International Journal of Management, Finance and Accounting最新文献_第3页

Financial Reporting Quality and Control System: A Mixed Approach Assessment 财务报告质量和控制系统:一种混合方法评估

International Journal of Management, Finance and Accounting Pub Date : 2023-02-25 DOI: 10.33093/ijomfa.2023.4.1.1

Mansur Lubabah Kwanbo, Esther Ali Baba, Solomon Akanet, M. Tanko

{"title":"Financial Reporting Quality and Control System: A Mixed Approach Assessment","authors":"Mansur Lubabah Kwanbo, Esther Ali Baba, Solomon Akanet, M. Tanko","doi":"10.33093/ijomfa.2023.4.1.1","DOIUrl":"https://doi.org/10.33093/ijomfa.2023.4.1.1","url":null,"abstract":"Listed firms have been reported by regulators to be tangled in financial scandals that have made the quality of their financial reports doubtful due to inadequate control systems of risk assessment, monitoring, information and communication, control environment and control activity. This study examines the relationship between financial reporting quality and the internal control system of listed firms in Nigeria. The research relieda hybridixed approach that sourced primary and secondary data using a bilateral convergent paralleled mixed design. The research method adopted is the interpretive post-action multiple case study that employs reduction and multiple regression as its data analysis techniques. Comparatively, results from both sources of data indicate that internal control system components are determinants of financial reporting quality. One of the implications of the findings on practice is that having financial and accounting experts on the board of directors that uses such expertise on risk assessment inhibits not achieving reporting quality. The study concludes that risk assessment improves financial reporting quality and recommends more such experts on the board of Nigerian firms.","PeriodicalId":303842,"journal":{"name":"International Journal of Management, Finance and Accounting","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129949198","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: 0

Moderator Effect of Audit Committee on Earnings Management and Board Diversity 审计委员会对盈余管理和董事会多元化的调节作用

International Journal of Management, Finance and Accounting Pub Date : 2023-02-25 DOI: 10.33093/ijomfa.2023.4.1.3

Mohammed Ibrahim, N. Mohammed, M. A. Hamza

{"title":"Moderator Effect of Audit Committee on Earnings Management and Board Diversity","authors":"Mohammed Ibrahim, N. Mohammed, M. A. Hamza","doi":"10.33093/ijomfa.2023.4.1.3","DOIUrl":"https://doi.org/10.33093/ijomfa.2023.4.1.3","url":null,"abstract":"This study examined the effect of board diversity, audit committee and earnings management of oil and gas (o&g) companies listed in Nigeria stock exchange. Female directors and foreign directors served as proxies for board diversity, audit committee independence and meeting frequency were moderating variables to study possible discretionary accruals in earnings. Eleven o&g companies in Nigeria that were listed that had consistently produced audited yearly financial reports from 2009 to 2019 were employed to accomplish the study's goals. Regression models with fixed and random effects were utilised in the investigation. The outcome showed that earnings management and the board diversity of listed o&g companies in Nigeria was moderated by the audit committee. The findings suggested that Nigerian-listed oil and gas businesses should give a gender quota for female directors. It is advised that regulators consider the number of meetings that audit committees hold, as it is the members' intelligence to comprehend the financial ramifications of management decisions rather than meeting frequency that determines the monitoring of managers' opportunistic attitudes.","PeriodicalId":303842,"journal":{"name":"International Journal of Management, Finance and Accounting","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133855434","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: 0

An Analysis of Factors Affecting Malaysia’s Youth Unemployment Rate 影响马来西亚青年失业率的因素分析

International Journal of Management, Finance and Accounting Pub Date : 2023-02-25 DOI: 10.33093/ijomfa.2023.4.1.5

Neha Bhubhindar Singh, Yvonne Lean-Ee Lee

引用次数: 0

A Review of Perceived Risk Role in Autonomous Vehicles Acceptance 感知风险在自动驾驶汽车接受中的作用综述

International Journal of Management, Finance and Accounting Pub Date : 2023-02-25 DOI: 10.33093/ijomfa.2023.4.1.2

