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

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Disclosure of forward-looking information: does overlapping audit committee membership matter 前瞻性信息披露:审计委员会成员重叠是否重要
International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2023-01-01 DOI: 10.1504/ijaape.2023.133041
Hidaya Al Lawati, Khaled Hussainey
{"title":"Disclosure of forward-looking information: does overlapping audit committee membership matter","authors":"Hidaya Al Lawati, Khaled Hussainey","doi":"10.1504/ijaape.2023.133041","DOIUrl":"https://doi.org/10.1504/ijaape.2023.133041","url":null,"abstract":"We examine whether overlapping audit committee (AC) membership affects the forward-looking content of the chairman reports. We use content analysis to measure levels of forward-looking disclosure (FLD) for forty-eight bank-year observations from eight banks listed on Muscat Securities Market in Oman for the period 2014-2019. Our regression analysis shows that overlapping AC membership positively affects FLD. The evidence from this study suggests that a consideration of AC directors' attributes (e.g., overcommitted AC members) is needed to understand their role in the boardroom or in the subcommittees. An implication of the result is that the Omani corporate governance code should provide guidelines on the type and proportion of the overlapping AC membership. Furthermore, the code could encourage AC members to be overlapped across different committees as this could have a positive impact on corporate disclosure practice. Our study has demonstrated, for the first time, that overlapped AC members enhance the forward-looking content of chairman reports.","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":"135002915","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
Disclosure of forward-looking information: does overlapping audit committee membership matter 前瞻性信息披露:审计委员会成员重叠是否重要
International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2023-01-01 DOI: 10.1504/ijaape.2023.10058664
Khaled Hussainey, Hidaya Al Lawati
{"title":"Disclosure of forward-looking information: does overlapping audit committee membership matter","authors":"Khaled Hussainey, Hidaya Al Lawati","doi":"10.1504/ijaape.2023.10058664","DOIUrl":"https://doi.org/10.1504/ijaape.2023.10058664","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":"136299065","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
Corporate social responsibility, internal control and accounting conservatism: evidence from Tehran stock exchange 企业社会责任、内部控制与会计保守性:来自德黑兰证券交易所的证据
International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2023-01-01 DOI: 10.1504/ijaape.2023.10059620
Mohammad Mahmoodi
{"title":"Corporate social responsibility, internal control and accounting conservatism: evidence from Tehran stock exchange","authors":"Mohammad Mahmoodi","doi":"10.1504/ijaape.2023.10059620","DOIUrl":"https://doi.org/10.1504/ijaape.2023.10059620","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":"136007540","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
Successive economic cycles and the Fisher effect 连续的经济周期和费雪效应
International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2023-01-01 DOI: 10.1504/ijaape.2023.10059241
Khushboo Agnihotri, Sachin Srivastava, Omdeep Gupta
{"title":"Successive economic cycles and the Fisher effect","authors":"Khushboo Agnihotri, Sachin Srivastava, Omdeep Gupta","doi":"10.1504/ijaape.2023.10059241","DOIUrl":"https://doi.org/10.1504/ijaape.2023.10059241","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":"135595161","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.2023.10058665
Cristiano Machado Costa, Daniel Francisco Vancin, Clea Beatriz Macagnan, Lucas Felice Cervo
{"title":"Does foreign ownership affect audit committee adoption Evidence from Brazilian companies","authors":"Cristiano Machado Costa, Daniel Francisco Vancin, Clea Beatriz Macagnan, Lucas Felice Cervo","doi":"10.1504/ijaape.2023.10058665","DOIUrl":"https://doi.org/10.1504/ijaape.2023.10058665","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":"136299764","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
Strategic manoeuvres in the political arena: exploring the nexus of political cost and earnings management: a review 政治舞台上的战略操作:探索政治成本与盈余管理的关系:综述
International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2023-01-01 DOI: 10.1504/ijaape.2023.10060152
Kazi Abul Bashar Muhammad Afzal Hossain, Mahmoud Elmarzouky, George Giannopoulos
{"title":"Strategic manoeuvres in the political arena: exploring the nexus of political cost and earnings management: a review","authors":"Kazi Abul Bashar Muhammad Afzal Hossain, Mahmoud Elmarzouky, George Giannopoulos","doi":"10.1504/ijaape.2023.10060152","DOIUrl":"https://doi.org/10.1504/ijaape.2023.10060152","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":"135262225","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
