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Application of Qualitative Characteristics to Evaluate Misstatements in Financial Statements: Evidence from Factual Audit Data 定性特征在财务报表错报评估中的应用——来自事实审计数据的证据
Ekonomika Vilniaus Universitetas Pub Date : 2022-09-09 DOI: 10.15388/ekon.2022.101.2.1
Audrius Masiulevičius, Vaclovas Lakis
{"title":"Application of Qualitative Characteristics to Evaluate Misstatements in Financial Statements: Evidence from Factual Audit Data","authors":"Audrius Masiulevičius, Vaclovas Lakis","doi":"10.15388/ekon.2022.101.2.1","DOIUrl":"https://doi.org/10.15388/ekon.2022.101.2.1","url":null,"abstract":"The auditor should use qualitative characteristics, which describe the essence of misstatement, while assessing identified misstatements. Final decision depends on the professional judgment made by the auditor, however, auditors may make erroneous decisions or be biased. Previous theoretical research highlighted problems with the application of qualitative characteristics. However, factual audit data is confidential and usually not available for researchers to examine, therefore previous research mostly relied on surveys or experiments and there is little evidence on how auditors behave during real audits (rather than simulations). One audit company agreed to provide us with factual data for this research. The aim of the research is to examine the application of primary qualitative characteristics based on factual audit data. During the research, the audits performed in one Lithuanian audit company for the financial years 2019–2020 were examined as well as summarized official (publicly available) data about audit companies in Lithuania and audits performed by them for 2018–2020 financial years were examined. Firstly, most important primary qualitative characteristics, as well as secondary commonly used characteristics, were singled out. Our further investigation, based on received 2019–2020 factual audit data revealed that some auditors still do not apply primary qualitative characteristics in all cases. Even though we investigated one company and we cannot directly extrapolate results for the whole audit market, but our results are in line with the official and publicly available information about audit companies in Lithuania. Thus, we conclude that our results partly reflect truthful view of factual behavior of audit companies in Lithuania. These results also confirm theoretical research that qualitative characteristics are not sufficiently appreciated.","PeriodicalId":36306,"journal":{"name":"Ekonomika Vilniaus Universitetas","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47401463","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 Gender and Age Matter in Employment – Sectoral Growth Relationship Over the Recession and Expansion 就业中的性别和年龄重要吗？经济衰退和经济扩张期间的部门增长关系
Ekonomika Vilniaus Universitetas Pub Date : 2022-09-09 DOI: 10.15388/ekon.2022.101.2.3
Mindaugas Butkus, Laura Dargenytė-kacilevičienė, Kristina Matuzevičiūtė, Dovilė Ruplienė, Janina Seputiene
{"title":"Do Gender and Age Matter in Employment – Sectoral Growth Relationship Over the Recession and Expansion","authors":"Mindaugas Butkus, Laura Dargenytė-kacilevičienė, Kristina Matuzevičiūtė, Dovilė Ruplienė, Janina Seputiene","doi":"10.15388/ekon.2022.101.2.3","DOIUrl":"https://doi.org/10.15388/ekon.2022.101.2.3","url":null,"abstract":"This paper examines age- and gender-specific employment sensitivity to growth across different economic sectors. By applying a non-linear panel specification of Okun’s first-difference equation on EU-28 countries for 1995-2019, we estimate age-, gender-, and sector-specific employment intensities to growth. Our study examines the ability of growth in different sectors to generate total employment opportunities. Results show that regardless of gender or age, the employment growth is mainly driven by the services sector growth. Still, if we consider the share of a sector in the economy, the construction sector is found to be the most employment-intensive. Our estimates show that the male and female employment intensities of growth in services are quite equal. Considering the employment opportunities by gender, the main differences were found in the construction sector. Expansion and recession were confirmed to have a significantly different effect on the employment rate only in the construction sector regardless of age and gender.","PeriodicalId":36306,"journal":{"name":"Ekonomika Vilniaus Universitetas","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48371659","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
Foreign Exchange Volatility and the Bubble Formation in Financial Markets: Evidence From The COVID-19 Pandemic 外汇波动与金融市场泡沫形成——来自新冠肺炎疫情的证据
