AJAR Asian Journal of Accounting Research最新文献

{"title":"Internal control implementation and quality of higher education institutions: a moderation effect testing","authors":"H. Sofyani, Z. Saleh, Haslida Abu Hasan","doi":"10.1108/ajar-09-2022-0277","DOIUrl":"https://doi.org/10.1108/ajar-09-2022-0277","url":null,"abstract":"PurposeThis study aims to examine the moderating effect of internal control on the relationship between internal quality assurance implementation and higher education institution (HEI) quality.Design/methodology/approachThe study employed a survey method with hypothesis testing using partial least squares-structural equation modelling (PLS-SEM) technique with a second-order analysis approach. The questionnaire survey was administered to 191 HEIs.FindingsThe results revealed that internal control and internal quality assurance implementations are positively associated with HEI quality. Additionally, internal control implementation strengthened the relationship between internal quality assurance and HEI quality.Originality/valueThis study adds to the body of knowledge on the moderating role of internal control in the HEI sector and its role in the non-economic aspect, namely, the HEI quality.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46865904","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":"Major Shareholders’ Reduction and the Risk of Stock Price Crash","authors":"Lin Chuan, Zhai Haomiao","doi":"10.22158/jar.v7n3p11","DOIUrl":"https://doi.org/10.22158/jar.v7n3p11","url":null,"abstract":"This paper takes China Shanghai and Shenzhen A-share listed companies from 2007 to 2021 as samples to empirically test the impact of major shareholder reduction on the risk of stock price crash. This paper finds that the reduction of major shareholders promotes the risk of stock price crash of listed companies, that is, compared with listed companies without major shareholders’ reduction, the risk of stock price crash of listed companies with major shareholders’ reduction is higher, and this conclusion still holds after controlling the conservative factors. Further examination shows that the major shareholder’s manipulation of information has an impact on the risk of stock price crash, and the impact of major shareholder’s reduction on the risk of stock price crash is more obvious in China state-owned enterprises, non-high-tech enterprises, enterprises in the bull market period and enterprises in areas with low market investors.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":"60 2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83970764","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":"Empathy and Sympathy Learned from British and American Novels and Short Stories","authors":"He Huan","doi":"10.22158/jar.v7n3p1","DOIUrl":"https://doi.org/10.22158/jar.v7n3p1","url":null,"abstract":"Foreign literature courses, including both British and American literature, serve as compulsory and core courses for Chinese English Majors (CEMs). Literature courses make CEMs grasp aesthetic meanings as well as immerses themselves in a literary world, most importantly empower them to access different cultural experiences, and experience ups and downs of fictional characters. This article mainly delineates empathetic and sympathetic factors inherent in English novels and short stories included in literary textbooks used in foreign literature classes, such as A Guide to History and Anthology of American Literature, A Guide to History and Anthology of British Literature, Selected Readings in American Literature, and Selected Readings in British Literature. Some novice teaching staff usually find that the assiduous efforts they have to put into the teaching of foreign literature class is due to limited academic duration, numerous writers, countless literary works, difficult literary languages, complicated character maps, exotic life experiences, as well as a range variety of students’ demands and interests. This article aims to find out empathy- and sympathy-themed excerpts from the above-mentioned textbooks to help novice literature teachers to accustom themselves to the teaching of the courses, and even to realize a favorable teaching result. The effective pedagogy includes pre-teaching, during-teaching and after-teaching. The examples of literary texts contain both American and British writers. The exemplified text genre includes novels and short stories. The academics in literature courses can follow the suggestions and endeavors mentioned in this paper to better guide their teaching activities.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":"54 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84712020","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":"Market value and related party's transactions: a panel data approach","authors":"Najib H. S. Farhan, Faozi A. Almaqtari","doi":"10.1108/ajar-07-2022-0204","DOIUrl":"https://doi.org/10.1108/ajar-07-2022-0204","url":null,"abstract":"PurposeThis research aims to examine the impact of RPTs and board of directors' characteristics on the market value of Indian listed banks. Further, this study evaluates the moderation effect of board composition on the association between RPTs banks’ market value.Design/methodology/approachThe sample size consists of 38 banks listed on Bombay stock exchange. The current study is based on secondary data for ten years from 2010 to 2019. Generalized Method of Moment (GMM) was used for estimating the results.FindingsSubsidiary transactions, board of directors' size, composition, diligence, promoters, remuneration and banks' size and leverage have a significant impact on the market value of Indian listed banks. Further, board of directors' composition positively moderates the association between RPTs and banks value measured by Tobin's. Furthermore, corporate governance characteristics have a significant impact on RPTs measured by total RPTs and all subsidiary transactions.Research limitations/implicationsThis research is