The Effect Of It Governance Implementation On Decision-Making Performance (Case Study In Pt Xyz),
2024
Universitas Padjadjaran
The Effect Of It Governance Implementation On Decision-Making Performance (Case Study In Pt Xyz), Annisa Mahri, Zaldy Adrianto
Journal of Accounting Auditing and Business
This study aims to determine the effect of IT governance implementation on decision-making performance. This study uses qualitative data and population of the research is from interview data with 5 respondents from PT XYZ in different divisions, which are Management Information System division, Finance division, and consultant. The data analyzed using Atlas.ti software for processing qualitative data. The results of the study show that the implementation of IT Governance at PT XYZ has a significant impact on decision-making performance by focusing on performance measurement and establishing clear KPIs for evaluation. Furthermore, the adoption of an ERP system allows all business …
OCBC
The Effect Of Current Ratio, Net Profit Margin, Roa, Company Age, On Profit Growth& Stock Prices During The Covid-19 Pandemic, Gayatri Rejeki, Erwin Harinurdin
Jurnal Administrasi Bisnis Terapan
The purpose of this study was conducted to examine the effect of Current Ratio (CR), Net Profit Margin (NPM), Return On Assets (ROA), and Company Age on Profit Growth and the Effect of Profit Growth on Stock Prices on the Indonesia Stock Exchange 2018-2021. This research is a quantitative type. The population in this study are companies on the LQ45 index listed on the Indonesia Stock Exchange in the 2018-2021 period with a total sample of 34 companies. This study used a purposive sampling method. Methods of data analysis using descriptive statistics, comparative analysis, multiple linear regression analysis, and classical …
Organizational Leaders' Strategies To Detect And Prevent Occupational Fraud,
2024
Walden University
Organizational Leaders' Strategies To Detect And Prevent Occupational Fraud, Pamela Denise Henderson
Walden Dissertations and Doctoral Studies
Inadequate strategies to detect and prevent occupational fraud may adversely affect nonprofit organizations. Nonprofit leaders are concerned about occupational fraud because it increases the risk of organizational failure. Guided by the fraud triangle theory, the purpose of this qualitative single-case study was to explore techniques some nonprofit organizational leaders used to detect and prevent occupational fraud. The participants for this study were three senior leaders in a nonprofit organization located in the central part of the U.S. state of Alabama who successfully implemented strategies for detecting and preventing occupational fraud. Data were collected through semistructured interviews and a review of …
Informativeness Of Key Audit Matters: Evidence From China,
2024
Singapore Management University
Informativeness Of Key Audit Matters: Evidence From China, Beng Wee Goh, Kiat Bee Jimmy Lee, Dan Li, Muzhi Wang
Research Collection School Of Accountancy
This study examines whether the key audit matters (KAMs) disclosed in expanded audit reports as a part of recent regulatory reforms are informative for investors in an emerging economy setting. Using the recent adoption of expanded audit reports for firms listed exclusively in Mainland China, we find robust evidence that the abnormal trading volume and earnings response coefficients (ERCs) are higher and that stock price synchronicity is lower during the postadoption than preadoption period. In additional tests, we find evidence that KAMs are more informative for non-state-owned enterprises (non-SOEs), smaller firms, and firms with a smaller analyst following. Finally, we …
Buy Now Pay (Pain?) Later,
2024
Stanford University
Buy Now Pay (Pain?) Later, Ed Dehaan, Jungbae Kim, Ben Lourie, Chenqi Zhu
Research Collection School Of Accountancy
“Buy-now-pay-later” (BNPL) is a relatively unregulated FinTech innovation that provides consumers with easy access to credit for retail purchases. BNPL spending is projected to reach $1 trillion by 2025, but we know little about its effects. Using banking data for10.6 million U.S. consumers, we investigate the effects of BNPL on leading indicators of users’ financial health. We find that new BNPL users experience rapid increases in bank overdraft charges and credit card interest and fees compared with nonusers, consistent with BNPL facilitating overborrowing. An instrumental variable exploiting consumers’ pre-BNPL shopping habits bolsters our inferences. Our results inform regulatory investigations into …
