Accounting Commons^™

Two Studies Examining The Effects Of Industry Controversy On Accountability And Social And Environmental Accounting, Jacob Lennard

Electronic Theses and Dissertations, 2020-2023

The following dissertation consists of two studies investigating the relationships between industry controversy and accountability. In Study 1, I develop a theoretical framework for identifying industry controversy and I discuss the applications to accountability in social and environmental accounting (SEA) research. The framework consists of criteria to define industry controversy (a difference of opinion at a societal level about a routine feature) as well as two primary theories (organizational legitimacy and organizational stigma) and two secondary theories (utility attribution and stigma transfer) that can explain organizational outcomes. Study 1 concludes with a discussion of areas of accounting research where this …

The Effect Of Profitability, Capital Intensity, Company Size, Institutional Ownership, And Corporate Social Responsibility On Corporate Tax Avoidance, Monika Kussetya Ciptani, Happy Rizka Valentina Situmorang

Journal of Accounting Auditing and Business

Tax-related state income plays a significant part in funding state spending. The government is working to maximize tax income, but tax avoidance practices have prevented it from reaching. The effective tax rate (ETR) was used in this study to calculate tax avoidance. This study aims to gather empirical data on the relationship between tax avoidance and variables such as profitability, capital intensity, company size, institutional ownership, and corporate social responsibility. This study was done at mining companies listed on the Indonesia Stock Exchange between 2017 and 2021. From the tax perspective, the mining industry contributes so much to the national …

Access To Finance And Its Challenge For Micro And Small Scale Enterprise: A Case Study Of Dawuro Zone, Tarcha, Ethiopia, Cherinet Demissie Herano

Journal of Accounting Auditing and Business

The Main purpose of this study is to examine access to finance and its challenge for Micro and Small Scale Enterprises in the case of Dawuro Zone, Tarcha, Ethiopia. Primary and secondary data were used to conduct the study, and to obtain primary data; the researcher used 257 Micro and Small Enterprises owners and 3 Micro Finance institutions. The sampling technique used for the study was a proportionate stratified sampling technique, and the type of the study was sequential explanatory.  Theregression result indicated that the location of operators, the size of Micro and Small Enterprises, the operator's sector, and the …

Auditing Standards Board (Asb), August 10, 2023, Meeting Agenda, Virtual Meeting, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

The Effect Of Tax Amnesty, Understanding Of Taxation, Tax Sanctions, And Tax Service Quality To Micro, Small, And Medium Enterprises Taxpayer Compliance During Covid-19, Kenny Ardillah, Nabila Maharani Santoso

Journal of Accounting Auditing and Business

This research aims to determine the effect of tax amnesty, understanding of taxation, tax sanctions, and service quality on Micro, Small, and Medium Enterprises' taxpayer compliance during COVID-19. The research population is Micro, Small, and Medium Enterprises taxpayers registered at Pratama Jakarta Pulo Gadung’s Tax Office. The sample of this research was determined using the Slovin method, with 99 respondents obtained. This research uses multiple regression analysis as a data analysis method. This research proves tax amnesty and service quality do not significantly influence Micro, Small, and Medium Enterprises' taxpayer compliance. Understanding taxation and tax sanctions positively affects Micro, Small, …

Announcing The 2023 Induction Of Members Into The Accounting Hall Of Fame, American Accounting Association

Accounting Hall of Fame Brochures

No abstract provided.

Determinants Of Carbon Emissions Disclosure In Basic And Chemical Industry Companies: A Moderating Role Of Board Of Commissioners Size, Nelly Fatmawati Simamora, Sri Mulyani

Journal of Accounting Auditing and Business

Disclosure of carbon emissions in the financial statements of basic industrial and chemical companies is a form of company participation in reducing environmental impacts, especially air pollution. However, not all companies in the industry have fully disclosed their carbon emissions. Only about 17% have disclosed their carbon emissions. This study aims to obtain empirical evidence on whether leverage, firm size, profitability, and institutional ownership affect the disclosure of carbon emissions. Also, to obtain evidence of whether the size of the board of commissioners moderates the relationship between these variables to the disclosure of carbon emissions. The sample for this study …

The Effect Of Disclosure Of Corporate Social Responsibility, Profit Quality, And Business Risk On Company Value, Cucu Hapita Pitri, Aloysius Harry Mukti

Journal of Accounting Auditing and Business

This study aims to examine the effect of disclosure of Corporate social responsibility, earnings quality, business risk on firm value. The population in this study are all mining companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used was purposive sampling method and 53 data samples were obtained. The analytical method used is Multiple Linear Regression. The results of the study show that the disclosure of Corporate social responsibility has a positive effect on firm value, while earnings quality has no effect on firm value. As well as business risk does not affect the value …

The Implementation Of The Village Financial Information System, Rizki Amalia, Zaldy Adrianto

Journal of Accounting Auditing and Business

This research was conducted to determine the implementation of Siskeudes (Sistem Keuangan Desa – Village Financial Information System) by using the updated DeLone and McLean information system success model as a mandatory information system in Villages in Majalengka Regency, West Java. This research examined the impact of the quality of a system, quality of information, and service quality on user satisfaction and the impact of user satisfaction on perceived net benefit. Data were obtained from questionnaires distributed to 65 respondents in Majalengka Regency. The methods used in this study were descriptive analysis with path analysis. The results of this study …

