journal of accounting finance and auditing studies (JAFAS)最新文献_第5页

The viability of tax e-services in ensuring taxpayer compliance and its impact on revenue collection: A case study of ZIMRA 税务电子服务在确保纳税人合规方面的可行性及其对税收的影响:ZIMRA的案例研究

journal of accounting finance and auditing studies (JAFAS) Pub Date : 2022-10-01 DOI: 10.32602/jafas.2022.034

Faith Nyaradzo Mapope, N. Wadesango

引用次数: 0

CEO Narcissism, Company Value and Earnings Management in Industrial Sector of Indonesia 印尼工业部门CEO自恋、公司价值与盈余管理

journal of accounting finance and auditing studies (JAFAS) Pub Date : 2022-10-01 DOI: 10.32602/jafas.2022.040

I. Sari, L. Fuadah

{"title":"CEO Narcissism, Company Value and Earnings Management in Industrial Sector of Indonesia","authors":"I. Sari, L. Fuadah","doi":"10.32602/jafas.2022.040","DOIUrl":"https://doi.org/10.32602/jafas.2022.040","url":null,"abstract":"Purpose: (i) Analyze and test CEO Narcissism Against\u0000Corporate Value and Earnings Management; (ii)\u0000Analyzing and testing the effect of CEO Narcissism\u0000Intervening on Company Value and Earnings\u0000Management in Manufacturing Companies in the\u0000Industrial Sector Listed on the Indonesia Stock\u0000Exchange for period 2016-2020\u0000Methodology: This study uses descriptive analysis, a\u0000type of quantitative research, which, when viewed\u0000from the data analysis method The data analysis\u0000technique used in the study used linear regression.\u0000Then for the company's value using the Tobin's Q ratio\u0000and to assess the level of earnings management using\u0000the Modified Jones Model\u0000Findings: CEO narcissism has a positive effect on firm\u0000value, which means that every increase in CEO\u0000narcissism will increase firm value. CEO narcissism\u0000has a positive and significant effect on earnings\u0000management which this result explains that every\u0000increase in CEO narration will increase earnings\u0000management. CEO narcissism has a positive and\u0000significant effect on earnings management which this\u0000result explains that every increase in CEO narration\u0000will increase earnings management.\u0000Originality/Value: This research is to have a view\u0000terms of the Effect of CEO Narcissism on Company\u0000Value and Earnings Management as an Intervening\u0000Variable in Manufacturing Companies in the Industrial\u0000Sector Listed on the Indonesia Stock Exchange for the\u00002016-2020 period in terms of contributions in the field\u0000of education and research results by the hypothesis,\u0000therefore That's the formulation for further research\u0000to consider the sector and additional variables.","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"114 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117258925","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

Emerging Issues In Accounting: A Theoretical Review 新出现的会计问题:理论回顾

journal of accounting finance and auditing studies (JAFAS) Pub Date : 2022-10-01 DOI: 10.32602/jafas.2022.032

Austin Mwange, Moses Chansa

{"title":"Emerging Issues In Accounting: A Theoretical Review","authors":"Austin Mwange, Moses Chansa","doi":"10.32602/jafas.2022.032","DOIUrl":"https://doi.org/10.32602/jafas.2022.032","url":null,"abstract":"Purpose: This is a review that seeks to identify and critically analyze major emerging problems in accounting theory and practice. The paper also describes the benefits and challenges of adopting and applying the key themes. Additionally, this paper strives to recommend some viable solutions on how to address the challenges associated with each emerging problem. Methodology: Methodology: Several journal articles and other scholarly literature from databases and directories such as Google Scholar, JSTOR, Ebsco Host and ScienceDirect were the main sources of literature on this emerging topic in accounting. Findings: The survey considers the following as some of the most important emerging issues in accounting and the accounting profession. Cloud-based technology in accounting. automated accounting; outsourcing of accounting functions; Changes in accounting standards. forensic accounting; value-based accounting; big data accounting; blockchain technology in accounting; accounting with artificial intelligence; impact of Covid-19 on accounting practices and accounting professionals. Originality/Value: This paper is the result of a literature review on emerging accounting issues. This paper provides essential knowledge as business organizations seek to adapt to the new accounting regime. Knowledge and skills acquired by outlining major emerging issues in accounting. This study, through its findings, contributes to key determinants in choosing some of the new methods of performing accounting and financial functions.","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124191453","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

