Asian Journal of Accounting and Governance最新文献_第5页

The Role of Business Leaders in Information Technology Innovation in the New Era of Disruptive Technology 颠覆性技术新时代企业领导者在信息技术创新中的作用

IF 0.6

Asian Journal of Accounting and Governance Pub Date : 2019-11-05 DOI: 10.17576/ajag-2019-12-11

Yusasniza Mohd Yunus, A. Aman, K. Keliwon

{"title":"The Role of Business Leaders in Information Technology Innovation in the New Era of Disruptive Technology","authors":"Yusasniza Mohd Yunus, A. Aman, K. Keliwon","doi":"10.17576/ajag-2019-12-11","DOIUrl":"https://doi.org/10.17576/ajag-2019-12-11","url":null,"abstract":"The new era of disruptive technologies such as internet of things (IoT), robotic process automation (RPA) and virtual reality (VR) not only contributes to the growth of marketplaces but also changes the individuals’ experiences in using new technology. This study examines the role of business leaders in the new era of disruptive technology and how it can fundamentally change the organisations or individuals to adapt to work challenges in changing market dynamics across industries. The research questions include what are the role of business leaders in Information Technology (IT) innovation; what are the major challenges and how business leaders overcome the challenges. Based on data gathered through interviews among the business leaders with accounting background, the findings revealed that support from the business leaders is necessary to motivate and encourage IT users to innovate with new technology. However, resistant to change, feeling complacent and anxious towards new technology are some of the challenges that the business leaders have to deal with IT users. Business leaders believed that management involvement, continuous discussion, educating IT users, demonstration of knowledge and coaching will help to motivate and inspire IT users to make full use on the benefits of new technology. The contribution of the study are two folds. Theoretically, it promotes the new rival of theory or framework that goes beyond the traditional IT use. Practically, business leaders are open to new approaches, develop and gain support for team vision, implement and execute a strategy effectively.","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2019-11-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46924266","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: 8

The Effects of Independent Directors’ Financial Knowledge and External Directorships on Firm Performance 独立董事财务知识和外部董事对公司绩效的影响

IF 0.6

Asian Journal of Accounting and Governance Pub Date : 2019-11-05 DOI: 10.17576/ajag-2019-12-09

H. Nor, Intan Maiza Abd. Rahman

{"title":"The Effects of Independent Directors’ Financial Knowledge and External Directorships on Firm Performance","authors":"H. Nor, Intan Maiza Abd. Rahman","doi":"10.17576/ajag-2019-12-09","DOIUrl":"https://doi.org/10.17576/ajag-2019-12-09","url":null,"abstract":"Prior studies have provided some inconclusive findings regarding the effect of independent directors (INEDs) on firm performance. Drawing insights from the theories of resource dependence (RD), human capital (HC), and social capital (SC), this research argues that the mere presence of INEDs (motivation) is insufficient but rather the appointed INEDs need to have sufficient HC and SC (ability) in the forms of knowledge, expertise, and connection to effectively perform their roles. This study extends prior research by investigating the effects of INEDs’ financial knowledge (as indicator of INEDs’ HC) and INEDs’ external directorship (as indicator of INEDs’ external SC) on firm performance. A total of 300 non-financial firms listed on Bursa Malaysia in the year 2013 were selected using stratified random sampling method. Results indicated that INEDs’ financial knowledge does not have any relationship with firm performance. In contrast, an inverted U-shaped relationship between INEDs’ external directorship and firm performance was found, hence reflecting a trade-off between SC gain through external directorship and busyness effect. The findings of this research suggest that there are potential costs and benefits associated with INEDs’ SC. The findings also support the call for limiting the number of directorship an INED can have.","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2019-11-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49597872","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

Management Control System and Innovation: Implication for Malaysian Manufacturing Innovation Performance 管理控制系统与创新:对马来西亚制造业创新绩效的启示

IF 0.6

Asian Journal of Accounting and Governance Pub Date : 2019-11-05 DOI: 10.17576/ajag-2019-12-13

