International Journal of Accounting, Auditing and Performance Evaluation最新文献_第5页

Do covenant violations affect audit report timeliness 违反约定会影响审计报告的及时性吗

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2018-01-24 DOI: 10.1504/IJAAPE.2018.10010453

Zane L. Swanson, Yinghong Zhang

引用次数: 9

Organisational culture's impact on management accounting and control practices in the United Arab Emirates 组织文化对阿拉伯联合酋长国管理会计和控制实践的影响

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2018-01-24 DOI: 10.1504/IJAAPE.2018.10010454

W. ElKelish, Robert Rickards

引用次数: 3

Earnings quality of Indonesian firms surrounding initial public offerings 印尼公司首次公开募股的盈利质量

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2018-01-24 DOI: 10.1504/IJAAPE.2018.10010457

Y. Hutagaol-Martowidjojo, Felita Widyanto

引用次数: 2

Agency costs, ownership structure and corporate governance mechanisms in Ghana 加纳的代理成本、所有权结构和公司治理机制

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2018-01-24 DOI: 10.1504/IJAAPE.2018.10010458

A. Owusu, C. Weir

引用次数: 20

An analysis of the firms-specific determinants influencing the voluntary IFRS adoption: evidence from Italian private firms 影响自愿采用《国际财务报告准则》的企业特定决定因素分析：来自意大利私营企业的证据

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2018-01-24 DOI: 10.1504/IJAAPE.2018.089418

S. Pichler, Michela Cordazzo, Paola Rossi

{"title":"An analysis of the firms-specific determinants influencing the voluntary IFRS adoption: evidence from Italian private firms","authors":"S. Pichler, Michela Cordazzo, Paola Rossi","doi":"10.1504/IJAAPE.2018.089418","DOIUrl":"https://doi.org/10.1504/IJAAPE.2018.089418","url":null,"abstract":"The EU regulation 1606/2002 enhances the financial statement comparability by requiring the IFRS mandatory application. In Italy, the implementation of EU regulation states that listed firms are required to prepare their financial statements in accordance with IFRS, then extended to private firms on a voluntary basis. The study aims to examine the influence of some firm-specific characteristics on voluntary IFRS adoption by analysing a selected sample of Italian private firms over 2006-2010. The results show that firms are more likely to adopt IFRS in their separate financial statements if there is the presence of ownership diffusion and a Big-4 along with greater profitability. Such adoption is not influenced by whether firms register a high level of capital intensity and leverage, and it does not increase with the firm size or level of foreign sales. Our findings may also represent a primary approach to investigate whether IFRS adoption could be beneficial for SMEs, as a large part of sampled firms may be classified according to the EU definition of SME.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1504/IJAAPE.2018.089418","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44962569","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: 4

The integration of the third generation balanced scorecard with a student loyalty model to enhance financial performance in higher education 第三代平衡计分卡与学生忠诚度模型的整合以提升高等教育财务绩效

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2017-10-16 DOI: 10.1504/IJAAPE.2017.087239

Eman Farag, M. El-kady, K. Hussainey

{"title":"The integration of the third generation balanced scorecard with a student loyalty model to enhance financial performance in higher education","authors":"Eman Farag, M. El-kady, K. Hussainey","doi":"10.1504/IJAAPE.2017.087239","DOIUrl":"https://doi.org/10.1504/IJAAPE.2017.087239","url":null,"abstract":"We have developed a set of appropriate performance evaluation measurements for the private higher education (PHE) sector, based mainly on the integration between the third generation balanced scorecard (third GBSC) and a students' loyalty model (SLM). We describe the process of the development of customers' (students') loyalty, taking into consideration the improvement of the quality of the education process by increasing students' satisfaction, loyalty and financial performance respectively, by improving key performance indicators (KPIs) of the third GBSC. Furthermore, we pursue a case study methodology of the application of the third GBSC integrated with a SLM at Egypt's Canadian International College (CIC). We also investigate students' satisfaction of the CIC's Faculty of Engineering. We find that the application of the suggested model has a significant association with the improvement of the CIC's KPIs related to education quality (EQ). Furthermore, the application of this integration model increases the anticipation of profitability.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2017-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1504/IJAAPE.2017.087239","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48901600","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

Market impact of proved reserves disclosures by US publicly held oil and gas exploration and development companies 美国上市油气勘探开发公司披露探明储量对市场的影响

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2017-10-16 DOI: 10.1504/IJAAPE.2017.10007827

