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

{"title":"Impact of internal audit quality on the financial performance of insurance companies: Evidence from Kosovo","authors":"Ardi Ahmeti, Albina Kalimashi, Skender Ahmeti, M. Aliu","doi":"10.32602/jafas.2022.015","DOIUrl":"https://doi.org/10.32602/jafas.2022.015","url":null,"abstract":"Purpose: Increasing financial performance requires the application of adequate internal audit prac¬tices. Aiming to this study, was requested to determine the effect of internal audit on financial perfor¬mance in insurance companies in Kosovo. \u0000Methodology: The return on assets (ROA) ratio was used to mea¬sure finan¬cial performance. Data for this dependent variable were obtained from the six-month state¬ments of insurance companies operating in Kosovo during the period 2015 - 2021. Internal audit was viewed from the perspective of inter¬nal auditing standards, the professional competence of the internal auditor, the independence of the internal auditor and the efficiency of internal audit, which were also taken as independent variables. The researcher applies a survey questionnaire to each member of the target population consis¬ting of mem¬bers of the Board of Directors, members of the Audit Commi¬ttee, mana¬gers of various departments, internal audit officers, legal officers and finance officers. Also, three con¬¬trol variables (growth, size and age of the company) were ta¬¬ken. As data analysis techniques are used quantitative ana¬ly¬sis and regre¬ssion analysis. \u0000Findings: From the findings, the study concludes that professional compe¬tence had a signi¬fi¬cant positive impact, in contrast to the effi¬cien¬cy of internal audit, which had a negative impact on the financial performance of insurance companies. The study also found that the other two independent variables (internal audit standards and inter¬nal auditor indepen¬dence) had a ne¬ga¬tive correlation with financial performance but not significant. The size of the insurance com¬pany also had a significant positive relationship, in contrast to the age of the company which had a negative and significant impact on the financial performance of insurance com¬pa¬nies operating in Kosovo.\u0000Originality/Value: The study aims to increase the importance of internal audit for insurance companies, as in general, the importance is given only to external audit and its reports. It is also hoped that the recommendations will support decision-making authorities in addressing and identifying current problems and taking measures to eliminate them. Based on the above findings, this study provides insights to regulators and policymakers about the importance of audit quality in enhancing financial performance. \u0000","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"183 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":"115066688","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":"Does Capital Structure Mediates the Link between CEO Characteristics and Firm Performance","authors":"Supriyanto Yazar Soyadı, Kennily Kho","doi":"10.32602/jafas.2022.002","DOIUrl":"https://doi.org/10.32602/jafas.2022.002","url":null,"abstract":"","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129719915","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 Impact of Ownership Structure on Earnings Management: Evidence from the Indonesian Stock Exchange","authors":"Erna Wati, O. Gultom","doi":"10.32602/jafas.2022.007","DOIUrl":"https://doi.org/10.32602/jafas.2022.007","url":null,"abstract":"Accepted 24.12.2021 Abstract Purpose: This research was conducted to test whether ownership structure has an influence on earnings management using the control variables of leverage, company size, profitability, and company growth. Moreover, this research aims to find out what type of ownership has more influence on earnings management in Indonesia therefore the authors focus on all types of company ownership as independent variables.","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134072681","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":"Sustainability Reporting and Company s Value","authors":"Diyah Santi Hariyani, Wenni Wahyuandari, Louse Happy Amira Salatnaya","doi":"10.32602/jafas.2022.003","DOIUrl":"https://doi.org/10.32602/jafas.2022.003","url":null,"abstract":"Purpose: The purpose of this study is to find out how the influence of the disclosure of sustainability reporting on the value of state-owned enterprises (SOEs) Research Methodology: The research approach used quantitative. This research sample selection method uses a purposive sampling method with a total of 8 SOEs listed in IDX that meet the criteria. Results: sustainability reporting has a significant negative effect on firm value, this indicates that the disclosure of Corporate Social Responsibility (CSR) by the company reduces the value of state-owned companies listed on the BEI. Most companies only focus on financial factors and companies pay less attention to non-financial factors such as CSR, it can be seen that the level of CSR disclosure made by the company is very low. Limitations: Data limitations then this study only uses a sample of SOEs listed in IDX and does not add good corporate governance variables to improve the relationship between sustainability reporting and company ’s value. Contribution: based on stakeholder theory to improve the relationship between stakeholder and company, SOEs must disclose CSR activities to improve the organization image and impact on the increasing value of the firms. Adding GCG as a moderation variable can maximize sustainability reporting in SOEs.","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127888080","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":"Assessing a Company s Tone at the Top: Evidence from South African Auditing Firms","authors":"F. Jaffer, E. Odendaal, Hans Theron","doi":"10.32602/jafas.2022.001","DOIUrl":"https://doi.org/10.32602/jafas.2022.001","url":null,"abstract":"","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"96 