Journal of Accounting and Management Information Systems最新文献

{"title":"Preliminary impact of IFRS 9 implementation on the Lebanese banking sector","authors":"Darine Dib, K. Feghali","doi":"10.24818/jamis.2021.03001","DOIUrl":"https://doi.org/10.24818/jamis.2021.03001","url":null,"abstract":"Research Question: What is the impact of the new requirements of the expected credit loss (ECL) model on the Lebanese banking sector? Motivation: In spite the expansion of research in respect of International Financial Reporting Standard N0. 9 (IFRS 9) in the past few years, it is still in its infancy in developing countries. Meanwhile, empirical IFRS 9 studies for banks is yet considered little as compared to the theoretical aspect. Our study seeks to fill this gap by testing the impact of IFRS 9 on the Lebanese banking sector. This paper is the first comprehensive attempt to empirically assess the estimated impact of IFRS 9 as disclosed in the 2017 financial statements. Idea: This study examines if the increase in provision based on the new ECL is strongly positively related to the average credit losses for the last 5 years, the current provisions level for the loans portfolio, the portfolio of investment securities, and the portfolio of liquid assets. Data: The data were collected from 19 consolidated banks representing 91% of the total consolidated balance sheet of all Lebanese banks. Tools: To test study’s hypotheses, we applied linear regression using SPSS. Findings: Two main results can be derived: First, we found that the impact of the new ECL model is not material to the banks’ equity if we consider the excess regulatory provisions booked in anticipation of IFRS 9. Second, we found that the increase in provision based on the ECL model is strongly positively related to the portfolio of investments securities and negatively related to the historical credit loss ratio. Contribution: Empirical IFRS 9 studies for banks is yet considered little as compared to the theoretical aspect. Our study seeks to fill this gap by testing the impact of IFRS 9 on the Lebanese banking sector. The Lebanese banks are an interesting case because they play a key role in the Lebanese economy, acting as the main channel for capital inflows into the country and financing the largest part of the government’s current account deficit.","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"313 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76221916","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}

{"title":"Accounting and information systems in Irish family SME: professionalisation effects","authors":"Martin Quinn, Peter Cleary, Catherine E. Batt, Páll Rikhardsson","doi":"10.24818/jamis.2021.03004","DOIUrl":"https://doi.org/10.24818/jamis.2021.03004","url":null,"abstract":"Research Question: Does the use of IS in family businesses differ significantly from non-family businesses? Does professionalisation of accountants positively impact the use of IS, and is there a difference between family and non-family businesses? Motivation: Research indicates family businesses have more limited implementation and use of information systems (IS) coupled with less accounting and control. As accounting is a primary user of IS, this paper explores if professionalisation of accounting may explain such reported differences in IS use. Idea: This study tests two hypotheses around IS use and professionalisation of accounting. Using a more refined measure of professionalisation of accounting than previous. Data: Data was collected from a survey of CFOs in a country with a strong family business tradition and strong professional accounting bodies. A response rate of 30% was achieved. Tools: A Mann-Witney test coupled with binary and multi-nominal regressions were used to test the hypotheses. Findings: Although professional accountants’ presence is a significant explanatory variable, the results show no significant difference in IS use between family and non-family-owned firms. However, contrary to similar studies in countries without strong professional accounting bodies, the analysis suggests that professionalisation is a significant explanatory factor in the similarities found. Contribution: By applying a more refined measure of professionalisation of accounting, this study provides a useful basis for further exploration of the professionalisation of the accounting function in family firms and links to IS use.","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"63 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80731362","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}

{"title":"Banks’ risk and the impact of audit quality on income smoothing","authors":"Konstantinos Vasilakopoulos, Christos Tzovas, Apostolos Ballas","doi":"10.24818/jamis.2021.03003","DOIUrl":"https://doi.org/10.24818/jamis.2021.03003","url":null,"abstract":"Research question: This paper investigates the impact that specific audit quality dimensions have upon European Union Banks’ income smoothing behavior. Motivation: Although previous studies have investigated the characteristics of audit quality, little is known about the audit quality in the banking sector. Excessive risk taking and business complexity may further impair auditors’ work and an audit’s outcome may be conditioned upon banks’ risk. Idea: We examine whether auditors’ independence influences bank managers’ decision to smooth income and whether this attribute depends on bank risk and systemic importance. We investigate the association between auditors’ industry specialization and auditors’ tenure with the level of Loan Loss Provisions Data: We use a sample of 133 banks from 26 European Union countries for the period 2006-2013. Tools: Similar to previous research, we use ordinary least squares analysis to test the results. Findings: Empirical findings provide evidence that the auditors’ industry expertise limits management’s discretion of high-risk banks to a greater extent relative to low risk banks. In contrast, our results imply that banks that retain the same auditor for a consecutive fiscal year are more likely to engage in income smoothing through LLPs. Furthermore, our study examines whether audit quality dimensions have different outcomes on income smoothing decisions between globally systemically important banks (GSIBs) and the rest of banks. Our results provide evidence that the impact of industry specialization and auditor tenure on EU banks accounting policy decisions differs between GSIBs and non-GSIBs. Contribution: Our analysis contributes in the existing body of research by focusing on the impact of audit quality on managements’ accounting discretion and the influence of banks’ special attributes on the audit process.","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88184297","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}