Proposal Of Extended Lollapalooza Effect For Behavioral Finance: Are Dopamin Receptors A Good Candidate in Genoeconomis 在行为金融学中扩展Lollapalooza效应的提议:多巴胺受体在基因经济学中是一个很好的候选者吗

journal of accounting finance and auditing studies (JAFAS) Pub Date : 2022-10-01 DOI: 10.32602/jafas.2022.035

Sezen Güngör

{"title":"Proposal Of Extended Lollapalooza Effect For Behavioral Finance: Are Dopamin Receptors A Good Candidate in Genoeconomis","authors":"Sezen Güngör","doi":"10.32602/jafas.2022.035","DOIUrl":"https://doi.org/10.32602/jafas.2022.035","url":null,"abstract":"Amaç: Geleneksel finans teorilerinin açıklamakta yetersiz kaldığı\u0000piyasa anomalilerinin asıl sebebinin insan davranışları olduğu\u0000keşfedildiğinden bu yana davranışsal teorilere çevrilen gözler, şimdi\u0000de bu davranış hatalarının sebeplerini çok farklı disiplinlerde\u0000aramaya başlamıştır. Söz konusu insan davranışı olduğunda haklı\u0000görünen bu arayış, araştırmacıları disiplinler arası çalışmalara itmiş\u0000ve bu çalışmalar ise literatüre yeni kavramlar eklemiştir. Lollapalooza\u0000etkisi de bu kavramlardan biridir. Charles Munger tarafından ortaya\u0000konan bu kavram, insan davranışını etkileyen birden fazla önyargının\u0000bir arada görülmesiyle meydana gelen davranış anomalilerinin, beyni\u0000lapa haline dönüştüren sebebi olarak ifade edilebilir. Bu çalışmanın\u0000amacı, Lollapalooza etkisinin davranışsal ön yargılarının\u0000incelenmesinin yanı sıra, genişletilmiş bir Lollapalooza etkisi için\u0000genetik faktörlerin de kavrama dahil edilebilirliğini göstermektir.\u0000Bulgular: Çalışmanın sonuçlarına bakıldığında genetik bilginin\u0000ekonomik ve finansal kararların sebeplerinden biri olabileceği ortaya\u0000konmaktadır. Ayrıca literatürde psikolojik ve sosyolojik faktörlerin\u0000etkisi ile ortaya çıkan bilişsel hataların, tek tek ele alınıp sebepleri ve\u0000sonuçları ayrıntılı şekilde tartışılmış çok sayıda çalışmaya rastlansa\u0000da hepsinin birlikte ele alınmasının sebep ve sonuçlarının da\u0000araştırılması gerektiği ortaya konmuştur.\u0000Çalışmanın Önemi: Özellikle dopamin reseptör genlerin insan\u0000davranışıyla yakın ilişkileri bilindiğinden, bu genlerin finansal\u0000kararlarda lollapalooza etkisinin sınırlarını genişletebileceği açıktır.\u0000Bu sayede yatırımcı davranışının sebepleri ve sonuçlarının, sadece\u0000psikolojik olarak değil genetik ve hatta nörolojik olarak ta ele alınması\u0000gerektiği ortaya konmaktadır.","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125013855","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

Investigating The Weekend Anomaly and Its Implications: Evidence From International Financial Markets 调查周末异常及其影响:来自国际金融市场的证据

journal of accounting finance and auditing studies (JAFAS) Pub Date : 2022-10-01 DOI: 10.32602/jafas.2022.039

Samuel Tabot Enow

{"title":"Investigating The Weekend Anomaly and Its Implications: Evidence From International Financial Markets","authors":"Samuel Tabot Enow","doi":"10.32602/jafas.2022.039","DOIUrl":"https://doi.org/10.32602/jafas.2022.039","url":null,"abstract":"Purpose: As contended in prior literature, the weekend anomaly is\u0000the tendency for financial markets or security prices to be lower on\u0000Mondays than on previous Fridays. The aim of this study was to\u0000empirically investigate the weekend anomaly in seven international\u0000financial markets namely; NASDAQ Index, CAC 40 Index, DAX Index,\u0000JPX-Nikkei Index 400, SSE Index, BIST and JSE Index.\u0000Methodology: This study made use of the F- statistics test for the\u0000most recent 5 years August 22, 2017 to August 22, 2022.\u0000Findings: Contrary to the findings in the literature, there is no\u0000evidence to support the weekend anomaly. This was evident in the pvalues for the F-statistics test in all the financial markets under\u0000consideration to be statistically insignificant.\u0000Originality/Value: Although this concept may have existed, it is no\u0000longer applicable hence traders and market participants should\u0000avoid regular or pure arbitrage strategy as it may result in significant\u0000losses. As per the author’s knowledge, this study is the first to\u0000empirically investigate the weekend anomaly in seven international\u0000markets using the most recent data..","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128268881","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

