International Journal of Accounting, Auditing and Performance Evaluation最新文献_第10页

An empirical study of the influence of business strategy, uncertainty and market position on financial measures using the SEM approach 运用SEM方法对企业战略、不确定性和市场地位对财务指标的影响进行实证研究

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2014-04-01 DOI: 10.1504/IJAAPE.2014.060210

A. Krishnan, R. Ravindran, P. Joshi

{"title":"An empirical study of the influence of business strategy, uncertainty and market position on financial measures using the SEM approach","authors":"A. Krishnan, R. Ravindran, P. Joshi","doi":"10.1504/IJAAPE.2014.060210","DOIUrl":"https://doi.org/10.1504/IJAAPE.2014.060210","url":null,"abstract":"The performance measurement system (PMS) has been a salient research topic for many prominent researchers in the accounting and management areas. The performance measures in PMS which have mainly concentrated on the financial dimension, are insufficient for today's competitive business environment to gauge the firm's success. As a result a firm incorporates non-financial measures to supplement the financial measures. Research work has been widely focused on variables that influence both the financial and non-financial performance measures and provided valuable information for the firm's strategic direction. Among the variables, the business strategy, environmental uncertainty and market position have some influence on performance measures. This study empirically explores the influence of these three research variables on the financial dimension using the structural equation modelling (SEM) approach. The SEM analysis has revealed that among the three independent variables, only two variables have influence on the dependent financial performance measure dimension. However, on the whole, the standard regression weight of all three latent variables is not very strong, indicating that other elements are influencing the financial dimension. A future study is recommended using a similar approach on other non-financial performance measures to identify the significance.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2014-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1504/IJAAPE.2014.060210","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66767959","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 Financial Distress of Public Sector Entities: Evidence from Italian Public Universities 公共部门实体的财政困境:来自意大利公立大学的证据

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2014-04-01 DOI: 10.1504/IJAAPE.2014.060221

Marco Bisogno, F. Citro, A. Tommasetti

{"title":"The Financial Distress of Public Sector Entities: Evidence from Italian Public Universities","authors":"Marco Bisogno, F. Citro, A. Tommasetti","doi":"10.1504/IJAAPE.2014.060221","DOIUrl":"https://doi.org/10.1504/IJAAPE.2014.060221","url":null,"abstract":"The paper investigates the financial condition of Italian universities, focusing on cash- and budget-level solvency as well as service-level solvency. Our model includes structural factors (which refer to both size and quality in structures), organisational factors (which refer to the performance evaluation of the strategic mission of universities, such as research and teaching activities as well as the so-called third mission) and hybrid factors (which essentially refer to the financial relationship between the central government and each university). Basing the analysis on these factors, we propose a model for evaluating the financial viability of Italian universities, characterised by high flexibility and feasibility. We found that neither structural nor organisational factors seem to affect financial distress, with only the hybrid factors being significant. These results are probably due to the troubled financial difficulties that are affecting several countries in current years; this means that central government is forced to pay attention only to the financial factors. Furthermore, our findings suggest that performance-funding policies can be ineffective if there is not a clear understanding of the mechanisms through which accountability operates.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2014-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1504/IJAAPE.2014.060221","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66767969","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: 15

How audit fees are affected by a client under SEC investigation 被SEC调查的客户对审计费用有何影响

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2014-04-01 DOI: 10.1504/IJAAPE.2014.060209

Winifred D. Scott, Willie. E. Gist

引用次数: 1

Detecting asset misappropriation: a framework for external auditors 检测资产挪用:外部审计师的框架

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2014-02-10 DOI: 10.1504/IJAAPE.2014.059181

Rasha Kassem

引用次数: 12

Auditor workload compression and busy season portfolio changes: US evidence 审计师工作量压缩和旺季投资组合变化:美国证据

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2014-02-10 DOI: 10.1504/IJAAPE.2014.059191

D. M. Lopez, M. Pitman

引用次数: 10

International financial reporting standards and SMEs: the effects on firm rating according to Basel II 国际财务报告准则与中小企业:巴塞尔协议II对企业评级的影响

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2014-02-10 DOI: 10.1504/IJAAPE.2014.059182

Monica Bartolini, S. Gardini, Giuseppe Savioli

引用次数: 1

The impact of internal governance mechanisms on audit quality: a study of large listed companies in China 内部治理机制对审计质量的影响——以中国大型上市公司为例

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2014-02-10 DOI: 10.1504/IJAAPE.2014.059183

