AJAR Asian Journal of Accounting Research最新文献

{"title":"Impact of Outsourcing on Effectiveness of Call Center Services","authors":"Kamil Oygur Yamak","doi":"10.22158/jar.v5n4p29","DOIUrl":"https://doi.org/10.22158/jar.v5n4p29","url":null,"abstract":"Call center is the frontline of communicating with customers. This paper reports the findings of a survey on service effectiveness of call center operations of mobile communication service providers in Turkey that either use in-house or outsourcing method. The primary objective of this paper is to explore how the customers of mobile communications service provider companies perceive the inbound call center processes for speed, easiness of use, first call resolution, effective inquiry and in doing that what qualities they display. For this purpose a survey was conducted with the customers who use call centers either to make an inquiry or to complain about the services. The aims were: to specify the typical behavior of mobile communications service users; how the firms handle inquiries or complaints; if they solve the problems for good and in what time or how long it takes to get an answer practically useful; to reveal the speed and timeliness of the processes. The survey was conducted with the mobile phone users in a highly populated area of Istanbul.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":"27 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89027549","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":"Does Information Asymmetry Influence Hi-tech Entrepreneurial Financing?","authors":"A. Liu","doi":"10.22158/jar.v5n4p9","DOIUrl":"https://doi.org/10.22158/jar.v5n4p9","url":null,"abstract":"Exploring the effective ways of start-up financing is an important and practical issue to technological innovation and economic development. This paper aims to investigate the impacts of information asymmetry on the high-tech start-up financing preference, and whether an entrepreneur’s internationality features moderate the main effects. A sample of 500 high-tech start-ups and new ventures was collected at Shenzhen, China. Regression models are designated for testing both the main effects predicted in research hypotheses and the predicted moderating role of an entrepreneur’s internationality features. Our test results lead to 3 findings: firstly, in the high-tech industries, the information asymmetry mitigated by disclosing intellectual properties can significantly increase the start-up preference for external financing. This finding can be explained by the reduction of agency costs of debts. Secondly, the lessened information asymmetry can shorten the life cycle of start-up financing under the pecking order hypothesis. Lastly, the liability of foreignness is observed to have a significant positive moderating role on the main effects under the investigation. It can be concluded that the information asymmetry and the liability of foreignness are crucial factors influencing start-up financing decisions.This conclusion implies that reducing the information asymmetry by adequately disclosing technological strength and tacit knowledge can benefit the entrepreneurial financing for the high-tech start-ups and new ventures at the early stages, as well as provide an effective shortcut to the start-up financing cycle. Furthermore, the introduction of overseas technologies, funds, knowledge, experiences, and entrepreneurship into the high-tech start-ups does not create the liability of foreignness, and on the contrary, it is an “asset” that can help improve entrepreneurial financing decisions.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":"75 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74198832","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 role of emotional intelligence and personality on the overall internal control effectiveness: applied on internal audit team member's behavior in Lebanese companies","authors":"Manal Abdo, K. Feghali, Mona Akram Zgheib","doi":"10.1108/ajar-04-2021-0048","DOIUrl":"https://doi.org/10.1108/ajar-04-2021-0048","url":null,"abstract":"PurposeThis paper aims to assess the influence of emotional intelligence (EI) on the perceived internal control performance in the Lebanese companies.Design/methodology/approachThe goal of this study is to decide whether there is a connection between “emotional intelligence” and perceived efficacy of “internal control” in Lebanese organizations. For the benefit and purpose of this research, a quantitative methodology will be applied. The data was collected by the use of self-directed and pre-coded questionnaires to test hypotheses made, making it a deductive research.FindingsThe findings showed that the personality traits of the members of the audit team play a key role in cultivating a control climate that is more conducive to effective control. Moreover, personality traits were key in boosting trust and openness in communication that can be seen as antecedents to having a system where all key auditing professionals within the organization can cooperate to boost the effectiveness of the internal control framework. These personality traits amplified the impact of the EI of audit manager on the overall effectiveness of the COSO framework, thus leading to improved efficiency of internal controls.Research limitations/implicationsThe exploratory aspect