and evaluate the benchmark BIMB with industry players such AmBank Islamic, Maybank Islamic and BIMB Branches. The results yield from the CPM findings indicates that Maybank Islamic higher scores are contributed by reward system and employment loyalty compared to BIMB and AmBank Islamic. Furthermore it will be supported by the Adam’s Equity of Motivation theory to assist Regional Managers of BIMB Branches in Central 3 regions to improvise and enhances the employees-employers exchange to change the employee’s attitudes and improve employee’s performances. The Regional Manager may appoint the employees who achieving exceed performance from his or her performance evaluation previously by giving them a role of authorithy such authority to couching of new employees on work process and schedule, inviting them in making decision in the managerial roles and organizational conferences meeting. \u0000 ","PeriodicalId":134711,"journal":{"name":"Management and Accounting Review (MAR)","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134540147","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

CEO’S GENDER, POWER, OWNERSHIP: ROLES ON AUDIT REPORT LAG Ceo的性别、权力、所有权:审计报告中的角色滞后

Management and Accounting Review (MAR) Pub Date : 2019-08-31 DOI: 10.24191/mar.v18i2.958

S. Azizan

{"title":"CEO’S GENDER, POWER, OWNERSHIP: ROLES ON AUDIT REPORT LAG","authors":"S. Azizan","doi":"10.24191/mar.v18i2.958","DOIUrl":"https://doi.org/10.24191/mar.v18i2.958","url":null,"abstract":"This study examines the role of CEO’s gender, power and ownership on audit report lag. The rapid changes of market regulations and societal norms make CEO’s characteristics emerge as evolving risk factors for corporate governance and audit research. This raises the importance for research to understand their dynamic influences on corporate financial disclosure quality specifically, timeliness. This study hypothesises that different CEO’s characteristics set different tones to the audit discussion in the boardroom. To test the hypothesis, this study uses multiple secondary data from Compustat, Audit Analytics Execucomp and BoardEX. The CEO’s characteristics are divided to three dimensions that measure gender diversity, power and ownership concentration. This study provides evidence that both CEO’s ownership and power, which proxied by (1) industrial experience and (2) social network size are significantly associated with audit report lag. However, only the association with the CEO’s power reduces audit report lag and CEO’s ownership increases it. With regards to the gender diversity, it is only effective in reducing audit report lag if other CEO’s characteristics are also presence. Overall, the results provide support the study proposition in respect of the role of CEO’s characteristics towards promoting financial reporting timeliness.","PeriodicalId":134711,"journal":{"name":"Management and Accounting Review (MAR)","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127156580","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: 3

ASSESSING GOOD GOVERNANCE PRACTICES AND DEVELOPMENT NEXUS: AN APPLICATION OF STRUCTURAL INVARIANCE ANALYSIS 评估良好治理实践和发展联系:结构不变性分析的应用

Management and Accounting Review (MAR) Pub Date : 2019-04-30 DOI: 10.24191/MAR.V18I1.802

I. Oladapo, Normah Omar, A. Rahman, Roshayani Arshad, M. Hamoudah, A. Abdurraheem

引用次数: 0