International Journal of Accounting, Auditing and Performance Evaluation最新文献_第9页

Determinants of audit report lag in the banking industry: updated evidence 银行业审计报告滞后的决定因素:最新证据

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2014-12-19 DOI: 10.1504/IJAAPE.2014.066391

Fatima Alali, Randal J. Elder

引用次数: 12

Does financial crisis affect financial reporting of good news and bad news 金融危机会影响财务报告的好消息和坏消息吗

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2014-12-19 DOI: 10.1504/IJAAPE.2014.066393

Mohammad Said Ressas, K. Hussainey

引用次数: 11

Stock price synchronicity and corporate governance mechanisms: evidence from an emerging market 股价同步性与公司治理机制:来自新兴市场的证据

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2014-12-19 DOI: 10.1504/IJAAPE.2014.066392

Omar Farooq, Sheraz Ahmed

{"title":"Stock price synchronicity and corporate governance mechanisms: evidence from an emerging market","authors":"Omar Farooq, Sheraz Ahmed","doi":"10.1504/IJAAPE.2014.066392","DOIUrl":"https://doi.org/10.1504/IJAAPE.2014.066392","url":null,"abstract":"How and why do governance mechanisms affect stock price synchronicity in emerging markets? This paper aims to answer this question in the context of an emerging market. Using panel data with fixed effect regression model, we examine the relationship between various proxies of governance mechanisms (analyst following, ownership concentration, and operational complexity) and stock price synchronicity during the period between 2006 and 2008 in India. Our results show that firms with lower ownership concentration, higher analyst following, and lower operational complexity are associated with higher stock price synchronicity. We also show that our results are robust for a sub-sample of small and large firms. Given that firms with higher synchronicity are associated with better governance environment, we also show that firms with higher synchronicity have better firm performance than firms with lower synchronicity. Our results are important, especially for small/naive investors, because obtaining value relevant information is a hard task in information scarce emerging markets. Synchronicity, being publicly available information, provides an easy way for investors to differentiate between good and bad firms.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2014-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1504/IJAAPE.2014.066392","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66767678","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: 18

Accounting principle choice by ADR firms and auditors' fees 会计原则选择由ADR事务所和审计师收费决定

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2014-12-19 DOI: 10.1504/IJAAPE.2014.066390

David Senteney, Grace Gao, Mohammad S. Bazaz

引用次数: 0

An analysis of profit and loss in Brazil before and after the full adoption of the International Financial Reporting Standards 对巴西全面采用国际财务报告准则前后的损益分析

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2014-08-11 DOI: 10.1504/IJAAPE.2014.064234

Isabel Gallego-Ã lvarez, Marta Cristina Pelucio-Grecco, Henrique Formigoni, CecÃlia Moraes Santostaso Geron

{"title":"An analysis of profit and loss in Brazil before and after the full adoption of the International Financial Reporting Standards","authors":"Isabel Gallego-Ã lvarez, Marta Cristina Pelucio-Grecco, Henrique Formigoni, CecÃlia Moraes Santostaso Geron","doi":"10.1504/IJAAPE.2014.064234","DOIUrl":"https://doi.org/10.1504/IJAAPE.2014.064234","url":null,"abstract":"This study aims to determine whether the main items of the profit and loss (P%L) accounts of listed Brazilian companies have been modified, according to sector, after Brazil's adoption of the International Financial Reporting Standards (IFRS). The sample is composed of 118 companies classified by the Securities and Exchange Commission of Brazil (SECB) as corporate governance for the year before (2007) and the year after (2010) the implementation of IFRS. The analysis is based on the interpretation of biplots developed by Gower and Hand. The study concludes that a change did occur in the P%L accounts in the periods studied, which is substantiated by an analysis of the evolution of the national added value and explained by the application of new IFRS. This suggests that, unless there has been a significant alteration of performance in all sectors of the economy, the confrontation between P%L in Brazil has undergone significant changes in the different sectors of the economy after the full adoption of IFRS.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2014-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1504/IJAAPE.2014.064234","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66768016","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

Financial management performance of public sector: quality of internal auditor 公共部门财务管理绩效:内部审计师的素质

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2014-08-11 DOI: 10.1504/IJAAPE.2014.064233

