International Journal of Accounting, Auditing and Performance Evaluation最新文献_第6页

An independent audit oversight system in a non-developed market: the case of Egypt 非发达市场的独立审计监督制度：以埃及为例

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2017-07-19 DOI: 10.1504/IJAAPE.2017.10005538

Mohamed Khaled Eldaly, M. Abdel-Kader

{"title":"An independent audit oversight system in a non-developed market: the case of Egypt","authors":"Mohamed Khaled Eldaly, M. Abdel-Kader","doi":"10.1504/IJAAPE.2017.10005538","DOIUrl":"https://doi.org/10.1504/IJAAPE.2017.10005538","url":null,"abstract":"This study aims to provide a better understanding of oversight on the audit profession in Egypt, including its motivations, objectives and its working approach. Further, it reaches a better understanding of the Egyptian Big 4 partners' perceptions of the new audit oversight board (AOB). Previous studies have frequently examined the audit oversight system in developed countries (the USA and UK in particular), but little is known on how the system works on developing countries. We believe that facing different problems and challenges demands that audit regulators in developing countries follow different approaches in order to improve the quality of their audit markets. Lack of skilled auditors, lack of transparency and public accountability, and a high level of corruption are the main problems facing the audit profession in Egypt (Awadallah, 2006; Wahdan et al., 2005a). Our findings suggest that establishing an AOB in Egypt has been motivated by the need to attract foreign investments and follow the global trend of auditing in developed countries. A number of legal changes are needed in order to improve the AOB's efficiency.","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":"49012134","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: 6

Audit quality and the value relevance of fair values 审计质量与公允价值的价值相关性

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2017-07-19 DOI: 10.1504/IJAAPE.2017.10005537

J. Siekkinen

引用次数: 2

The value relevance of intangibles: some evidence on industry sector, firm performance and size effects 无形资产的价值相关性:关于行业部门、企业绩效和规模效应的证据

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2017-07-19 DOI: 10.1504/IJAAPE.2017.10005540

Maqsood Iqbal Qureshi

{"title":"The value relevance of intangibles: some evidence on industry sector, firm performance and size effects","authors":"Maqsood Iqbal Qureshi","doi":"10.1504/IJAAPE.2017.10005540","DOIUrl":"https://doi.org/10.1504/IJAAPE.2017.10005540","url":null,"abstract":"This study, using a valuation model and a sample of UK firms for the period between 1998 and 2003, empirically investigates whether the market attaches different values to investments in goodwill (GW), research and development (RD) and advertising (AD) by firms in different sectors, of different sizes, and with different performances. The research findings indicate that the market attaches different values to investments in GW, RD and AD by firms in different sectors (manufacturing and non-manufacturing), of different sizes (large and small firms) and with different performances (profit-making and loss-making firms). Our results provide evidence that both RD and AD are valued almost equally for manufacturing and non-manufacturing and profit making and loss-making firms. While the market assigns more value to non-manufacturing and profit making firms' goodwill. Our results also suggest that goodwill, R%D, and advertising are likely to be more effective for larger firms. Overall, these results should also interest analysts and creditors seeking to evaluate firms' intangible investments, professionals engaged in designing disclosure strategies, and academics exploring issues related to intangibles.","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":"44846673","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 interference of the organisational culture with the internal audit function 组织文化对内部审计职能的干扰

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2017-03-21 DOI: 10.1504/IJAAPE.2017.10003437

J. O. Imoniana, Sergio Ricardo Leandro Dias

引用次数: 1

Earnings management in Libyan commercial banks: perceptions of stakeholders. 利比亚商业银行的盈余管理：利益相关者的看法。

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2017-03-21 DOI: 10.1504/IJAAPE.2017.083025

Yasser Barghathi, D. Collison, Louise Crawford

{"title":"Earnings management in Libyan commercial banks: perceptions of stakeholders.","authors":"Yasser Barghathi, D. Collison, Louise Crawford","doi":"10.1504/IJAAPE.2017.083025","DOIUrl":"https://doi.org/10.1504/IJAAPE.2017.083025","url":null,"abstract":"The issue of earnings management has continued to be problematic in the financial reporting context. It has proved to be an important topic that concerns a wide range of stakeholders, including regulators, investors and preparers. The objective of this paper is to examine the perceptions of different stakeholders with regard to the financial reporting quality of Libyan commercial banks (LCBs) by addressing the issue of earnings management. The paper adopts a qualitative approach in order to investigate the topic of earnings management. It considers motives for, and techniques of, earnings management as well as the role and potential role for accounting standards and improved corporate governance in addressing the issue. The paper reports on 28 semi-structured interviews with different stakeholders of LCBs. It is found that financial reporting quality is perceived to be impaired as a result of earnings management. It also provides prima facie evidence of some fraudulent activity in the management of earnings. IFRS/IAS as well as a sound corporate governance system is perceived to have an important potential role in improving financial reporting quality. Some confusion and ambiguity in the understanding of the term earnings management was also identified.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2017-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1504/IJAAPE.2017.083025","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44873561","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: 7

Do experienced auditors have a bias for confirmatory audit evidence 有经验的审计师是否对确认性审计证据有偏见

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2017-03-21 DOI: 10.1504/IJAAPE.2017.10003442

Dennis M. O'reilly, J. Reisch, R. Leitch

引用次数: 2

Study on theories and mechanisms of corporate governance 公司治理理论与机制研究

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2017-01-31 DOI: 10.1504/IJAAPE.2017.10002694

R. Mishra, S. Kapil

{"title":"Study on theories and mechanisms of corporate governance","authors":"R. Mishra, S. Kapil","doi":"10.1504/IJAAPE.2017.10002694","DOIUrl":"https://doi.org/10.1504/IJAAPE.2017.10002694","url":null,"abstract":"This paper aims to review the theories of corporate governance for understanding the theoretical basis of corporate governance mechanisms. Major theoretical studies on corporate governance, including studies done in emerging economies, are included in the review. The paper looks at corporate governance theories from value creation point of view. It is observed that the two perspectives of corporate governance, i.e., shareholder and stakeholder perspectives, are not in contrast to each other but are pointing towards the same goal, i.e., value creation. However, one points towards value creation for shareholders and the other points towards creation of societal value. While reviewing theoretical underpinnings and assumptions for corporate governance perspectives, due consideration has been given to the development of corporate governance mechanism based on various existing theories. A theoretical framework for understanding the relationship between corporate governance mechanism and corporate performance has been proposed. Emerging challenges for corporate governance theories have also been indicated. This being a review paper, one of the major limitations is an unintentional omission of some literature because of non-availability or non-reachability. Literature that would have been present in languages other than English could also not been included in the review.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2017-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41972884","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 rewards for publishing in accounting in the USA 在美国出版会计的报酬

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2017-01-31 DOI: 10.1504/IJAAPE.2017.081803

Sharad Asthana, S. Balsam

引用次数: 2

An empirical evidence on audit selection and audit rotation: the case of Qatari listed companies 审计选择与审计轮换的实证研究——以卡塔尔上市公司为例

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2017-01-31 DOI: 10.1504/IJAAPE.2017.10002698

Ghassan H. Mardini, Yasean A. Tahat

引用次数: 8

Abnormal audit fees and future restatements: evidence from Tehran Stock Exchange 异常审计费用和未来重述:来自德黑兰证券交易所的证据

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2017-01-31 DOI: 10.1504/IJAAPE.2017.10002695

M. Salehi, Shayan Farhangdoust, Adineh Vahidnia

引用次数: 11