Do Audit Firms Discount Initial Full‐Year Audit Engagements With Multiple Potential Successor Auditors?,
2024
University of Nebraska at Omaha
Do Audit Firms Discount Initial Full‐Year Audit Engagements With Multiple Potential Successor Auditors?, Ming (Mike) Yuan
Accounting Faculty Publications
Auditing theory predicts fee discounting when multiple potential successor auditors bid for the client. However, the empirical evidence on this issue varies as more recent research attributes prior evidence of fee discounting to measurement errors related to audit fees’ partial-year reporting. We argue that the mixed results of previous literature are partially attributable to a failure to identify competitive auditor changes. We use U.S. Securities and Exchange Commission (SEC) disclosures of audit firm changes to identify cases with multiple potential successor auditors, which suggests more competition for the client. We compare each disclosing firm's audit fees between the first year …
Do Investors Value Firm's Application Of Cryptocurrency And Blockchain Technology?,
2024
University of Texas at El Paso
Do Investors Value Firm's Application Of Cryptocurrency And Blockchain Technology?, Shensi Wang
Open Access Theses & Dissertations
This paper examines how investors view a firm's involvement with cryptocurrency or blockchain technology, measured by 10-K disclosures containing the related keywords. I find that investors negatively react to the information related to cryptocurrency or blockchain in the three-day window, but the negative trend is reversed after day four. Surprisingly, the topic analysis indicates that the market reacts positively to all topics related to cryptocurrency and blockchain, except for the "competition environment," suggesting that factors outside adopting cryptocurrency or blockchain affect the negative correlations observed before.
Determinants And Consequences Of Engaging With Multiple Auditors In The Mutual Fund Industry,
2024
University of Arkansas, Fayetteville
Determinants And Consequences Of Engaging With Multiple Auditors In The Mutual Fund Industry, Chelsea Mae Anderson
Graduate Theses and Dissertations
Mutual funds are an important industry and component of capital markets, with $34 trillion in assets under management that hold 32 percent of exchange-traded common equities. In this industry, there are often multiple auditors serving the same client concurrently, which could impact auditor behavior. I examine the determinants of engaging with multiple auditors, finding that it is driven by fund complex size, recent merger activity, and having multiple locations. I also examine the consequences of this dynamic, finding that funds in multiple auditor complexes pay lower audit fees and have higher audit quality, as proxied by audit adjustments. I find …
Research On Digital Platform Capabilities And Entrepreneurship Empowerment Performance Of Science And Technology Industrial Parks,
2024
Singapore Management University
Research On Digital Platform Capabilities And Entrepreneurship Empowerment Performance Of Science And Technology Industrial Parks, Jieyu Zheng
Dissertations and Theses Collection (Open Access)
In the era of the digital economy, industries are shifting toward platform-based and ecological trends, with industrial parks similarly adopting digital and platform-based patterns. The systematic planning, functional layout, and service efficiency of science and technology industrial parks (sci-tech industrial parks for short) are designed to address emerging industries’ spatial and organizational needs. This approach aims to create a system where digital transformation is employed as the mechanism and digital platforms empower entrepreneurial enterprises within these parks, fostering high-quality park development. However, despite efforts to build digital platforms for transforming into digital parks, many industrial parks have found their platform …
Announcing The 2024 Induction Of Members Into The Accounting Hall Of Fame,
2024
University of Mississippi
Announcing The 2024 Induction Of Members Into The Accounting Hall Of Fame, American Accounting Association
Accounting Hall of Fame Brochures
No abstract provided.