Ekonomika Vilniaus Universitetas Pub Date : 2022-06-07 DOI: 10.15388/ekon.2022.101.1.8
Onur Özdemir
{"title":"Foreign Exchange Volatility and the Bubble Formation in Financial Markets: Evidence From The COVID-19 Pandemic","authors":"Onur Özdemir","doi":"10.15388/ekon.2022.101.1.8","DOIUrl":"https://doi.org/10.15388/ekon.2022.101.1.8","url":null,"abstract":"This paper applies recursive right-tailed unit root tests to detect bubble activity for Turkish Lira against financially most-traded five currencies (i.e., the US Dollar (USD/TRY), the British pound (GBP/TRY), the Euro (EUR/TRY), the Chinese Yuan (CNY/TRY) and the Russian Ruble (RUB/TRY)) over January 2, 2015 to February 12, 2021. It can be identified from the Supremum Augmented Dickey–Fuller (SADF) and the Generalized Supremum Augmented Dickey-Fuller (GSADF) tests statistics that there is a high degree of evidence of bubble activity which characterizes all five exchange rates both in the full-sample period and in the sub-periods, including the pre-COVID-19 era (January 2, 2015 to November 15, 2019) and the COVID-19 era (November 18, 2019 to February 12, 2021). The empirical results also indicate that positive bubbles are common for each selected exchange rate and the multiple bubbles were intensified during the COVID-19 period, referring that forex markets became relatively more inefficient compared to the pre-COVID-19 period.","PeriodicalId":36306,"journal":{"name":"Ekonomika Vilniaus Universitetas","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43757827","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
Economic Performance and Political Choice in Ukraine 乌克兰的经济表现与政治选择
Ekonomika Vilniaus Universitetas Pub Date : 2022-05-09 DOI: 10.15388/ekon.2022.101.1.6
S. Slukhai, N. Slukhai, O. Bazhenova
{"title":"Economic Performance and Political Choice in Ukraine","authors":"S. Slukhai, N. Slukhai, O. Bazhenova","doi":"10.15388/ekon.2022.101.1.6","DOIUrl":"https://doi.org/10.15388/ekon.2022.101.1.6","url":null,"abstract":"In this article the economic performance as a factor that determined the political choice of Ukrainians has been analyzed. It is proven by a panel model that, unlike the countries with developed democracies, a retrospective economic vote in presidential elections was not observed in Ukraine; it turned out to be prospective instead with regard to the last (year 2019) presidential election. The authors presented a set of reasons which could explain such situation: lack of democratic experience, relying on heuristics and emotions, low public mood among the others. It has been demonstrated that Ukrainians’ political choice in 2019 has some consequences for the economy, which may contribute to the loss of a nation’s development guidelines for a certain period of time and subsequent social disappointment.","PeriodicalId":36306,"journal":{"name":"Ekonomika Vilniaus Universitetas","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45547052","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
Dynamics of Exchange Rate Fluctuations in Turkey: Evidence from Symmetric and Asymmetric Causality Analysis 土耳其汇率波动的动态:来自对称和非对称因果分析的证据
Ekonomika Vilniaus Universitetas Pub Date : 2022-05-09 DOI: 10.15388/ekon.2022.101.1.7
A. Çelik
{"title":"Dynamics of Exchange Rate Fluctuations in Turkey: Evidence from Symmetric and Asymmetric Causality Analysis","authors":"A. Çelik","doi":"10.15388/ekon.2022.101.1.7","DOIUrl":"https://doi.org/10.15388/ekon.2022.101.1.7","url":null,"abstract":"This study examines the factors affecting exchange rate fluctuations in Turkey by employing the quarterly data from 2008 to 2020. In this context, linear and nonlinear unit root tests were used to determine the stationarity levels of the variables. Then, symmetric and asymmetric causality analysis was preferred to ascertain the relationship between the variables. Symmetric causality analysis results indicated a causality relationship from the exchange rate to the long-term debt stock, from the credit default swap (CDS) to the exchange rate, and from the exchange rate to the uncertainty index. The asymmetric causality analysis showed a causality relationship from positive shocks in the short-term debt stock to negative shocks in the exchange rate. Also, it was proven that there exists a causality relationship from negative shocks in the short-term external debt stock to positive and negative shocks in the exchange rate. Another result demonstrated a causality relationship between positive shocks in the exchange rate to negative shocks in the long-term debt stock. In addition, it was found that negative shocks in net capital investment were the cause of negative shocks in the exchange rate, while it was determined that there was a causality relationship from positive shocks in the net reserves to positive shocks in the exchange rate. In conclusion, the asymmetric causality relationship from positive shocks in CDS to positive shocks in exchange rates was detected.","PeriodicalId":36306,"journal":{"name":"Ekonomika Vilniaus Universitetas","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42128912","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