Audit Quality and Earnings Management by Listed Firms in Nigeria 尼日利亚上市公司审计质量与盈余管理

journal of accounting finance and auditing studies (JAFAS) Pub Date : 2022-10-01 DOI: 10.32602/jafas.2022.037

Alu N. A. Chituru, Shiyanbola A. Alice, Olurin T. Oluwatoyosi, M. A. Grace

{"title":"Audit Quality and Earnings Management by Listed Firms in Nigeria","authors":"Alu N. A. Chituru, Shiyanbola A. Alice, Olurin T. Oluwatoyosi, M. A. Grace","doi":"10.32602/jafas.2022.037","DOIUrl":"https://doi.org/10.32602/jafas.2022.037","url":null,"abstract":"Purpose: We herein investigate the effect of quality of audit on\u0000management of earnings in Nigerian listed firms by (i) ascertaining\u0000the effect of audit quality on discretionary accruals, (ii) determining\u0000the effect of audit quality on earnings smoothing, as well as (iii)\u0000establishing the effect of audit quality on earnings per share.\u0000Methodology: The study follows an ex-post facto research design. It\u0000draws data from the annual reports of 10 firms. These consisted of\u0000five financial and five non-financial firms, purposively selected for a\u0000period of 10 years (2010-2019). Descriptive and inferential analyses\u0000were employed in data analyses.\u0000Findings: The findings indicate that audit quality significantly\u0000affected earnings smoothing. Moreover, audit quality did not\u0000significantly affect discretionary accruals and earnings per share.\u0000Furthermore, it is recommended that management of firms should\u0000put in place policies for predicting earnings (in profit) to help\u0000forecast future earnings, which can be achieved by audit quality\u0000Originality/Value: This study is meant to raise awareness on the\u0000need to improve the financial statement/reporting practices of\u0000publicly listed companies with respect to earnings management;\u0000discretionary accrual, earnings smoothing and earnings per share. It\u0000is hoped that the forwarded recommendations support the\u0000competent authorities in addressing the identified existing issues,\u0000thus enabling them to enhance the financial reporting practices and\u0000render them improved vehicles for development in publicly listed\u0000companies.\u0000","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"59 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113990605","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 Role of Firm Reputation Between The Relationship of CEO Characteristics and Firm Performance After Merger and Acquisition 企业声誉在CEO特征与并购后企业绩效关系中的作用

journal of accounting finance and auditing studies (JAFAS) Pub Date : 2022-10-01 DOI: 10.32602/jafas.2022.030

Edi Edi, N. Hidayah

{"title":"The Role of Firm Reputation Between The Relationship of CEO Characteristics and Firm Performance After Merger and Acquisition","authors":"Edi Edi, N. Hidayah","doi":"10.32602/jafas.2022.030","DOIUrl":"https://doi.org/10.32602/jafas.2022.030","url":null,"abstract":"Purpose: This study was conducted to examine the effect of\u0000CEO characteristics and firm reputation on firm performance\u0000after conducting mergers and acquisition. The object of this\u0000research is companies that carry out mergers and acquisitions\u0000listed on the Indonesia Stock Exchange (IDX) from 2014-2018.\u0000Design/methodology/approach: In selecting the sample,\u0000this research used a purposive sampling method. This study\u0000uses the SmartPLS program to analyze the data. Company\u0000performance is measured by Buy and Hold Abnormal Return.\u0000This study uses acquisition experience, previous acquisitions\u0000with positive performance, average acquisitions, acquisition\u0000success rate, experience in acquiring the same industry, and\u0000political connections to measure CEO characteristics. The Firm\u0000Reputation is measured by price earning ratio.\u0000Findings: The results of this research indicate that choosing a\u0000CEO who has high experience, knowledge, and capability will\u0000increase the firm's reputation and performance.\u0000Practical implications: The findings in this study will greatly\u0000help management to maximize the firm's performance when\u0000conducting mergers and acquisitions and management can\u0000also minimize failures by choosing a CEO who has the\u0000capability and is more experienced.\u0000Originality/value: The novelty of this research is\u0000implementing the theory of hubris and RBV by adding firm\u0000reputation as a mediating variable that strengthens the\u0000relationship between CEO characteristics and CEO political\u0000connections on firm performance after mergers and\u0000acquisitions.\u0000","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"147 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114098659","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 Role of Managerial ability on Operational Performance and Stock Return moderated by CEO Overconfidence CEO过度自信调节管理能力对经营绩效和股票收益的影响

journal of accounting finance and auditing studies (JAFAS) Pub Date : 2022-10-01 DOI: 10.32602/jafas.2022.036

