journal of accounting finance and auditing studies (JAFAS)最新文献

{"title":"How to Improve Performance in Public Sector Auditing Through the Power of Big Data and Data Analytics – The Case of The Republic Of North Macedonia","authors":"Zorica Bozhinovska Lazarevska, Todor Tocev, Ivan Dionisijev","doi":"10.32602/jafas.2022.023","DOIUrl":"https://doi.org/10.32602/jafas.2022.023","url":null,"abstract":"Purpose: The accelerated process of digitalization is a challenge, and at the same time an opportunity to apply modern and practical solutions in audit engagements. The purpose of this paper is to elaborate the application of big data and data analytics as one of the most advanced disruptive technologies in public sector auditing.\u0000Methodology: Qualitative and quantitative research was made on big data and data analytics as technologies that can modernize public sector auditing in Republic of North Macedonia. A survey method was used to identify the perception and attitude of the public sector auditors who are part of the State Audit Office and the internal auditors in public sector departments. The processing of the collected data was done through several statistical methods and tests, using SPSS software.\u0000Findings: In general, our research shows the positive attitude and perception of public sector auditors in the Macedonian practice for modernization and automation through the application of advanced data analytics tools in current and future audit engagements.\u0000Originality/Value: To the best of our knowledge, this paper is the only one that explores the potential of big data and data analytics technologies in Macedonian practice and presents early results that provide a good basis for further in-depth research.\u0000","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116414259","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}

{"title":"The Effect of Auditor Independence and Complexity on Audit Quality and Its Impact on the Reputation of the Auditor Institution – Survey of the Supreme Audit Agency (BPK) Representative of South Sumatra","authors":"Heni Hafizah, T. Wahyudi","doi":"10.32602/jafas.2022.024","DOIUrl":"https://doi.org/10.32602/jafas.2022.024","url":null,"abstract":"Purpose: (i) Analyze and test the effect of auditor independence and complexity on audit quality; (ii) Analyze and test the effect of auditor reputation in mediating independence and audit quality.\u0000Methodology: This study uses descriptive analysis, a type of quantitative research, which, when viewed from the data analysis method used, uses a Likert scale measurement. This study uses primary data sources. The survey method is distributing questionnaires to auditors who work at BPK RI Representatives of South Sumatra.\u0000Findings: Audit independence has a positive and significant effect on audit quality. the increasing independence of auditors will improve audit quality, audit independence has a positive and significant effect on the reputation of the institution. This is with increasing auditor independence will improve the reputation of the institution, the complexity of the audit has a positive and significant effect on audit quality means that every increase in audit complexity will improve audit quality, audit complexity has a positive and significant impact on the reputation of the institution. This condition means that every increase in audit complexity will increase the reputation of the institution. , Audit quality has a positive and significant effect on the reputation of the institution. The condition means that every increase in audit quality will improve the reputation of the institution\u0000Originality/Value: This study is to improve the quality of the financial auditing agency in the South Sumatra region in terms of contributions regarding the independence and complexity of auditors on audit quality and their impact on the reputation of the auditor institution where it is necessary to increase audit complexity in connection with improving audit quality in addition to audit complexity. in accordance with the hypothesis, therefore the formulation of further research for. The recommendations are expected to be why audit complexity is proven to provide an increase in audit quality and not the other way around. As for the variables of independence and audit quality, it is proven to have a positive effect on the reputation of the institution, thus recommendations to the agency to improve the reputation of the institution in terms of independence and audit quality.","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121569981","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}

{"title":"Literature Review of the Impact of Covid-19 Lockdown on the Working Captital Management and Profitability of Firms","authors":"Victor Jones, Wadesango Newman, S. Lovemore, Wadesango Ongai","doi":"10.32602/jafas.2022.018","DOIUrl":"https://doi.org/10.32602/jafas.2022.018","url":null,"abstract":"Purpose: This study was carried out to analyse the impact of Covid-19 Lockdown towards working capital management and profitability of companies in Zimbabwe. The main complications faced were loss of market whilst operational costs remained on the same level. Enforcement of lockdown regulations such as curfews and intercity travel bans posed a threat in profit statuses of many firms. A challenge also faced was reduction of workforce to meet World Health Organisation requirements of social distancing and health safety protocols. \u0000Methodology: Documentary research approach, which consists of reviewing, analysing, and examining information, recorded media and texts was adopted for the study. In terms of data collection, the authors sourced and reviewed literature on the topic. Among others, these sources included journal articles, books, magazines, and newspapers.\u0000Findings: The research found that effective working capital management techniques had to be applied to continue operations. It also emerged that sudden increase in debtors would result in cash shortages to fund other operations and pay the current liabilities.\u0000Originality value: The research will bring light to assist financial managers on ways that they can effectively manage their working capital during lockdown periods and improve profitability by doing so. They need to understand good working capital management and its importance in reducing insolvency in the economy.\u0000","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"322 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125883727","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}

