现代会计与审计:英文版最新文献

{"title":"Mindfulness: Helps Curb Impulsive Buying Through Improving Self Control","authors":"Harsh Maheshwari","doi":"10.17265/1548-6583/2020.09.004","DOIUrl":"https://doi.org/10.17265/1548-6583/2020.09.004","url":null,"abstract":"“People spend 46.9% of their waking hours thinking about something else other than what they are doing and this mind-wandering typically makes them unhappy” (Killingsworth & Gilbert, 2010). An antidote to this mind-wandering is “Mindfulness”; derived from ancient Buddhist tradition it refers to an open and non-judgmental form of awareness that is centered on present moment experiences considering both internal and external environment (Kabat-Zinn, 2003). Existing research suggests mindfulness increases self-regulation of attention and self-control (Razza et al., 2015; Panek, Bayer, Cin, & Campbell, 2015). Past research has also suggested mindfulness as a long-term solution to obesity and over-eating (Herpel et al., 2015; Bahl, Milne, Ross, & Chan, 2013). This research suggests mindfulness as a way of improving self-control among consumers and contributes to making a more discerning customer. In my research, I suggest mindfulness as a way to improve self-control and reduce the susceptibility of a consumer to advertising effects, promotion price effects, and impulse buying behavior. We also suggest mindfulness as an intervention to reduce the over-spending problem in consumers. Elaboration likelihood model of persuasion (ELM) forms the theoretical basis of our research. ELM suggests two ways of information processing, central route, and peripheral route. In central route processing, customer evaluates communication by the logic of the argument presented. In peripheral processing, customer relies on peripherals like the attractiveness of source of information and other such peripherals to process information (Petty & Cacioppo, 1984). The mindful customer is more likely to use central route than the peripheral route of information processing (Schramm & Hu, 2014; Dong & Brunel, 2006; Panek et al., 2015). Due to the difference in information processing, the mindful customer may not be influenced by peripheral cues of marketing like advertising and price promotions. We examine the differential effects of mindfulness vs. non-mindful consumers’ response to marketing messages, through a series of experiments. This research also suggests mindfulness as a way to protect consumers against marketing enticements and improve their self-control against the harmful behavior of impulsive buying and overspending. The research also has implications for improving general happiness in the consumer. Since past research suggests, mind wandering leads to unhappiness in people (Mathew et al., 2010).","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48622369","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":"The Impact of Earnouts in M&A Agreement: An Overview of Empirical Findings","authors":"Elisa Roncagliolo","doi":"10.17265/1548-6583/2020.09.001","DOIUrl":"https://doi.org/10.17265/1548-6583/2020.09.001","url":null,"abstract":"From a theoretical perspective, the use of earnouts should mitigate valuation risk of the acquirer involved in mergers and acquisitions (M&A) transaction. Earnouts contracts should reduce information asymmetries and moral hazard issues. By contrast, the definition of the terms of such contracts can be difficult and they provide several implementation issues to be faced. Based on these premises, this study aims to examine if the inclusion of earnouts is convenient and who benefits from their use. To this aim, I scrutinize academic literature examining the impact of earnouts. I perform a systematic review of studies in both accounting and financial domains that provide empirical evidence of main consequences due to the use of earnouts in M&A. Findings generally highlight a positive impact on the stock market performance of the acquirer in earnout-financed deals. Nevertheless, the positive reaction of acquirers’ investors is influenced by specific features to be managed. Several issues are still uncovered and need further examination.","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48232653","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":"Consequences of Exits from Political Unions on Dividend Policy: The Case of Ethiopian Split","authors":"Mohamad Youness","doi":"10.17265/1548-6583/2020.09.002","DOIUrl":"https://doi.org/10.17265/1548-6583/2020.09.002","url":null,"abstract":"This paper examines the consequences of exits from political unions or the split of countries on dividend policy decision, taking the Ethiopian split as a practical case, considered as a major factor in the increase of political tension with Eritrea especially after the secession, that led to the increase in successive political conflicts and dispute over the past years till now. This paper studies the impacts of political conflicts that have been companied with split to this day especially during the period between 2010 and 2019, using a database of six companies from different sectors, from Ethiopia. The results show that the political conflicts such as split have a direct impact on the dividend policy.","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41926270","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":"The Relationship between Financial Reporting System and Project Success: A Case of Construction Projects in UAE","authors":"S. Hussain, F. Khan, M. Jumaa, Sharif Ullah Jan","doi":"10.17265/1548-6583/2020.08.003","DOIUrl":"https://doi.org/10.17265/1548-6583/2020.08.003","url":null,"abstract":"","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46955110","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":"Factors Influencing Information Disclosure by Malaysian State Islamic Religious Councils: Evidence from Interviews","authors":"R. Masruki, K. Hussainey, Doaa A Aly","doi":"10.17265/1548-6583/2020.08.002","DOIUrl":"https://doi.org/10.17265/1548-6583/2020.08.002","url":null,"abstract":"","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46150346","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":"Digital Marketing Strategies for Effective Customer Relationship Management","authors":"Baisakhi Mitra Mustaphi","doi":"10.17265/1548-6583/2020.08.004","DOIUrl":"https://doi.org/10.17265/1548-6583/2020.08.004","url":null,"abstract":"Digital marketing is growing at a rapid rate. Nearly one in 10 Internet visits ends up at a social network; nearly one in four page views is on a social networking site, thus, making social networking a lucrative option for brand managers to market their