Journal of Accounting, Business and Management (JABM)最新文献_第5页

Implicit Taxes Amid Race to the Bottom in a Global Tax Game 全球税收博弈中逐底竞争中的隐性税收

Journal of Accounting, Business and Management (JABM) Pub Date : 2020-05-01 DOI: 10.31966/jabminternational.v27i1.562

I. Semenenko, Junwook Yoo, Parporn Akathaporn

引用次数: 0

An Analysis of Management Accounting System Development from the Structuration Theory Viewpoint 从结构理论的角度分析管理会计制度的发展

Journal of Accounting, Business and Management (JABM) Pub Date : 2020-05-01 DOI: 10.31966/jabminternational.v27i1.558

A. Chan

引用次数: 3

The Impact of Audit Committees on US Nonprofit Organizations’ Governance 审计委员会对美国非营利组织治理的影响

Journal of Accounting, Business and Management (JABM) Pub Date : 2020-05-01 DOI: 10.31966/jabminternational.v27i1.560

Husam Abu-Khadra

{"title":"The Impact of Audit Committees on US Nonprofit Organizations’ Governance","authors":"Husam Abu-Khadra","doi":"10.31966/jabminternational.v27i1.560","DOIUrl":"https://doi.org/10.31966/jabminternational.v27i1.560","url":null,"abstract":"All public companies in the United States are required by the securities and exchange commission (SEC) to have an audit committee. Such enforcement can be attributed to high-profile corporate failures and their connections to nonexistence, ineffective or weak audit committees and governance. Despite the efforts to establish a similar argument and enforcement structure for the nonprofit sector, the internal revenue service (IRS) has not pursued legislation, and no empirical evidence has been established to support any public policy changes. This paper contributes to the literature in this field by being the first study to examine 124,980 nonprofit organizations during the period of 2010 to 2015 to test the association between governance in nonprofit organizations and audit committees. We included fifteen measures from these organizations’ IRS Form 990 filings to formulate the study variables. We found significant evidence that the existence of audit committees improves the governance scores of nonprofit organizations. Our study findings have significant implications for nonprofit executives, policy makers and any other interested parties; these findings act as preliminary evidence to support more proactive policies regarding mandatory audit committees for nonprofit organizations","PeriodicalId":307408,"journal":{"name":"Journal of Accounting, Business and Management (JABM)","volume":"579 30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123569450","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

The Impact of E-Procurement Systems in the Biomedical Industry 电子采购系统对生物医药行业的影响

Journal of Accounting, Business and Management (JABM) Pub Date : 2020-05-01 DOI: 10.31966/jabminternational.v27i1.564

A. Seetharaman, Nitin Patwa, Simon Lai Koek Wai, Ahammed Shamir

引用次数: 0

After-Tax Discounting: A Research Edge 税后贴现:一个研究优势

Journal of Accounting, Business and Management (JABM) Pub Date : 2020-05-01 DOI: 10.31966/jabminternational.v27i1.565

Hongtao Guo

引用次数: 0

Rules-Based Accounting Standards and SEC Enforcement 基于规则的会计准则和美国证券交易委员会的执行

Journal of Accounting, Business and Management (JABM) Pub Date : 2020-05-01 DOI: 10.31966/jabminternational.v27i1.566

Devon Baranek

{"title":"Rules-Based Accounting Standards and SEC Enforcement","authors":"Devon Baranek","doi":"10.31966/jabminternational.v27i1.566","DOIUrl":"https://doi.org/10.31966/jabminternational.v27i1.566","url":null,"abstract":"This archival study investigates the association between rules-based violations and the likelihood of SEC enforcement. I utilize two samples of firms subject to SEC investigations: 1) firms with investigations that end in an enforcement action and 2) firms with investigations that are dropped, and examine the impact of rules-based accounting violations on enforcement. Each enforcement action in the sample specifically cites the GAAP standard violated, and the degree to which the standards contain rules-based characteristics is quantified. The violations are classified as either rules-based or principles-based and a multivariate analysis is performed. The “roadmap” theory suggests that firms who commit rules-based violations are more likely to be subject to SEC enforcement, while the “roadblock” theory predicts the opposite effect. \u0000Overall, the results suggest the SEC is less likely to litigate cases that involve rules-based accounting violations, or more likely to drop/dismiss investigations centered on rules-based violations, consistent with the “roadblock” theory. No evidence is found of a relation between rules-based accounting violations and the dollar magnitude of penalties assessed. These results are relevant for financial statement preparers, auditors, and regulators.","PeriodicalId":307408,"journal":{"name":"Journal of Accounting, Business and Management (JABM)","volume":"33 9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131626084","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

Impact of Total Asset Turnover Ratios on Equity Returns: Dynamic Panel Data Analyses 总资产周转率对权益回报的影响:动态面板数据分析

Journal of Accounting, Business and Management (JABM) Pub Date : 2020-05-01 DOI: 10.31966/jabminternational.v27i1.559

J. Patin, M. Rahman, Muhammad Mustafa

{"title":"Impact of Total Asset Turnover Ratios on Equity Returns: Dynamic Panel Data Analyses","authors":"J. Patin, M. Rahman, Muhammad Mustafa","doi":"10.31966/jabminternational.v27i1.559","DOIUrl":"https://doi.org/10.31966/jabminternational.v27i1.559","url":null,"abstract":"This paper is an empirical exploration of the impact of total asset turnover ratios on stock returns of 1961 US public firms in different types of industries from 2001 to 2015. Stock prices are significantly influenced by operating performance of a company in efficiently utilizing its assets. For that matter, operating efficiency (as measured by total asset turnover ratio) plays a role in portfolio investment decisions. Pedroni’s heterogeneous panel co-integration procedures, associated bivariate error-correction model (ECM), dynamic ordinary least squares (DOLS) and generalized method of moments (GMM) are applied. Both stock returns and total asset turnover ratios in levels are nonstationary with I (1) behavior. Subsequently, both variables are found cointegrated. The panel ECM estimates suggest convergence of variables toward long-run equilibrium at moderate pace with short-run interactive positive feedback effects. Again, both DOLS and GMM estimates reveal short-run contemporaneous positive effects of total asset turnover ratios on stock returns in levels. In view of the findings of this study, firms should strive to improve operating efficiency, among others, to enhance competitiveness and thereby to boost their stock prices for rewarding shareholders.","PeriodicalId":307408,"journal":{"name":"Journal of Accounting, Business and Management (JABM)","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132292490","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: 13