Overcoming the Inadequacy of Economic Dynamics Models 克服经济动力学模型的不足
Ekonomika Vilniaus Universitetas Pub Date : 2022-05-02 DOI: 10.15388/ekon.2022.101.1.5
Yuriy Vasylenko
{"title":"Overcoming the Inadequacy of Economic Dynamics Models","authors":"Yuriy Vasylenko","doi":"10.15388/ekon.2022.101.1.5","DOIUrl":"https://doi.org/10.15388/ekon.2022.101.1.5","url":null,"abstract":"Known models of economic dynamics are too aggregate, so inadequate to the real economy. The analyst will not be able to identify the real dynamics of the economy among the big mistakes. They have no connection between investments, their efficiency, and the rate of economic growth. There is no transition from the optimal share of savings in the country to the agents’ optimal shares, managing investment sources.To link investment and the pace of economic growth, the author introduced the concept of technical productivity of investments, which measures their ability to change the rate of material or labor costs.Based on the technical productivity of investment, the author has derived the equation (not identity) of economic dynamics.Instead of the highly aggregated models, the author developed an adequate causal simulation model, reflecting the economy as a closed system with positive feedback of the investment from incomes and economic growth from investment. The author determined the dynamics of the Ukrainian economy with different technical productivity of investment on this model.","PeriodicalId":36306,"journal":{"name":"Ekonomika Vilniaus Universitetas","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48161214","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
Financial Inclusion, Poverty, and Income Inequality: Evidence from European Countries 金融普惠、贫困和收入不平等:来自欧洲国家的证据
Ekonomika Vilniaus Universitetas Pub Date : 2022-03-31 DOI: 10.15388/ekon.2022.101.1.3
Driss Tsouli
{"title":"Financial Inclusion, Poverty, and Income Inequality: Evidence from European Countries","authors":"Driss Tsouli","doi":"10.15388/ekon.2022.101.1.3","DOIUrl":"https://doi.org/10.15388/ekon.2022.101.1.3","url":null,"abstract":"This study contributes to the existing literature on financial inclusion by examining the determinants of financial inclusion and studying the impact of financial inclusion on poverty reduction and income inequality in European countries. We investigate the impact of financial inclusion on poverty and income inequality in 30 European countries during 2004-2019 based on a composite financial inclusion index (FII) constructed by using principal component analysis (PCA). Then we assess the impact of financial inclusion, on poverty and income inequality, by employing the fixed effect method. The estimates reveal that, for the European countries, GNI per capita, population density, inflation, and internet users have a positive and significant impact on financial inclusion across all the regressions. Rule of law has a positive impact on financial inclusion, and the age dependency ratio has a negative impact on financial inclusion. The findings also indicate that financial inclusion is significantly correlated with lower poverty for the full sample. Lastly, the present study supports the role of financial inclusion in reducing income inequality in European countries.","PeriodicalId":36306,"journal":{"name":"Ekonomika Vilniaus Universitetas","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42173652","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
Determinants of Bilateral Trade Balance Between Georgia and China 格鲁吉亚与中国双边贸易平衡的决定因素
Ekonomika Vilniaus Universitetas Pub Date : 2022-03-30 DOI: 10.15388/ekon.2022.101.1.1
Azer Dilanchiev, Tengiz Taktakishvili
