发布求助
文献互助 智能选刊 最新文献

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

筛选
英文 中文
The impact of multiple directorships, board characteristics, and ownership on the performance of Palestinian listed companies 多董事、董事会特征和所有权对巴勒斯坦上市公司绩效的影响
International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2020-04-14 DOI: 10.1504/ijaape.2020.10028481
M. A. Saleh, Rohaida Abdul Latif, Fathiyyah Abu Bakar, Zahraddeen Salisu Maigoshi
{"title":"The impact of multiple directorships, board characteristics, and ownership on the performance of Palestinian listed companies","authors":"M. A. Saleh, Rohaida Abdul Latif, Fathiyyah Abu Bakar, Zahraddeen Salisu Maigoshi","doi":"10.1504/ijaape.2020.10028481","DOIUrl":"https://doi.org/10.1504/ijaape.2020.10028481","url":null,"abstract":"This research investigates the impact of multiple directorships, board characteristics, and ownership structure among non-financial firms listed on the Palestine Security Exchange (PSE) during the period from 2009 to 2016. Based on panel data of 200 observations, the results show that multiple directorships of board members, more especially independent directors, reduce the overall effectiveness of the firms and lowers their performance. In contrast, results show that board gender diversity and institutional ownership improve corporate performance. The analysis was repeated by considering Tobin's Q as a dependent. This study is timely, given some unique justifications and recommendations for limiting the practice of having excessive multiple directorships because this practice distracts managers from adequately performing their duties.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43390495","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: 13
Do strategic cost policies lead to more sustainable practices Evidence from county governments 战略成本政策是否会导致更可持续的实践
International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2020-04-14 DOI: 10.1504/ijaape.2020.10028480
Ouadie Akaaboune, Royce D. Burnett, Christopher J. Skousen, Assyad Al-Wreiket
{"title":"Do strategic cost policies lead to more sustainable practices Evidence from county governments","authors":"Ouadie Akaaboune, Royce D. Burnett, Christopher J. Skousen, Assyad Al-Wreiket","doi":"10.1504/ijaape.2020.10028480","DOIUrl":"https://doi.org/10.1504/ijaape.2020.10028480","url":null,"abstract":"We contribute to social responsibility research by expanding its scope to include government-level actors and their stakeholders - citizens. We use county-level fiscal policy (strategic cost management) to investigate the public sector's role in maximising citizens' value through sustainability efforts. To date, inquiries of public sector sustainability take place mostly at the national level. Evidence suggests national-level inquiries are relatively poor indicators of public or private sustainability efforts and that investigations of sustainability at the local public sector-level may be more informative. Accordingly, we assess the link between strategic cost management and citizen-stakeholder value via panel analysis of 66 counties in Florida between 2005 and 2014. Contrasting prior literature, our results indicate a strategic cost management strategy that increased total aggregate county spending results in a reduction of emission levels. Further, when total spending is held constant while simultaneously allocating resources to social-public spending, county emission levels are reduced.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41279777","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
Continuous internal auditing: can big data analytics help 持续的内部审计：大数据分析有帮助吗
International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2020-04-14 DOI: 10.1504/ijaape.2020.10028479
P. Joshi, G. Marthandan
{"title":"Continuous internal auditing: can big data analytics help","authors":"P. Joshi, G. Marthandan","doi":"10.1504/ijaape.2020.10028479","DOIUrl":"https://doi.org/10.1504/ijaape.2020.10028479","url":null,"abstract":"This paper considers the underlying procedures in big data and its various analytical tools which accountants and auditors may have to use in internal and continuous auditing. It describes the nature and characteristics of big data, distinguishes between traditional, continuous auditing and continuous monitoring, importance of data analytics for internal auditors, applications of big data and audit data analytics. It further discusses benefits of big data analytics (BDA), concerns and challenges which are likely to affect the auditors deeply but do not yet have perfect solutions. As there has been a big hype about BDA and auditors claim that BDA is the future, auditors need to reshape their talent, professional qualifications, skills, and competencies in order to meet the emerging technological challenges. At the end, the paper suggests the need for updating the accounting curriculum at the university and professional accounting bodies levels and also gives direction for future research.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47269002","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: 8
Compliance with IFRS for related party transactions across eight African countries: do corruption and government quality matter 八个非洲国家关联方交易遵守国际财务报告准则:腐败和政府质量重要吗
International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2020-04-14 DOI: 10.1504/ijaape.2020.10028487
Yosra Mnif Sellami, Hela Borgi