Salma Khalidah SA’ADON, A. Amir, Rozita Amiruddin

{"title":"Management Control System and Innovation: Implication for Malaysian Manufacturing Innovation Performance","authors":"Salma Khalidah SA’ADON, A. Amir, Rozita Amiruddin","doi":"10.17576/ajag-2019-12-13","DOIUrl":"https://doi.org/10.17576/ajag-2019-12-13","url":null,"abstract":"The study extends prior management control system knowledge by observing the significance of the information generated in facilitating innovation efforts which, in turn, improves the innovation performance of firms. The paper explores the role of company mission and vision statement, job scope description, and performance measurement system as sources of management control information to support firms’ innovation activity and to manage their performance in facing present market demands. Survey was administered to the Product Development Managers randomly selected from the Federation of Malaysian Manufacturers Directory. Based on a total of 102 usable responses, evidence showed that firm’s value positively relates to firm’s innovation activities. The study discovers that diagnostic information is positively significant with incremental innovation, whereas interactive information is significantly associated with radical innovation. Evidently, both types of innovation enhance a firm’s innovation performance. Rather than assessing the immediate return of innovation efforts on firms’ financial performance, the study provides support showing both types of innovation do enhance firms’ innovation performance.","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2019-11-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42644702","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

Value of CEO Succession Policy on CEO Transition CEO继任政策对CEO换届的价值

IF 0.6

Asian Journal of Accounting and Governance Pub Date : 2019-04-30 DOI: 10.17576/ajag-2019-11-12

Shubasini Sivapregasam, A. Selamat, N. A. Rahim, J. Muhammad

{"title":"Value of CEO Succession Policy on CEO Transition","authors":"Shubasini Sivapregasam, A. Selamat, N. A. Rahim, J. Muhammad","doi":"10.17576/ajag-2019-11-12","DOIUrl":"https://doi.org/10.17576/ajag-2019-11-12","url":null,"abstract":"Chief Executive Officer (CEO) transition is a continuous process of change in leadership involving removal of existing CEO and replacement of new CEO. Ideally, CEO transition occurs based upon the CEO Succession Policy developed by the Board of Directors. The CEO succession plan and policy is important because it reduces the impact of a CEO's sudden removal on the firm. In recent time, there is an immense increase in CEO transition recorded among emerging economy, nonetheless, the issue has not been well addressed in the literature. Disclosure policy in Malaysia also views change of CEO as an important element that will have an impact on the firm value. To evaluate the CEO succession policy, this study investigates the effect of CEO transition announcement on the share price. This study adopts the event study method and employs two estimation models for expected return, which are Market Model (MM) and Capital Asset Pricing Model (CAPM). This study examines the simultaneous announcement, which indicates the adoption of succession policy, as well as the announcement of CEO appointment and CEO turnover. A total of 354 announcements of CEO transition from 170 firms listed on Bursa Malaysia, over the duration of ten years from 2007-2016 is observed. The result indicates that the firm’s share price generally reacts towards all types of CEO transition announcement, with a stronger reaction significantly observed through the simultaneous announcement. Further robustness check with regression analysis confirms that when the CEO transition announcement is simultaneous, it creates more value to the firm. In other words, the CEO succession policy, where proper CEO transition takes place, eliminates the uncertainty and risk, hence, giving a positive impact on firm value. This finding also contributes to the signalling theory literature, where anticipated event induces a positive reaction from investors, as reflected in the firm share price","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45938682","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

Fraud Prevention Strategies: The Perception of Saudi Arabian Banks Employees 欺诈预防策略：沙特阿拉伯银行员工的认知

IF 0.6

Asian Journal of Accounting and Governance Pub Date : 2019-04-30 DOI: 10.17576/ajag-2019-11-07

