journal of accounting finance and auditing studies (JAFAS)最新文献_第9页

The Impact of Public Debt on Economic Growth: Evidence From Kosovo (2007- 2019) 公共债务对经济增长的影响:来自科索沃的证据(2007- 2019)

journal of accounting finance and auditing studies (JAFAS) Pub Date : 2021-10-01 DOI: 10.32602/jafas.2021.036

Valdrin Misiri, Fisnik Morina, Halit Shabani

{"title":"The Impact of Public Debt on Economic Growth: Evidence From Kosovo (2007- 2019)","authors":"Valdrin Misiri, Fisnik Morina, Halit Shabani","doi":"10.32602/jafas.2021.036","DOIUrl":"https://doi.org/10.32602/jafas.2021.036","url":null,"abstract":"Introduction: The Republic of Kosovo, as a new democratic state and independent in 2008, has managed to create a stable financial system over the last decade. The importance of this scientific research lies in the fact that through this study we understand the impact of public debt on economic growth, debt management by past governments and the destination of these funds in capital investments as internal, external and very important sources of financing the economy of Kosovo. Purpose: This scientific paper aims to analyze the impact of public debt on Kosovo's economic growth during the period 2007-2019. Through various analyzes related to the country's public debt, we will be able to conclude the effect of public debt on Kosovo's economic growth. To analyze the public debt of the country, the following variables are included: GDP as a dependent variable, while as independent variables are the internal debt (DD) and external debt (EXD) of the Republic of Kosovo. Methodology: This paper is mainly based on the collection of data from secondary sources which are provided by the annual public debt reports published by the Ministry of Finance, the reports of the Central Bank of","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"4 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":"126340605","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

Tax Compliance Cost of SMEs in Ghana 加纳中小企业的税务合规成本

journal of accounting finance and auditing studies (JAFAS) Pub Date : 2021-10-01 DOI: 10.32602/jafas.2021.031

Ernest Bruce-Twum, D. Schutte

{"title":"Tax Compliance Cost of SMEs in Ghana","authors":"Ernest Bruce-Twum, D. Schutte","doi":"10.32602/jafas.2021.031","DOIUrl":"https://doi.org/10.32602/jafas.2021.031","url":null,"abstract":"Purpose: The study sought to identify and measure the tax compliance costs incurred by SMEs in Ghana. It further sought to ascertain the compliance benefits earned by taxpayers. Methodology: Data was collected through a self-administered survey of 116 SMEs in five regions in Ghana. Findings: The study found that SMEs incur a gross compliance cost of GHC2 315 annually (excluding technological cost) or GHC4 687 where technological cost is included. The breakdown of the gross TCC by components showed the Internal Cost of GHC1 048, Incidental Cost of GHC121 and External Cost of GHC1 146. This study could not estimate the tax compliance benefits, even though most of the respondents agreed to the existence of benefits irrespective of their size. Small businesses were found to spend mostly on tax computational activities while medium and larger firms spent on tax planning activities. The results also depict the regressive nature of income tax in Ghana. Originality/Value: Very little is known about the magnitude of resource SMEs in Ghana devote to complying with tax. The paper thus provides a reference point for tax compliance cost against which future studies and improvement to the tax system could be measured. This study fills the literature gap on TCC in Ghana .","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"13 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":"115099654","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

The Effect Of Perception Values Of Karma Phala And Psychological Costs On Hotel Tax Deposition Compliance 因果关系感知价值与心理成本对酒店纳税合规的影响

journal of accounting finance and auditing studies (JAFAS) Pub Date : 2021-10-01 DOI: 10.32602/jafas.2021.032

N. L. Supadmi, I. Suputra

引用次数: 1

Are Auditors More "Commercialists" Than "Professionalists" An Empirical Study in Greece 希腊:审计师更像“商业主义者”而不是“专业人士”

journal of accounting finance and auditing studies (JAFAS) Pub Date : 2021-10-01 DOI: 10.32602/jafas.2021.033

S. Papadopoulou

{"title":"Are Auditors More \"Commercialists\" Than \"Professionalists\" An Empirical Study in Greece","authors":"S. Papadopoulou","doi":"10.32602/jafas.2021.033","DOIUrl":"https://doi.org/10.32602/jafas.2021.033","url":null,"abstract":"Purpose: In an ever changing professional environment, the auditing profession could not have remained unaffected. Globalization and the increasingly higher levels of competition are among the major parameters contributing to the ongoing changes in the auditing profession. The view that the accounting profession presents a shift from “professionalism” to “commercialism” is often encountered in relevant literature. In case this assertion holds true, then serious issues related to the quality of audit work arise; therefore, the tendency of auditors towards “professionalism” or “commercialism” comes up as a major issue to be investigated, so that both the regulative authorities and all other interested parties may take the appropriate measures. Within this context, the purpose of the present study is the investigation of the tendency of Greek auditors towards “professionalism” or “commercialism”. In this respect, a structured questionnaire has been employed, addressed to active auditors in Greece and directly relevant to auditors’ decisions during the client acceptance and continuance procedures - given that such a tendency may clearly become apparent even from the very first stage of the external audit process. Methodology: A structured questionnaire was employed to collect information on the attitudes, opinions and perceptions of Greek auditors. Descriptive and inferential statistical methods were used to analyse the data. Findings: The findings showed that despite the fact that audit firms present a tendency towards “professionalism”, the auditors tend to devia te from this, turning towards the “commercialism” of auditing services they provide. In addition to that, it became apparent that auditors working for the Big6 audit firms in Greece, as well as auditors with less professional experience/ briefer length of service verge","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"64 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":"123488676","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

