International Journal of Accounting, Auditing and Performance Evaluation最新文献_第7页

Mandatory IFRS adoption and earnings quality in different institutional settings: a comparison between Italy and the UK 不同机构环境下强制性采用国际财务报告准则与盈余质量:意大利与英国的比较

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2015-12-30 DOI: 10.1504/ijaape.2016.073886

Domenico Campa, R. Donnelly

引用次数: 6

Impact of internal control material weaknesses on executive compensation: evidence from Iran 内部控制实质性缺陷对高管薪酬的影响:来自伊朗的证据

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2015-12-30 DOI: 10.1504/ijaape.2016.073891

Z. Hajiha, Mohammad S. Bazaz

{"title":"Impact of internal control material weaknesses on executive compensation: evidence from Iran","authors":"Z. Hajiha, Mohammad S. Bazaz","doi":"10.1504/ijaape.2016.073891","DOIUrl":"https://doi.org/10.1504/ijaape.2016.073891","url":null,"abstract":"After several financial scandals of large companies and the approval of the Sarbanes-Oxley Act, management performance and responsibilities were formalised by launching and maintaining an effective internal control system. Different criteria and financial tools were applied for management performance measurements. These criteria are often used for rewarding and compensating managers. This study investigates non-financial criteria as a rewarding measure for Iranian executive compensation. Managers know that a lack of an effective internal control system can increase the difficulty of accomplishing the company mission, maintaining profitability, and minimising unexpected events. Therefore, the present paper aims at explaining the relationship between internal control material weaknesses and managers' compensation in the years 2004-2010 in an Iranian context. We examined a sample of 97 firms (679 firm-year observations) with combined regression and a pooled model. Results revealed an inverse relationship between the executive compensation and internal control material weaknesses. It can be concluded that the executive compensation is decreased by increasing the company's internal control weakness.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2015-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1504/ijaape.2016.073891","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66767766","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

Temporal variation and cross-sectional differences of accounting conservatism in emerging countries 新兴国家会计稳健性的时间变异和横截面差异

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2015-12-30 DOI: 10.1504/IJAAPE.2016.073887

Maha Khalifa, H. B. Othman, K. Hussainey

引用次数: 11

Legal origin, economic freedom and earnings management practices: MENA evidence 法律渊源、经济自由和盈余管理实践:中东和北非证据

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2015-12-30 DOI: 10.1504/IJAAPE.2016.073892

Kais Baatour, H. B. Othman

引用次数: 7

Corporate governance, organisational power and disclosure by firms in the United Arab Emirates 阿拉伯联合酋长国公司治理、组织权力和信息披露

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2015-09-03 DOI: 10.1504/ijaape.2015.071573

M. Hassan

引用次数: 2

Market timing behaviour, bankruptcy costs and capital structure decisions in MENA: the case of Egypt 中东和北非的市场时机行为、破产成本和资本结构决策:以埃及为例

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2015-09-03 DOI: 10.1504/IJAAPE.2015.071586

Mohamed Sherif

引用次数: 2

Corporate governance mechanisms and audit report timeliness: empirical evidence from Oman 公司治理机制与审计报告及时性:来自阿曼的经验证据

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2015-09-03 DOI: 10.1504/ijaape.2015.071580

S. Baatwah, Zalailah Salleh, Norsiah Ahmad

{"title":"Corporate governance mechanisms and audit report timeliness: empirical evidence from Oman","authors":"S. Baatwah, Zalailah Salleh, Norsiah Ahmad","doi":"10.1504/ijaape.2015.071580","DOIUrl":"https://doi.org/10.1504/ijaape.2015.071580","url":null,"abstract":"This study provides empirical testing of evidence on whether internal and external corporate governance mechanisms are associated with audit report timeliness. We employ data from companies listed on the Omani capital market. Using a panel data approach, we discover that only internal corporate governance mechanisms associated with timely audit report. More specifically, we find board characteristics such as size and expertise, and audit committee characteristics such as financial expertise, are associated with improved audit report timeliness. By using composite measure for internal corporate governance mechanisms, we also find that audit committee quality enhances audit report timeliness while board quality does not. We further demonstrate that corporate governance mechanisms play a substitution role rather than a complementary role in explaining audit report timeliness. Thus, we conclude that corporate governance mechanisms in Oman are not as effective as in more developed countries and that regulators in such a less developed country should impose and encourage substantial corporate governance practices instead of merely adhering to pro-forma practices.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2015-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1504/ijaape.2015.071580","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66768140","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: 41

A Balanced Scorecard Model for Performance Excellence in Saudi Arabia's Higher Education Sector 沙特阿拉伯高等教育部门卓越表现的平衡计分卡模型

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2015-09-03 DOI: 10.1504/ijaape.2015.071574

Tariq Hassaneen Ismail, Mansour Al-Thaoiehie

{"title":"A Balanced Scorecard Model for Performance Excellence in Saudi Arabia's Higher Education Sector","authors":"Tariq Hassaneen Ismail, Mansour Al-Thaoiehie","doi":"10.1504/ijaape.2015.071574","DOIUrl":"https://doi.org/10.1504/ijaape.2015.071574","url":null,"abstract":"This paper's main objective is to introduce a balanced scorecard (BSC) model which fits Saudi Arabia's higher education institutions. We used questionnaires to obtain the opinions of respondents of public and private Saudi universities on the suggested key performance indicators (KPIs) derived from using the dimensions of the BSC of Kaplan and Norton (1992) with adaptations. The frequencies of recommended KPIs provided the basis for discussion. The findings revealed that most KPIs, recommended by respondents, were related to the customer and internal business process perspectives, whilst they did not recommend most indicators related to the learning and growth and financial and economic perspectives. Furthermore, most indicators had significant differences according to the type and age of the universities. This paper extends previous studies on measuring performance excellence in the higher education sector by considering a set of KPIs which fit educational systems in emerging economics. The findings would help the management of Saudi universities as well as policy makers in the Saudi Ministry of Higher Education to: 1) define the possibility of adopting a BSC model to drive performance; 2) identify the need to a benchmarking of KPIs which fit both public and private universities.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2015-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1504/ijaape.2015.071574","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66768097","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

A comparison of US and Canadian environmental disclosures according to AICPA and CICA guidelines 根据AICPA和CICA准则，美国和加拿大环境信息披露的比较

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2015-09-03 DOI: 10.1504/IJAAPE.2015.071584

P. Ashcroft

引用次数: 0

Factors influencing students' choice of an accounting major in Egypt 影响埃及学生选择会计专业的因素

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2015-09-03 DOI: 10.1504/ijaape.2015.071585

A. Anis, Rasha Hanafi

引用次数: 12