limited only to listed banks whose data are available in the ProwessIQ database, which makes it difficult to generalize the findings on other unlisted banks. This research helps policymakers, investors and creditors to categorize RPTs into different groups to identify the harmful and beneficial once to the bank. The findings suggest that policymakers, investors and creditors should not consider all key personal transactions as harmful transactions; instead, the policymakers, investors and creditors should consider all subsidiary transactions as harmful in the absence of independent directors.Originality/valueThe present study contributes to the existing literature on RPTs by evaluating the interaction effect of board composition on the association between related party transactions and banks' value. Further, this research focuses on the financing industry; Indian banks, which has not been sufficiently researched in comparison to the non-financing industries.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43729107","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":"Valuation of financial reporting quality: is it an issue in the firm’s valuation?","authors":"N. Asyik, Dian Agustia, M. Muchlis","doi":"10.1108/ajar-08-2022-0251","DOIUrl":"https://doi.org/10.1108/ajar-08-2022-0251","url":null,"abstract":"Purpose The purpose of this study is to test the determinant of financial report quality and its consequences to the company values.Design/methodology/approach This research is using a quantitative approach and testing a theory by formulating some hypotheses. The sample of this study is 85 go public companies listed in the Indonesia Stock Exchange, for a 5-year observation period from 2016 to 2020. Hence, it has a total of 425 observations. Data were analyzed using path analysis.Findings The results found that innate factors from financial reporting quality (FRQ) consists of dynamic factors (operation cycle and sales volatility) as well as static factors (firm’s size, FS). These factors help to achieve FRQ and are able to provide a positive response to the market. On the other hand, static factors (firm’s age, FA) and institution risk factors (leverage) are not able to produce FRQ. Thus, it cannot be considered as an economic decision maker for an investor.Practical implications Research implications include theoretical and practical implications. Theoretical implications prove that the valuation of clean surplus theory, which shows the market value of the company, is reflected in the components of the financial statements. This study also uses more than one quality of financial reporting. The practical implication of the research is that the research results are expected to provide information for the company’s management, to fulfill quality financial reporting and so that the market or investors will respond positively to these conditions. In addition, quality financial reporting information provides benefits for investors and capital market analysts (consisting of investors, brokers and market securities analysts) in determining investment decisions. The Financial Services Authority is also able to improve the implementation of corporate governance practices in Indonesia, through reform of the framework supervision of the financial services sector.Originality/value This research examines the determinants of FRQ and its consequences on firm’s value (FV). Innate factors proxies from FRQ include dynamic factors (operation cycle and sales volatility), static factors (FS and FA) and institution risk factors (leverage). A follow-up study on the value of the company because it shows the magnitude of the market response (financial statement users) on the quality of financial reporting, which is reflected in FV, the originality of this research is that the object of research is carried out in developing countries, specifically in Indonesia, because most of the previous research was carried out in developed countries.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46788284","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":"Political connection as a double-edged sword: the case of tax aggressiveness practice during the COVID-19 pandemic","authors":"Astrid Rudyanto, Julisar Julisar, D. Debora","doi":"10.1108/ajar-04-2023-0113","DOIUrl":"https://doi.org/10.1108/ajar-04-2023-0113","url":null,"abstract":"PurposeThis research aims to examine the association between political connection and tax aggressiveness during the COVID-19 pandemic and the role of business ethics in the association between political connection and tax aggressiveness.Design/methodology/approachThis study employs a multiple regression method for 147 manufacturing firms listed on the Indonesia Stock Exchange during the pandemic era.FindingsPolitical connection has no association with tax aggressiveness. However, political connection has a negative (positive) association with tax aggressiveness in more (less) ethical firms. The results are robust after controlling for year-fixed effects, endogeneity issues and other tax aggressiveness measurements.Originality/valuePolitical connection is often cited as the driver of unethical business, including tax aggressiveness. However, this paper claims and finds that political connection is a double-edged sword. Ethical firms use political connection to reduce their tax aggressiveness, and vice versa. Previous research has paid little attention to this topic. This paper also uses COVID-19 as a natural experiment to highlight the importance of corporate social responsibility activities as business ethics.