{"title":"The Effect of the Covıd-19 Pandemic on the Budgeting Process in Companies: Implementation in a Manufacturing Company That Actı̇vate in ICIa 500","authors":"M. M. Gutnu","doi":"10.32602/jafas.2022.014","DOIUrl":"https://doi.org/10.32602/jafas.2022.014","url":null,"abstract":"Purpose: This work was conducted in one of the 500 largest companies in Turkey to study the impact of the Covıd-19 pandemic on the budgeting process in companies. \u0000Methodology: The interview technique was preferred as the research method. Data were collected through one-on-one interviews with the budget manager.\u0000Findings: As a result of the study, it was found that the company acted in accordance with general budgeting principles, invested in technologies to professionalize the budgeting process, and benefited from modern budgeting methods. The Covıd-19 pandemic process required constant revisions and flexibility in the budgeting process. \u0000Originality/Value: The study contributes to the literature by examining the impact of Covid-19 on the budgeting process.\u0000","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126087318","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}

{"title":"The Effect of e-Service Quality Dimensions on Behavioral Intensions of Accountants: The moderating roles of Ease of use and Emotional benefits","authors":"C. Kuzey, Muhammet Sait Dinc, Denise O’Shaughnessy","doi":"10.32602/jafas.2022.013","DOIUrl":"https://doi.org/10.32602/jafas.2022.013","url":null,"abstract":"Purpose: The purpose of this paper is to examine the relationships between two dimensions of electronic service quality influencing ease of use and emotional benefit in internet banking service quality, together with the subsequent effects on behavioral intention in Turkey.\u0000Methodology: Accountants who use internet the banking services of banks in Turkey completed a self-administered questionnaire. Data obtained from 206 accountants were analyzed using diverse data analysis approaches, including univariate analysis with descriptive statistics as well as multivariate analysis with correlation, regression, moderation analyses. Also, the initial results were tested using Partial Least Square (PLS) based Structural Equation Modeling (SEM) approach.\u0000Findings: The results revealed that Graphic Quality and Layout Clarity have a significant positive association with Behavioral Intentions, Ease of Use and Control and Emotional Benefit. Moreover, Ease of Use and Control is a significant moderator upon the relationship of Graphic Quality and Layout Clarity with Behavioral Intentions.\u0000Originality/value: This research uniquely investigates the subdimensions of the electronic service environment that influence the behavioral perceptions of accountants using internet banking services in Turkey, with outcome quality dimensions.\u0000","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128194813","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}

{"title":"The Maltese Central Co-operative Fund and its Financing of Co-operatives: An Analysis","authors":"P. J. Baldacchino, Anna Marie Cini, N. Tabone, S. Grima","doi":"10.32602/jafas.2022.008","DOIUrl":"https://doi.org/10.32602/jafas.2022.008","url":null,"abstract":"Purpose: (i) to ascertain and analyze the funding of the Central Co-operative Fund (CCF); (ii) to assess whether the CCF has achieved its intended role of utilizing its funds optimally and why, or why not, this is so, and (iii) to evaluate and recommend ways on how the role of the CCF may be improved. \u0000Methodology: The study made use of a mixed-methods research methodology. Semi-structured interviews were conducted with four CCF representatives, seven co-operative experts and nine co-operative representatives. These were followed by a review of the financial statements of the CCF for the period 2012-2019.\u0000Findings: The findings indicate that over the years, the CCF has managed to accumulate a substantial amount of funds. The financing role of the CCF is essential for the co-operative movement in Malta. Despite the numerous financial difficulties faced by Maltese co-operatives, the use of CCF financing by co-operatives as against other non-CCF financing has been relatively poor. The study concludes that the Maltese CCF is adequately funded via the 5% annual co-operative contributions. With respect to its utilization of funds, the CCF has clearly not achieved this objective optimally in that it has not played its expected role in the financing of Maltese co-operatives. The study concludes that the CCF has potential for a much-increased role than it has at present in assisting co-operatives in their financing requirements. \u0000Originality/Value: This study is meant to raise public sector awareness on the need to improve Maltese CCF practices with respect to their definability, formulation and monitoring. It is hoped that the recommendations of this study support the competent authorities in addressing the identified existing deficiencies, thus enabling them to enhance CCFs and render them improved vehicles for sector development. Ultimately, an improved CCF would aid in the financing difficulties faced by Maltese co-operatives. This, in turn, would support the growth and development of the Maltese co-operative movement.\u0000","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"79 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114617755","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}

