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International Journal of Accounting, Auditing and Performance Evaluation最新文献

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Do Islamic banks react due to the impact of Charia Supervisory Board on their financial performance A joint worldwide analysis 伊斯兰银行是否会因查里亚监事会对其财务业绩的影响而做出反应?联合全球分析
International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2023-01-01 DOI: 10.1504/ijaape.2023.10058666
Achraf Haddad, Abdelfattah Bouri
{"title":"Do Islamic banks react due to the impact of Charia Supervisory Board on their financial performance A joint worldwide analysis","authors":"Achraf Haddad, Abdelfattah Bouri","doi":"10.1504/ijaape.2023.10058666","DOIUrl":"https://doi.org/10.1504/ijaape.2023.10058666","url":null,"abstract":"","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136299060","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 cost implications of ESG reporting: an examination of audit fees in the UK ESG报告的成本含义:对英国审计费用的考察
International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2023-01-01 DOI: 10.1504/ijaape.2023.10059685
Ahmed Moussa
{"title":"The cost implications of ESG reporting: an examination of audit fees in the UK","authors":"Ahmed Moussa","doi":"10.1504/ijaape.2023.10059685","DOIUrl":"https://doi.org/10.1504/ijaape.2023.10059685","url":null,"abstract":"","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136208865","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
Economic policy uncertainty and earnings management: evidence from China 经济政策不确定性与盈余管理:来自中国的证据
International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2023-01-01 DOI: 10.1504/ijaape.2023.10059753
Sang Ho Kim, Yohan An
{"title":"Economic policy uncertainty and earnings management: evidence from China","authors":"Sang Ho Kim, Yohan An","doi":"10.1504/ijaape.2023.10059753","DOIUrl":"https://doi.org/10.1504/ijaape.2023.10059753","url":null,"abstract":"","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136258348","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 risk-taking on performance of Islamic and conventional banks in Qatar, Saudi Arabia and UAE 风险承担对卡塔尔、沙特阿拉伯和阿联酋伊斯兰和传统银行业绩的影响
International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2023-01-01 DOI: 10.1504/ijaape.2023.10059208
Henda El Amri, Taher Hamza
{"title":"The impact of risk-taking on performance of Islamic and conventional banks in Qatar, Saudi Arabia and UAE","authors":"Henda El Amri, Taher Hamza","doi":"10.1504/ijaape.2023.10059208","DOIUrl":"https://doi.org/10.1504/ijaape.2023.10059208","url":null,"abstract":"","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135502448","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
Up until the consolidation on the IFRS Foundation: the companies that have been advancing integrated reporting 直到国际财务报告准则基金会的合并:一直在推进综合报告的公司
International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2023-01-01 DOI: 10.1504/ijaape.2023.133048
Ana Isabel Lopes, Silpa Bovane, Daniela Penela
{"title":"Up until the consolidation on the IFRS Foundation: the companies that have been advancing integrated reporting","authors":"Ana Isabel Lopes, Silpa Bovane, Daniela Penela","doi":"10.1504/ijaape.2023.133048","DOIUrl":"https://doi.org/10.1504/ijaape.2023.133048","url":null,"abstract":"This study seeks to develop an in-depth understanding of where companies reporting under the integrated reporting (IR) framework are located, what their main characteristics are, whether a change in firm value has occurred after IR adoption, and whether firm value varies depending on IR quality. Knowing who has been involved in the thinking and processes underpinning IR may further encourage companies to proceed, under the direction of the IFRS Foundation, with future practices associated with non-financial reporting. The results of this study show that IR reporters are distributed across 43 countries and 5 different regions - the majority from South Africa, followed by Japan and the UK. After adoption, IR reporters are found to be significantly larger, less profitable, and command greater market value. Those with higher-quality IR reporting are significantly larger and more profitable than their counterparts. Yet, no significant differences in firm value were found between IR quality groups.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135003522","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
