现代会计与审计:英文版最新文献

{"title":"Critical Evaluation of Internal Control Environment Situation of Nigeria Public Audit","authors":"Adewumi Romoke Margaret","doi":"10.17265/1548-6583/2019.09.003","DOIUrl":"https://doi.org/10.17265/1548-6583/2019.09.003","url":null,"abstract":" The importance of public audit is their ability to satisfy the citizenry that transparency and accountability of government operations help to reduce corruption to the barest minimum. However, full information has not been provided about the Nigeria public audit. The study critically examined internal control environment situation of public audit in Nigeria. Through observation, the study discovered a significant impact of internal control environment on public audit practices. The study concluded Nigeria public audit information relevance depends on the strength of internal control environment. To strengthen public audit quality, the study recommends a review of existing practices and research on collaboration of policy-makers; academia, private and public audit sector so that citizenry can enjoy the benefit of audit","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44151102","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":"Implementation Progress of IFRS for SMEs by the SMEs in Wolaita Sodo, Southern Ethiopia: From the SMEs Owner Managers’ Perspective","authors":"T. Tesfaye","doi":"10.17265/1548-6583/2019.09.002","DOIUrl":"https://doi.org/10.17265/1548-6583/2019.09.002","url":null,"abstract":"The government of Ethiopia adopted the International Financial Reporting Standards (IFRS) (full IFRS, IFRS for Small and Medium Entities (SMEs) and International Public Sector Accounting Standards [IPSAS]) as financial accounting and reporting standard to the reporting entities in the country (Proclamation No. 847, 2014). Even though the standard is adopted, there has been no empirical study tried to investigate the implementation progress of IFRS for SMEs by the SMEs in Ethiopia. Therefore, the purpose of this study was to assess the implementation progress of IFRS for SMEs by the SMEs in Wolaita Sodo, Southern Ethiopia. This research used descriptive cross sectional survey approach which was based on a statistical analysis of questionnaires completed by owner managers of SMEs. The sampling rate of 10% was applied across five major sectors to come up with a sample of 67 SMEs. The findings from the study revealed that contrary to Accounting and Auditing Board of Ethiopia (AABE’s) IFRS implementation road map, majority of the SMEs even did not have any information about financial accounting standards; the adoption of IFRS by the country and they are one of the reporting entities required to prepare general purpose financial statements. Based on these findings, the author recommends that, AABE needs to revise its road map and give attention to the IFRS for SMEs implementation campaign so as to entertain the expected advantages from the IFRS adoption. Professionals need to undertake research in different parts of the country and push the implementation through training of the concerned bodies. It is also suggested that, the concerned regulatory bodies should design and pursue strong regulation for the implementation of IFRS for the SMEs in the country.","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46320250","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":"Economic Counseling Psychology for Management Economic Crisis","authors":"Elfi Mu’awanah","doi":"10.17265/1548-6583/2019.09.001","DOIUrl":"https://doi.org/10.17265/1548-6583/2019.09.001","url":null,"abstract":"Indonesia In the economic world of the economic class down there are some challenges in economic life that is the ability to survive in a mediocre economy, defend themselves against the work they have lived so far, mental reinforcement when unable to buy anything, self-surrender to the economic destiny they endured. is the economic counseling of the Quran, is one of the approaches given to the poor who face problems such as removing \"I'm confused, I want to kill myself, just die if I keep this up\". Through the verses of the Koran given to the poor primarily, being able to reduce the mental pressure of suicidal ideation and build resilience in the face of life's","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49334981","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":"Nigerian Women Empowerment and the Entrepreneurial Myth","authors":"Adewumi Romoke Margaret, Shiyanbola Alice Anese, Fijabi Oluwatobi Emmanuel","doi":"10.17265/1548-6583/2019.09.004","DOIUrl":"https://doi.org/10.17265/1548-6583/2019.09.004","url":null,"abstract":"The decision usefulness of women empowerment depends on its ability to satisfy the fundamental daily needs of a woman not minding any limitation. Despite Nigeria government efforts on corruption reduction, poverty is still on the increase. This research investigates the relationship between women empowerment and entrepreneurial myth in Nigeria. By means of survey design, the primary data were obtained from sample of National Youth Service Corps (NYSC), marketers, and civil servants. Two hundred copies of questionnaire were analysed using descriptive and inferential statistics. The study found correlation of women empowerment and entrepreneurial myth is significant at 0.01 level and no significant difference in Nigerian perception of women in the entrepreneur due to the probability value (0.08). The research concluded entrepreneurial myth is a significant factor in women empowerment, it