{"title":"Analyzing the Effect of Accounting Ethics Toward the Quality of Financial Report","authors":"Edi Edi, Irin Enzelin","doi":"10.32602/jafas.2022.009","DOIUrl":"https://doi.org/10.32602/jafas.2022.009","url":null,"abstract":"Purpose: The Purpose of this study was to analyse the effect of accounting which is integrity, objectivity, competence, confidentiality, and professionality behavior toward the quality of financial report. The sample selected for this study are university lectures in accounting department, accountant who work in consulting firms such as public accounting firm, audit agencies, and accounting services firm.\u0000Methodology: The purposive sampling method is used to select the research sample. The study use SPSS program to analyze data. The measurement of each variable are using primary questionnaire data measured with likert scale.\u0000Findings: The results of this study show that integrity, objectivity, competence and confidentiality have a significant effect to the quality of financial statement. \u0000Originality/Value: This article provides a new understanding of how important an accountant’s ethic in producing a high quality financial report and how to enhance accountant’s ethic to make sure the quality of financial report. \u0000","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"141 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131533857","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}

{"title":"U.S. GAAP or IFRS - A Review of Literature","authors":"S. Bansal","doi":"10.32602/jafas.2022.010","DOIUrl":"https://doi.org/10.32602/jafas.2022.010","url":null,"abstract":"Purpose: This paper purpose is to report the differences between U.S. GAAP and IFRS by presenting a review of literature available on the topic. \u0000Methodology: This paper is based on review of 27 research papers. This paper is divided into two parts. First part presents the previous studies focused on business aspects (companies can ill afford the cost of an increasing number of GAAP standards and impact on investors) and second part presents the previous studies focused on fundamental differences between U.S. GAAP and IFRS.\u0000Findings: This paper is based on review of literature that present the differences between U.S. GAAP and International Financial Reporting Standards (IFRS). As per the studies done, U.S. GAAP contains more detailed, specific requirements than IFRS. In some instances, IFRS does not contain any corresponding guidance and, in others, IFRS contains higher-level or general guidance that is not directly comparable to the U.S. GAAP requirement.\u0000Originality/Value: This paper findings are based on 27 research papers only. As accounting standards are changing due to change in current economic situations, there is a large scope for the future studies based on U.S. GAAP and IFRS differences and impact of those difference on the investors.\u0000","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128228177","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}

{"title":"Tax incentives: A panacea or problem to enhancing economic growth in developing countries","authors":"Favourate Sebele Mpofu, Delight Gomera, Bonface Sibanda","doi":"10.32602/jafas.2022.012","DOIUrl":"https://doi.org/10.32602/jafas.2022.012","url":null,"abstract":"Purpose: The study sought to review literature on tax incentives in developing countries, with the objective of assessing whether tax incentives were a problem or a solution to fostering economic growth and development in developing countries. The research sought to explore the controversy surrounding the offering of incentives in developing country contexts in order to contribute to the ongoing debate on the desirability and non-desirability of tax incentives.\u0000Methodology: This study was a critical literature review, therefore used literature review as a stand-alone methodology. Literature was collected from databases that include the Google Scholar database and. Thematic analysis was used to guide the analysis of the findings from the review. These were grouped into two major themes and these were the arguments in favour of tax incentives and those against. Several sub-themes were explored under each main theme as they emerged from the literature review. \u0000Findings: The revealed the controversy and contradiction surrounding offering incentives, their effectiveness and their influence on economic growth, spill over gains, the revenue mobilisation efforts (tax base) and future tax compliance. The review accentuated the research gaps that emanate from the lack of consensus among scholars on the effect of awarding tax incentives in developing countries. \u0000Originality or Value: Developing countries continue to offer tax incentives yet the outcry on their relevance; contribution and effect on the tax base continue to be debatable among researchers. This study sought to contribute to this body of knowledge on the effect of tax incentives in developing countries.\u0000","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116665036","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}

{"title":"The Effect of Optimizing Village Owned Business Entities, Village Assets Management, And Village Government Managerial Performance on Increasing Village Original Income","authors":"N. L. Supadmi, I. Suputra","doi":"10.32602/jafas.2022.011","DOIUrl":"https://doi.org/10.32602/jafas.2022.011","url":null,"abstract":"Purpose: The purpose of this study is effectiveness of village-owned enterprise optimization, village wealth management, and village government performance management on the early increase in village income in Badung Regency.\u0000Methodology: This survey was conducted in seven villages in Badung Regency. This study used purposive sampling, by determining the sample with certain criteria, namely the village selected as the sample is a village that has a village-owned business entity and its operational activities are still active. The sample size of this survey was 61 respondents, that is, staff directly involved in the management of households in the village. This study used multiple regression.\u0000Findings: Based on the results of the analysis and testing conducted, optimization of the management performance of Village Owned Enterprises (BUMDesa), Village Asset Management and Village Government will have a positive effect on the increase in the village’s original income of Badung Regency.\u0000Originality/Value: This study aims to determine by testing empirically the effect of optimizing village owned business entites, village assets management, and village government managerial, performance on increasing village original income. \u0000","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"93 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122538577","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}