of this study have shown results that are general but create a basis for future comprehensive researches. This study was limited to a relatively small sample, due to the small size of Lebanon and due to the Pandemic that has limited our access to more data. This research did not regulate other relevant variables such as gender, experience, educational level and age. Nevertheless, the importance of the findings is they ascertain that internal control is not a rigid technical function that is primarily concerned with accounting and financial disciplines, rather it extends to organizational psychology and behavior.Practical implicationsThe practical implication of studying EM and personality in Lebanese organizations is to describe and understand how it affects the effectiveness of the internal control and thus the survival of the organization. When organizations are aware of such a strong impact, they will try to increase their maturity level in this regard and further seeks more efforts in tackling the EI aspect. As a summary, the practical implication of this paper is to understand how all those variables affect the effectiveness of the internal control and thus the survival of the organization.Social implicationsThe subject of this study consists of many human-related aspects such as personality and human behavior. Once these elements are combined with the internal control framework, it will have an added value at the social level by enhancing the behavior of people and their perception of others' emotions and oneself emotions, in addition to improving their performance which reflects on enhancing the overall organizational performance. Studying EI allows to understand and manage emotions in order to ","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47936526","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":"Sori Yanagi’s Industrial Design Aesthetics","authors":"Siqi Zhang, Chunshu Chen","doi":"10.22158/jar.v5n4p1","DOIUrl":"https://doi.org/10.22158/jar.v5n4p1","url":null,"abstract":"With the development of social economy, industrial design has become more and more influential. The development of the industrial design industry is one of the signs showing a modern civilization, innovation ability and comprehensive national strength. In the future economic development, design will become the mainstream force driving innovation. It can be seen that showing the added value in industrial design is a popular trend in the power balance between countries in the future. This article will discuss the aesthetic thought of Sori Yanagi, the father of Japanese industrial design, and discuss the influence of his aesthetic thought on Japanese industrial design.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":"20 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86973532","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 effect of credit risk management and bank-specific factors on the financial performance of the South Asian commercial banks","authors":"Asima Siddique, Muhammad Asif Khan, Z. Khan","doi":"10.1108/ajar-08-2020-0071","DOIUrl":"https://doi.org/10.1108/ajar-08-2020-0071","url":null,"abstract":"PurposeAmong all of the world's continents, Asia is the most important continent and contributes 60% of world growth but facing the serving issue of high nonperforming loans (NPLs). Therefore, the current study aims to capture the effect of credit risk management and bank-specific factors on South Asian commercial banks' financial performance (FP). The credit risk measures used in this study were NPLs and capital adequacy ratio (CAR), while cost-efficiency ratio (CER), average lending rate (ALR) and liquidity ratio (LR) were used as bank-specific factors. On the other hand, return on equity (ROE) and return on the asset (ROA) were taken as a measure of FP.Design/methodology/approachSecondary data were collected from 19 commercial banks (10 commercial banks from Pakistan and 9 commercial banks from India) in the country for a period of 10 years from 2009 to 2018. The generalized method of moment (GMM) is used for the coefficient estimation to overcome the effects of some endogenous variables.FindingsThe results indicated that NPLs, CER and LR have significantly negatively related to FP (ROA and ROE), while CAR and ALR have significantly positively related to the FP of the Asian commercial banks.Practical implicationsThe current study result recommends that policymakers of Asian countries should create a strong financial environment by implementing that monetary policy that stimulates interest rates in this way that automatically helps to lower down the high ratio of NPLs (tied monitoring system). Liquidity position should be well maintained so that even in a high competition environment, the commercial is able to survive in that environment.Originality/valueThe present paper contributes to the prevailing literature that this is a comparison study between developed and developing countries of Asia that is a unique comparison because the study targets only one region and then on the basis of income, the results of this study are compared. Moreover, the contribution of the study is to include some accounting-based measures and market-based measures of the FP of commercial banks at a time.