T. Hakami, Mohd Mohid Rahmat

{"title":"Fraud Prevention Strategies: The Perception of Saudi Arabian Banks Employees","authors":"T. Hakami, Mohd Mohid Rahmat","doi":"10.17576/ajag-2019-11-07","DOIUrl":"https://doi.org/10.17576/ajag-2019-11-07","url":null,"abstract":"The main objective of the study is to examine the perceptions of employees of banks operating in Saudi Arabia on the effectiveness of fraud prevention. A total of 150 questionnaires are distributed among employees of 12 Saudi banks with a response rate of 53.3 %. These fraud prevention strategies are classified using Cressey’s fraud triangle which consists of pressure, rationalization and opportunity. The research engaged quantitative research method using questionnaire. The findings indicate that all strategies are perceived to be highly effective with strategies under the opportunity category turned out to be the most effective. However, when detailed analyses of the practices are compared across selected characteristics, various perceptions are revealed. Positive employee recognition, ethics training, imposing penalty, fraud auditing, and disciplinary action are perceived differently between male and female employees. Female employees perceive these fraud prevention policies and strategies as more effective than male employees. On the other hand, the differences in perception is found to be insignificant for working experience, qualifications, accounting experience, age group, job titles, and departments.","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45947709","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

The Mediating Effect of Power and Trust in the Relationship Between Procedural Justice and Tax Compliance 权力与信任在程序正义与税收遵从关系中的中介作用

IF 0.6

Asian Journal of Accounting and Governance Pub Date : 2019-04-30 DOI: 10.17576/ajag-2019-11-01

Sellywati Mohd Faizal, Mohd Rizal Palil, Ruhanita Maelah, Rosiati Ramli

{"title":"The Mediating Effect of Power and Trust in the Relationship Between Procedural Justice and Tax Compliance","authors":"Sellywati Mohd Faizal, Mohd Rizal Palil, Ruhanita Maelah, Rosiati Ramli","doi":"10.17576/ajag-2019-11-01","DOIUrl":"https://doi.org/10.17576/ajag-2019-11-01","url":null,"abstract":"Various factors that have been identified by researchers in Malaysia which may influence tax compliance behavior for example tax complexity; compliance costs; penalties; and tax knowledge. Yet, it is still unable to provide a solution to minimize tax non-compliance. Thus, this research identifies other factors, if any and their effect on Malaysian tax compliance behavior. The factors are procedural justice, trust and power. As far as known, no study in Malaysia examines the effect of these factors on tax compliance in a single study. Studies conducted outside Malaysia have found that procedural justice has a significant and positive relationship with tax compliance. In addition, there are also studies which described that procedural justice has the relationship with trust and legitimate power. Therefore, the objective of this study is to examine the relationship between procedural justice and compliance with the existing of trust and power as mediator. Structural Equation Model (SEM) is used to analyze the data that has been collected from 241 respondents. The findings suggest that procedural justice and trust have a positive relationship with tax compliance. Moreover, the bootstrapping approach found that trust could be a mediator in the relationship between procedural justice and tax compliance. In contrast, neither legitimate power nor coercive power could influence tax compliance and mediate the relationship between procedural justice and tax compliance","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47253208","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: 4

Non-Financial Human Capital Disclosure and Share Price 非财务人力资本披露与股价

IF 0.6

Asian Journal of Accounting and Governance Pub Date : 2019-04-30 DOI: 10.17576/ajag-2019-11-05

Mohamat Sabri Hassan, Marsita Mustafa, M. Rahman

{"title":"Non-Financial Human Capital Disclosure and Share Price","authors":"Mohamat Sabri Hassan, Marsita Mustafa, M. Rahman","doi":"10.17576/ajag-2019-11-05","DOIUrl":"https://doi.org/10.17576/ajag-2019-11-05","url":null,"abstract":"The aim of this study is to examine the relationship between disclosure of non-financial human capital information (HCD) and share price of the top 100 companies listed on Bursa Malaysia from financial years 2010 to 2013. Human capital (HC) is considered a valuable asset in a knowledge-based economy. The knowledge and skills possessed by individuals are regarded as a key source of competitive advantage and value creator to companies. Prior research acknowledges the importance of HC information to investors, who may have to rely on disclosures in annual reports when evaluating a company’s future direction, potential, value and prospects. However, companies only disclose limited information on this ‘asset’. In this study, HCD is viewed from the perspective of signalling and efficient capital market theories. Following previous studies, we incorporate HC information and its two components, namely, HC information related to directors and employees, into the Ohlson model. Our study reveals an increasing trend of HCD, and the disclosure is value relevant. Further analysis of the HC information component reveals that both HC information (HC related to directors and employees) are value relevant. These findings are in line with the argument that Malaysian financial analysts and fund managers regard information related to the company’s management and key corporate decision makers as important in investment decision making. The findings of this study are relevant to accounting standard setters in determining the types of HC that should be disclosed in the annual reports because this information can create value for companies. Managers should also pay attention to HC information because such information is value relevant to stakeholders.","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46221920","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