H. J. Sim, T. B. Chen, Lau Teck Chai, Nasreen Khan

{"title":"A Review of Perceived Risk Role in Autonomous Vehicles Acceptance","authors":"H. J. Sim, T. B. Chen, Lau Teck Chai, Nasreen Khan","doi":"10.33093/ijomfa.2023.4.1.2","DOIUrl":"https://doi.org/10.33093/ijomfa.2023.4.1.2","url":null,"abstract":"The purpose of this study is to critically review literature pertaining to the theoretical concept of perceived risk and its role in autonomous vehicle (AV) studies. A mapping on the placement of perceived risk to explain its position concerning AV acceptance either as a direct predictor or mediator as well as the number of dimensions used (i.e., single or multi-dimensions) in the context of AV, will be derived based on the critical review. Interestingly, a critical gap was discovered in which very little attention had been paid to the use of perceived risk as the multidimensional constructs that included financial risk, time risk, performance risk, psychological risk, social risk, and physical risk. The embedded meaning in the single perceived risk term might be one of the reasons leading to the inconclusive findings on the understanding of public acceptance of AVs. Furthermore, the review revealed that the role of perceived risk could be classified into four clusters using a knowledge map. This study enriches the literature by providing a summary framework map for various dimensions of perceived risk used in studying the public acceptance of AVs. Insights of the framework can help researchers to formulate better future research directions in evaluating the impacts of constructs in adopting AVs.","PeriodicalId":303842,"journal":{"name":"International Journal of Management, Finance and Accounting","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126762354","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: 0

Ownership Structure and Earnings Management Practices: An Empirical Evidence 股权结构与盈余管理实践:一个实证证据

International Journal of Management, Finance and Accounting Pub Date : 2023-02-25 DOI: 10.33093/ijomfa.2023.4.1.4

Muhammad Shaheer Nuhu, Z. Ahmad, Lim Ying Zhee

{"title":"Ownership Structure and Earnings Management Practices: An Empirical Evidence","authors":"Muhammad Shaheer Nuhu, Z. Ahmad, Lim Ying Zhee","doi":"10.33093/ijomfa.2023.4.1.4","DOIUrl":"https://doi.org/10.33093/ijomfa.2023.4.1.4","url":null,"abstract":"This paper aims to analyse the mitigating effects of ownership structure on earnings management (EM) practices. Data were collected from firms listed on Bursa Malaysia’s main market, covering the years 2011 through 2021. Panel Regression was employed to analyses the data, with the aid of STATA software version 17. The finding of this study confirmed significant negative association between foreign ownership (FOW) and EM of listed firms in Malaysia. Additionally, managerial ownership (MOW) and ownership concentration (OC) were found to be insignificantly related to EM. Similarly, the two control variables included in the analysis, only firm size (FISZ) was found to be significantly related to EM practices. Practically, this study offers an effective framework for OC, MOW, FOW and EM to reduce executive manager's opportunistic behaviour. The findings from this study supports the need for broader understanding so that investors and other stakeholders can see through earnings reports and, as a result, make informed contractual decisions, particularly when those decisions pertain to non-owner-controlled firms. In addition, the study’s findings provide helpful information to stakeholders in Malaysian listed companies on the value of FOW and it influence on EM mitigation.","PeriodicalId":303842,"journal":{"name":"International Journal of Management, Finance and Accounting","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125101958","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: 0

Consumers' Intention to Continue Using Cryptocurrency Mobile Wallets in Malaysia 马来西亚消费者继续使用加密货币移动钱包的意愿

International Journal of Management, Finance and Accounting Pub Date : 2022-08-31 DOI: 10.33093/ijomfa.2022.3.2.1