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.2023.133043
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.2023.133043","DOIUrl":"https://doi.org/10.1504/ijaape.2023.133043","url":null,"abstract":"The real impacts generated by the Charia Supervisory Board (CSB) on the Islamic banks' financial performance (IBs' FP) have not yet been thoroughly investigated in detail. To explore the relationship between the CSB determinants through the application of the fixed and random effects methods, we used 180 IBs from 56 countries during the period (2010-2019). The empirical results revealed that the CSB size, the number of meetings, and the presence of Charia advisers improved the IBs' FP. However, the presence of financial experts in the CSB degraded their FP. The IBs' CSB size ensured the skills' diversification, since the number offers them the necessary time to discuss monetary exchanges, investment choices, and complaints from other committees, while the existence of specialist advisers has optimised the respect for Charia standards. Nevertheless, the experts' impact confirmed either their qualification insufficiency, or their training inadequacy in terms of Fikh Al-Muamalat.","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":"135002902","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 use and determinants of online financial reports in Europe: an empirical investigation of listed firms 欧洲在线财务报告的使用及其决定因素:对上市公司的实证调查
International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2023-01-01 DOI: 10.1504/ijaape.2023.133045
Hendrik Pieper, Philipp Ottenstein, Henning Zülch
{"title":"The use and determinants of online financial reports in Europe: an empirical investigation of listed firms","authors":"Hendrik Pieper, Philipp Ottenstein, Henning Zülch","doi":"10.1504/ijaape.2023.133045","DOIUrl":"https://doi.org/10.1504/ijaape.2023.133045","url":null,"abstract":"The European Commission published the European Single Electronic Format (ESEF) regulation act for mandatory adoption of XBRL and hypertext markup language (HTML) usage by European listed firms. The results of prior quantitative and qualitative studies already evidence the growing dissemination of voluntary HTML-formatted financial information on the internet and reveal its perceived benefits. However, there is a lack of empirical evidence on the determinants of standardised financial reports in accordance with IFRS that are voluntarily published in HTML format, called online financial reports (OFR). We investigate the determinants of the decision of European listed firms to publish OFR from 2014 to 2019. We find that the decision of using an OFR is adversely affected by firm leverage and ownership concentration. Our findings contribute to the ongoing research on internet financial reporting and aim to improve our understanding of what determines OFR usage in an international context. Our findings may have practical implications for the disclosure strategy of listed firms.","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":"135058103","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 corporate governance and accruals flexibility on the interaction between earnings management strategies 公司治理与权责发生制灵活性对盈余管理策略互动的影响
International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2021-09-07 DOI: 10.1504/IJAAPE.2021.117580
Bubaker Khaled, Z. Aribi
{"title":"The impact of corporate governance and accruals flexibility on the interaction between earnings management strategies","authors":"Bubaker Khaled, Z. Aribi","doi":"10.1504/IJAAPE.2021.117580","DOIUrl":"https://doi.org/10.1504/IJAAPE.2021.117580","url":null,"abstract":"This study examines the impact of corporate governance mechanisms and accruals flexibility on the interaction between accruals earnings management (AEM) and real earnings management (REM) using a large sample of Indian firms for the period 2007–2015. The results show significant impact of board effectiveness, audit committee effectiveness, high auditor’s quality and accruals flexibility on the level of AEM, and also we find significant relations between the level of REM and AEM, suggesting that managers may switch from AEM to REM when they find constraints on AEM. Additional analysis of firms with relatively strong earnings management incentives confirms the trade-off between AEM and REM. Our findings are also robust to the alternative measure of earnings management.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-09-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41692061","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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