International Journal of Digital Accounting Research最新文献_第5页

Importance of Applying Statistical Sampling to Increase Confidence in Financial Statements 运用统计抽样提高财务报表信心的重要性

International Journal of Digital Accounting Research Pub Date : 2019-01-01 DOI: 10.35248/2472-114x.19.7.198

F. Mahaluça, Gilda Chissengue, Jerónimo Uamba, I. Pereira, Emidio Mabjaia, Alfeu Vilanculos

{"title":"Importance of Applying Statistical Sampling to Increase Confidence in Financial Statements","authors":"F. Mahaluça, Gilda Chissengue, Jerónimo Uamba, I. Pereira, Emidio Mabjaia, Alfeu Vilanculos","doi":"10.35248/2472-114x.19.7.198","DOIUrl":"https://doi.org/10.35248/2472-114x.19.7.198","url":null,"abstract":"Background: Sampling is an important tool considered viable and indispensable for the execution of auditing procedures, since they provide scientific evidence about the universe as a whole and can be used in all types of auditing, becoming tools of great interest, which is why we chose this study. The present study aims to analyze the importance of the application of statistical sampling in increasing the confidence of the financial statements. Methods: This was a descriptive, quantitative bibliographic study of secondary data that has as a source of research filtering in the search sites Wiley Online Library, Science Direct, American Accounting Association and Google Scholar, using as descriptors: financial audit, statistical sampling, audit sampling, financial demonstrations and accounting. Results: Of the 40 articles analyzed, 30% are from the Asian region, 28% from North America, 18% from Europe, 15% from Latin America and 10% from Africa. Convenience sampling was the most predominant with 57.5%. All articles published by African authors used sampling for convenience. Statistical sampling was more prevalent in North American and European articles. The Chi-Square test shows the lack of a provenance relationship between the preference for the type of sampling and the region. Conclusions: The use of statistical sampling does not relegate the auditor’s judgment to the background but it allows the risk of sampling to be measured. Through statistical tools, the auditor can specify the audit risk he or she wants to run, and the sample size is a reflection of risk.","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87378658","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

Determinants of Financial Performance of Insurance Companies of USA and UK during Global Financial Crisis (2007-2016) 全球金融危机期间美国和英国保险公司财务绩效的决定因素(2007-2016)

International Journal of Digital Accounting Research Pub Date : 2019-01-01 DOI: 10.35248/2472-114x.19.7.194

Anam Batool, A. Sahi

{"title":"Determinants of Financial Performance of Insurance Companies of USA and UK during Global Financial Crisis (2007-2016)","authors":"Anam Batool, A. Sahi","doi":"10.35248/2472-114x.19.7.194","DOIUrl":"https://doi.org/10.35248/2472-114x.19.7.194","url":null,"abstract":"The economy as well as insurance industry of USA and UK face decline during last decade. The researcher compares two insurance industries, analysis possible determinants of financial performance during global financial crisis, collected 24 insurance companies’ Quarterly data from 2007-16 and applied panel data techniques. Explanatory variables based on internal (Size of firm, liquidity, leverage and asset turnover) and external factors (GDP (Gross Domestic Product), CPI (Cost per Impression), interest rate and WTI (West Texas Intermediate)). Dependent variable: ROA (Return on Assets) and ROE (Return on Equity) (profitability indicators). This study concludes; In USA size of firm, liquidity, leverage, asset turnover, GDP and WTI have positive while CPI and interest rate have negative significant impact. In UK size of firm, liquidity, GDP, CPI and WTI have positive but leverage, asset turnover and interest rate has negative significant impact; US insurance is efficient as compare to UK. These findings will be helpful for insurance industries, government, policymakers and investors in taking decision and improving the performance.","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":"83366901","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: 29

Impact of Profitability on Market Size of Islamic Banking of Pakistan 盈利能力对巴基斯坦伊斯兰银行市场规模的影响

International Journal of Digital Accounting Research Pub Date : 2019-01-01 DOI: 10.35248/2472-114x.18.6.181

