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Universal Journal of Accounting and Finance最新文献

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Taxpayers' Compliance from the Tax Officers' Perspective: A Grounded Theory Approach 税务人员视角下的纳税人合规:一个扎根的理论视角
Universal Journal of Accounting and Finance Pub Date : 2022-11-01 DOI: 10.13189/ujaf.2022.100604
Shaiful Agung, Diana Zuhroh, Gaguk Apriyanto
{"title":"Taxpayers' Compliance from the Tax Officers' Perspective: A Grounded Theory Approach","authors":"Shaiful Agung, Diana Zuhroh, Gaguk Apriyanto","doi":"10.13189/ujaf.2022.100604","DOIUrl":"https://doi.org/10.13189/ujaf.2022.100604","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87154267","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
What Factors Affect Investment Efficiency? A Co-citation Analysis 影响投资效率的因素是什么?共被引分析
Universal Journal of Accounting and Finance Pub Date : 2022-11-01 DOI: 10.13189/ujaf.2022.100601
Chiung-Yu Huang, Shuonan Yuan, Chung Dong Quang, A. Nguyen
{"title":"What Factors Affect Investment Efficiency? A Co-citation Analysis","authors":"Chiung-Yu Huang, Shuonan Yuan, Chung Dong Quang, A. Nguyen","doi":"10.13189/ujaf.2022.100601","DOIUrl":"https://doi.org/10.13189/ujaf.2022.100601","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79268904","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
Audit Committees, Corporate Governance, and the Quality of Financial Reporting: Evidence From Market Reactions to Earning Announcements 审计委员会、公司治理与财务报告质量:来自市场对盈余公告反应的证据
Universal Journal of Accounting and Finance Pub Date : 2022-09-30 DOI: 10.33423/jaf.v22i4.5480
{"title":"Audit Committees, Corporate Governance, and the Quality of Financial Reporting: Evidence From Market Reactions to Earning Announcements","authors":"","doi":"10.33423/jaf.v22i4.5480","DOIUrl":"https://doi.org/10.33423/jaf.v22i4.5480","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83690717","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
Quantitative Analysis of the Impact of The Economic Growth, Regulatory Relief, and Consumer Protection Act of 2018 on the Cost of Regulatory Burden on Community Banks 《2018年经济增长、监管放松和消费者保护法》对社区银行监管负担成本影响的定量分析
Universal Journal of Accounting and Finance Pub Date : 2022-09-30 DOI: 10.33423/jaf.v22i4.5474
{"title":"Quantitative Analysis of the Impact of The Economic Growth, Regulatory Relief, and Consumer Protection Act of 2018 on the Cost of Regulatory Burden on Community Banks","authors":"","doi":"10.33423/jaf.v22i4.5474","DOIUrl":"https://doi.org/10.33423/jaf.v22i4.5474","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88882155","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
The Heterogeneity of Stock Prices Responses to Policy Shocks: Evidence From International Data 股票价格对政策冲击反应的异质性:来自国际数据的证据
Universal Journal of Accounting and Finance Pub Date : 2022-09-30 DOI: 10.33423/jaf.v22i4.5475
{"title":"The Heterogeneity of Stock Prices Responses to Policy Shocks: Evidence From International Data","authors":"","doi":"10.33423/jaf.v22i4.5475","DOIUrl":"https://doi.org/10.33423/jaf.v22i4.5475","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87623846","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
Do Accounting Professor Teaching Ratings Reflect Student Learning? 会计教授的教学评价是否反映了学生的学习情况?
