Asian Journal of Accounting Research最新文献

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A study of accounting mechanism from an ethnic lens; a case of Belis marriage in East Sumba, Indonesia 从种族视角研究会计机制；印度尼西亚东松巴的贝利斯婚姻案例

Asian Journal of Accounting Research Pub Date : 2024-02-06 DOI: 10.1108/ajar-08-2022-0252

Marko S. Hermawan, Andriani Grace Irene Nomleni

{"title":"A study of accounting mechanism from an ethnic lens; a case of Belis marriage in East Sumba, Indonesia","authors":"Marko S. Hermawan, Andriani Grace Irene Nomleni","doi":"10.1108/ajar-08-2022-0252","DOIUrl":"https://doi.org/10.1108/ajar-08-2022-0252","url":null,"abstract":"PurposeThis study describes the accounting mechanism for an ethnic marriage in East Sumba, Indonesia. Blended with a rich culture of Indonesia’s familial piety (Kekeluargaan), the accounting perspective is argued as a root of Indonesia’s norm and plays an important role in defining accounting mechanisms in the Indonesian context.Design/methodology/approachThe study observes the Belis traditional marriage in East Sumba, East Nusa Tenggara, in a qualitative approach. About 12 in-depth interviews from indigenous East Sumba sources, a direct field observation and a historical content analysis were used.FindingsTraditional objects, local caste and spiritual karma are key factors in determining the Belis marital mechanism, which is intertwined with the Kekeluargaan norm. Marriage involves the unification of assets and liabilities bound to the newlyweds and their extended family and neighbors. The Kekeluargaan underpins the cooperation of both sides of the families with the manifestation of the parties concerned and is connected in mutual understanding based on harmony and respect.Practical implicationsThis study suggests that accountants in Indonesia should factor in the organizational cultural context. They can do this by fostering relationships, integrating cultural norms into accounting practices and adopting a broader perspective that considers the impact on multiple stakeholders for more effective accounting.Originality/valueThe value of this study challenges the perspective from a non-western point of view that accounting and Kekeluargaan relate to one another and align the role of culture as a context in accounting.","PeriodicalId":514562,"journal":{"name":"Asian Journal of Accounting Research","volume":"240 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139799700","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

Leverage, earnings management and audit industry specialization: the case of Palestinian-listed companies 杠杆作用、收益管理和审计行业专业化：巴勒斯坦上市公司案例

Asian Journal of Accounting Research Pub Date : 2024-01-08 DOI: 10.1108/ajar-07-2023-0220

Hind Muhtaseb, Veronica Paz, Geoffrey Tickell, Mukesh Chaudhry

{"title":"Leverage, earnings management and audit industry specialization: the case of Palestinian-listed companies","authors":"Hind Muhtaseb, Veronica Paz, Geoffrey Tickell, Mukesh Chaudhry","doi":"10.1108/ajar-07-2023-0220","DOIUrl":"https://doi.org/10.1108/ajar-07-2023-0220","url":null,"abstract":"PurposeThis study explores the relationship between leverage and earnings management in the context of Palestinian-listed companies, while also investigating whether audit industry specialization influences this relationship.Design/methodology/approachThe data used in this study are extracted from public financial reports of 39 firms listed on Palestine Stock Exchange (PEX), spread across the service, insurance, industry and investment sectors, for the time period 2011–2022. A model is developed to test 4 hypotheses about the relationships between long-term and short-term debts, and earnings management, and then to examine the influence of audit industry specialization on these relationships.FindingsThe results depict a significant, negative relationship between long-term debt and earnings management. Whereas the association between short-term debt and earnings management is insignificant. Audit industry specialization is proven to have no influence on the relationships between the independent and the dependent variables. Results are robust for firms that changed their accounting policies and using different audit industry specialization proxies.Originality/valueThe association between leverage and earnings management is a significant research topic, given that previous research identifies credit ratings and debt covenant violations as key factors which motivate earnings management. This paper fills a substantial research gap by examining the relationship between the two variables in the context of Palestinian-listed firms, while emphasizing the distinction between long-term and short-term debts. It also highlights key relationships that have been neglected in this particular context, which adds to the body of literature. Furthermore, the research's findings provide a solid information base that is of great interest to accounting and auditing experts and that may be seriously evaluated to support and advance the PEX sector.","PeriodicalId":514562,"journal":{"name":"Asian Journal of Accounting Research","volume":"27 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139379967","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 puzzling association between accounting conservatism and corporate social responsibility 会计保守主义与企业社会责任之间令人费解的关联

Asian Journal of Accounting Research Pub Date : 2024-01-01 DOI: 10.1108/ajar-01-2023-0010

A. Daryaei, Yasin Fattahi, Ali Aldbs

{"title":"The puzzling association between accounting conservatism and corporate social responsibility","authors":"A. Daryaei, Yasin Fattahi, Ali Aldbs","doi":"10.1108/ajar-01-2023-0010","DOIUrl":"https://doi.org/10.1108/ajar-01-2023-0010","url":null,"abstract":"PurposeThe purpose of this paper is to focus on exploring the mutual impact of accounting conservatism and corporate social responsibility (CSR).Design/methodology/approachTo empirically assess the theoretical arguments the authors estimate a simultaneous equations system for accounting conservatism and corporate social responsibility determination by two-stage least squares in a sample of 175 firms listed on the Tehran Stock Exchange (TSE) for the period 2009–2019.FindingsThe results of the present study showed that accountability in companies listed on the TSE has led to an increase in the use of conservative practices. Therefore arguably, companies that seek CSR activities are more conservative in preparing and presenting financial reports. Also, companies that engage in conservative practices for the benefit of stakeholders are better able to implement CSR activities to meet stakeholder obligations. These results show a two-way relationship between CSR and accounting conservatism.Practical implicationsAccording to the results obtained from this study and the elimination of conservatism from the qualitative features of financial reporting in International Accounting Standards, it is recommended for the trustees and authorities of national accounting standards to decide whether this qualitative feature is effective or not.Originality/valueFurthermore, the findings of this study suggest that the application of corporate social responsibility theories calls for more inquiry.","PeriodicalId":514562,"journal":{"name":"Asian Journal of Accounting Research","volume":" 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139393311","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

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