Edi Edi, Ermi Wijaya

{"title":"The Role of Managerial ability on Operational Performance and Stock Return moderated by CEO Overconfidence","authors":"Edi Edi, Ermi Wijaya","doi":"10.32602/jafas.2022.036","DOIUrl":"https://doi.org/10.32602/jafas.2022.036","url":null,"abstract":"Purpose: This study aims to determine the effect of the acquisition\u0000company's managerial ability on the company's performance after\u0000mergers and acquisitions. CEO overconfidence was added as a\u0000moderating effect in this study. The sample data of this study include\u0000companies listed on the IDX that carried out corporate actions in the\u00002014-2018 period.\u0000Methodology: The sampling technique used is purposive sampling,\u0000and the data analysis method used is the SPSS and Smart PLS\u0000applications. This research used return-on-assets, cash flow from\u0000operations and market-to-book ratio to measeure the firm’s\u0000operational performance and buy-and-hold abnormal return to\u0000measure company’s stock return.\u0000Findings: The results of this study indicate that managerial ability\u0000affects the firm’s operational performance. This study also shows\u0000that CEO overconfidence can strengthen the relationship between\u0000managerial ability and the firm’s operational performance along with\u0000the rate of the acquiring companies stock returns.\u0000Originality/Value: The managerial implications of this study\u0000suggest that companies should prioritize CEO overconfidence in the\u0000fit-and-proper test. CEO overconfidence can bring the company\u0000forward and earn higher returns. Novelty in this study provides a\u0000new insight of corporate action that CEO overconfidence can\u0000moderate the relationship between managerial ability and the firm’s\u0000operational performance and the company's stock return.","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"70 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114207173","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 perceptions of South African Small, Medium and Micro Enterprise Management on occupational fraud risk, economic sustainability and key employee characteristics: What are the relationships 南非中小微企业管理层对职业欺诈风险、经济可持续性和关键员工特征的看法:它们之间的关系是什么

journal of accounting finance and auditing studies (JAFAS) Pub Date : 2022-10-01 DOI: 10.32602/jafas.2022.026

Juan-Pierré Bruwer, A. Petersen

引用次数: 1

Current Use of the Risk Register to Integrate Strategy and Risk- and Performance Management: A Case of a University of Technology in South Africa 当前使用风险登记册整合战略、风险和绩效管理:以南非一所科技大学为例

journal of accounting finance and auditing studies (JAFAS) Pub Date : 2022-10-01 DOI: 10.32602/jafas.2022.031

L. Smidt, C. Pretorius, D. V. D. Nest

{"title":"Current Use of the Risk Register to Integrate Strategy and Risk- and Performance Management: A Case of a University of Technology in South Africa","authors":"L. Smidt, C. Pretorius, D. V. D. Nest","doi":"10.32602/jafas.2022.031","DOIUrl":"https://doi.org/10.32602/jafas.2022.031","url":null,"abstract":"Purpose: The primary research objective was to establish how the\u0000university management used the risk register as part of the process\u0000to achieve strategic objectives, manage risk and assess performance.\u0000Methodology: The study followed a mixed-methods design. It\u0000commenced with the qualitative collection of data through the\u0000analysis of the current literature to establish whether the risk\u0000register has the characteristics of a management tool. Based on the\u0000qualitative data collection and analysis, a structured questionnaire\u0000was developed to collect quantitative data to achieve the primary\u0000research objective, namely to establish how the university’s\u0000management currently uses the risk register to achieve strategic\u0000objectives, manage risk and assess performance.\u0000Findings: The findings indicated that management realized the value\u0000of integrating strategy with risk and performance management, but\u0000not through using the risk register. Furthermore, 79.5% of the\u0000participants agreed that the risk register was populated to manage\u0000risk, 40.2% agreed that it was populated to comply with legal\u0000requirements, and 25.2% completed the risk register to comply with\u0000executive management requirements.\u0000Originality/Value: This study is meant to raise the awareness that\u0000the risk register can be used as a tool to integrate strategy and risk\u0000and performance management as it includes the strategic objectives,\u0000the risk, and the controls to prevent the risk from arising.\u0000","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130227607","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