brand and to create a brand identity. It is felt that people’s brand choices used to be heavily influenced by advertising. Today, this pattern is changing. Persons with access to computers, iPads, or smart phones now take time to reach the brands in a category, such as cars or TV, before making their final choice. Younger persons find it very easy to look up information about products on the Internet, ask their Facebook friends, attend to bloggers, and watch YouTube. Under this backdrop, this paper will address the various digital marketing strategies for effective customer relationship management.","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46526554","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":"Mathematical Approach on the GDPR Complexity","authors":"L. Stoica, Chabbaki Ghizlane","doi":"10.17265/1548-6583/2020.08.001","DOIUrl":"https://doi.org/10.17265/1548-6583/2020.08.001","url":null,"abstract":" The objective of this paper work is to create a mathematical approach that can quantify the complexity of the General Data Protection Regulation (GDPR) and, at the same time, the implementing of the rules in a company according to the actual benefits of doing so. The scope is to study the rules and regulations imposed by the law, the steps and requirements needed for implementing and to define the indicators that can be used in the mathematical definition of the model. Also, it checks the impact of each indicator in the system and identifies the factors that determine vulnerabilities, what damages are caused by these factors, the risk and impact level of the factors. It proposes a model to evaluate the indicators and the assignment of weights in formula evaluation of each indicator, so the risks of implementing the rules in the business will be smaller as well as the evaluation of the data protection terms of a company will be more balanced and optimal. The approach is from the point of view of the law imposed in implementing the model and the easiness and costs for the companies to do so, including the advantages or disadvantages and the risks they can expose to by doing","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48618492","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":"Generations Y and Z in Auditing—Solutions for Enthusing the Young Generations about a Job in the Audit Sector","authors":"G. Brösel, Sina Kurte","doi":"10.17265/1548-6583/2020.07.003","DOIUrl":"https://doi.org/10.17265/1548-6583/2020.07.003","url":null,"abstract":"The audit sector has a problem in recruiting junior staff, which is exacerbated by the changing desires of the youngest generations entering employment, Generations Y and Z, and supposedly by the growth of digitalization. Members of these generations apparently do not find working conditions in the audit sector attractive. This article therefore compares the audit sector’s requirements for potential employees with the expectations of Generations Y and Z of an employer, using the example of the German market. The sector’s requirements are determined with a content structuring qualitative content analysis of selected job advertisements. The expectations of the generations were elicited from the relevant literature, and especially from empirical studies. The analysis reveals the gap between the expectations of members of the youngest generations entering employment and the requirements of the audit sector. Subsequently, potential strategies for attracting sufficiently qualified young staff in the future are outlined.","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42401317","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":"Financial Statements Frauds: Does Their Intensity Have a Connection with Earnings Management?","authors":"M. Ciaburri, F. Fortuna, Barbara Sveva Magnanelli, Elisa Raoli","doi":"10.17265/1548-6583/2020.07.001","DOIUrl":"https://doi.org/10.17265/1548-6583/2020.07.001","url":null,"abstract":"","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43209787","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":"The Relationship between the Ethiopian Economic Growth and the Decrease in Purchasing Power of Consumers","authors":"Tariku Kolcha Balango","doi":"10.17265/1548-6583/2020.07.002","DOIUrl":"https://doi.org/10.17265/1548-6583/2020.07.002","url":null,"abstract":"There is no clear theory which states fixed relationship between inflation and growth. Controversy by quantity and institutional inflation theories also confirm this. According to quantity theorists, there is a long-run trade-off between inflation and economic growth but the supporters of institutional theory of inflation, are less sure about presence of negative relationship about inflation and growth. Thus, the relationship between inflation and economic growth is debatable both in the world and specifically to Ethiopia. Therefore, the objective of this critical review is to determine the relationship between the current status of the Ethiopian economy and the consumer price index by considering the economic development indictors and consumer price index. The nexus of inflation and economic growth is one of the most important macroeconomic policy problems that take the attention of researchers, policy makers and different scholars. Conducting this review will benefit developing countries by discovering what their current status is, as far as a person with a higher level of consumption is regarded as having a higher level of economic wellbeing than someone with a lower level of consumption. This study falls within the ambit of the pragmatism philosophical stance and exploratory in nature. This study applied the inductive method of reasoning and used secondary data. The Study found that there is a negative relationship between the Ethiopian economic growth and the purchasing power of consumer (consumer price index) synonymously measured by the inflation-macroeconomic growth trade-off. The review reveals that Ethiopian economy is highly growing and the consumer price index (purchasing power of consumers) is decreasing. This shows that the purchasing power consumer (consumer price index) in Ethiopia is not solely determined by the macroeconomic development, which in turn requires further investigation. It is recommended therefore that future research works will explore more on the relationship between the Ethiopian economic growth and the purchasing power of consumer or clearly can explore the effect of economic growth on the purchasing power of consumers (consumer price index).","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47279400","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}