International Journal of Digital Accounting Research最新文献

{"title":"Capital Structure and Its Impact on Firms Performance : An Empirical Investigation on Oil and Gas Sector in PSE","authors":"Omer , Mehwish, Urooj , Shama","doi":"10.12816/0055328","DOIUrl":"https://doi.org/10.12816/0055328","url":null,"abstract":"","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":"103 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85858817","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":"Influence of Transaction Transfer Pricing Policies on Corporate Organizations Tax in Nigeria","authors":"Osho , Augustine E., Ilori , Folusho Olayemi","doi":"10.12816/0055325","DOIUrl":"https://doi.org/10.12816/0055325","url":null,"abstract":"","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":"33 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76205867","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":"Analysis of Profitability Performance of Dangote Sugar Refineries Plc : During and after Recent Economic Recession in Nigeria (2013 - 2018)","authors":"Aliyu , Ahmed Alhaji","doi":"10.12816/0055323","DOIUrl":"https://doi.org/10.12816/0055323","url":null,"abstract":"","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":"36 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84760984","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":"Impact of Financial Leverage on Firm’s Performance : A Case from Pharmaceutical Sector of Pakistan","authors":"Hassan , Masood, Asrar , Humera, Mahar , Omar, Rizwan , Muhammad","doi":"10.12816/0055322","DOIUrl":"https://doi.org/10.12816/0055322","url":null,"abstract":"","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":"11 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90055913","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":"Internal Resources Mobilization and Financial Control of Government Budget in Southwest Nigeria","authors":"Oladipupo , Olaoye Festus, Gabriel , Borode Idowu","doi":"10.12816/0055321","DOIUrl":"https://doi.org/10.12816/0055321","url":null,"abstract":"","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":"76 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75243092","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":"Effect of Audit Quality on Non-Professional Investors Decisions: Experimental Evidence from Egypt","authors":"A M Ibrahim, H. Badawy","doi":"10.35248/2472-114x.18.6.185","DOIUrl":"https://doi.org/10.35248/2472-114x.18.6.185","url":null,"abstract":"Purpose of this paper: The purpose of this paper is to investigate non-professional investors’ perceptions of audit quality proxied by audit firm size on their desirability to invest and their estimates of firm value. Design/methodology/approach: Two within-subjects experiments were designed to test non-professional investors’ perception regarding the impact of audit quality on their desirability to invest and their estimates of firm value in a single audit scenario and a joint audit scenario. Non-parametric statistical tests were used to test the research hypotheses. Findings: In a single audit scenario, investors perceive a superior quality for the audit services provided by a big 4 versus a non-big 4. In the case of a joint audit, the Accountability State Authority does not have the same superiority of audit quality versus a big 4 firm when it comes to Egyptian non-professional investors’ perception for the audit quality provided. Research limitations/implications: This paper uses postgraduate students that are registered in the financial accounting and auditing diploma in the faculty of commerce– Alexandria University as a proxy for non-professional investors. Real investors were difficult to recruit as subjects for the experiment conducted. Social and practical implications: The results of the study imply a lower non-professional investors’ perception for the quality of the audit services provided by the governmental body in Egypt, which is responsible for auditing all financial matters for governmental units. This result is alarming and needs immediate attention from the governmental bodies in Egypt. What is original/value of paper? This paper is the first to examine the impact of audit quality on nonprofessional investors’ desirability to invest and their estimates of firm value in Egypt. The paper focuses on the audit quality of the Accountability State Authority in comparison with that of the Big 4 firms, which was not examined before in Egypt. The paper contributes to the existing literature examining audit quality services in emerging markets.","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":"26 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74366357","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":"Earnings Persistence and Firm Performance: Implications of Analysts? Accurate Forecast Ability from the Emerging Market of Nigeria","authors":"A. T. Aguguom, S. Dada, A. N. Nwaobia","doi":"10.35248/2472-114X.19.7.197","DOIUrl":"https://doi.org/10.35248/2472-114X.19.7.197","url":null,"abstract":"This paper empirically examined the potency and value relevance of earnings persistence (EPERS) and its effect on firm performance and the implications of the analysts’ accurate forecast ability from the emerging market of Nigeria. The study adopted the expo facto research design and sampled 51 companies listed on the Nigerian Stock Exchange using stratified random sampling techniques from all the sectors from the 2000-2016 periods. Descriptive and Panel data regression statistics were employed in the analysis of the effect of earnings persistence on firm performance. Pre and post estimation tests were carried out: variance inflation factor (VIF) showed no evidence of multi-collinearity among the variables, correlation matrix test did not