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122557171","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 Risk and Stock Returns on the Quality of Profits of Industries Listed on the Tehran Stock Exchange","authors":"Najafi Afrooz, Najafi Manuchehr","doi":"10.32602/jafas.2022.006","DOIUrl":"https://doi.org/10.32602/jafas.2022.006","url":null,"abstract":"","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127496900","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":"Enhancing the effectiveness of transfer pricing regulation enforcement in reducing Base Erosion and Profit Shifting in African countries. A scoping review","authors":"Favourate Sebele Mpofu, Eukeria Mashiri, Siboniso Warima","doi":"10.32602/jafas.2022.005","DOIUrl":"https://doi.org/10.32602/jafas.2022.005","url":null,"abstract":"a National University of Science and Technology, Zimbabwe, Lecturer Department of Accounting, Orcid ID 0000-0002-6309-1697. favourate.sebele@nust.ac.zw b University of Namibia, Senior Lecturer , Department of Tax and Auditing, School of Accounting. Orcid ID 0000-0002-8888-7798. emashiri@unam.na c National University of Science and Technology, Zimbabwe, Lecturer Department of Accounting, siboniso.warima@nust.ac.zw","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129504435","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 Validity of the Cost Stickiness Theory in SMEs and The Decision-Making Styles of Managers: Evidence from Turkey","authors":"Hakan Yazarkan, Sema Yiğit, Bahadır Baş","doi":"10.32602/jafas.2022.004","DOIUrl":"https://doi.org/10.32602/jafas.2022.004","url":null,"abstract":"","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130027482","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 Locally Generated Revenue as an Intervening Variable on the Financial Performance of the Regional Government of South Sumatra Province","authors":"Evada Dewata, Yuliana Sari, Fadillia Nouvanti","doi":"10.32602/jafas.2021.034","DOIUrl":"https://doi.org/10.32602/jafas.2021.034","url":null,"abstract":"Purpose: The purpose of this study was to determine the direct or indirect effect of the Balancing Fund and Capital Expenditure on the Financial Performance of Local Governments through Regional Original Income as an Intervening Variable. The object of this research is the report on the realization of the APBD of 17 districts/Cities in the Province of South Sumatra from 2016-2020. Design/methodology/approach: The data used is secondary data from the website of the Directorate General of Fiscal Balance of the Republic of Indonesia (www.djpk.depkeu.go.id) in the form of quantitative data with the type of data, namely time series, which is during the period 2016-2020. The research population used is 17 regencies/cities in South Sumatra Province and the sample used is 85 samples. Data analysis techniques in this research are descriptive analysis, classical assumption test, hypothesis testing and path analysis using SPSS for Windows version 26.0 software. Findings: The results of this study indicate that the Balancing Fund does not directly affect Regional Original Revenue, Directly Capital Expenditure affects Regional Original Income, Directly the Balancing Fund, Capital Expenditure, and Regional Original Income cannot affect Regional Government Financial Performance, Indirectly the Balancing Fund variable and Capital Expenditures affect the Financial Performance of Regional Governments through Regional Original Revenues as Intervening Variables. Practical implications: This research is expected to be an evaluation material for Local Governments in improving Government Financial Performance. Originality/value: The conclusion of this study is that indirectly Locally Generated Revenue plays an important role in increasing the effectiveness of local","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"215 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124230765","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":"Does Performance Audit Recognise Improvements in Procurement Activities Leading to Enhanced Value for Money","authors":"Armin Bushati, Pranvera Dalloshi","doi":"10.32602/jafas.2021.037","DOIUrl":"https://doi.org/10.32602/jafas.2021.037","url":null,"abstract":"Purpose: This paper analyses the impact that performance audit has on improving procurement activities which lead to enhanced value for money. Therefore, the goal was to establish whether or not procurement-focused performance audits generally had an impact on undertaking positive actions/changes within the audited institutions in Kosovo. Methodology: OLM model is used to test the hypothesis raised that what kind of impact did performance audits have on changes undertaken within the entity that would enhance the value for money in the procurement process. The data was obtained through a questionnaire administered with 86 officials within institutions which were subject to performance audits carried out by the KNAO. Findings: We have managed to illustrate which were the changes undertaken by the audited entities after the audit and also determine that auditees’ perceptions are generally positive concerning the role of the Kosovo National Audit Office (KNAO) as a factor in improving performance and undertaking changes within entities. As well, the model results shows a positive and significant relationship between performance audit and changes undertaken by auditee institutions, confirming once again the positive role of the Kosovo NAO. Originality/Value: The main contribution of our research is to draw attention to the impact of performance audit in countries with high levels of corruption and irregularities, such as Kosovo. In addition, this research reveals audit entities key persons’ perceptions, on the factors that influence the undertaking","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124063102","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}