{"title":"Understanding management accountants’ satisfaction: A conceptual study","authors":"Nikhil Chandra Shil, M. Hoque, M. Akter","doi":"10.24818/jamis.2021.02003","DOIUrl":"https://doi.org/10.24818/jamis.2021.02003","url":null,"abstract":"Purpose: The study attempts to explain management accountants’ satisfaction in terms of the job they do and the system they use, develops a profile of factors impacting such satisfaction, and analyzes the implications of satisfaction on contextual factors like value creation, profitability etc. Design / Methodology / Approach: Based on a structured questionnaire survey, the study deploys a quantitative research methodology to identify the satisfiers of management accountants covering a rich profile of respondents from 113 manufacturing firms having their headquarters located in Dhaka, the capital city of Bangladesh. Contingency approach primarily leads to develop the basic theme of the study and it adopts positivistic paradigm of quantitative research. The results are analyzed through different descriptive and inferential statistical tools to draw conclusions through inductive method. Findings: Management accountants’ satisfaction is influenced by several factors which confirms the findings of other studies done on job satisfaction of employees. However, this study reveals that management accountants’ satisfaction does not depend on the system they use. This provides a scope for further study. Another important finding of the study that brings significant concern is that the satisfaction of management accountants fails to explain the changes in profitability of the firm. Practical implications: Management accountants are strategic partners to lead any venture towards success, but their satisfaction level was not studied before separately. This may be a reference work for future researchers who want to extend their studies in this area. At the same time, the findings of the study bring some modifications to the existing thoughts, like 1 Corresponding author: Nikhil Chandra Shil, Tel. (+88) 01819289589, email addresses:","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82963646","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}

{"title":"Sustainability reporting and impression management: A case study in the oil and gas industry","authors":"","doi":"10.24818/jamis.2021.02004","DOIUrl":"https://doi.org/10.24818/jamis.2021.02004","url":null,"abstract":"","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"278 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76565918","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}

{"title":"Determinants of the production and profitability of audit services in Tunisia","authors":"","doi":"10.24818/jamis.2021.02006","DOIUrl":"https://doi.org/10.24818/jamis.2021.02006","url":null,"abstract":"","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"51 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87628048","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}

{"title":"Audit quality and earnings management after communicating Key Audit Matters (KAMs) in the UAE – audacity and auditors’ perspectives","authors":"","doi":"10.24818/jamis.2021.02001","DOIUrl":"https://doi.org/10.24818/jamis.2021.02001","url":null,"abstract":"","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"44 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74270804","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}

{"title":"Institutional isomorphism, self-organisation and the adoption of management controls","authors":"","doi":"10.24818/jamis.2021.02007","DOIUrl":"https://doi.org/10.24818/jamis.2021.02007","url":null,"abstract":"","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"35 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77231637","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}

{"title":"The impact of intrinsic satisfaction factors on affective, normative, and continuance commitment of accounting professionals in Tunisia","authors":"","doi":"10.24818/jamis.2021.02002","DOIUrl":"https://doi.org/10.24818/jamis.2021.02002","url":null,"abstract":"","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"78 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83903241","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}

{"title":"Environmental, social and governance disclosure associated with the firm value. Evidence from energy industry","authors":"Dan T. Constantinescu, Chirata Caraiani, C. I. Lungu, Pompei Mititean","doi":"10.24818/JAMIS.2021.01003","DOIUrl":"https://doi.org/10.24818/JAMIS.2021.01003","url":null,"abstract":"Research Question - Is there an association between ESG factors disclosure and the firm’s value for the companies acting in energy sector? Motivation - Identifying whether a connection exists between the ESG factors disclosure and firm’s value is a current and much debated matter, with a focus on the presentation of non-financial information. The necessity of demonstrating the existence of an association is based on the inclusion of non-financial information in the company’s corporate reporting combined with financial information. Non-financial information presents the long-term prospects of a company and is focused on the value creation process, as opposed to financial information which is limited to historical data and short-term goals such as profit maximisation. In order to describe the value creation process, the company is analysed from different stakeholders’ points of view (customers, suppliers, employees, local community, government, environments activists, etc.) and the interdependencies created between the company and these stakeholders. Therefore, by choosing to present a more holistic view of a company, the management of the company may attract new capital from investors by showing that there is a positive association between ESG factors and firms’ value (Sadiq et al., 2020; Wong et al., 2020). Idea - This paper assesses the possibility of an association between ESG factors and firm’s value by developing two linear regression models. Data - The data used for the research was collected from Thomson Reuters platform based on Top 100 Global Energy Leaders established by the analysists from Thomson Reuters. Tools - The SPSS statistic program was used to apply the two research models on the data collected. Findings - The main findings of the research is that there is an association between ESG factors disclosure and firm’s value, and based on the type of the connection (positive or negative), companies may include aspects regarding non-financial information, namely ESG factors, which could attract new capital. Contribution - This paper contributes to the previous research conducted on the disclosure of ESG factors and its influence on firm’s value by showing that there is an association between ESG factors disclosure and the value of the company. The evidence obtained based on the two research models applied to the dataset may persuade the management of the companies to include non-financial information in their corporate reporting.","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"NS29 1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77825561","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}