{"title":"Compliance with IFRS for related party transactions across eight African countries: do corruption and government quality matter","authors":"Yosra Mnif Sellami, Hela Borgi","doi":"10.1504/ijaape.2020.10028487","DOIUrl":"https://doi.org/10.1504/ijaape.2020.10028487","url":null,"abstract":"This paper tries to investigate two research questions in eight African countries. First, we examine the effect of country-level corruption culture on compliance with the International Accounting Standard 24 \"Related Party Disclosures\" (CRPD). Second, we examine the effect of country-level government quality on CRPD. Focusing on a sample of 537 listed African firms over the 2012-2014 period, we use panel regressions. Our results show that corruption is negatively associated with CRPD, while government quality seems not to play a key role in explaining CRPD when corruption is simultaneously considered. This paper contributes to the compliance literature by examining the effect of corruption and government quality on CRPD in African countries, an understudied context where the corruption and the IFRS enforcement are a big problem. It also contributes to the corruption literature that examines the effect of corruption on firm behaviours.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41767736","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: 8
Effects of mandatory adoption of IFRS on market liquidity in Brazil 强制采用国际财务报告准则对巴西市场流动性的影响
International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2020-04-14 DOI: 10.1504/ijaape.2020.10028478
Ricardo Luiz Menezes da Silva, P. Nardi
{"title":"Effects of mandatory adoption of IFRS on market liquidity in Brazil","authors":"Ricardo Luiz Menezes da Silva, P. Nardi","doi":"10.1504/ijaape.2020.10028478","DOIUrl":"https://doi.org/10.1504/ijaape.2020.10028478","url":null,"abstract":"The mandatory International Financial Reporting Standard (IFRS) adoption extended to all companies listed on the stock exchange in Brazil. Some advocates that the quality of financial statements under IFRS is superior, providing many benefits to market participants, such as increased stock liquidity. Liquidity has been less explored in Brazil though, representing a research opportunity without the influence of confounding events. Therefore, the aim of this study is to analyse the effects of mandatory IFRS adoption on stock liquidity in Brazil. The findings confirm the research hypothesis, indicating that the mandatory adoption is not associated with increased stock liquidity. These results can be explained by the limited disclosure incentives. In addition, no change is found in terms of reporting enforcement. Our findings show that the international regulator still faces challenges due to cultural and institutional aspects. The lack of an international regulator casts doubts on greater uniformity in the application of IFRS.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44231344","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
The association between accruals and stock return following FRS3 应计项目与FRS3后股票收益之间的关系
International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2019-09-12 DOI: 10.1504/IJAAPE.2019.102249
J. Izadi, A. Nazarian, Jinfeng Ye, Ali M. Shahzad
{"title":"The association between accruals and stock return following FRS3","authors":"J. Izadi, A. Nazarian, Jinfeng Ye, Ali M. Shahzad","doi":"10.1504/IJAAPE.2019.102249","DOIUrl":"https://doi.org/10.1504/IJAAPE.2019.102249","url":null,"abstract":"The purpose of this study is to investigate the correlation between accruals and stock return and further the quality of accounting accruals shown in financial statements for shareholders to predict their future returns. This study uses an inimitable location which is provided by FRS3 in the UK to highlight the well-documented accrual anomaly as important components of financial performance to help the users to understand the archived performance of a firm. Specifically, this paper focuses on the accrual anomaly phenomenon in the UK on the adoption of FRS No. 3 for a period from 2008 to 2017. Our result shows that stock returns can be predicted by accruals attributable to accounting misrepresentations. Generally, our findings support the information disclosure due to FRS No. 3. Also, the results are consistent with increased accounting disclosure to help investors protect themselves from inefficiencies and to encourage them to be aware of accurate stock prices in the market.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1504/IJAAPE.2019.102249","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41794185","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
Performance and entrepreneurial orientation in SMEs: the case of Abu Dhabi 中小企业绩效与创业导向:以阿布扎比为例
International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2019-09-11 DOI: 10.1504/IJAAPE.2019.102247
Mohamed Sherif, L. Galloway, H. Zarrouk
{"title":"Performance and entrepreneurial orientation in SMEs: the case of Abu Dhabi","authors":"Mohamed Sherif, L. Galloway, H. Zarrouk","doi":"10.1504/IJAAPE.2019.102247","DOIUrl":"https://doi.org/10.1504/IJAAPE.2019.102247","url":null,"abstract":"The paper explores entrepreneurial orientation (EO) in SMEs in the Middle Eastern state of Abu Dhabi in the United Arab Emirates. We hypothesise that emerging market context and unique UAE business structures will impact the expression and effects of the five dimensions of EO. Using OLS and GMM techniques, our study shows that innovation, risk-taking, pro-activeness and competitive aggressiveness do not correlate positively with performance, but autonomy does. By studying EO in a unique region and amongst SMEs we contribute to the implementation and development of theory in alternative business contexts. We suggest the EO dimensions co-depend, with autonomy a capstone dimension in SMEs upon which the others rely. At a local level, we suggest policy might take steps to encourage autonomy by reducing ownership restrictions, and improve the institutional environment to facilitate risk-taking and, in turn, the other EO dimensions.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1504/IJAAPE.2019.102247","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42602773","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
