GATR Journal of Finance and Banking Review VOL. 6 (3) SEPTEMBER- DECEMBER 2021最新文献

{"title":"Determinants of Audit Quality at Public Accounting Firms","authors":"Audrey Michelle Wenny Yolanda, K. Kartini, G. Pontoh","doi":"10.35609/jfbr.2021.6.3(3)","DOIUrl":"https://doi.org/10.35609/jfbr.2021.6.3(3)","url":null,"abstract":"Objective – This study aims to examine and prove the effect of education, experience and audit fee on audit quality.\u0000Methodology – The data used are primary data in the form of questionnaires distributed to auditors, both senior and\u0000junior auditors at Public Accounting Firms located in Sulawesi. The questionnaires distributed to respondents were 46\u0000auditors and 42 questionnaires were returned and able to processed.\u0000Findings – This research used a quantitative approach by measuring the objective data through scientific calculations,\u0000derived from samples of certain objects to answer a number of questions. The sampling technique used in this study is\u0000purposive sampling by using certain criteria and the model used is multiple linear regression analysis. The results of this\u0000study indicate that education, experience and audit fee have an effect on audit quality.\u0000Novelty – Audit quality is a representation of the auditor's performance as an audit service provider and also the auditee\u0000as an audit service user. As a liaison between the interests of financial statement users and the company, auditors are\u0000required to improve the quality of their services which in turn will have an impact on quality of the audit results.\u0000Auditors with adequate education and experience and appropriate audit fee in performing audit services will have an\u0000effect on the quality of the resulting audit.\u0000Type of Paper: Empirical\u0000JEL Classification: M40, M49.\u0000Keywords: Audit, Education; Experience; Fee; Quality","PeriodicalId":249743,"journal":{"name":"GATR Journal of Finance and Banking Review VOL. 6 (3) SEPTEMBER- DECEMBER 2021","volume":"70 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115360963","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":"External Shariah Audit Services from Practitioners’ Views: The Case\u0000of Malaysian Islamic Banks","authors":"M. R. Yasoa', S. F. Muhamad, T. Abdullah, M. Yusoff, N. M. Said, S. Zainuddin, N. M. Nasir","doi":"10.35609/jfbr.2021.6.3(4)","DOIUrl":"https://doi.org/10.35609/jfbr.2021.6.3(4)","url":null,"abstract":"Objective – This paper investigates the possibility and feasibility of Malaysia's Islamic banking industry hiring external\u0000Shariah audit (ESA) services in the audit fraternity as one of the Shariah governance mechanisms. Some of the scholars\u0000argued that ESA is more independent and is able to strengthen the existing Shariah compliance in the industry.\u0000Methodology – This study employs a qualitative method by utilising semi-structured interviews with nine key industry\u0000players: Shariah auditors, Heads of Shariah audit, Shariah Committee (SC) Member, and Chief Shariah Officer. Data\u0000gathered from the interviews was transcribed and analysed using Atlas.ti software.\u0000Findings– A series of interviews reveal that given the current practices by the Islamic banking industry, it could be\u0000inferred that the Malaysian Islamic banking industry is not ready to exercise the ESA practices. This unreadiness is due\u0000to several factors, such as ESA costs outweighing its benefits, the fear of reputational risk, and anxiety of leaking\u0000confidential information to rivals.\u0000Novelty – The Shariah audit research especially relates to external Shariah audit is considered limited.\u0000Type of Paper: Empirical\u0000JEL Classification: E44, G10, G20.\u0000Keywords: External Shariah audit; Islamic Banks; qualitative method; Shariah governance; Malaysia","PeriodicalId":249743,"journal":{"name":"GATR Journal of Finance and Banking Review VOL. 6 (3) SEPTEMBER- DECEMBER 2021","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127021648","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":"Intention Towards Using Loan in Income Generating Activities: A\u0000Conceptual Study Among Poor and Low-Income Households","authors":"N. M. Said, N. Nawi, Noorul Azwin Md Nasir, W. Zulkiffli, A. Mamun","doi":"10.35609/jfbr.2021.6.3(1)","DOIUrl":"https://doi.org/10.35609/jfbr.2021.6.3(1)","url":null,"abstract":"Objective – Even though the country has done a fantastic job of eradicating poverty, some significant challenges and\u0000concerns come as a result of globalisation. The following are important concerns that must be solved as the country\u0000enters a new category of poverty.