Customer Relationship Management in the Purchase Decision Process 购买决策过程中的客户关系管理

journal of accounting finance and auditing studies (JAFAS) Pub Date : 2021-10-01 DOI: 10.32602/jafas.2021.038

Drita Krasniqi, Kastriote Vlahna, Bletrona Krasniqi

{"title":"Customer Relationship Management in the Purchase Decision Process","authors":"Drita Krasniqi, Kastriote Vlahna, Bletrona Krasniqi","doi":"10.32602/jafas.2021.038","DOIUrl":"https://doi.org/10.32602/jafas.2021.038","url":null,"abstract":"Purpose: Customer relationship management is not a project but is a strategy that every business aims to realize and manage the needs of current and potential customers of the company. This research aims to identify the factors that affect Customer Relationship Management, to provide a more detailed analysis of the importance of customer relationship management, how much businesses invest in meeting customer needs, whether they use the right methods to maintain customers. Findings: Through this research we have managed to identify several factors that affect the management of consumer behavior. Where intelligent customer management and care generates two main benefits for companies; reducing marketing costs and better penetration to customers Research methodology: This paper contains theoretical and practical part including literature of various local and foreign authors and scientific publications. Also, the remarks and suggestions given by various local and international authors and organizations, relevant literature and reports, various research articles and other data are critically analyzed. Originality / value: The findings from this scientific research paper will be a good guide for the research of all researchers and a contribution to enrich the international scientific literature.","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"49 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":"128887643","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 Relationship between Financial Leverage and the Performance of Sri Lankan Listed Manufacturing Companies 斯里兰卡制造业上市公司财务杠杆与绩效关系研究

journal of accounting finance and auditing studies (JAFAS) Pub Date : 2021-10-01 DOI: 10.32602/jafas.2021.035

D. Kaluarachchi, A. Fernando, R. Mallawarachchi

{"title":"The Relationship between Financial Leverage and the Performance of Sri Lankan Listed Manufacturing Companies","authors":"D. Kaluarachchi, A. Fernando, R. Mallawarachchi","doi":"10.32602/jafas.2021.035","DOIUrl":"https://doi.org/10.32602/jafas.2021.035","url":null,"abstract":"Purpose: The objective of this study is to examines the impact of financial leverage on the performance of listed manufacturing companies in Sri Lanka. Methodology: The present study employed ratio analysis to examine whether the financial leverage in listed manufacturing firms in Sri Lanka affected their performance involving the financial performance indicators of return on assets (ROA), return on operating assets (ROOA), return on net operating assets (RNOA), return on equity (ROE) and the impact on the financial level indicators as the debt to equity (DE) and financial spread. Findings: The results found both a positive and negative relationship between financial lever age and the firms’ performance using two different methods of analysis (overall business analysis and main business analysis). The overall business analysis showed a positive relationship between financial leverage and firm performance, which supports the agency cost theory of financial leverage, whereas the main business analysis showed a negative relationship between financial leverage and the firms’ performance Originality/Value: The article presents significant evidence in terms of its scrupulous approach towards checking the toughness of results. The article offers insights to the capital structure and the performance of manufacturing companies in Sri Lanka which","PeriodicalId":366129,"journal":{"name":"journal of accounting finance and auditing studies (JAFAS)","volume":"8 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":"126295286","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

An Application of Time-Driven Activity Based Costing Method in the Mold Manufacturing Industry 时间驱动作业成本法在模具制造业中的应用

journal of accounting finance and auditing studies (JAFAS) Pub Date : 2021-07-01 DOI: 10.32602/JAFAS.2021.029

Ender Boyar, Mehmet Basti

引用次数: 0

Benefits and Challenges of Applying Data Analytics in Government Auditing 在政府审计中应用数据分析的好处和挑战

journal of accounting finance and auditing studies (JAFAS) Pub Date : 2021-07-01 DOI: 10.32602/JAFAS.2021.017

L. Ellul, Raissa Buttigieg

引用次数: 2

The Effect of Corporate Governance on Value Relevance moderated by CEO s Reputation 公司治理对价值关联的影响受CEO声誉的调节

journal of accounting finance and auditing studies (JAFAS) Pub Date : 2021-07-01 DOI: 10.32602/JAFAS.2021.019

Edi Edi, Jefveny Kho

引用次数: 3

VAT Compliance Challenges Among SMEs: Evidence from Saudi Arabia 中小企业的增值税合规挑战:来自沙特阿拉伯的证据

journal of accounting finance and auditing studies (JAFAS) Pub Date : 2021-07-01 DOI: 10.32602/JAFAS.2021.018

Sulaiman Alsughayer

引用次数: 4