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International Journal of Digital Accounting Research最新文献

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Impact of Board Diversity on Corporate Social Responsibility of Listed Oil and Gas Firms in Nigeria 尼日利亚上市油气公司董事会多元化对企业社会责任的影响
International Journal of Digital Accounting Research Pub Date : 2020-09-01 DOI: 10.12816/0058869
Olanrewaju , Issa Saheed, Ishola , Abdulkadir Kayode, Nurudeen , Sanni Olawale, Abubakar , Ayuba Ibrahim
{"title":"Impact of Board Diversity on Corporate Social Responsibility of Listed Oil and Gas Firms in Nigeria","authors":"Olanrewaju , Issa Saheed, Ishola , Abdulkadir Kayode, Nurudeen , Sanni Olawale, Abubakar , Ayuba Ibrahim","doi":"10.12816/0058869","DOIUrl":"https://doi.org/10.12816/0058869","url":null,"abstract":"","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80059282","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
Factors Affecting Turnover Tax Collection Performance : A Case of West Shoa Selected Woredas 影响流转税征收绩效的因素:以西部地区为例
International Journal of Digital Accounting Research Pub Date : 2020-09-01 DOI: 10.12816/0058867
Kibret , Dejene Debebe, Dula , Teshome
{"title":"Factors Affecting Turnover Tax Collection Performance : A Case of West Shoa Selected Woredas","authors":"Kibret , Dejene Debebe, Dula , Teshome","doi":"10.12816/0058867","DOIUrl":"https://doi.org/10.12816/0058867","url":null,"abstract":"","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":"98 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85330095","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
Issues in Behavioural Auditing : A Survey of Literature 行为审计中的问题:文献综述
International Journal of Digital Accounting Research Pub Date : 2020-07-01 DOI: 10.12816/0057204
Ogbaisi , Sebastine Abhus, Ohiokha , Friday Izion
{"title":"Issues in Behavioural Auditing : A Survey of Literature","authors":"Ogbaisi , Sebastine Abhus, Ohiokha , Friday Izion","doi":"10.12816/0057204","DOIUrl":"https://doi.org/10.12816/0057204","url":null,"abstract":"","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":"32 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87192948","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
Monetary Policy and Macroeconomic Variable Performances in Nigeria : Bounds Test, ARDL and ECM Approach 尼日利亚货币政策与宏观经济变量绩效:边界检验、ARDL和ECM方法
International Journal of Digital Accounting Research Pub Date : 2020-07-01 DOI: 10.12816/0057205
Ayomitunde , Aderemi Timothy, Soyemi , Caleb Olugbenga, Adedayo , Alaka, Adekunle , Efunbajo Samuel
{"title":"Monetary Policy and Macroeconomic Variable Performances in Nigeria : Bounds Test, ARDL and ECM Approach","authors":"Ayomitunde , Aderemi Timothy, Soyemi , Caleb Olugbenga, Adedayo , Alaka, Adekunle , Efunbajo Samuel","doi":"10.12816/0057205","DOIUrl":"https://doi.org/10.12816/0057205","url":null,"abstract":"","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":"326 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77542144","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
A Quantitative Research : Exploring Factors Influencing Purchase Intention for Expensive Smart Phones 高价智能手机购买意愿影响因素的定量研究
International Journal of Digital Accounting Research Pub Date : 2020-07-01 DOI: 10.12816/0057206
Hassan , Masood, Ullah , Muhammad Asad, Siddique , Hafiz Muhammad Abubakar, Mehar , Ramzan
{"title":"A Quantitative Research : Exploring Factors Influencing Purchase Intention for Expensive Smart Phones","authors":"Hassan , Masood, Ullah , Muhammad Asad, Siddique , Hafiz Muhammad Abubakar, Mehar , Ramzan","doi":"10.12816/0057206","DOIUrl":"https://doi.org/10.12816/0057206","url":null,"abstract":"","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83639810","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
Impact of Fiscal Deficits on Macroeconomic Variables in Nigeria 尼日利亚财政赤字对宏观经济变量的影响
International Journal of Digital Accounting Research Pub Date : 2020-07-01 DOI: 10.12816/0057202
Okoro , A. Sunday, Oksakei , Y. Philomena
{"title":"Impact of Fiscal Deficits on Macroeconomic Variables in Nigeria","authors":"Okoro , A. Sunday, Oksakei , Y. Philomena","doi":"10.12816/0057202","DOIUrl":"https://doi.org/10.12816/0057202","url":null,"abstract":"","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82974430","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
Environmental Accounting Practice, Reporting and Social Responsibility Performance : Evidence from Manufacturing Firms in Nigeria 环境会计实务、报告与社会责任绩效:来自尼日利亚制造企业的证据
International Journal of Digital Accounting Research Pub Date : 2020-06-01 DOI: 10.12816/0058789