Y. Shan

{"title":"The impact of internal governance mechanisms on audit quality: a study of large listed companies in China","authors":"Y. Shan","doi":"10.1504/IJAAPE.2014.059183","DOIUrl":"https://doi.org/10.1504/IJAAPE.2014.059183","url":null,"abstract":"This paper examines whether the audit quality of Chinese listed companies is affected by internal governance mechanisms (IGMs). The dataset comprises 443 firm-year observations during 2002-2005. The results show that foreign ownership concentration and the number of professional supervisors are positively related to audit quality, but the size of the supervisory board shows a negative correlation. Other IGMs including state ownership concentration, the size of board of directors, the number of independent directors, the frequency of board meetings, and the frequency of supervisory board meetings are found to have no impact on audit quality. The contribution of this paper is threefold. First, according to Young et al. (2008), this paper develops hypotheses from the principal-principal agency problem perspective and examines the impact of IGMs of China's highly concentrated state ownership and two-tier board system on audit quality. Second, this paper employs the directors on the board of directors and the supervisory board as pairwise functional units and examines whether there is a level of functional redundancy proposed by Ding et al. (2010). Third, this paper adds to the extant literature by showing the relevance of the legal environment as one of external governance mechanisms.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2014-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1504/IJAAPE.2014.059183","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66767848","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: 19

Accounting Regulation Changes: Differing Attitudes of Directors and Auditors 会计法规变迁:董事与审计师的不同态度

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2013-11-11 DOI: 10.1504/IJAAPE.2013.057523

Conor O'Leary, Pran Boolaky, D. Delaney

{"title":"Accounting Regulation Changes: Differing Attitudes of Directors and Auditors","authors":"Conor O'Leary, Pran Boolaky, D. Delaney","doi":"10.1504/IJAAPE.2013.057523","DOIUrl":"https://doi.org/10.1504/IJAAPE.2013.057523","url":null,"abstract":"After the global financial crisis many jurisdictions adjusted or proposed to adjust their accounting regulations, to improve financial reporting frameworks. This study examines and then compares the attitudes of Australian directors and external auditors to proposed legislative changes impacting upon annual reporting requirements. Directors appear opposed to additional legislation and indicate they would be less comfortable in their current roles and may not seek additional board roles. Auditors appear in favour of proposals which increase the responsibilities of preparers and would be more comfortable in their current roles if implemented. However, they appear opposed to additional responsibilities for reviewers of those reports. Directors and auditors were unequivocal in their opposition to any proposals which could impact on audit appointment. This has audit independence implications. The significance of the study is that legislators should consider carefully the impact of proposed accounting regulation changes as the need to balance investors' rights and protections, with directors' and auditors' ability to effectively perform their duties, continues to be a complex balancing act.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2013-11-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1504/IJAAPE.2013.057523","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66767611","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: 1

The value relevance of earnings in Europe after IFRS implementation: why do national differences persist? 国际财务报告准则实施后欧洲盈余的价值相关性:为什么国家差异持续存在?

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2013-11-11 DOI: 10.1504/IJAAPE.2013.057527

Andrei Filip, Bernard Raffournier

引用次数: 6

Do regulatory policies on auditing affect executive pay 审计监管政策会影响高管薪酬吗

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2013-11-11 DOI: 10.1504/IJAAPE.2013.057522

Hui Chen, Debra C. Jeter, Ya‐wen Yang

{"title":"Do regulatory policies on auditing affect executive pay","authors":"Hui Chen, Debra C. Jeter, Ya‐wen Yang","doi":"10.1504/IJAAPE.2013.057522","DOIUrl":"https://doi.org/10.1504/IJAAPE.2013.057522","url":null,"abstract":"The purpose of this paper is to investigate the impact on pay-performance sensitivity of a commitment by regulatory bodies to monitor the auditing of managers’ financial reporting. Executive incentive pay is often analysed in isolation of the regulatory environment of auditing and financial reporting; this omission implies an assumption of no significant relation between the two. In this paper, we show that the effects of an imposed mandatory audit of the auditor could reach the incentive pay of executives in the firms being audited. We construct a model to depict two distinct regulatory environments: a pre-commitment economy in which the regulator checks auditors on a random basis; and a post-commitment economy in which the regulator commits to the inspection of auditors’ work. The model predicts that a more rigorous audit environment leads to more reliable auditing and reporting, and to an increase in pay-performance sensitivity for executives. Consequently, the corresponding managerial effort under higher pay-performance sensitivity will also increase. The study provides insight into some positive aspect of the changes resulting from the passage of Sarbanes-Oxley.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2013-11-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1504/IJAAPE.2013.057522","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66767594","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