Accounting最新文献_第4页

Earnings management and managerial compensation in Nigerian manufacturing firms 尼日利亚制造业企业盈余管理与管理层薪酬

Accounting Pub Date : 2022-01-01 DOI: 10.5267/j.ac.2022.8.001

Okubokeme Derek Opudu, Gbalam Peter Eze

引用次数: 0

The quality of audit recommendation: The effect of role conflict, role ambiguity and work stress 审计建议质量:角色冲突、角色模糊和工作压力的影响

Accounting Pub Date : 2022-01-01 DOI: 10.5267/j.ac.2021.11.002

Meinarni Asnawi

{"title":"The quality of audit recommendation: The effect of role conflict, role ambiguity and work stress","authors":"Meinarni Asnawi","doi":"10.5267/j.ac.2021.11.002","DOIUrl":"https://doi.org/10.5267/j.ac.2021.11.002","url":null,"abstract":"This research examines the effects of role conflict and role ambiguity on internal auditor's work stress and the quality of audit recommendations. These relationships were tested based on the survey taken from 96 internal auditors who served at several state universities in Indonesia. The hypothesis testing technique used SmartPLS analysis. The results showed that role conflict has a positive effect on the quality of audit recommendations while role ambiguity has a negative effect. Role conflict and role ambiguity have a positive and significant effect on work stress. Other test results show that internal auditor work stress does not show an effect on the quality of audit recommendations. The practical implication of this research is that to reduce ambiguity in carrying out audit tasks and to improve the quality of audit recommendations, it is necessary to consider an adequate work environment, especially the availability and adequacy of information needed by internal auditors in completing monitoring tasks. The role of conflict due to the presence of more than one task can cause work stress, although it does not interfere with the quality of audit recommendations. Therefore, it is necessary to pay attention to the allocation of work time that is not carried out at the same time so that the workload causes work stress.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70744990","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

Determining factors impacting the application of IFRS in teaching: Evidence from Vietnam 影响国际财务报告准则在教学中应用的决定因素:来自越南的证据

Accounting Pub Date : 2022-01-01 DOI: 10.5267/j.ac.2021.11.001

T. H. Le, Thi CamThanh Tran, Thi Le Hang Nguyen, N. Dao, Nu Mai Quynh Ngo, Ngoc Tien Nguyen

引用次数: 2

Factors affecting tax compliance of small and medium enterprises in Hung Yen province, Vietnam 影响越南洪严省中小企业纳税的因素

Accounting Pub Date : 2022-01-01 DOI: 10.5267/j.ac.2021.7.010

Hien Thu Nguyen

引用次数: 4

The effectiveness of the determinants of banking credit growth 银行信贷增长决定因素的有效性

Accounting Pub Date : 2022-01-01 DOI: 10.5267/j.ac.2021.12.001

Suarni Norawati, Zulher Zulher, Kasmawati Kasmawati, C. Ratnasih

引用次数: 4

Minority investor protection mechanisms and agency costs: An empirical study using a World Bank–developed approach 中小投资者保护机制和代理成本:使用世界银行开发方法的实证研究

Accounting Pub Date : 2022-01-01 DOI: 10.5267/j.ac.2021.6.014

H. N. Pham, Minh C. Nguyen

{"title":"Minority investor protection mechanisms and agency costs: An empirical study using a World Bank–developed approach","authors":"H. N. Pham, Minh C. Nguyen","doi":"10.5267/j.ac.2021.6.014","DOIUrl":"https://doi.org/10.5267/j.ac.2021.6.014","url":null,"abstract":"This study aims to examine the impact of minority investor protection mechanisms on agency costs. All relevant indicators of minority investor protection adapted from the World Bank’s annual ‘Doing Business’ reports, along with concentrated government ownership, are employed with a panel data sample of 135 Vietnamese listed firms during the period 2014–2018. It is found that the following mechanisms are effective in mitigating agency costs and hence agency problems at the firm level: 1) review and approval requirements for related-party transactions; 2) minority shareholders’ ability to sue and hold directors liable for their duties; 3) minority shareholders’ access to internal corporate documents; 4) investors’ rights to approve major corporate investment and sale of asset decisions; and 5) disclosure in annual reports of salaries, bonuses and other forms of remuneration to directors and management. Interestingly, board independence and controlling government shareholders are not confirmed to play significant roles in addressing agency problems. To the best of the authors’ knowledge, this is the first attempt at testing for the impact of minority investor protection mechanisms developed by the World Bank on agency costs at the firm level, hence providing empirical evidence for the adoption of the minority investor protection mechanisms promoted by the World Bank. This study also provides policy implications for selecting effective mechanisms to mitigate agency conflicts between controlling shareholders and minority investors in order to enhance the financial performance of firms in an Asian emerging market.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70747071","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: 1

Board of directors and investment performance: A marginal Q approach 董事会与投资绩效:边际Q方法

Accounting Pub Date : 2022-01-01 DOI: 10.5267/j.ac.2022.3.002

Sandra Gaitán, J. Saravia, Diego Téllez

引用次数: 0

Influence of the key account manager in the provisioning management: Evidence from staple companies during the events of COVID-19 大客户经理在供应管理中的影响:来自订书机公司在COVID-19事件中的证据

Accounting Pub Date : 2022-01-01 DOI: 10.5267/j.ac.2021.7.006

L. Flores-Vilcapoma, C. Albengrin-Mendoza, G. Gomez-Rojas, Y. Sanchez-Solis, W. Vicente-Ramos

引用次数: 0

Competence of human resources, quality of information technology, organizational commitment and successful implementation of accrual-based accounting 人力资源能力、信息技术质量、组织承诺和权责发生制会计的成功实施

Accounting Pub Date : 2022-01-01 DOI: 10.5267/j.ac.2021.7.008

L. O. Anto, Wa Ode Aswati, Hasnita Hasnita