{"title":"Determinants of Bilateral Trade Balance Between Georgia and China","authors":"Azer Dilanchiev, Tengiz Taktakishvili","doi":"10.15388/ekon.2022.101.1.1","DOIUrl":"https://doi.org/10.15388/ekon.2022.101.1.1","url":null,"abstract":"This paper aims to empirically examine the drivers of the bilateral balance of the trade model for the Georgian-Chinese economy from 2000 to 2020 and the influence of the Georgia-China free trade agreement on the Georgian-Chinese balance of trade. The Error Correction Model (ECM) of the ARDL was used to see if the balance of trade and its predictors have a long-term relationship. One of the ARDL’s defining properties is that it may be utilized in circumstances when there is minimal data, regardless of the level of variable integration. According to the findings, a perceived effective exchange rate has a statistically significant positive impact on the balance of trade in the long run and a statistically significant negative impact on the balance of trade in the short run. The output is shaped to favor the presence of the elasticity attitude’s J-Curve impact. The study also found that the comparative supply of money (MS) and GDP have only a minor impact on the trade balance in the medium and long run. The sponging and monetary methods are ineffective in characterizing the bilateral trade deficit between Georgia and China.","PeriodicalId":36306,"journal":{"name":"Ekonomika Vilniaus Universitetas","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44956991","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: 14
Business Performance Evaluation Practice in Manufacturing Sector in Latvia 拉脱维亚制造业企业绩效评估实践
Ekonomika Vilniaus Universitetas Pub Date : 2022-03-30 DOI: 10.15388/ekon.2022.101.1.2
Inta Kotāne, I. Mietule
{"title":"Business Performance Evaluation Practice in Manufacturing Sector in Latvia","authors":"Inta Kotāne, I. Mietule","doi":"10.15388/ekon.2022.101.1.2","DOIUrl":"https://doi.org/10.15388/ekon.2022.101.1.2","url":null,"abstract":"The manufacturing sector plays an important role in promoting Latvia’s economic growth; this sector is one of the largest sectors of the Latvian economy. Performance can be described as one of the most important categories of economic analysis; however, there is no consensus among researchers on the business performance indicators, their measurement and evaluation methods. The research is based on the analysis of special literature and scientific publications, the evaluation of the financial ratios used in the financial analysis of companies by Latvian institutions, the results of an expert survey, and data from the Official Statistics Portal of Latvia. Literature analysis, expert surveys, correlations, multiple linear regression and forecasting methods were used in the research. The aim of the research is to identify and summarize the performance evaluation practices of manufacturing companies in Latvia. As a result of the research, the business performance evaluation practice in the manufacturing sector was analyzed, the significance of the financial ratios used in the financial analysis in the business performance evaluation in the manufacturing sector and the existence of statistically significant correlations between the financial analysis indicators of manufacturing companies and the key business indicators of manufacturing companies were identified and evaluated.","PeriodicalId":36306,"journal":{"name":"Ekonomika Vilniaus Universitetas","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47231331","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
After Action Review as a tool for implementation of the knowledge management program 作为实施知识管理计划的工具的事后审查
Ekonomika Vilniaus Universitetas Pub Date : 2022-01-01 DOI: 10.5937/ekonomika2204029v
Vesna Vukanović-Dumanović, Goran Avlijaš, S. Jokić
{"title":"After Action Review as a tool for implementation of the knowledge management program","authors":"Vesna Vukanović-Dumanović, Goran Avlijaš, S. Jokić","doi":"10.5937/ekonomika2204029v","DOIUrl":"https://doi.org/10.5937/ekonomika2204029v","url":null,"abstract":"The lack of practical tools enabling the effective management of knowledge flows usually leads to business failures. It is common for organizations to face challenges, but it is also quite reasonable to expect that they will encounter the same problems unless the time is invested in problem analysis and lessons learned are developed. This paper investigates the capabilities of the After-Action Review, a tool designed to systematically manage the knowledge gained from experience as an extremely valuable source. We believe that the knowledge derived from experience becomes a compass that helps organizations understand everything that has happened, anticipate the challenges ahead and prepare their response. Literature review confirmed that After Action Review tool provides support to organizations in their efforts to transform their strategy and make it knowledge oriented. A primary research conducted as part of this paper confirmed that capturing, documenting, and sharing of lessons learned plays a significant role in identifying learning potentials and using experience, while maintaining the focus towards the future.","PeriodicalId":36306,"journal":{"name":"Ekonomika Vilniaus Universitetas","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71211429","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
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