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48801000","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 committee effectiveness, internal audit function and sustainability reporting practices","authors":"Zainabu Tumwebaze, J. Bananuka, T. Kaawaase, Caroline Tirisa Bonareri, Fred Mutesasira","doi":"10.1108/ajar-03-2021-0036","DOIUrl":"https://doi.org/10.1108/ajar-03-2021-0036","url":null,"abstract":"PurposeThe purpose of this study is to examine the association between audit committee effectiveness (ACE), internal audit function (IAF) and sustainability reporting practices.Design/methodology/approachUsing a cross-sectional and correlational design, useable questionnaires were received from 48 financial services firms in Uganda. The data were analyzed using Statistical Package for Social Sciences.Findingsresults indicate that ACE and IAF are positively and significantly associated with sustainability reporting practices. ACE and IAF are more significantly associated with economic and social indicators than environmental sustainability indicators.Research limitations/implicationsIn terms of practice, it is no longer a matter of having internal auditors and audit committees in place but rather those who are mindful of the welfare of society and the natural environment. The effectiveness of the board audit committee and a functioning internal audit can be assessed in terms of their recommendations and decisions regarding improvements in the welfare of society and the natural environment in addition to the traditionally known performance benchmarks.Practical implicationsThe study focuses on only financial services firms in Uganda, and this is a small sample. Future studies may focus on larger samples to enable comparison of the results.Originality/valueThis study provides insights on the initial understanding of the association between ACE, IAF and sustainability reporting practices using evidence from a developing African country – Uganda.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47899255","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":"Board characteristics, audit committee attributes and firm performance: empirical evidence from emerging economy","authors":"Rifat Fariha, M. Hossain, Ratana Ghosh","doi":"10.1108/ajar-11-2020-0115","DOIUrl":"https://doi.org/10.1108/ajar-11-2020-0115","url":null,"abstract":"PurposeThis study is designed and directed to analyze the effect of board characteristics and audit committee attributes on the firm performance of publicly listed commercial banks of Bangladesh.Design/methodology/approachThirty publicly listed commercial banks of Dhaka Stock Exchange (DSE) have been taken as sample for this study. Data have been collected from annual reports between 2011 and 2017 of the assessed banks. Pooled OLS model has been used for running regression model of this study.FindingsBoard independence has a negative and significant relationship with ROA and Tobin's Q. However, Board Independence has a positive and significant relationship with Stock Return. On the other hand, Board Diversity has a negative and significant relationship with ROA and ROE, which implies inefficiency of diversified board members in the context of Bangladesh. Family duality has a positive and significant relationship with ROA and a negative and significant relationship with Stock return. Board Meeting has a positive and significant relationship with ROA. Audit Committee Size has a negative and significant relationship with Tobins' Q. Independence of audit committee chairman has a negative and significant relationship with Tobin's Q and Stock Returns. Presence of non-executive directors and number of audit meetings have no significant relationship with any of the predicted variables.Research limitations/implicationsAmong all variables of the board characteristics, role of independent directors and participation of female directors have conflicting results in this study. This has raised a question about the fair appointment independent directors and their objective view on the board. Female directors' role is not convincing in the context of Bangladesh as most of the commercial banks are family-owned. Policymakers can tighten and supervise the appointment of independent directors to ensure good governance in the banking sector. Moreover, role of audit committee and independence of audit committee chairman have generated conflicting results in terms of market-based performance measure.Originality/valueBanking sector of Bangladesh experiences huge corruption in the form of excessive NPLs and poor management quality which results in low profit for the firm. This study has explored the problems of management quality and flaws of audit committee which is hampering overall growth of banking industry. Improvement of independent directors' appointment and audit committee formation and reporting will certainly help banking industry of Bangladesh to improve overall performance.