\u0000Methodology – Malaysia is an impendence country which variety population segmentation based on ethnicity as well\u0000as religion. In actuality, it has the potential to aggravate social issues, particularly in Malaysia. Indeed, Malaysia has\u0000adopted many social programmes including economic and social investment.\u0000Findings– However, poor people in rural and urban areas since poverty has long been seen to be a rural issue with more\u0000than half of all family units falling into this category in Malaysia. Besides, there is a lack of awareness of the causes and\u0000sources of poverty as well as a strategy for dealing with the issue. In addition, there is currently a scarcity of research on\u0000the influence of anti-poverty initiatives on community welfare in the Malaysian context.\u0000Novelty – Hence, low-income people's goals regarding the Malaysian government's incentive or programme to improve\u0000their income are conceptualised in this paper by concern the Theory of Planned Behaviour with four variables namely\u0000attitude, subjective norms, perceived behavioural control, and entrepreneurial competencies.\u0000Type of Paper: Review\u0000JEL Classification: D10, D14, D19.\u0000Keywords: Attitude, Entrepreneurial Competencies, Entrepreneurial Intention, Perceived Behavioural Control,\u0000Subjective Norms","PeriodicalId":249743,"journal":{"name":"GATR Journal of Finance and Banking Review VOL. 6 (3) SEPTEMBER- DECEMBER 2021","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126778395","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":"Insurer’s Role in Intensifying Environmental Sustainability\u0000And Social Development","authors":"Soumya Sasidharan, V. Ranjith, Sunitha Prabhuram","doi":"10.35609/jfbr.2021.6.3(2)","DOIUrl":"https://doi.org/10.35609/jfbr.2021.6.3(2)","url":null,"abstract":"Objective – Sustainable insurance is the new concept that emerges in the current state, that every country adopting\u0000now. The objective of the study is to identify the insurance industry's role and contribution to promoting environmental\u0000sustainability. To outline sustainable insurance and sustainable/green products and services.\u0000Methodology – This paper explores the contribution of the insurance industry and its role in promoting environmental\u0000sustainability and social development. This is a theoretical paper, focused on the secondary sources of data from\u0000research publications, websites, books, journals, and articles. To achieve the objectives, this study will critically review\u0000previous literature and assess contemporary views from different perspectives.\u0000Findings– Various insurers are frequently focusing on their progress, enhancing their share of the market, and\u0000maintaining better risks to achieve marketplace success. Insurers should always be on the lookout for new ways to set\u0000themselves apart from the competition. The implication for insurers is that their actions matter a lot when it comes to\u0000environmental issues and providing green insurance solutions can open new business opportunities for the industry.\u0000The answer may lie in marketing new products related to potential climate change and the corresponding\u0000sustainability/green insurance.\u0000Novelty – Sustainable insurance is aimed primarily at developing innovative or green products and services, reducing\u0000risk, improving company efficiency, and supporting environmental, social, and financial sustainability. There hasn't\u0000been a general overview of the role of insurers in enhancing environmental sustainability and social development done\u0000yet. Theoretically, our work aids policymakers and other stakeholders in better understanding the role of insurers in\u0000enhancing environmental sustainability and social development.\u0000Type of Paper: Review\u0000JEL Classification: G20, G22, G23.\u0000Keywords: Insurance, Sustainability, Green insurance, Green products and services, Sustainable Development.","PeriodicalId":249743,"journal":{"name":"GATR Journal of Finance and Banking Review VOL. 6 (3) SEPTEMBER- DECEMBER 2021","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124973279","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}