C. Gray, Zane L. Swanson

{"title":"Market impact of proved reserves disclosures by US publicly held oil and gas exploration and development companies","authors":"C. Gray, Zane L. Swanson","doi":"10.1504/IJAAPE.2017.10007827","DOIUrl":"https://doi.org/10.1504/IJAAPE.2017.10007827","url":null,"abstract":"US generally accepted accounting principles (GAAP) permit publicly held oil and gas exploration and development companies (OGEs) to report exploration and development costs under either the successful efforts (SE) or the full cost pool (FC) method, which results in a lack of comparability of financial statements of FC and SE companies. In an attempt to eliminate information asymmetry, OGEs must disclose detailed information about proved reserves, including the discounted present value of future cash flows from proved reserves. This study investigates whether these reserve disclosures enhanced comparability between firms using FC and SE accounting. Quantitative research methods utilising multiple regression analysis techniques examine whether the present value of future cash flows from proved reserves discounted at 10% (PV10) and reserve quantity disclosures predict changes in market capitalisation. Although the various reserve disclosures required by the FASB (2014b) reduce information asymmetry between management and investors, the findings from this research indicate that investors in FC and SE companies use different data to determine the prices they are willing to pay for the companies' stocks. Therefore, these disclosures have not provided investors with a uniform set of criteria that can be used to compare a FC company with an SE company.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2017-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47976081","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

An intra-cultural study on accounting students' and practitioners' perceptions of accountants and accounting in Vietnam 越南会计专业学生和从业人员对会计和会计认知的文化内研究

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2017-10-16 DOI: 10.1504/IJAAPE.2017.10007828

B. Nghiêm-Phú, T. Nguyen

{"title":"An intra-cultural study on accounting students' and practitioners' perceptions of accountants and accounting in Vietnam","authors":"B. Nghiêm-Phú, T. Nguyen","doi":"10.1504/IJAAPE.2017.10007828","DOIUrl":"https://doi.org/10.1504/IJAAPE.2017.10007828","url":null,"abstract":"This study focuses on the images (perceptions) of accountants and accounting in Vietnam. The first objective of the study is to compare the perceptions of the three groups of respondents, including first- and fourth-year accounting students and practising accountants. It was revealed that the respondents' perceptions differed in 12 out of the 17 traits of accountants, and four out of the six characteristics of accounting. Fourth year students held the least favourable images, while practitioners were the most positive evaluators. The images of the accountants were positively perceived, while those of the accounting profession only received neutral evaluations. The second objective of the study is to verify the relationships between perceptions of accountants/accounting and other demographic and attitudinal variables. Using the data gathered from the practising accountant sample, the analysis revealed that the respondents' perceptions could be significantly affected by their sex, education and position on the one hand, and could significantly influence their intention on the other. Implications for accounting education in Vietnam are discussed based on these findings.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2017-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45789147","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

Assessment of fair value accounting from the Islamic perspective 从伊斯兰教的角度评估公允价值会计

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2017-10-16 DOI: 10.1504/IJAAPE.2017.10007823

Ika Sari Wahyuni-TD

引用次数: 2

A study of inverted U-shape relationship between firm size and corporate social responsibility - the case of Indonesia 企业规模与企业社会责任的倒U型关系研究——以印度尼西亚为例

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2017-07-19 DOI: 10.1504/IJAAPE.2017.10005541

P. G. Karyawati, Katon Angesty, P. Joshi

{"title":"A study of inverted U-shape relationship between firm size and corporate social responsibility - the case of Indonesia","authors":"P. G. Karyawati, Katon Angesty, P. Joshi","doi":"10.1504/IJAAPE.2017.10005541","DOIUrl":"https://doi.org/10.1504/IJAAPE.2017.10005541","url":null,"abstract":"The aim of this study is to investigate Udayasankar's hypothesis regarding the relationship between firm size and corporate social responsibility (CSR) participation in Indonesia. Udayasankar (2008) proposed the U-shape relationship of firm size and CSR participation. Since at the country level, factors such as economic development, and social, political, and cultural factors play a significant role in determining CSR participation, the relationship shape needs to be examined per country basis. Therefore, this research has applied content analysis to measure CSR participation index for 433 Indonesian companies listed on Indonesian Stock Exchange for 2012. Resource access, operation scale and visibility are used as indicators of firm size. Our findings reveal an inverted U-shape relationship between firm size and CSR participation. This study reports a positive relationship between size and CSR participation for small companies, and a negative relationship between size and CSR participation for large companies. The study contributes that the country level factors play an important role toward CSR practices.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2017-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47220417","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: 4