revealed any multi-collinearity problem, normality test using Jarque-Bera test of normality posed no problem to the study. While Breusch-Pagan/Cook-Wesberg tests to assess the variance in the error terms (residuals) of the models, the results indicated that all the models did not suffer from heteroskedasticity. Notwithstanding, panel robust standard error (PRSR) was employed to control the heteroscedasticity. The study revealed that earnings persistence (EPERS) had a negative and no significant effect on firm performance (Tobin’s Q). Leverage (LEV) exhibited a positive relationship whereas firm size (FRMSIZE) revealed a negative relationship with Tobin’s Q (TQ). Also based on findings, a weak growth trend was established between EPERS and Tobin’s Q. Earnings persistence resulting from discretionary and opportunistic earnings could give inaccurate forecasting ability. Consequently, the study recommended that analysts should be watchful of the stable occurrence of earnings when evaluating reported financial statements, without which, predictions made from them could have negative and misleading implications.","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":"9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76388198","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":"Emerging Issues in Biofuel Policies and Governance Processes : The Case of United States Renewable Fuel Standard [U.S. RFS] and the European Union Renewable Energy Directive [EU-RED]","authors":"Ihemezie , Eberechukwu Johnpaul, Onunka , Cynthia Nneka, Nnaji , Amaka Precious","doi":"10.12816/0052844","DOIUrl":"https://doi.org/10.12816/0052844","url":null,"abstract":"","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86467878","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":"Perceived Critical Success Factors for Information System Risk Management Implementation in the Bank Sector","authors":"F. A. Sanusi, S. K. Johl","doi":"10.35248/2472-114x.19.7.200","DOIUrl":"https://doi.org/10.35248/2472-114x.19.7.200","url":null,"abstract":"Information System (IS) risk management implementation is a program that enables an organizations capture, manage and analyses the risks that are peculiar to IS adoption in a secure system. By implementing IS risk management organizations can improve operation efficiencies and save cost of risk investment. Meanwhile, bank is an institution that relies heavily on information technology for the network of business activities therefore; there is need to be aware of various risks associated with the usage of information system such as criminal threat and natural disasters. The present study examines the effect of perceived critical success factors for information system risk management implementation in the bank sector. Data were obtained from top executives of the selected banks using questionnaire instrument. The study employed descriptive correctional research design. The study population comprises of banks located in Oyo State South- Western part of Nigeria. Overall, 30 banks were selected for the study with four respondents from each bank. The questionnaire was pre-tested prior to actual distribution to the respondents. SPSS software was employed as analytical tool to test the study hypotheses using correlation and multiple regression analysis. Three factors were employed in the study; organization culture, organization structure and trust. The finding revealed that only organization culture was perceived to be positive critical factor for IS risk management implementation in the bank sector, while organizational structure and trust are in weak positions. Therefore, culture as an internal factor should be given priority in IS risk management implementation in the bank sector.","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74511364","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":"Critical Assessment of Prevention Policy Implementation of TAX Avoidance Practices Reviewed from the Accounting Perspective: A Study on Mining Companies in Indonesia","authors":"David Luntungan","doi":"10.35248/2472-114X.18.6.183","DOIUrl":"https://doi.org/10.35248/2472-114X.18.6.183","url":null,"abstract":"The mining industry is one of the industrial sectors which are indicated to have carried out tax avoidance. Although it does not violate tax regulations, this has the potential to make the government unable to obtain taxes optimally from the mining industry. Therefore, the government strives to establish and implement various regulations to prevent tax avoidance conducted by the mining companies. The objectives of this study are to: • Review and describe the effectiveness of Indonesian government regulations and legislation related to prevention of tax avoidance practices in mining companies in Indonesia; and • Reviewing and describing the compatibility between regulations and legislation with the provisions of taxation in Indonesia. The research method used is descriptive qualitative. The research data was obtained using the documentation method and processed with the qualitative analysis techniques of Miles and Huberman which consisted of three stages of analysis, namely data reduction, data presentation, and conclusion drawing. The results of the study state that: • Regulations and legislation established and implemented by the Indonesian government to prevent tax avoidance in general are appropriate. However, these regulations and legislation have not been effectively used to overcome tax avoidance by mining companies; and • Regulations and legislation to prevent tax avoidance have met the provisions of taxation in Indonesia.","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":"113 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79420601","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}