Ilemona , Sani Alfred, S. , Nwite
{"title":"Environmental Accounting Practice, Reporting and Social Responsibility Performance : Evidence from Manufacturing Firms in Nigeria","authors":"Ilemona , Sani Alfred, S. , Nwite","doi":"10.12816/0058789","DOIUrl":"https://doi.org/10.12816/0058789","url":null,"abstract":"The paper examined the relationship between Environmental Accounting Practice (EAP) reporting and Social Responsibility Performance (SRP) also the relationship between Environmental Conservation Cost (ECC) and Environmental Conservation Benefits (ECB). Data for the study were obtained from randomly selected six (6) manufacturing firms in Plateau and Kano states of Nigeria. Structural Equation Modeling (SEM) was used in analyzing the data collected. The model was statistically evaluated and validated using Composite Reliability (CR) and discriminate validity criterion. Results indicated a positive relationship between EAP and SRP and also between ECC and ECB. It is recommended that organizations in Nigeria especially the manufacturing outfits should in addition to preparation of annual accounts, disclose sufficiently in a separate document on environmental and social responsibility reports, the effects of their activities on the environment particularly, their concern about environmental conservation and associated benefits. The disclosure can be enforced through legislation and guidelines on environment of relevant agencies at federal and state level.","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87913666","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
Cognitive Dissonance under Obedience Pressure 服从压力下的认知失调
International Journal of Digital Accounting Research Pub Date : 2020-06-01 DOI: 10.12816/0058788
Mahmudi, Supriyadi, Sholihin , Mahfud
{"title":"Cognitive Dissonance under Obedience Pressure","authors":"Mahmudi, Supriyadi, Sholihin , Mahfud","doi":"10.12816/0058788","DOIUrl":"https://doi.org/10.12816/0058788","url":null,"abstract":"","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":"53 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86484723","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
An Assessment of the Extent of Contribution of Capital Gain Tax to Internally Generated Revenue Profile of Nasarawa State of Nigeria : 2015 - 2019 2015 - 2019年尼日利亚纳萨拉瓦州资本利得税对国内收入的贡献程度评估
International Journal of Digital Accounting Research Pub Date : 2020-06-01 DOI: 10.12816/0058787
Dauda , Ibrahim Adagye, Dauda , Ibrahim Musa
{"title":"An Assessment of the Extent of Contribution of Capital Gain Tax to Internally Generated Revenue Profile of Nasarawa State of Nigeria : 2015 - 2019","authors":"Dauda , Ibrahim Adagye, Dauda , Ibrahim Musa","doi":"10.12816/0058787","DOIUrl":"https://doi.org/10.12816/0058787","url":null,"abstract":"","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80373905","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
Public Spending and Economic Growth : The Role of Institutional Quality 公共支出与经济增长:制度质量的作用
International Journal of Digital Accounting Research Pub Date : 2020-06-01 DOI: 10.12816/0058790
O. , Arawomo, C. , Adeoye T.
{"title":"Public Spending and Economic Growth : The Role of Institutional Quality","authors":"O. , Arawomo, C. , Adeoye T.","doi":"10.12816/0058790","DOIUrl":"https://doi.org/10.12816/0058790","url":null,"abstract":"The study examined the effect of institutional quality on the relationship between public spending and economic growth in Nigeria. Annual data for the period 1986 to 2016 were sourced from the Central Bank of Nigeria (CBN) Statistical Bulletin, World Development Indicators and the International Country Risk Guide using the autoregressive distributed lag (ARDL) Bound testing approach.The long run estimates revealed that corruption affects the relationship between capital expenditure and economic growth while it has negative but significant impact on the relationship between recurrent expenditure and economic growth. Democratic accountability has a negative and significant effect on the relationship between the capital expenditure and economic growth but a positive and significant relationship between recurrent expenditure and economic growth. Similarly, law and order has negative and significant effect on the relationship between recurrent expenditure and economic growth while it has positive relationship with capital expenditure and growth.","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":"31 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76660321","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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