Asian Journal of Accounting and Governance最新文献_第2页

Malaysian Government Officials Induced in Public Procurement Fraud through the Lens of Fraud Diamond Analysis 从欺诈钻石分析视角看马来西亚政府官员卷入公共采购欺诈

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Asian Journal of Accounting and Governance Pub Date : 2022-10-01 DOI: 10.17576/ajag-2022-18-01

引用次数: 0

DO INVESTORS OF ISLAMIC EQUITY FUNDS FOLLOW WARREN BUFFET’S ADVICE? A REGRESSION ASSESSMENT 伊斯兰股票基金的投资者会听从沃伦•巴菲特的建议吗?回归评估

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Asian Journal of Accounting and Governance Pub Date : 2022-10-01 DOI: 10.17576/ajag-2022-18-08

引用次数: 0

PENGARUH KEPIMPINAN BERETIKA TERHADAP TINGKAH LAKU KERJA TIDAK PRODUKTIF: KOMITMEN ORGANISASI, IDENTIFIKASI ORGANISASI DAN KEPERCAYAAN SEBAGAI PENGANTARA 领导才能对工作行为的道德影响是没有成效的:组织承诺、组织认同和信任

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Asian Journal of Accounting and Governance Pub Date : 2022-10-01 DOI: 10.17576/ajag-2022-18-10

引用次数: 0

A Systematic Literature Review on the Effects of Risk Management Practices on the Performance of Islamic Banking Institutions 风险管理实践对伊斯兰银行机构绩效影响的系统文献综述

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Asian Journal of Accounting and Governance Pub Date : 2021-10-01 DOI: 10.17576/ajag-2021-16-05

S. Shahimi

{"title":"A Systematic Literature Review on the Effects of Risk Management Practices on the Performance of Islamic Banking Institutions","authors":"S. Shahimi","doi":"10.17576/ajag-2021-16-05","DOIUrl":"https://doi.org/10.17576/ajag-2021-16-05","url":null,"abstract":"Risk management practices ( RMP s) are important for Islamic banking institutions ( IBI s) mainly because they represent the risk exposures that may affect their financial stability. The fact that RMP s is not a new activity in IBI s but still attract significant numbers of studies indicate the relevancy of the subject matter. For instance, weak risk management will hamper IBI s’ performance and eventually the stakeholders and industry at large. There are still lack of evidence on the effects of RMP s specifically on the IBI s given the nature and unique characteristics of the risks faced by these institutions. This systematic review article focuses on the effects of the RMP s on the performance of IBI s. Systematic literature review (SLR) is used in this study as it produces quality evidence on RMP s with more significant results on the effects of the IBI s’ performance. It defers greatly from the conventional literature review because the development of the systematic review is based on the main research question and utilized advanced search provided in the online journal databases. This study used eight (8) electronic journal databases and applied Preferred Reporting Items for Systematic review and Meta-Analysis ( PRISMA ). Based on the 39 primary studies related to RMP s and performance of IBI s, a total of 16 themes and 17 sub-themes were identified. The study finds that IBI s with good risk mitigation practices, risk management environment, policies and procedures, and risk monitoring have better financial performance. Hence, IBI s must ensure that RMP s a priority within the institutions to increase the financial performance and improve the overall competitiveness in the Islamic banking industry.","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48118421","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: 5

Trends and Patterns in Indian Board Structure 印度董事会结构的趋势和模式

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Asian Journal of Accounting and Governance Pub Date : 2021-10-01 DOI: 10.17576/ajag-2021-16-07

引用次数: 0

Persepsi Klien Terhadap Hubungan Antara Ciri Kualiti Audit dan Jenama Firma Audit 审计质量属性与审计事务所类型关系的委托人视角

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Asian Journal of Accounting and Governance Pub Date : 2021-10-01 DOI: 10.17576/ajag-2021-16-02

引用次数: 0

Asset Quality Concern and its Effect on Performance of Public and Private Sector Banks in India: An Empirical Assessment 资产质量关注及其对印度公私部门银行绩效的影响:一项实证评估

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Asian Journal of Accounting and Governance Pub Date : 2021-10-01 DOI: 10.17576/ajag-2021-16-01