Twenty years of research by Professor Khaled Hussainey: a bio-bibliometric analysis 哈立德·侯赛尼教授二十年的研究成果:生物计量学分析
International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2023-01-01 DOI: 10.1504/ijaape.2023.10060023
Ibrahim Sameer, Walid Simmou, Fatma Ahmed, Anas Hattabou, Samira Simmou
{"title":"Twenty years of research by Professor Khaled Hussainey: a bio-bibliometric analysis","authors":"Ibrahim Sameer, Walid Simmou, Fatma Ahmed, Anas Hattabou, Samira Simmou","doi":"10.1504/ijaape.2023.10060023","DOIUrl":"https://doi.org/10.1504/ijaape.2023.10060023","url":null,"abstract":"","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135158012","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
Does foreign ownership affect audit committee adoption Evidence from Brazilian companies 外资所有权是否影响审计委员会采用巴西公司的证据
International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2023-01-01 DOI: 10.1504/ijaape.2023.133042
Lucas Felice Cervo, Clea Beatriz Macagnan, Daniel Francisco Vancin, Cristiano Machado Costa
{"title":"Does foreign ownership affect audit committee adoption Evidence from Brazilian companies","authors":"Lucas Felice Cervo, Clea Beatriz Macagnan, Daniel Francisco Vancin, Cristiano Machado Costa","doi":"10.1504/ijaape.2023.133042","DOIUrl":"https://doi.org/10.1504/ijaape.2023.133042","url":null,"abstract":"The aim of this paper is to verify whether the voluntary constitution of the audit committee in companies listed in the Brazilian stock market could be explained by the presence of foreign stockholders. The method used was a probit model with instrumental variables, and the results confirmed the hypothesis, indicating that there is an U-shaped relationship: the probability of adoption of the audit committee slightly decreases at low levels of foreign participation and increases after reaching a cutoff level. This result is in line with previous literature on the role of foreign investors in improving corporate governance in companies in developing countries to protect themselves from expropriation by local stockholders and managers.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135002898","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 effect of financial inclusion on poverty alleviation and economic growth: a view from an emerging market. 普惠金融对减贫和经济增长的影响:一个新兴市场的视角。
International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2023-01-01 DOI: 10.1504/ijaape.2023.10060459
Khaled Sayed Ahmed, Osama Badr, Zakaria Boulanouar
{"title":"The effect of financial inclusion on poverty alleviation and economic growth: a view from an emerging market.","authors":"Khaled Sayed Ahmed, Osama Badr, Zakaria Boulanouar","doi":"10.1504/ijaape.2023.10060459","DOIUrl":"https://doi.org/10.1504/ijaape.2023.10060459","url":null,"abstract":"","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135711240","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 team competence, auditor motivation and audit quality threatening behaviour 审核组能力、审核员动机与审计质量威胁行为
International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2023-01-01 DOI: 10.1504/ijaape.2023.10059538
Alice Annelin
{"title":"Audit team competence, auditor motivation and audit quality threatening behaviour","authors":"Alice Annelin","doi":"10.1504/ijaape.2023.10059538","DOIUrl":"https://doi.org/10.1504/ijaape.2023.10059538","url":null,"abstract":"","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135955022","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
Organisational justice, mediated by affective commitment, and time budget pressure effect to the millennial auditor turnover intention 以情感承诺为中介的组织公平感和时间预算压力对千禧一代审计师离职意愿的影响
International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2023-01-01 DOI: 10.1504/ijaape.2023.10059157
Andrianantenaina Hajanirina, Aldelia Jerri Ko, Mila Austria Reyes
{"title":"Organisational justice, mediated by affective commitment, and time budget pressure effect to the millennial auditor turnover intention","authors":"Andrianantenaina Hajanirina, Aldelia Jerri Ko, Mila Austria Reyes","doi":"10.1504/ijaape.2023.10059157","DOIUrl":"https://doi.org/10.1504/ijaape.2023.10059157","url":null,"abstract":"","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135496937","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
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