Muhammad Farhan Sarwar

引用次数: 1

The Impact of Corporate Governance Tools in the Reduction of Creative Accounting Practices in the Jordanian Commercial Banks 公司治理工具对约旦商业银行创造性会计实践减少的影响

International Journal of Digital Accounting Research Pub Date : 2019-01-01 DOI: 10.12816/0052842

Al-Dulemi , Khalil, Al-Shabatat , Issam Osama Ahmad

引用次数: 0

Riding the Iron Horse into the Future of Regulation: The Contribution of Charles Francis Adams Jr. 骑着铁马进入监管的未来:小查尔斯·弗朗西斯·亚当斯的贡献。

International Journal of Digital Accounting Research Pub Date : 2019-01-01 DOI: 10.35248/2472-114x.19.7.193

timothy j. fogarty

引用次数: 0

Effect of Readability and Complexity on Naive Investors Decisions: An Experimental Study in an Emerging Economy 易读性和复杂性对幼稚投资者决策的影响:一个新兴经济体的实验研究

International Journal of Digital Accounting Research Pub Date : 2019-01-01 DOI: 10.35248/2472-114x.18.6.186

Badawy H, I. A.

引用次数: 1

The Impact of Auditor Industry Specialization, Type of Auditor and Audit Opinion on ARL: The Case of Egypt 审计师行业专业化、审计师类型和审计意见对ARL的影响——以埃及为例

International Journal of Digital Accounting Research Pub Date : 2019-01-01 DOI: 10.35248/2472-114X.18.6.184

H. Badawy, E. Aa

{"title":"The Impact of Auditor Industry Specialization, Type of Auditor and Audit Opinion on ARL: The Case of Egypt","authors":"H. Badawy, E. Aa","doi":"10.35248/2472-114X.18.6.184","DOIUrl":"https://doi.org/10.35248/2472-114X.18.6.184","url":null,"abstract":"This paper aims to analyze the impact of auditor industry specialization, type of audit opinion, type of auditor (private versus state auditor), and number of remarks from one side and Audit report lag (hereafter ARL) on the other side using a sample of non-financial companies listed in the Egyptian Stock Exchange (hereafter EGX) in 2015 and 2016. The sample consists of 296 firm-year observations of non-financial companies listed in the EGX. The authors developed a multivariate regression model to examine the relationship between audit report lag and auditor specialization, type of audit opinion, type of auditor (private versus state auditor), and the number of remarks associated with the qualified audit opinion. We find a negative association between ARL and auditor industry specialization. Also, ARL is positively and significantly associated with non-state auditor. In addition, ARL shows to be longer when the number of remarks associated with the qualified audit opinion increases. This paper extends the audit report lag literature and adds an important party; the state auditor, which is the Accountability State Authority (ASA). The state auditor in Egypt (ASA) is being ignored in prior literature, although it plays an important role in auditing companies that are owned totally or partially (more than 25%) by the government or public figures.","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":"25 8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83482690","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: 3

The Role of Inventory Management on Financial Performance in Some Selected Manufacturing Companies in Mogadishu 库存管理对摩加迪沙一些选定制造公司财务绩效的作用

International Journal of Digital Accounting Research Pub Date : 2019-01-01 DOI: 10.4172/2472-114X.1000179

Abdikani Shire Anshur, Mahad Mohamed Ahmed, Mohamed Hassan Dhodi

引用次数: 8

Emerging Significance of Sustainability Accounting and Reporting In India - A Conceptual Study 印度可持续会计和报告的新兴意义-一项概念研究

International Journal of Digital Accounting Research Pub Date : 2019-01-01 DOI: 10.24247/IJAFMROCT20181

S. Palit, Tjprc

引用次数: 5

Role of Lean Accounting in Reduction Production Costs in Jordanian Manufacturing Corp 精益会计在约旦制造公司降低生产成本中的作用

International Journal of Digital Accounting Research Pub Date : 2019-01-01 DOI: 10.12816/0052845

Al-Dulemi , Khalil I., Shehadeh , Mohammad A.

引用次数: 0