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Abacus-A Journal of Accounting Finance and Business Studies最新文献

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Conditional Mandates on Management Earnings Forecasts: The Impact on the Cost of Debt 有条件授权对管理层盈利预测的影响:对债务成本的影响
IF 2.1 4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2023-02-20 DOI: 10.1111/abac.12283
K. Wang, Nathan Zhenghang Zhu
{"title":"Conditional Mandates on Management Earnings Forecasts: The Impact on the Cost of Debt","authors":"K. Wang, Nathan Zhenghang Zhu","doi":"10.1111/abac.12283","DOIUrl":"https://doi.org/10.1111/abac.12283","url":null,"abstract":"","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2023-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74682613","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Using Available‐for‐sale Securities to Smooth Earnings: Evidence from China 利用可售证券平滑盈利:来自中国的证据
IF 2.1 4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2023-02-13 DOI: 10.1111/abac.12282
Ruichang Lu, Weijia He, Xiaojun Zhang
{"title":"Using Available‐for‐sale Securities to Smooth Earnings: Evidence from China","authors":"Ruichang Lu, Weijia He, Xiaojun Zhang","doi":"10.1111/abac.12282","DOIUrl":"https://doi.org/10.1111/abac.12282","url":null,"abstract":"","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2023-02-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79550514","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
The Whistleblowing Diamond: Considering Four Elements of Whistleblowing Intention 举报钻石:考虑举报意图的四个要素
IF 2.1 4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2023-02-08 DOI: 10.47153/afs31.6252023
Dwi Defiantoro
{"title":"The Whistleblowing Diamond: Considering Four Elements of Whistleblowing Intention","authors":"Dwi Defiantoro","doi":"10.47153/afs31.6252023","DOIUrl":"https://doi.org/10.47153/afs31.6252023","url":null,"abstract":"We review how whistleblowing diamond factors affect whistleblowing intention which are moderated by perceived organizational support. This quantitative research was conducted using a case study survey method with a sample of 220 village officials in Minahasa Regency. This study uses the whistleblowing diamond theory, which explains four type of factors that can influence a whistleblower's intention to conduct whistleblowing, namely: pressure/incentives, opportunity, rationalization, and capability. This study found that the factors that significantly influenced whistleblowing intentions were opportunity, rationalization, and capability with a significance of p<0.05, 0.001, 0.004, and 0.033, respectively. Meanwhile, pressure and incentive factors proved not to significantly affect whistleblowing intentions, with a significance value of p>0.05, 0.779, and 0.924, respectively. This study also found that the moderating factor of perceived organizational support increased the influence of pressure, incentives, opportunity, rationalization, and capability on the intention to report violations with a significance value of 0.0001 to 0.005.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2023-02-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82010171","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Audit Effort and Stock Price Crash Risk 审计工作与股价崩盘风险
IF 2.1 4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2023-02-08 DOI: 10.1111/abac.12281
Xiaomei Han, Wei Luo, Liansheng Wu, Wei Zhou
{"title":"Audit Effort and Stock Price Crash Risk","authors":"Xiaomei Han, Wei Luo, Liansheng Wu, Wei Zhou","doi":"10.1111/abac.12281","DOIUrl":"https://doi.org/10.1111/abac.12281","url":null,"abstract":"","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2023-02-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75334063","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
POLITICAL INFLUENCES ON ACCOUNTING STANDARDS: A DISCUSSION OF GAAP & IFRS 政治对会计准则的影响:gaap和ifrs的讨论
IF 2.1 4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2023-01-31 DOI: 10.47153/afs31.5562023
Robert Odek, Kalundu Kimanzi
{"title":"POLITICAL INFLUENCES ON ACCOUNTING STANDARDS: A DISCUSSION OF GAAP & IFRS","authors":"Robert Odek, Kalundu Kimanzi","doi":"10.47153/afs31.5562023","DOIUrl":"https://doi.org/10.47153/afs31.5562023","url":null,"abstract":"Accounting standards, as expressions of public policy, are not constantly impartial in that they inflict benefits on some individuals in society to the disadvantage of others. This has been as a result of the power play between the US GAAP and the proponents of IFRS. This paper presents the political factors affecting the accounting standard setting. The paper discusses the debate between the adoption of accounting principles (IFRS) or accounting rules (GAAP). It presents the convergence of accounting standards and the future of IFRS.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89680870","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Financial Restatement on Manufacture Sector Company Reviewed from The Aspect of Corporate Governance and Company-Specific Characteristics 从公司治理和公司特征看制造业公司财务重述
IF 2.1 4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2023-01-31 DOI: 10.47153/afs31.6202023
F. Wijayati
{"title":"Financial Restatement on Manufacture Sector Company Reviewed from The Aspect of Corporate Governance and Company-Specific Characteristics","authors":"F. Wijayati","doi":"10.47153/afs31.6202023","DOIUrl":"https://doi.org/10.47153/afs31.6202023","url":null,"abstract":"This research was conducted because there was a phenomenon of financial restatement by manufacturing companies listed on the Indonesia Stock Exchange in 2015-2020. This study was conducted with the aim to test whether there was an influence of the independent variable corporate governance and company-specific characteristics on the dependent variable of financial restatement. The population in this study were manufacturing sector companies listed on the Indonesia Stock Exchange for the 2015-2020 research period. The sampling technique used was purposive sampling so that a sample of 42 companies was obtained for 6 years and produced 252 observational data. The data analysis technique used in this research was logistic regression analysis. The results of the study showed that the audit quality variable had a positive effect on financial restatement, while the variable size of the board of commissioners, independent commissioners, audit committee expertise, audit quality, executive compensation, company age, company performance, company leverage and liquidity have no effect on financial restatement.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89977746","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Literature Review: Factors Affecting The Performance Accountability Report of Government Agencies (LAKIP) Local Government in Indonesia 文献综述:影响印尼地方政府机构绩效问责报告的因素