recommends women should be proactive in addressing the current poverty situation in Nigeria and policy-makers should consider enlightenment programmes because it has a far-reaching implication on national development.","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48322316","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":"Evaluation of the Effects of Corporate Governance on Financial Reporting Quality","authors":"Saime Önce, Gülşen Çavuş","doi":"10.17265/1548-6583/2019.08.001","DOIUrl":"https://doi.org/10.17265/1548-6583/2019.08.001","url":null,"abstract":"Corporate governance is designed to stimulate the investment environment and to create a stable financial situation in the capital markets by increasing the level of reliability, transparency, and accountability at the firm level. This study aims to examine whether corporate governance leads to higher quality financial reporting. This research has been performed using companies listed on Borsa İstanbul (BIST). For this purpose, two samples from the publicly held companies on BIST, which are included in the Corporate Governance Index and which are not included in this index, have been formed. Thus, we examined whether there is any difference between the financial reporting quality of the companies listed in Borsa İstanbul Corporate Governance Index and the financial reporting quality of the enterprises that are not included in this index. Since the quality of financial reporting is a multi-dimensional concept, it can be evaluated by different measurement methods focusing on different dimensions in the literature. One of these approaches used to measure the quality of financial reporting is the quality of earnings. The evaluation of the financial reporting quality of the enterprises included in the BIST Corporate Governance Index and the enterprises not included in the index were evaluated through different methods to compare two different samples in the context of the earnings quality approach. Panel data analysis was used to evaluate the financial reporting quality of the two samples by means of earnings quality methods. The data related to the models used in the assessment of financial reporting quality were obtained from the Public Disclosure Platform (KAP) and Equity RT database. The research covers 72 enterprises, 36 of which are in the Corporate Governance Index and 36 of which are not in the Corporate Governance Index.","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46847364","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":"Investigation into the Customer Loyalty and Corporate Image Relationship","authors":"Rashmi Jain","doi":"10.17265/1548-6583/2019.08.002","DOIUrl":"https://doi.org/10.17265/1548-6583/2019.08.002","url":null,"abstract":"While extant of academic literature shows that service quality and customer satisfaction are key to building customer loyalty, given these equitable, “Does corporate image create loyalty” is the question this research probes. A primary research was conducted among the mobile communication subscribers. A total of 550 subscribers of mobile communication services in Mumbai, India were approached. Of this, 400 complete and valid responses were collected. Findings suggest that corporate image and the service quality perceived by the customers have a strong relationship with customer loyalty. This implies that both external marketing and interactive marketing dimensions have a direct impact on building customer loyalty. Customer satisfaction was seen to be completely mediating the relationship between service quality and customer loyalty. This research provides a model that can help the managers of service organizations to enhance customer loyalty. Since corporate image positively impacts the customer loyalty along with service quality, it is important for the industry managers to devote equal attention and resources in delivering the promise as well building a good image of the company. Since the service quality impacts the corporate image, an important takeaway for the managers is to ensure that the actual offer matches promises made externally. Most of the previous studies investigating the antecedents of customer loyalty have either focused on the interactive marketing dimension or the external marketing dimension. This study examines the interplay of both the dimension and its impact on customer loyalty.","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45780229","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":"Delisting in Athens Stock Exchange","authors":"Yiannis Yiannoulis","doi":"10.17265/1548-6583/2019.07.002","DOIUrl":"https://doi.org/10.17265/1548-6583/2019.07.002","url":null,"abstract":"The scope of this paper is to contribute to the question of delisting (both voluntary and involuntary), with particular emphasis on the initial conditions leading up to the Initial Public Offering (IPO) of the firms. The case of Athens Stock Exchange (ASE) is examined, specifically the IPOs of years 1996-2004 and their subsequent performance (delisting or not) till the end of 2017. We find that the probability of delisting is positively associated with the size of the issuance and the degree of earnings’ manipulation and negatively associated with audit quality, information transparency, and market timing. The effects of audit quality, size of issuance, and earnings’ manipulation are accentuated in instances of voluntary delisting while the effect of market timing is more clearly pronounced in instances of involuntary delisting. Our