Auditor Demographic Factors and Dimensions of Auditors’ Skepticism in Jordan 约旦审计师人口统计因素与审计师怀疑的维度

IF 0.6

Asian Journal of Accounting and Governance Pub Date : 2019-04-30 DOI: 10.17576/ajag-2019-11-04

S. Hussin, N. Saleh, Ahnaf Ali Al-smady

引用次数: 6

The Efficiency of Corporate Governance on Capital Structure: An Empirical Study from Listed Manufacturing Firms in Bangladesh 公司治理效率对资本结构的影响——基于孟加拉国制造业上市公司的实证研究

IF 0.6

Asian Journal of Accounting and Governance Pub Date : 2019-04-30 DOI: 10.17576/ajag-2019-11-02

Mohammad Rajon Meah

引用次数: 6

Faktor-faktor Mempengaruhi Tempoh Penyelesaian Kes Siasatan Cukai di Malaysia: Perspektif Pegawai Pengurusan Atasan LHDNM 影响马来西亚气象事故解决的因素：LHDNM高级管理人员视角

IF 0.6

Asian Journal of Accounting and Governance Pub Date : 2019-04-30 DOI: 10.17576/ajag-2019-11-11

Helmy Mohd Daud, Rosiati Ramli, Romlah Jaffar, Mohd Mohid Rahmat

{"title":"Faktor-faktor Mempengaruhi Tempoh Penyelesaian Kes Siasatan Cukai di Malaysia: Perspektif Pegawai Pengurusan Atasan LHDNM","authors":"Helmy Mohd Daud, Rosiati Ramli, Romlah Jaffar, Mohd Mohid Rahmat","doi":"10.17576/ajag-2019-11-11","DOIUrl":"https://doi.org/10.17576/ajag-2019-11-11","url":null,"abstract":"Siasatan cukai adalah tindakan penguatkuasaan bagi mengutip cukai kebelakangan daripada aktiviti pengelakan dan pelarian cukai. Oleh itu penyelesaian sesuatu kes siasatan cukai amat penting dalam memastikan hasil cukai sebenar yang sepatutnya dikutip. Bagaimanapun, kajian lepas mendapati majoriti kes siasatan cukai melibatkan tempoh penyelesaian yang lebih lama daripada yang disarankan dan mengakibatkan kelewatan dalam kutipan cukai kebelakangan. Justeru kajian ini bertujuan untuk mengenalpasti faktor-faktor yang menyumbang kepada tempoh penyelesaian kes siasatan cukai. Kajian ini telah memilih untuk menemubual empat pegawai atasan Lembaga Hasil Dalam Negeri Malaysia (LHDNM) menggunakan kaedah temu bual separa struktur bagi mendapat penjelasan yang baik. Hasil menunjukkan empat faktor yang mempengaruhi tempoh penyelesian kes siasatan cukai iaitu kecekapan pegawai LHDNM, strategi penguatkuasaan, penalti cukai, dan teknik siasatan. Hasil kajian juga mendapati bahawa faktor undang-undang cukai tidak mempengaruhi tempoh penyelesaian kes siasatan cukai. Berdasarkan pemerhatian kajian lepas, kajian ini merupakan yang pertama di Malaysia yang menggunakan responden dari kalangan pembuat dasar dan polisi siasatan cukai. Hasil kajian ini dapat membantu orang ramai khususnya pembayar cukai untuk memahami mengapa siasatan cukai mengambil masa yang lama untuk diselesaikan.","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41438473","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