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43125137","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":"Legal Aspects for Peaceful Uses of the Sea under UNCLOS Convention","authors":"Md Abdul Alim","doi":"10.22158/jar.v7n2p50","DOIUrl":"https://doi.org/10.22158/jar.v7n2p50","url":null,"abstract":"Peace has no alternative but to promote. Peace is addressed in every sphere of human life. Human life with peace gives rise to perpetuity of existing flora and fauna. In the past absence of law and sovereignty a growing number of cross-exploitation conflicts that may include the following: negligent navigation that damages or destroys communication cables, the warming of the seawater used for cooling functions of a nuclear power plant preventing its use for fish farming purposes, an oil spill on the high seas polluting beaches that are essential for tourism in the coastal zone. These activities destroy our natural climate and it changes sea level, ocean acidification, ocean stratification, coral bleaching, changing species distributions and other biological changes to sea. Peaceful exploitation of the world’s oceans and their resources in an era of scientific and technical revolution is one of today’s urgent global problems. No discipline can come to fruition without peace. They supported the inclusion of the wording “peaceful uses of the seas” into the new convention as a fundamental principle governing the activities of all states in relation to the exploitation of the world’s oceans and resources.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":"160 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75338114","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":"Whether corporate social responsibility is used to suppress earnings management practices and could corporate governance mechanisms prevent them? An empirical study","authors":"Sulochana Dissanayake, R. Ajward, Dilini Dissanayake","doi":"10.1108/ajar-03-2022-0086","DOIUrl":"https://doi.org/10.1108/ajar-03-2022-0086","url":null,"abstract":"PurposeThis study examines whether managers adopt corporate social responsibility (CSR) disclosures to suppress earnings management practices and whether corporate governance mechanisms could limit such practices.Design/methodology/approachA quantitative approach was followed, in which secondary data from listed firms from 2014 to 2019 were gathered. Descriptive statistics and inferential techniques were performed, which included correlation, ordered logistic regression and 2SLS panel regression analyses.FindingsThe findings indicate that firms use CSR disclosure to conceal managers' opportunistic behaviour via earnings management as an entrenchment strategy and that corporate governance mechanisms could significantly constrain such behaviour.Research limitations/implicationsThis study goes beyond the conventional agency theory by incorporating additional theoretical perspectives from stakeholder and legitimacy theories, resulting in a multi-theoretical perspective in conceptualizing the study.Practical implicationsThe findings are expected to have significant policy implications, especially in limiting the opportunistic use of CSR disclosures and reducing earnings management practices to safeguard stakeholders' interests and ensure the sustainability of business entities.Originality/valueThe levels of CSR and board governance practices are captured using comprehensive indices. Moreover, earnings management was operationalized using both accrual-based and real earnings management proxies. Furthermore, while addressing an empirical dearth noted, the findings provide significant policy implications for limiting managers' opportunistic and unethical use of CSR disclosures with corporate governance mechanisms.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46714083","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":"Analysis of the Use of Interaction Design in the Interface of In-vehicle Multimedia Platform","authors":"Zhang Yifei","doi":"10.22158/jar.v7n2p40","DOIUrl":"https://doi.org/10.22158/jar.v7n2p40","url":null,"abstract":"Aiming at the interface design of in-vehicle multimedia platform, with interaction design as the core, this paper analyzes the important role played by interaction design in the interface design of in-vehicle multimedia platform. By analyzing the definition of interaction design and the characteristics of in-vehicle multimedia platform, this paper proposes how to use interaction design in the interface design of in-vehicle multimedia platform. The advantages of interaction design in user experience, usability and efficiency of in-vehicle multimedia platform are analyzed in detail with examples, and the corresponding solutions are proposed for the problems in the interface design of in-vehicle multimedia platform.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":"228 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75552115","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 Global Dissemination of China’s Poverty Alleviation Experience: Enhancing Human Rights through Poverty Reduction","authors":"Fu Shuju","doi":"10.22158/jar.v7n2p26","DOIUrl":"https://doi.org/10.22158/jar.v7n2p26","url":null,"abstract":"China primarily utilizes the member state reporting system and the Universal Periodic Review (UPR) to showcase its success in poverty alleviation. However, there is still room for improvement, such as incomplete statistical data and information, a lack of transparency and explanation regarding domestic policies, and the use of Chinese-style language in reports that can be challenging for foreign audiences to comprehend. Therefore, China should fully acknowledge and earnestly work towards improvement. Solutions include consolidating achievements in poverty alleviation, refining and enriching experiences in poverty reduction, enhancing understanding of the significance of both international human rights monitoring mechanisms, establishing a unified and efficient poverty reduction information and statistics system, and promoting a consensus to further advance the great rejuvenation of the Chinese nation and the creation of a community with a shared future for all mankind.","PeriodicalId":33161,"journal":{"name":"AJAR Asian Journal of Accounting Research","volume":"88 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81132885","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}