The Role Of Shareholder Derivative Lawsuits In Accounting: Impacts On Corporate Information Quality And Audit Fee Determination,
2024
The University of Texas Rio Grande Valley
The Role Of Shareholder Derivative Lawsuits In Accounting: Impacts On Corporate Information Quality And Audit Fee Determination, Md Zubair Zuven
Theses and Dissertations
This dissertation consists of two essays on shareholder derivative lawsuit issues in accounting. In the first essay, I investigate the causal effect of shareholder litigation rights on information quality by using the staggered adoption of universal demand (UD) laws as an exogenous variation in litigation risk. My empirical findings from the difference-in-differences methodology align with the theory that shareholder litigation risk plays a deterrence role and acts as a corporate governance mechanism. I find a significant drop in information quality measures for firms incorporated in states that adopted UD laws, which is consistent with the notion that higher (lower) shareholder …
Factors Influencing Turnaround Success In Financially Distressed Tourism, Hotel, And Restaurant Companies Listed On Idx (2020-2023),
2024
Padjadjaran University
Factors Influencing Turnaround Success In Financially Distressed Tourism, Hotel, And Restaurant Companies Listed On Idx (2020-2023), Alyaa Rabbani Tresnajaya, Nanny Dewi Tanzil, Adisti Gilang Cempaka
Journal of Accounting Auditing and Business
The Covid-19 pandemic has significantly impacted business activities across various industries, leading many companies to face financial distress. Companies opting to continue their business operations may undergo corporate restructuring to sustain and reverse their performance (turnaround). This study aims to analyze the influence of management actions based on restructuring and economic conditions, including expense retrenchment, asset retrenchment, DER ratio, CEO turnover, and GDP, on the success of turnaround in companies experiencing financial distress, with free assets and firm size set as control variables. The Altman Z-Score model will be employed as a measurement of financial distress. This study's subjects are …
A Series Of Accounting Case Studies: Macy's Inc. And Other Notable Financial Events,
2024
University of Mississippi
A Series Of Accounting Case Studies: Macy's Inc. And Other Notable Financial Events, Emelyn Darnell
Honors Theses
This thesis is a compilation of six case studies focusing on financial accounting and analysis of current events in the accounting world. These were completed under the direction and supervision of Dr. Victoria Dickinson through the Honors Accountancy 420 course. Four case studies included in this compilation are analyses of Macy’s Inc. through different accounting lenses. The case studies analyzing Macy’s Inc. were done in groups in the fall semester of 2022. Our group prepared an Operational Risk Assessment, analyzed Macy’s audit risk, and comprised possible solutions to decrease risk. We also discussed Macy’s current ESG and cybersecurity procedures and …
Analysis Of Key Audit Matters Disclosures In Financial Reporting: The First Evidence From Indonesia,
2024
Universitas Syiah Kuala
Analysis Of Key Audit Matters Disclosures In Financial Reporting: The First Evidence From Indonesia, Gamal Batara, Jalaluddin Jalaluddin, M. Rizal Yahya
Journal of Accounting Auditing and Business
The aim of this study is to explore the first year of Key Audit Matters (KAMs) disclosure in Indonesia, which has been fully adopted since 2022. The research reports on matters published in 806 statutory audit reports of listed companies in 2022. This study provides the first description of KAMs disclosure by Indonesian public companies. The findings suggest that the most common KAM disclosures are related to "allowance for doubtful debt," "revenue (excluding fraud)," "valuation of inventories," "fixed assets (including depreciation)," and "property valuation." The study found differences between Big-4 auditors and non-Big-4 auditors concerning the average number of KAMs …
Females In Corporate Board Diversity And Its Impact On Earnings Quality,
2024
Sekolah Tinggi Ilmu Ekonomi Wiyatamandala
Females In Corporate Board Diversity And Its Impact On Earnings Quality, Kenny Ardillah
Journal of Accounting Auditing and Business
Earnings quality is formed on corporate governance. The company's internal governance mechanism consists of the president director, the finance director, the board of directors, commissioners, and the audit committee. However, there is still a lack of studies exploring the relationship between female in-board diversity and earnings quality, especially in Indonesia. It is because Indonesia has a unique corporate governance system, even though Indonesia follows a corporate governance system on the European continent, namely the two-tier boards. This study aims to determine the influence of female president directors, female finance directors, female board of directors, female board of commissioners, and female …
Profit And Sustainability Perceptions Related To The Implementation Of Blue Accounting In The Fishing Industry In Palabuhanratu,
2024
Nusa Putra University
