Issues in Social and Environmental Accounting最新文献_第7页

Can Audit Prevent Fraudulent Financial Reporting Practices? Study of Some Motivational Factors in Two Atlantic Canadian Entities 审计能否防止财务报告舞弊行为?两个大西洋加拿大实体的动机因素研究

Issues in Social and Environmental Accounting Pub Date : 2010-06-30 DOI: 10.22164/ISEA.V4I1.47

M. Hussain, P. Kennedy, Victoria Kierstead

{"title":"Can Audit Prevent Fraudulent Financial Reporting Practices? Study of Some Motivational Factors in Two Atlantic Canadian Entities","authors":"M. Hussain, P. Kennedy, Victoria Kierstead","doi":"10.22164/ISEA.V4I1.47","DOIUrl":"https://doi.org/10.22164/ISEA.V4I1.47","url":null,"abstract":"Much as has been written and done to prevent Fraudulent Financial Reporting (FFR) practicesbut FFR is still exists in the corporate world. It is common to think about FFR practices in largecompanies for its greater amount of consequences, though such practises have negative consequencesin small companies as well. FFR practices raise questions about the legitimacy of contemporaryfinancial reporting process, roles of auditors, regulators, and analysts in financialreporting. This empirical study attempts to investigate the motivational factors of the preventionand detection of FFR through the auditing process. The interviewees were carried outwithin the entity and proprietary theoretical framework with some accounting related managementin two medium-sized organizations in Atlantic Canada in winter 2008. The findings ofthis research demonstrate that an audit is not enough to prevent and detect FFR. The auditstructure needs to be revised and employees need to be educated in order for them to betterunderstand their internal control process, and their own role. Companies need to evaluate theircontrols and internal audit process instead of relying on the yearly audit. This study found thatthe most common methods used for FFR are improper revenue recognition, understatement ofexpenses/liabilities, and overstated and misappropriation of assets.Â Copyright Â© www.iiste.org","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"4 1","pages":"65-73"},"PeriodicalIF":0.0,"publicationDate":"2010-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68168127","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

An Overview of Corporate Social and Environmental Reporting (CSER) in Developing Countries 发展中国家企业社会与环境报告(CSER)概述

Issues in Social and Environmental Accounting Pub Date : 2010-06-30 DOI: 10.22164/ISEA.V4I1.44

M. Haider

引用次数: 27

Corporate Social Reporting: A Preliminary Study of Bank Islam Malaysia Berhad (BIMB) 企业社会报告:马来西亚伊斯兰银行有限公司(BIMB)初步研究

Issues in Social and Environmental Accounting Pub Date : 2010-06-30 DOI: 10.22164/ISEA.V4I1.45

Azhar A. Rahman, M. A. M. Hashim, Fathiyyah Abu Bakar

引用次数: 56

Managerâ€™s Perception of the Importance of Environmental Accounting and its Effect on the Quality of Corporate Environmental Accounting Disclosures: Case from Indonesia 管理者对环境会计重要性的认知及其对企业环境会计披露质量的影响:来自印度尼西亚的案例

Issues in Social and Environmental Accounting Pub Date : 2010-06-30 DOI: 10.22164/ISEA.V4I1.58

Lindrianasari Lindrianasari, R. Adriyanto

{"title":"Managerâ€™s Perception of the Importance of Environmental Accounting and its Effect on the Quality of Corporate Environmental Accounting Disclosures: Case from Indonesia","authors":"Lindrianasari Lindrianasari, R. Adriyanto","doi":"10.22164/ISEA.V4I1.58","DOIUrl":"https://doi.org/10.22164/ISEA.V4I1.58","url":null,"abstract":"The purpose of this study is to compare perceptions of managers in Indonesia concerning environmentalaccounting disclosure with actual environmental accounting disclosure. The value ofthis research is making an original contribution to develop instrument in exploring managerialperception of environmental accounting disclosure. Samples for this study are corporate managerialfrom listing companies in the Jakarta Stock Exchange and also annual report companies.This research has developed strategies to measure managerial perceptions of environmentalaccounting disclosure. Mail surveys design used on this study. Analysis used for testing relationshipbetween managerial perception and environmental accounting disclosure is simpleregression test. The dependent sample variable data is the latest data published in Jakarta StockExchange. This study finds a positive correlation between managerial perception of environmentalaccounting disclosure and actual environmental accounting disclosure. This resultshows that disclosure quality and several legal sanctions in environmental aspects could beempowerment of regulator pasties to force managers to maintain their pollution and reportedtheir activity also in their annual report. In hence, legitimacy theory is used as an explanationfor corporate reactions to threats to its legitimacy vis-Ai-vis the social contract, while legitimacytheory infers motivation to incorporate environmental accounting disclosure.Â Copyright Â© www.iiste.org","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"148 1","pages":"74-87"},"PeriodicalIF":0.0,"publicationDate":"2010-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68168144","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

Accounting, Transparency and “Translation”: The Case of HUMANITARIAN Cross Cultural Governance 会计、透明度与“翻译”:人道主义跨文化治理案例