IF 2.1 4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2023-01-31 DOI: 10.47153/afs31.5312023
Idel Eprianto
{"title":"Literature Review: Factors Affecting The Performance Accountability Report of Government Agencies (LAKIP) Local Government in Indonesia","authors":"Idel Eprianto","doi":"10.47153/afs31.5312023","DOIUrl":"https://doi.org/10.47153/afs31.5312023","url":null,"abstract":"This article is a literature review the factors that affect the performance accountability report of government agencies (LAKIP) of local governments in Indonesia which is the dependent variable. While the independent variable is compliance with legislation, competence of human resources, clarity of budget goals. The hypothesis that is built is to examine the influence between variables so that it can be used in further research. The results of the literature review show the influence of the variable compliance with regulations, human resources competency and clarity of budget goal to LAKIP local governments in Indonesia.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83967687","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Effect of Loss Aversion Bias and Regret Aversion Bias on Financial Decisions with Financial Literacy as an Intervening Variable 以财务素养为中介变量的损失厌恶偏差和后悔厌恶偏差对财务决策的影响
IF 2.1 4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2023-01-31 DOI: 10.47153/afs31.5512023
Fazlur Rahman Rahawarin
{"title":"The Effect of Loss Aversion Bias and Regret Aversion Bias on Financial Decisions with Financial Literacy as an Intervening Variable","authors":"Fazlur Rahman Rahawarin","doi":"10.47153/afs31.5512023","DOIUrl":"https://doi.org/10.47153/afs31.5512023","url":null,"abstract":"Decision-making is difficult for everyone, including MSMEs. This study describes the relationship between behavioral bias, namely loss aversion bias and regret aversion bias on decision making. Financial literacy becomes an intervening variable in explaining the relationship between the two. This study took 125 SMEs in Bululawang using a questionnaire. Data analysis was performed using SEM analysis and using the AMOS application. The results show that loss aversion bias and regret aversion bias affect investment decision-making. Likewise, financial literacy can be an intervening variable that can affect the relationship between the two","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89862457","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Country‐level Accounting Enforcement and IPO Underpricing 国家层面的会计执法和IPO定价过低
4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2023-01-29 DOI: 10.1111/abac.12280
Jochen Bigus, Florian Dreyer
{"title":"Country‐level Accounting Enforcement and <scp>IPO</scp> Underpricing","authors":"Jochen Bigus, Florian Dreyer","doi":"10.1111/abac.12280","DOIUrl":"https://doi.org/10.1111/abac.12280","url":null,"abstract":"Using a sample of up to 2,503 initial public offerings (IPOs) in 32 countries from 2011–2017, we predict and find that higher levels of country‐level accounting enforcement are associated with lower levels of IPO underpricing. IPOs in countries with a relatively low accounting enforcement score (second quintile) exhibit a mean underpricing of 19%, whereas the mean underpricing amounts to just 9% in countries with a relatively high score (fourth quintile). The results remain qualitatively the same when we employ a multi‐level model or a difference‐in‐difference design. In countries that substantially strengthened their accounting enforcement in the 2003–2009 period, the level of IPO underpricing decreased significantly. We show that accounting enforcement matters for the cost of going public.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135654382","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Regulating the Market for Audit Services: A Game Theoretic Approach 监管审计服务市场:一种博弈论方法
4区 管理学
Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2023-01-25 DOI: 10.1111/abac.12278
Konstantinos Eleftheriou, Iliya Komarev, Paul Klumpes
{"title":"Regulating the Market for Audit Services: A Game Theoretic Approach","authors":"Konstantinos Eleftheriou, Iliya Komarev, Paul Klumpes","doi":"10.1111/abac.12278","DOIUrl":"https://doi.org/10.1111/abac.12278","url":null,"abstract":"We apply game theory to model how alternative mandatory audit firm rotation regimes can affect the strategic interaction between auditee and auditor firms, and analyze potential consequences on detection risk and impairment of auditor scepticism. The major results suggest that: (1) relative to an initial state with no rotation requirement but high probability for impaired auditor scepticism, imposing either short‐term or long‐term mandatory audit firm rotation will remove the threat to auditor scepticism and lead to higher audit fees and lower detection risk; (2) relative to long‐term mandatory audit firm rotation, imposing a short‐term rotation will lead to lower audit fees and higher detection risk, resulting from greater informational frictions. We further find that imposing supplementary regulatory instruments, such as increased regulatory scrutiny of the auditee and/or auditor, can be used to lower the detection risk and increase audit quality. We discuss implications of these findings for empirical research.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136083839","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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