Profit And Sustainability Perceptions Related To The Implementation Of Blue Accounting In The Fishing Industry In Palabuhanratu, Siti Moozanah, Nurul Rusdiansyah, Dania Meida Rosyidah, Meutia Riany
Journal of Accounting Auditing and Business
Blue Accounting integrates accounting principles with marine and coastal resource management to support sustainable development goals, focusing on the sea as its ecosystem. This study aims to understand perceptions of profit and sustainability related to the implementation of Blue Accounting in the fishing industry in Palabuhanratu. Additionally, it seeks to shift the common perception that accounting is solely about numbers. The qualitative approach used in this research is the social constructivism framework, often described as interpretivism. The results indicate that fishermen and boat owners have differing views on profit and sustainability concerning Blue Accounting implementation in Palabuhanratu’s fishing industry. The …
The Influence Of Financial Knowledge And Locus Of Control On Personal Financial Management With Demographics As A Moderating Variable (Case Study On Generation Z),
2024
120110200104
The Influence Of Financial Knowledge And Locus Of Control On Personal Financial Management With Demographics As A Moderating Variable (Case Study On Generation Z), Atang Prakosa, Prima Yusi Sari
Journal of Accounting Auditing and Business
Nowadays, Generation Z is closely related to financial issues, which are connected to the increasing prevalence of financial technology in Indonesia. These issues include pay-later cases, problems regarding the understanding of online gambling, and a consumptive nature. This study aims to determine the influence of financial knowledge and locus of control on personal financial management, with demographics as a moderating variable. The study employs an experimental method using a 2 x 2 between-subjects design. The population of this study is Generation Z in Indonesia, divided into two groups: those who are employed and those who are not. The sample consists …
The Role Of Shariah Supervisory Board In Islamic Social Reporting Disclosure,
2024
University of Technology Yogyakarta, Yogyakarta, Indonesia
The Role Of Shariah Supervisory Board In Islamic Social Reporting Disclosure, Inon Listyorini, Ristianawati Dwi Utami, Prasojo Prasojo, Anisa Siti Amanda
Journal of Accounting Auditing and Business
Islamic Social Reporting (ISR) is a concept of social responsibility based on Islamic principles, assisting Islamic banks in enhancing transparency, accountability, and stakeholder relations. ISR encourages Islamic banks to increase their sustainable social responsibility to promote Islamic ethics in business practices. This study aims to analyze the impact of Sharia Supervisory Board (SSB) characteristics on ISR disclosure in Islamic banks in Indonesia. The analysis utilizes the unbalanced panel fixed effect model method and involves 15 Islamic banks from 2017 to 2021. The findings confirm that cross-member, expertise, and turnover of SSB have a significant positive effect. In contrast, the size, …
The Influence Of Good Corporate Governance On Firm Value With Financial Performance As A Moderation,
2024
Universitas Bina Insan
The Influence Of Good Corporate Governance On Firm Value With Financial Performance As A Moderation, Arisky Andrinaldo, Indrawati Mara Kesuma, Randi Alfarizi
Journal of Accounting Auditing and Business
This study investigates the direct and moderating effects of various corporate governance factors on firm value. The direct effect analysis reveals that financial performance alone does not significantly influence firm value, whereas the roles of independent commissioners and independent directors are crucial, significantly enhancing firm value through improved governance and oversight capabilities. Conversely, the direct impact of independent audits on firm value is found to be non-significant, suggesting their influence is more indirect, supporting a trustworthy financial environment. The moderating effect analysis underscores the importance of corporate governance in leveraging financial performance to enhance firm value. Independent commissioners, directors, and …
Auditor-Firm Conflict: Theoretical Concepts Application And Analysis Of The Power Dynamics Involved,
2024
Dennis Osadebay University
Auditor-Firm Conflict: Theoretical Concepts Application And Analysis Of The Power Dynamics Involved, Idowu Eferakeya
Journal of Accounting Auditing and Business
This study undertakes a theoretical analysis of the auditor-firm conflict. It relied on the review of literature methodology contextualized on auditor’s appointment , firm economic pressure , management bargaining power, auditor’s fear of losing a firm, firm’s management economic power over the auditor, auditor’s personal attributes and moral reasoning, auditor’s tenure, audit fees, audit market competitiveness, non-audit services, audit firm size and the firm’s financial condition. The study relied on Goldman and Barlev model, exchange and dependency theories to explain the likely power positions in the auditor-firm relationship. Deductively the study based on the contexts indicated the presence of an …