Universal Journal of Accounting and Finance Pub Date : 2022-09-30 DOI: 10.33423/jaf.v22i4.5479
Richard L. Constand
{"title":"Do Accounting Professor Teaching Ratings Reflect Student Learning?","authors":"Richard L. Constand","doi":"10.33423/jaf.v22i4.5479","DOIUrl":"https://doi.org/10.33423/jaf.v22i4.5479","url":null,"abstract":"This current study provides evidence relating to the question of whether accounting professor teaching ratings in undergraduate classes are related to student learning or if they are just a reflection of the degree of easiness or difficulty of the class and the professors that are being rated. The relationship between average accounting faculty ratings for eight AACSB accredited business schools from RateMyProfessors.com (RMP) and the subsequent average success rate for students from those schools who take and pass the CPA exam on their first attempt are examined. Empirical results indicate that there is a significant positive relationship between students passing the CPA exam and RMP teaching ratings reflecting professor Quality and a significant negative relationship between students passing the CPA exam and RMP ratings reflecting the degree of Easiness for those classes and professors being rated. Additional empirical evidence of the complex relationships between teaching ratings and the personal characteristic of accounting professors who teach either classes for accounting majors or non-majors is also discussed.","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80823933","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
State Government Finance Trend and Determinants Analysis 国家财政趋势及影响因素分析
Universal Journal of Accounting and Finance Pub Date : 2022-09-30 DOI: 10.33423/jaf.v22i4.5476
Ying Wang
{"title":"State Government Finance Trend and Determinants Analysis","authors":"Ying Wang","doi":"10.33423/jaf.v22i4.5476","DOIUrl":"https://doi.org/10.33423/jaf.v22i4.5476","url":null,"abstract":"This study analyzes state revenues, expenditures, and their determinants from 2008 to 2019. The analysis revealed a significant increase in spending on social services and less reliance on tax revenue during this time. Corporate income tax revenue is the most vulnerable to a business cycle, followed by individual income tax revenue. Sales/gross receipt tax is least affected by business cycles. State expenditure shows a steady growth pattern and is not responsive to economic conditions and revenue. There is evidence of conflict between state legislative and executive branches as governors’ and legislators’ salaries increase. State legislators focus on income tax while governors focus on sales and gross receipt tax to increase state revenue. Gender does not play a role in state finance. State legislators’ salary and per diem compensation significantly affects state revenue and expenditure, often in an opposite direction.","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83131118","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
The New Accounting for Operating Leases: Unintended Consequences in the Airline Industry 经营租赁的新会计:航空业的意外后果
Universal Journal of Accounting and Finance Pub Date : 2022-09-30 DOI: 10.33423/jaf.v22i4.5477
{"title":"The New Accounting for Operating Leases: Unintended Consequences in the Airline Industry","authors":"","doi":"10.33423/jaf.v22i4.5477","DOIUrl":"https://doi.org/10.33423/jaf.v22i4.5477","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73013989","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
THE EFFECT OF TURNOVER ON PROFITABILITY IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE 在印尼证券交易所上市的制造业公司营业额对盈利能力的影响
Universal Journal of Accounting and Finance Pub Date : 2022-09-02 DOI: 10.31942/.v1i1.7006
Enggar Wulandari, Anggita Syahrani, Noverina Pretty Afrida, Laela Sa'bana Rani, Galuh Tri Pambekti
{"title":"THE EFFECT OF TURNOVER ON PROFITABILITY IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE","authors":"Enggar Wulandari, Anggita Syahrani, Noverina Pretty Afrida, Laela Sa'bana Rani, Galuh Tri Pambekti","doi":"10.31942/.v1i1.7006","DOIUrl":"https://doi.org/10.31942/.v1i1.7006","url":null,"abstract":"This research aims to determine the effect of cash turnover, receivables, and supply on profitability in manufacturing companies. The independent variables used are Cash Turnover, Receivables Turnover, and Inventory Turnover. While  the dependent variable  used is Profitability. The population in this study is the financial statements of manufacturing companies totaling 120 companies over a period of six years listed on the Indonesia Stock Exchange (IDX) in 201 7-2020. Sampling is carried out by the proposive sampling method. The number of companies sampled in this study was 30 manufacturing companies. The analysis method of this study uses Linear Ordinary Least Square Regression (OLS) with a statistical analysis tool, namely the Eviews 8.0 program. The results of this study show that parally cash turnover has a significant effect on Return On Investment (ROI), receivables turnover has a significant effect on Return On Investment (ROI), and inventory turnover is not significant to Return On Investment (ROI).  In terms of stimulant, the independent variables of cash turnover, receivables turnover, and inventory turnover together (simultaneously) significantly affect the Return On Investment (ROI) at α 1%.","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90410404","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
PENERAPAN APLIKASI ATLAS, KOMPETENSI DAN INDEPENDENSI AUDITOR SERTA KUALITAS AUDIT KANTOR AKUNTAN PUBLIK DI SEMARANG 在三宝垄申请地图集、能力和独立审计师及审计会计师事务所的质量
Universal Journal of Accounting and Finance Pub Date : 2022-09-02 DOI: 10.31942/jafin.v1i1.6792
I. Setiawan, Atieq Amjadallah Alfie, Wulan Budi Astuti
{"title":"PENERAPAN APLIKASI ATLAS, KOMPETENSI DAN INDEPENDENSI AUDITOR SERTA KUALITAS AUDIT KANTOR AKUNTAN PUBLIK DI SEMARANG","authors":"I. Setiawan, Atieq Amjadallah Alfie, Wulan Budi Astuti","doi":"10.31942/jafin.v1i1.6792","DOIUrl":"https://doi.org/10.31942/jafin.v1i1.6792","url":null,"abstract":"Penelitian ini bertujuan untuk menguji apakah penerapan aplikasi ATLAS, Kompetensi dan Independensi Auditor berpengaruh terhadap kualitas audit. Penelitian ini dilakukan pada Kantor Akuntan Publik yang tersebar di Kota Semarang. Metode analisis data yang digunakan adalah metode analisis linear berganda. Hasil penelitian menunjukan bahwa penerapan aplikasi ATLAS tidak berpengaruh terhadap kualitas audi sedangkan kompetensi dan independensi auditor berpengaruh positif terhadap kualitas audit pada KAP di Kota Semarang. Kata Kunci: ATLAS, Independensi auditor, Kualitas Auditor, Kompetensi auditor, TABK","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72696753","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
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