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48836171","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":"Online Education for Chinese Elementary and Secondary School Students: Experiences and Challenges","authors":"Xiaobin Li","doi":"10.22158/jar.v5n3p1","DOIUrl":"https://doi.org/10.22158/jar.v5n3p1","url":null,"abstract":"In addition to studying in schools where online learning has been increasing in recent years, many Chinese elementary and secondary school students participate in outside school online education programs, often urged by their parents so that their learning can be enhanced. Being descriptive, this is a literature review study. The purpose of this article is to provide a narrative of online education for Chinese students with regard to experiences and challenges in the last two years, particularly during the COVID-19 pandemic. The data sources of this paper are mainly documents published by the Ministry of Education, but literature published by other organizations and individuals are also referred to. Four hundred and twenty-three million Chinese had received online education by the end of March 2020. For elementary and secondary students, increasing online education in schools and outside schools plays a positive role in reducing the dropout number and provides other substantive benefits. In addition, online education for students during the pandemic allowed children to continue their learning without being on campus, but their overall experiences were mixed, and there were serious challenges to be dealt with.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":"26 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73975578","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":"Nonaudit services, audit committee characteristics and accruals quality in Malaysia","authors":"Wan Zurina Nik Abdul Majid, Effiezal Aswadi Abdul Wahab, Hasnah Haron, Dian Agustia, M. Nasih","doi":"10.1108/ajar-09-2020-0090","DOIUrl":"https://doi.org/10.1108/ajar-09-2020-0090","url":null,"abstract":"PurposeThe study examines the relationship between nonaudit services (NAS) and accruals quality in Malaysia. The study also considers several important characteristics of audit committee as the determinant for accruals quality. Next, the study examines whether these characteristics mitigate the relationship between NAS and accruals quality.Design/methodology/approachThe study employs descriptive analysis, univariate tests and multivariate regression to investigate the potential effect of NAS on acruals quality. Data for audit committee characteristics were hand collected from annual reports downloaded from Bursa Malaysia's website.FindingsBased on 1,118 firm-year observations for the period 2009–2011, the study finds that NAS negatively impact accruals quality. This empirical result indicates that the economic bond that is created between auditors and clients restricts the auditors from performing their duty objectively. A fully independent audit committee weakens the negative relationship between NAS and auditor independence.Research limitations/implicationsThe sample period represents a limitation since it only covers three years of data. This limitation is largely driven by the nature of data collection of NAS fees.Practical implicationsThese results contribute to Malaysia's policy deliberation to account for the effects of NAS on auditor independence and the oversight role of an audit committee. This study contributes to theoretical perspectives on accruals quality and corporate governance in Malaysia.Originality/valueThe novelty of this research, coupled with institutional data in Malaysia, claims the originality of this research.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41840337","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":"Behavioural errors and stock market investment decisions: recent evidence from Pakistan","authors":"K. Rashid, Y. Tariq, Mamoon Ur Rehman","doi":"10.1108/ajar-07-2020-0065","DOIUrl":"https://doi.org/10.1108/ajar-07-2020-0065","url":null,"abstract":"PurposeThis study examines the role of behavioural factors, such as confidence, optimism, pessimism and rational expectation, in affecting investment decisions in the Pakistani stock market.Design/methodology/approachUsing daily trading data of KSE-100 index from January 2012 to December 2015, different regression models, including descriptive statistics and stationarity tests, are performed.FindingsResults indicate that stock market trading has suffered from pessimistic behaviour of investors. In the first model, the authors find a positive sign of confidence and negative sign of optimism with the trading volume. The second model shows a positive role of confidence and rational expectations in affecting the trading volume in daily, Monday and Friday samples. The results of the third model show a negative sign of both optimism and rational expectation with the trading volume. Furthermore, the next model shows a negative sign of confidence combined with pessimism while testing their relationship with the trading volume. Finally, results of the final model suggest that optimism negatively affects the trading volume, and on the other hand, pessimism has a positive impact on the trading volume.Research limitations/implicationsThe method and empirical testing of behavioural biases and their relationship with economic variable used in this study seem to be a promising way to better understand the role of psychology in deriving financial decisions for academics and policymakers.Originality/valueThis study uses secondary data for measuring behavioural biases and decomposes the effect between rational expectation and behavioural biases.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47464423","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}