Ethical values in auditing from Islamic perspective 从伊斯兰教的角度看审计中的伦理价值
International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2019-09-11 DOI: 10.1504/ijaape.2019.10023896
Hossein Sayyadi Tooranloo, P. Azizi
{"title":"Ethical values in auditing from Islamic perspective","authors":"Hossein Sayyadi Tooranloo, P. Azizi","doi":"10.1504/ijaape.2019.10023896","DOIUrl":"https://doi.org/10.1504/ijaape.2019.10023896","url":null,"abstract":"This study aimed to derive the model of ethical values that concern auditing from the Islamic viewpoint using the interpretative structural modelling (ISM) approach. After reviewing the related literature and semi-structured interviews with auditing experts, 15 auditing-related ethical values from the Islamic perspective were identified. The ISM method was then used to determine the levels and priorities of identified values and their relationships with each other. Finally, a MICMAC diagram analysis was performed to determine the driving power and dependence power of the values. In the MICMAC analysis, the ethical value independence was found to have a strong driving power (15) and a weak dependence power (6), and thus recognised as the cornerstone of the audit profession. The value objectivity in investigation and avoiding preconception was found to have a weak driving power (6) and a strong dependence power (15), reflecting a strong dependence on its lower levels.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42086943","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: 3
The relationship between evidence characteristics and audit efficiency and effectiveness: evidence from Middle Eastern countries 证据特征与审计效率和有效性的关系——来自中东国家的证据
International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2019-09-11 DOI: 10.1504/ijaape.2019.10023902
Osama A. Mah’d, Ghassan H. Mardini, Manal M. Ali
{"title":"The relationship between evidence characteristics and audit efficiency and effectiveness: evidence from Middle Eastern countries","authors":"Osama A. Mah’d, Ghassan H. Mardini, Manal M. Ali","doi":"10.1504/ijaape.2019.10023902","DOIUrl":"https://doi.org/10.1504/ijaape.2019.10023902","url":null,"abstract":"This paper investigates the relationship between three evidence characteristics (namely, sufficiency, reliability, relevance) and audit quality. We employ a multi-method approach that is broken down into two tools; questionnaires and interviews with 103 external auditors working in Jordan, Saudi Arabia and the United Arab Emirates. The current study adopted the decision usefulness theory as a theoretical framework. The main finding of the study revealed that there is a significant relationship between sufficiency and audit quality (both the efficiency and effectiveness of the audit). Interestingly, the results show that reliability and relevance are associated with audit effectiveness, but did not show significant association with audit efficiency. The contribution of the current study is that it increases awareness of the evidence characteristics and their impact on the audit quality. This kind of awareness aids the decision makers to have a better vision that enables them to take sufficient, relevant and reliable decisions.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48985157","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
Manager's misinterpretation of goodwill impairments: evidence from German listed companies 经理人对商誉减值的误读——来自德国上市公司的证据
International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2019-04-03 DOI: 10.1504/IJAAPE.2019.099144
Laurent Lazar
{"title":"Manager's misinterpretation of goodwill impairments: evidence from German listed companies","authors":"Laurent Lazar","doi":"10.1504/IJAAPE.2019.099144","DOIUrl":"https://doi.org/10.1504/IJAAPE.2019.099144","url":null,"abstract":"This study investigates the reported goodwill of German listed companies between 2009 and 2014 and focuses on opportunistic behaviour by managers applying the impairment only approach (IOA) in accordance with IAS 36. Contributing to the literature on goodwill accounting, this investigation examines changes of CEOs and companies' financial situation, showing that the profit trend is an indicator of goodwill impairments. The results also indicate that new CEOs show a tendency for big bath accounting when taking office and therefore write off more goodwill than incumbent CEOs. Moreover, managers are more likely to impair goodwill when current earnings are negative, especially after decreases in earnings above the annual average. On the other hand, managers tend to avoid goodwill impairments when earnings decrease significantly but still remain positive.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1504/IJAAPE.2019.099144","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49468775","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
首页 上一页 下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信