T. Iskandar, Yati Md Lasa, Norul Syuhada Abu Hassan

{"title":"Financial management performance of public sector: quality of internal auditor","authors":"T. Iskandar, Yati Md Lasa, Norul Syuhada Abu Hassan","doi":"10.1504/IJAAPE.2014.064233","DOIUrl":"https://doi.org/10.1504/IJAAPE.2014.064233","url":null,"abstract":"This study examines the relationship between internal audit functions and financial management performance in the public sector in Malaysia. The internal auditor is entrusted with a monitoring responsibility to ensure the integrity of the management of public funds. The need for effective monitoring by an internal auditor is increasing as a result of the Auditor General Report concerning weaknesses in the financial management of the public sector. The present study conducts a survey on 80 internal audit units of government agencies and organisations. Financial management performance is measured using the Financial Management Accountability Index issued by the National Audit Department. The results show that the effectiveness of internal audits in enhancing the financial management of public sector relates significantly to the competency of internal auditors, the size of internal audit units, and cooperation between the internal auditors and audit committees. The findings have policy implications concerning the staffing and training programmes of internal audit units that will help improve financial management performance in the public sector.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2014-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1504/IJAAPE.2014.064233","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66768009","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: 5

Does the adoption of IFRS promote emerging stock markets development? Evidence from MENA countries 国际财务报告准则的采用是否促进了新兴股市的发展?来自中东和北非国家的证据

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2014-08-11 DOI: 10.1504/IJAAPE.2014.064242

Mohamed Faker Klibi, Anas Kossentini

{"title":"Does the adoption of IFRS promote emerging stock markets development? Evidence from MENA countries","authors":"Mohamed Faker Klibi, Anas Kossentini","doi":"10.1504/IJAAPE.2014.064242","DOIUrl":"https://doi.org/10.1504/IJAAPE.2014.064242","url":null,"abstract":"The purpose of this study is to investigate the effects of IFRS adoption on MENA's emerging stock markets and to shed some light on the macro-economic determinants which have had an important influence on stock market development. The empirical study is conducted using a balanced panel data from 14 Middle Eastern and North African region countries. Econometrics issues are based on estimations of two random effects specifications. We find that the adoption of IFRS affects positively and significantly stock market development. This paper has some policy implications for MENA region countries. In order to promote stock market development in the region, it is important to encourage non-adopting countries to harmonise their accounting standards with IASB's ones. Most existing empirical literature has focused largely on the consequences of IFRS at the firm-level. In this paper, we examine the country-level association between IFRS adoption and stock market development. This paper aims at making an in-depth analysis of 14 MENA countries' financial markets in order to assess how they can improve their capital markets, and hence, be of benefit to the global investor.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2014-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1504/IJAAPE.2014.064242","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66768076","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: 16

Benefits and costs of political connections: evidence from Tunisia 政治关系的利益与代价:来自突尼斯的证据

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2014-08-11 DOI: 10.1504/IJAAPE.2014.064235

Naima Lassoued, Mouna Attia

引用次数: 14

The Role of accounting in corporate governance in a developing country : institutional political economy perspective 会计在发展中国家公司治理中的作用:制度政治经济学视角

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2014-04-01 DOI: 10.1504/IJAAPE.2014.060207

A. Ekanayake, S. Perera

{"title":"The Role of accounting in corporate governance in a developing country : institutional political economy perspective","authors":"A. Ekanayake, S. Perera","doi":"10.1504/IJAAPE.2014.060207","DOIUrl":"https://doi.org/10.1504/IJAAPE.2014.060207","url":null,"abstract":"Conceptualisation of corporate governance in mainstream accounting research seems to be based on the assumption of pure economic type governance which is characterised by control systems and political neutrality. This study examines institutional and socio-political dynamics of the role of accounting in corporate governance in a government-owned commercial bank in a developing country. Using data from semi-structured interviews and document analysis, the study draws on the theory of institutional political economy to examine the socio-political and institutional complexities associated with using accounting as a mechanism of governance. Findings reveal that although the bank meticulously complied with various professional and regulatory requirements in internal and external reporting in response to normative, coercive and mimetic pressures, such compliance was mainly to gain legitimacy, appearance and society's support, rather than to enhance good governance. Further, the paper clearly demonstrates the political complexity of corporate governance in developing countries and how accounting becomes less effective within such political complexities.","PeriodicalId":35413,"journal":{"name":"International Journal of Accounting, Auditing and Performance Evaluation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2014-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1504/IJAAPE.2014.060207","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66767911","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

Managers’ incentives for issuing cash flow forecasts 管理者发布现金流预测的动机

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2014-04-01 DOI: 10.1504/IJAAPE.2014.060202

Suzan Abed, C. Roberts, K. Hussainey

引用次数: 11