The Adoption of Financial Accounting Standards for Small Medium Enterprises by Muslim Entrepreneurs 穆斯林企业家对中小企业财务会计准则的采用

Journal of Accounting, Business and Management (JABM) Pub Date : 2020-05-01 DOI: 10.31966/jabminternational.v27i1.563

Muslichah Muslichah, S. Sunarto, Anang Amir Kusnanto, S. Indrawati, H. Hariyanto

{"title":"The Adoption of Financial Accounting Standards for Small Medium Enterprises by Muslim Entrepreneurs","authors":"Muslichah Muslichah, S. Sunarto, Anang Amir Kusnanto, S. Indrawati, H. Hariyanto","doi":"10.31966/jabminternational.v27i1.563","DOIUrl":"https://doi.org/10.31966/jabminternational.v27i1.563","url":null,"abstract":"This study aims to discuss the adoption of financial reporting and accounting standards for small-medium enterprises (SMEs) by Muslim entrepreneurs. A structured questionnaire was used to collect quantitative data from the SME owners. 214 Muslim owners of SME businesses participated in the survey. The results show that only a few Muslim entrepreneurs prepared financial reports regularly. The main reason for preparing the statement is for calculating tax, borrowing money, and decision making. An unexpected finding from this study is that most of the Muslim owners are unaware of Standard for SMEs. Users of SME financial reports include tax authority, banks, and owners, or shareholders. This study enriches the financial reporting studies by examining the accounting standards for SMEs in a Muslim dominated country. The findings of this study also have implications for the Institute of Indonesia chartered accountants (IICA) as standard setter. IICA must routinely disseminate these standards to SMEs and also assist them in preparing financial reports","PeriodicalId":307408,"journal":{"name":"Journal of Accounting, Business and Management (JABM)","volume":"142 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121361633","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

Socio-Demographics Characteristics on Investment Objectives of Individual Investors: Empirical Study in Indonesia 个人投资者投资目标的社会人口特征:印尼的实证研究

Journal of Accounting, Business and Management (JABM) Pub Date : 2019-10-10 DOI: 10.31966/jabminternational.v26i2.410

Nevi Danila, Zaiton Ali, B. Bunyamin, D. K. Marlinda

{"title":"Socio-Demographics Characteristics on Investment Objectives of Individual Investors: Empirical Study in Indonesia","authors":"Nevi Danila, Zaiton Ali, B. Bunyamin, D. K. Marlinda","doi":"10.31966/jabminternational.v26i2.410","DOIUrl":"https://doi.org/10.31966/jabminternational.v26i2.410","url":null,"abstract":"Every investor has a unique choice of investment based on customized needs and goals. Each investment has its characteristics. This study investigates the association between socio-demographic characteristics of individual investors and the objectives of the investments. Employing Pearson’s chi-square test with 125 respondents from securities companies in Indonesia, we suggest that the decision of investors in investing their money depends on the association between sociodemographic characteristics and the characteristics of investments' goals. The results of this study can benefit both individual investors and securities firms. For individual investors, this study can be a guideline for them to make an investment decision by considering an investment objective that suits them the most. While for the securities companies, they can market their products to investors appropriately by looking into the demographic factors of the investors and indirectly know the investors’ investments preference. More, the government needs to enhance the infrastructure of the financial sector in order to increase individuals participation in the sector","PeriodicalId":307408,"journal":{"name":"Journal of Accounting, Business and Management (JABM)","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127206760","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

Audit Fee Premium for Industry Specialization: A Developed Country Perspective 行业专业化审计费用溢价:一个发达国家的视角

Journal of Accounting, Business and Management (JABM) Pub Date : 2019-10-10 DOI: 10.31966/jabminternational.v26i2.409

Muhammad Shahin Miah

{"title":"Audit Fee Premium for Industry Specialization: A Developed Country Perspective","authors":"Muhammad Shahin Miah","doi":"10.31966/jabminternational.v26i2.409","DOIUrl":"https://doi.org/10.31966/jabminternational.v26i2.409","url":null,"abstract":"This paper examines the effects of industry specialization (city-level, nationallevel, and joint-level) on audit pricing in the Australia. By using Australian Stock Exchange (ASX) listed companies, this study documents that auditors who are industry specialists at both city-and national-level charge significantly higher audit fees compare to those auditors who are specialists either only at city-level or only at national-level industry specialist. However, in further analysis, this study documents that firms who are city-level industry specialists they charge relatively higher audit fees than nationallevel industry specialists, which is consistent with prior research on audit fee premiums studies concentrated in Australia. The greater audit fees charged by city-level industry specialists auditors are possibly attributed to recent changes in accounting regulations environment in Australia (e.g., mandatory adoption of IFRS). Such a significant shift in financial reporting environment due of IFRS adoption can affect audit expertise which may be reflected in this study. This study findings are robust in a set of alternative tests following prior research.","PeriodicalId":307408,"journal":{"name":"Journal of Accounting, Business and Management (JABM)","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114815890","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