Relationship Between Ownership, Capital Structure, And Investment Opportunities With Dividend Policy: A Study In Manufacturing Companies, Windi Dwi Asriyani, Prasojo Prasojo

Journal of Accounting Auditing and Business

Dividend policy is the disagreeing desire of the company between managers and shareholders. The company retains cash to increase the company's growth; on the other hand, shareholders expect a reasonably high dividend. This study analyses the effect of managerial ownership, institutional ownership, capital structure, investment prospects, and sales growth on dividend policy. The type of data used in this research is secondary data from the 2017-2021 financial reports. The technique in this study uses panel data regression. Samples were taken using a purposive sampling technique of 71 companies listed on the Indonesia Stock Exchange (IDX). The results show that managerial …

Exploring The Impact Of Hexagon Fraud Theory On Fraud Tendencies Among Regional Work Unit Employees In Bandung City: A Quantitative Analysis, Andini Dwiyanti, Nunuy Nur Afiah, Ivan Yudianto

Journal of Accounting Auditing and Business

This research aimed to analyze the effect of the hexagon fraud theory on fraud tendencies based on the perceptions of regional work unit employees in Bandung City. This research used a quantitative approach. The sample was 364 regional work unit employees in Bandung City. A simple random sampling method was used in this research. Data were analyzed using multiple linear regression. The results of this research indicated that the variables of distributive justice (proxy of stimulus), collusion, and internal control (proxy of opportunity) have a negative and significant effect on fraud tendencies. Meanwhile, the variables of leadership style (proxy of …

Academic Freedom And Academic Integrity, Tony Shannon

International Journal for Business Education

The demand for freedom, an intense desire in fact, is a positive characteristic of our era, but human freedom does not mean acting in accord with one’s caprices or without restraint by any law. Recent controversaries at universities in Queensland have raised questions about mandating the French Review in Australian higher education as the review deals with the related issues of academic freedom and integrity.

Comments On Teqsa Discussion Paper: "Making And Accessing Claims Of Scholarship And Scholarly Activity", No Author

International Journal for Business Education

The Background and initial discussion are extracts from the TEQSA paper dated 12 October 2020, as are the subsequent statements of Principles and associated Questions. The layout here is to make it easier for interested staff to comment and contribute to our response to TEQSA if it is eventually deemed appropriate and useful to make such a submission. In any case, it is useful to have a discussion among colleagues on this important topic and what the regulator expects from providers and their staff.

The Purpose Of Education: Dewey And Maritain Re-Visited, Tony Shannon

International Journal for Business Education

This paper touches on the views of John Dewey and Jacques Maritain on the purpose of the process of formal education, particularly its social dimension in relation to the environment, which for Dewey means “those conditions that promote or hinder, stimulate or inhibit, the characteristic activities of a living being”. Dewey is concerned with communication and the conditions of growth of the child from every point of view. He was very opposed to those who see education as preparation for something else: he focused on what he saw as the existential needs of the student. Some of Dewey’s views are …

Continuing Professional Development And The Commercial Education Society Of Australia, Kathleen Mckenzie, Jacob Munday

International Journal for Business Education

The Commercial Education Society of Australia (CESA) was founded in 1910 and incorporated in 1911 as a non-profit company limited by guarantee. The mission of the Society is to provide students with the opportunity to raise their standards of education so that they can take advantage of the opportunities for further education and employment. This is reflected in the Society’s coat-of-arms ‘Digne Ambulate’ — walk worthily.

Irish Catholic History In Australia's Oldest Secretarial College, David Ryan

International Journal for Business Education

Patrick Careers Academy, founded in 1923 by the Sisters of Mercy as St Patrick’s Commercial College began as a way of helping young working class women gain employment in Sydney’s corporate world with training as personal assistants and legal secretaries.

Affective And Psychomotor Taxonomies, Tony Shannon, Melvin Leong

International Journal for Business Education

Taxonomies can sensitise teachers to develop their learners’ applications of their knowledge and skills in depth when utilised judiciously in preparing experiences for learning and assessments for evaluation (Tyszko and Sheets, 2019).

Associate Membership Of Hte Commercial Education Society Of Australia, Tony Shannon

International Journal for Business Education

Associate Membership of the Commercial Education Society of Australia (A.C.E.S.) can be achieved by completion of an assignment on twelve generic employability skills. This can be done remotely by interested persons or through a twelve-week program of classes followed by twelve weeks devoted to the assignment with consultation with the program tutor.

The Coaldrake And Joyce Reviews Into Australia's Tertiary Education Systems, Tony Shannon

International Journal for Business Education

In October 2018 the Commonwealth Minister for Education, the Hon. Dan Tehan MP announced that Australia’s Higher Education Provider Category Standards will be reviewed to ensure the sector has the capacity to meet the evolving needs of students, employers and the wider community.

Group Learning And Tutoring, Tony Shannon

International Journal for Business Education

There are some academic subjects, particularly problem-based units, where group learning is beneficial, particularly as so much professional work is conducted in groups, whether formal or informal. These notes are merely an introductory outline to what can be an important element of some learning and assessment.