Nabila Putri Ghaisani, Rathimala Kannan, Firdaus Basbeth

{"title":"Consumers' Intention to Continue Using Cryptocurrency Mobile Wallets in Malaysia","authors":"Nabila Putri Ghaisani, Rathimala Kannan, Firdaus Basbeth","doi":"10.33093/ijomfa.2022.3.2.1","DOIUrl":"https://doi.org/10.33093/ijomfa.2022.3.2.1","url":null,"abstract":"In Malaysia, over RM 800 million transactions were processed in one cryptocurrency platform. The central bank of Malaysia has made e-payment one of its top targets to execute a cashless payment system. However, an in-depth analysis of the literature shows a dearth of research focusing on the influencers of cryptocurrency mobile wallet acceptance, especially the intention to use them continuously. Therefore, this study uses the Post-Acceptance Model of IS Continuance to determine the elements influencing the continuance intention of cryptocurrency mobile wallets in Malaysia. This research also investigates the impact of perceived security, effort expectations, and social influence on the intention to continue the usage of cryptocurrency mobile wallets. The empirical evidence from 106 current cryptocurrency respondents shows that: (1) perceived security and satisfaction are significant factors of continuance intention, and (2) performance expectancy, effort expectancy, and social influence are insignificant factors of continuance intention. It reveals perceived security as one of the critical elements in continuance intention in the cryptocurrency field.","PeriodicalId":303842,"journal":{"name":"International Journal of Management, Finance and Accounting","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133477200","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: 2

Revisit Bonds Market and Aggregate Output Nexus: The Malaysian Case 重新审视债券市场和总产出关系:马来西亚案例

International Journal of Management, Finance and Accounting Pub Date : 2022-08-31 DOI: 10.33093/ijomfa.2022.3.2.2

Aiman Safwan Ahmad Suhaimi, Hway-Boon Ong

引用次数: 0

Understanding Household’s Intention of Recycling Clothes: An Extension of TPB with Lack of Facilities and Social Media Usage 了解家庭回收衣物的意图:在缺乏设施和社交媒体使用的情况下，城市规划的延伸

International Journal of Management, Finance and Accounting Pub Date : 2022-08-31 DOI: 10.33093/ijomfa.2022.3.2.3

Muhammad Dhia Afiq Mohd Iza Ney, Sangeetha Karunagara, Shannon Praveen, Siow-Hooi Tan

引用次数: 0

Digital Readiness Analysis in Bandung Government for Smart City Implementation 万隆政府实施智慧城市的数字化准备分析

International Journal of Management, Finance and Accounting Pub Date : 2022-02-28 DOI: 10.33093/ijomfa.3.1.2

Reza Sukmadiansyah, S. Noviaristanti

引用次数: 0

Service Quality Analysis of Tokopedia Application Using Text Mining Method 基于文本挖掘的Tokopedia应用服务质量分析

International Journal of Management, Finance and Accounting Pub Date : 2022-02-28 DOI: 10.33093/ijomfa.2022.3.1.1

Debby Kania Bustami, S. Noviaristanti

{"title":"Service Quality Analysis of Tokopedia Application Using Text Mining Method","authors":"Debby Kania Bustami, S. Noviaristanti","doi":"10.33093/ijomfa.2022.3.1.1","DOIUrl":"https://doi.org/10.33093/ijomfa.2022.3.1.1","url":null,"abstract":"Shopping transformation using online applications makes it easier for sellers and buyers to make transactions. In Indonesia, there are several shopping applications, Tokopedia is one of them. Tokopedia is one of the shopping applications developed in Indonesia. To ensure users’ loyalty to the Tokopedia application, quality analysis is done to determine how the application could be improved or developed. This study applied the Quality Measurement Theory to examine the mobile shopping application service quality with three variables: interaction quality, environmental quality, and outcome quality. The data used in this study are users’ reviews of the Tokopedia application on the Google Play Store website. Data retrieval is done by scrapping for the period June 2020 to December 2020 with a total data of 21,616 reviews. The review data is then analyzed using the text mining method. The sentiment analysis results indicated a value of 65% positive sentiment and 35% negative sentiment. In multi-class classification, the results were 16% interaction quality, 26% environment quality and 58% outcome quality. The text network analysis determined how the word network was formed and uncovered negative words mentioned in each indicator in the mobile apps service quality.","PeriodicalId":303842,"journal":{"name":"International Journal of Management, Finance and Accounting","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114334226","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