Issues in Social and Environmental Accounting Pub Date : 2009-12-31 DOI: 10.22164/ISEA.V3I2.41

Rémi Jardat

引用次数: 1

Social and Environmental Determinants of Risk and Uncertainties Reporting 风险和不确定性报告的社会和环境决定因素

Issues in Social and Environmental Accounting Pub Date : 2009-12-31 DOI: 10.22164/ISEA.V3I2.39

C. I. Lungu, Chirata Caraiani

引用次数: 4

Sustainability Disclosure among Malaysian Shari‟ah-Compliant listed Companies: Web Reporting 马来西亚符合伊斯兰教法的上市公司的可持续发展信息披露:网络报告

Issues in Social and Environmental Accounting Pub Date : 2009-12-31 DOI: 10.22164/ISEA.V3I2.42

Rapiah Mohammed, Kasumalinda Alwi, C. Jamil

{"title":"Sustainability Disclosure among Malaysian Shari‟ah-Compliant listed Companies: Web Reporting","authors":"Rapiah Mohammed, Kasumalinda Alwi, C. Jamil","doi":"10.22164/ISEA.V3I2.42","DOIUrl":"https://doi.org/10.22164/ISEA.V3I2.42","url":null,"abstract":"This paper advances previous research of sustainability disclosure by focusing on informationdisclosed in the companiesâ€™ web site rather than through annual reports. Despite looking at thelisted companies in general, this study attempts to consider the practice of disclosing sustainabilityinformation in the Malaysian Shariâ€™ah-Compliant listed companies, which represented87% of the total listed securities or 64.3% of the market capitalization on Bursa Malaysia website. This study used Islamicity Disclosure Index consists of Shariâ€™ah Compliance Indicator,Corporate Governance Index and Social/Environmental Index, and the data is analysed using acontent analysis. The results of the study suggest that the sustainability disclosure by MalaysianShariâ€™ah-compliant listed companies fall significantly on corporate governance index themes,followed by social/environmental index themes. However, Malaysian Shariâ€™ah-compliant listedcompanies did not clearly disclose the items under Shariâ€™ah compliance index. Contrary to ourexpectation, most of the companies disclose the items measured in the annual reports linked tothe companiesâ€™ web site and are thus not fully in the web site.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"3 1","pages":"160-179"},"PeriodicalIF":0.0,"publicationDate":"2009-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68168568","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: 24

Corporate Social Performance of Indian FMCG Companies Introduction of CSR, framework and Karmayog CSR Ratings with three top Indian FMCG companies CSR initiatives 印度快消品公司的企业社会责任介绍，框架和Karmayog企业社会责任评级与三家顶级印度快消品公司的企业社会责任倡议

Issues in Social and Environmental Accounting Pub Date : 2009-12-31 DOI: 10.22164/ISEA.V3I2.43

Saeed Khan

引用次数: 13

Ethical Culture and Financial Reporting: Understanding Financial Reporting Practice within Javanese Perspective 道德文化与财务报告:从爪哇的角度理解财务报告实务

Issues in Social and Environmental Accounting Pub Date : 2009-06-30 DOI: 10.22164/ISEA.V3I1.37

A. Chariri

{"title":"Ethical Culture and Financial Reporting: Understanding Financial Reporting Practice within Javanese Perspective","authors":"A. Chariri","doi":"10.22164/ISEA.V3I1.37","DOIUrl":"https://doi.org/10.22164/ISEA.V3I1.37","url":null,"abstract":"This study is a case study conducted in an Indonesian insurance company. The aim of the studyis to understand the dynamics of financial reporting in the company. Ontologically, this study isbuilt on a belief that financial reporting practice is a socially constructed reality. As a sociallyconstructed reality, such a practice involves an interaction among social actors, and betweenorganisational actors and the institutional and cultural environment in which the company operates.The main research question of this study is how organisational culture shapes the companyon the construction of its financial reporting practice. This study reveals that the companyis committed to quality financial reporting because such reporting can be used to gain legitimacyand to maintain social harmony. The company conducts itself in this way is because itreflects Javanese culture, a dominant culture in Indonesia. Furthermore, this study concludesthat the way the actors in the company construct financial reporting practice is influenced by itsorganisational culture. The organisational culture of the company, which reflects Javanese culture,is able to shape the behaviour of its actors from the top level to lower levels to conductethical and transparent business practice. Thus, as Hines (1988) claims, this paper concludesthat financial reporting practice is a socially constucted reality.Â Copyright Â© www.iiste.org","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"3 1","pages":"45-65"},"PeriodicalIF":0.0,"publicationDate":"2009-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68168435","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: 7

Internet Financial and Environmental Disclosures by Malaysian Companies 马来西亚公司的互联网财务和环境披露

Issues in Social and Environmental Accounting Pub Date : 2009-06-30 DOI: 10.22164/ISEA.V3I1.35

Ali Saleh Ahmed Alarussi, M. Hanefah, M. Selamat

引用次数: 17