Birajit Mohanty, S. Mehrotra

{"title":"Asset Quality Concern and its Effect on Performance of Public and Private Sector Banks in India: An Empirical Assessment","authors":"Birajit Mohanty, S. Mehrotra","doi":"10.17576/ajag-2021-16-01","DOIUrl":"https://doi.org/10.17576/ajag-2021-16-01","url":null,"abstract":"In fast growing economies such as India, banks are seen as financial wagons that support financial progress and also have the additional responsibility to achieve the socio-economic goals of the government. The issue of the recent corrosion in the asset quality of commercial bank is a major distress for the entire banking industry as there has been significant rise in the level of non-performing assets (NPAs) which are considered as a key parameter for assessing performance of banks. In this paper, the asset quality refers to the NPAs in Indian banking sector. This study seeks to examine the influence of NPAs on the performance of banks in India. The study is based on the secondary data of 48 scheduled commercial banks which includes 27 public sector banks and 21 private sector banks for the period 2007-08 to 2017-18, which was gathered and compiled from the published reports of Reserve Bank of India. In this study, NPAs to Gross Advances, Gross NPAs to total assets, Net NPAs to Net Advances and Net NPAs to Total Assets are used as proxy variables for non-performing assets whereas Return on Asset and Return on Equity are used as proxy variables for the performance of banks. The study found that NPAs adversely impacted the performance of banks irrespective of the category of banks. However, the Public Sector Banks were affected more by the augmented level of deteriorating assets quality than their private counterparts.","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49032186","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 Roles of Enterprise Resource Planning and Management Control on Knowledge Sharing 企业资源规划与管理控制在知识共享中的作用

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Asian Journal of Accounting and Governance Pub Date : 2021-10-01 DOI: 10.17576/ajag-2021-16-06

引用次数: 0

The Role of Family Ownership in the Relationship between Board Characteristics and Corporate Social Environmental Reporting: Evidence from Malaysia 家族所有制在董事会特征与企业社会环境报告关系中的作用——来自马来西亚的证据

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Asian Journal of Accounting and Governance Pub Date : 2021-10-01 DOI: 10.17576/ajag-2021-16-04

Fathyah Hashim, Zaini Embong, Wang Boon Phoey

{"title":"The Role of Family Ownership in the Relationship between Board Characteristics and Corporate Social Environmental Reporting: Evidence from Malaysia","authors":"Fathyah Hashim, Zaini Embong, Wang Boon Phoey","doi":"10.17576/ajag-2021-16-04","DOIUrl":"https://doi.org/10.17576/ajag-2021-16-04","url":null,"abstract":"The objective of this paper is to investigate the role of family ownership in the relationship between board of directors (BOD) characteristics and the reporting of corporate social and environmental practices (CSER) . BOD is one of the corporate governance mechanism put in place to ensure that the company is managed to the best interest of shareholders. However, previous findings on the relationship between BOD characteristics and CSER are inconclusive. The effectiveness corporate governance mechanisms including BOD characteristics is claimed to be influenced by cultural and societal norms. Hence, this study adds to the understanding of the role of BOD in reporting practices of companies in Malaysia. In addition, given the mixed findings on the relationship of BOD and CSER , this study also investigates the role of family ownership. This paper suggests that the relationship between BOD and CSER is weaker in family-owned companies because the owner tends to safeguard the information, hence lower disclosure is evidenced. Malaysia is unique in the sense than around 70% of companies are owned by families and this provide a good setting for the study. Cross-sectional sample of 136 public listed companies are selected using systematic stratified random sampling methods. BOD characteristics to be investigated are female on Board (FB) , board independence (BI) , board size (BS) and CSR committee (CC) . The CSER is assessed by content analysis, and PLS-SEM is used for data analysis. The results indicate that all of the BOD characteristics tested in this study except for board size, have significant positive relationship with CSER . However, the moderating role of family ownership is not supported.","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45790956","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

Do Firms Prefer One Form of Accounting Gimmick Over Other to Meet Peer Performance? 公司是否更喜欢一种形式的会计技巧来满足同行的表现？

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Asian Journal of Accounting and Governance Pub Date : 2021-10-01 DOI: 10.17576/ajag-2021-16-03

ManiSh BanSaL

引用次数: 0