results are robust to a number of confounding factors including size, profitability, leverage, liquidity, growth options, and corporate governance. Our work is not replication of existing studies; in addition, we choose ASE as in that capital market there were many delistings the last two decades.","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44551503","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":"Investigating the Islamic and Conventional Mutual Fund Performance: Evidence From Malaysia Equity Market","authors":"S. Alwi, Rosimah Ahmad, Irma Zura Amir Hashim, N. Naim","doi":"10.17265/1548-6583/2019.07.004","DOIUrl":"https://doi.org/10.17265/1548-6583/2019.07.004","url":null,"abstract":"The phenomena of financial crisis (2007-2008) shows a significant breakdown of US$16 trillion in conventional financial industry. This provides an opportunity for Islamic capital market to drive the global asset growth investments to investors. Previous studies signal mixture results on Islamic mutual fund (IMF) and conventional mutual fund (CMF) performance. This study aims to analyze the performance of 200 IMFs and CMFs from 2007 to 2015. The sub-sample period of 2007 to 2015 will be compared to the era of financial crisis from 2007-2008. Findings show all types of mutual funds are performed throughout 2007 until 2015. The results provide information that would benefit the investors and market players in asset funds selection.","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43049036","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 Moderating Role of Ownership Structure on the Relation between Board Independence and Voluntary Financial Disclosure: An Analysis of Italian Listed Company","authors":"Luigi Lepore, S. Pisano, Gabriella D’Amore, Carmela Di Guida","doi":"10.17265/1548-6583/2019.07.001","DOIUrl":"https://doi.org/10.17265/1548-6583/2019.07.001","url":null,"abstract":"Voluntary disclosure and corporate governance variables, such as board independence and ownership structure are considered mechanisms useful to reduce information asymmetries between competing parties of the firms. This paper aims at investigating both the relationship between board independence and the quality of voluntary financial disclosure and how previous relationship is moderated by the level of ownership concentration. The analysis has been conducted on a sample of Italian non-financial listed companies. The results show that there is a positive and significant relationship between board independence and the quality of voluntary financial disclosure provided by companies. In addition, the findings reveal that ownership concentration plays a relevant moderating role in previous relationship. The results highlight the necessity to consider the interaction effects of different governance mechanisms, when studying corporate governance effectiveness.","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43823209","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":"Determinants of Capital Structure: Evidence from the UK","authors":"Sarah ALmuaither, M. Marzouk","doi":"10.17265/1548-6583/2019.06.001","DOIUrl":"https://doi.org/10.17265/1548-6583/2019.06.001","url":null,"abstract":"This study investigates the determinants of capital structure of UK firms by using the ordinary least squares (OLS)\u0000estimation with six independent variables including company size, profitability, tangibility, growth opportunities,\u0000tax, and volatility, as well as four industry classification dummy variables and with financial leverage as the\u0000dependent variable. The data set for the research includes all FTSE 100 companies in 2016. The findings reveal (i)\u0000a positive but insignificant relationship between company size and leverage; (ii) a negative but insignificant\u0000association between profitability and leverage; (iii) level of tangible assets and leverage are negatively related but\u0000such negative relationship is not significant; (iv) growth opportunities and leverage are negatively correlated and\u0000the negative relationship is highly statistically significant; (v) tax and leverage are positively related but the\u0000relationship is not statistically significant; and (vi) volatility and leverage are negatively related but the relationship\u0000is not statistically significant. The significant negative relationship between industry dummies and leverage is\u0000related to companies in the mining industry that did not use much debt to finance their business compared to those\u0000in other industries. Among five different capital structures, the pecking order theory indicates that companies prefer\u0000employing internal fund such as retained earnings or excess liquid assets to external finance investment\u0000opportunities, which seems to be suitable for UK companies. Static trade off theory which addresses the existence\u0000of optimal capital structures of firms affected by the trade-off between costs and benefits when using debt and\u0000equity is only applicable in particular cases in the UK. Dynamic trade off theory that argues that the appropriate\u0000financing choice typically relies on the financing margin that is estimated in the coming period, and market timing\u0000theory which demonstrates that stock price fluctuations in the market influence companies’ capital structure, are not\u0000supported by the findings of this study.","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42232429","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}