Australasian Accounting Business and Finance Journal最新文献

{"title":"Persuasive Communications, Online Reviews and Service Performances – A Study on the Hotel Industry of New Zealand","authors":"Zahir Ahmed,Xinxuan Fan,Mamun Billah","doi":"10.14453/aabfj.v16i1.2","DOIUrl":"https://doi.org/10.14453/aabfj.v16i1.2","url":null,"abstract":"","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138530524","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":"Joint Board-Management Meetings and Firm Performance","authors":"Dian Agustia,Iman Harymawan,John Nowland","doi":"10.14453/aabfj.v16i1.8","DOIUrl":"https://doi.org/10.14453/aabfj.v16i1.8","url":null,"abstract":"Abstract Are joint meetings between boards of directors and top management teams associated with better decision making or higher agency costs? We examine formally scheduled joint board-management meetings as a channel for closer interaction between boards of directors and top management teams. Using publicly disclosed data from Indonesian firms, we find that about half of our sample firms hold joint board-management meetings and more meetings are associated with higher firm performance. This suggests that the benefits from information sharing at joint meetings are greater than the agency costs. This relationship is most significant when companies hold 10-12 joint board-management meetings per year, in companies with good governance and when companies are experiencing poor performance. For policymakers and practitioners, we highlight a formal channel for closer interaction between directors and management that benefits shareholders. Abstract Are joint meetings between boards of directors and top management teams associated with better decision making or higher agency costs? We examine formally scheduled joint board-management meetings as a channel for closer interaction between boards of directors and top management teams. Using publicly disclosed data from Indonesian firms, we find that about half of our sample firms hold joint board-management meetings and more meetings are associated with higher firm performance. This suggests that the benefits from information sharing at joint meetings are greater than the agency costs. This relationship is most significant when companies hold 10-12 joint board-management meetings per year, in companies with good governance and when companies are experiencing poor performance. For policymakers and practitioners, we highlight a formal channel for closer interaction between directors and management that benefits shareholders. 4","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138530525","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":"Professional Considerations for Audit Risk in Creating Smart Governance in Indonesia","authors":"M. Sudarma, Lely Kumalawati","doi":"10.14453/aabfj.v16i4.05","DOIUrl":"https://doi.org/10.14453/aabfj.v16i4.05","url":null,"abstract":"This study aims to determine how different audit considerations determine risk between certified auditors and non-certified auditors. This study uses an empirical study approach using an experimental method. Experiments without control (natural) are carried out through audit cases encountered in the field during the audit process. This study's participants were 52 auditors with two categories, namely 26 participants with certified auditors and 26 participants for non-certified auditors. Data collection using the deployment of instruments after the field audit process is carried out. Based on the one-way analysis of the Annova test data, it shows that there are significant differences in audit considerations in determining risk between certified auditors and non-certified auditors. Certified auditors have more professional competence in providing audit considerations in determining risk. The problem of work culture for uncertified auditors is a residual risk that is difficult to detect and can lead to audit failure. Professional certified auditors' competence in providing risk considerations will encourage the formation of smart governance, given that auditors are a synergistic catalyst in organizational processes. Practical recommendations to the leadership of a government institution, especially state universities in Indonesia, that the internal auditors in a university, together with the leadership and the authorized departments, need to establish a risk map in a university leadership provision auditors. To always improve competence in the form of expertise certification training in the audit field. Professional judgment in determining audit risk by looking deeper into the theory of judgment decision making (Connolly, Arkes, and Hammond, 2000). The research approach used a study conducted by Fukukawa and Mock (2011). This study uses internal auditors at state universities in Indonesia, where an experiment is designed to determine internal audit risk. The determination of audit risk will ensure that the audit is right on target, effective, and efficient.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81955007","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":"An Overview of Corporate Fraud and its Prevention Approach","authors":"M. Rashid, Abdullah Al-Mamun, Hajar Roudaki, Qaiser Rafique Yasser","doi":"10.14453/aabfj.v16i1.7","DOIUrl":"https://doi.org/10.14453/aabfj.v16i1.7","url":null,"abstract":"Purpose –The purpose of this paper is to provide a review of the literature on corporate fraud as well as financial crime and the prevention approaches used in different contexts. It also aims to find suitable approaches that have effectively been applied to prevent fraud. In addition, this paper attempts to identify the causes and effects of those frauds on the stakeholders of the business. Design/methodology/approachBased on the review of the literature concerning corporate fraud as well as financial crime from 2003 to 2018. Findings-Focusing on peer-reviewed articles from 2003 to 2018, the study reveals that the internal control system is the most effective approach to prevent and detect corporate fraud which is the component of","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80987097","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":"Human Resource Management in Health Care Industries for Generation Y: Challenges of the 21st Century","authors":"Mahamudul Hassan, Mohammad Nurul Alam, Nadine Campbell, D. Bowyer, M. Reaz","doi":"10.14453/aabfj.v16i1.3","DOIUrl":"https://doi.org/10.14453/aabfj.v16i1.3","url":null,"abstract":"","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90099690","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":"Banking Stability and Shadow banking: \"New Overview for the United States\"","authors":"J. Fernández","doi":"10.14453/aabfj.v16i4.08","DOIUrl":"https://doi.org/10.14453/aabfj.v16i4.08","url":null,"abstract":"This paper analyses commercial banking and shadow banking, with the intention of understanding different channels of instability that can occur through both types of banking for the United States. The work is pioneering a comprehensive vision of shadow banking and its interrelation with commercial banking. The results of the work are designed to encourage reflection on possible mediums to promote the stability of shadow banking, through new risk indicators. Finally, these indicators are tested using machine learning techniques.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86664725","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":"Voluntary Disclosures of Indian Microfinance Institutions","authors":"Arpita Sharma, Shailesh Rastogi","doi":"10.14453/aabfj.v16i3.08","DOIUrl":"https://doi.org/10.14453/aabfj.v16i3.08","url":null,"abstract":"","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87420965","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 Infrastructure Investment Trusts (InvITs) in India and Suggesting measures to increase their Efficiency in comparison with International Instruments","authors":"Malav Shah, K. Bhagwat","doi":"10.14453/aabfj.v16i5.08","DOIUrl":"https://doi.org/10.14453/aabfj.v16i5.08","url":null,"abstract":"","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80297626","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":"Designing a Novel Model for Stock Price Prediction Using an Integrated Multi-Stage Structure: The Case of the Bombay Stock Exchange","authors":"M. Sedighi, Fereydoon Rahnamay Roodposhti","doi":"10.14453/aabfj.v16i6.05","DOIUrl":"https://doi.org/10.14453/aabfj.v16i6.05","url":null,"abstract":"","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91262592","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":"Learning Environment and Approaches to Learning in China and Australia: A Tale of Three Accounting Cohorts","authors":"Riccardo Natoli, T. Mcdowall, Zi Wei, B. Jackling","doi":"10.14453/aabfj.v16i3.10","DOIUrl":"https://doi.org/10.14453/aabfj.v16i3.10","url":null,"abstract":"","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78297887","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}