Accounting Commons^™

Opening Accounting: A Manifesto, Chandana Alawattage, Diane-Laure Arjalies, Mereana Barrett, Julie Bernard, Silvia Pereira De Castro Casa Nova, Charles H. Cho, Christine Cooper, Mercy Denedo, Caecilia Drujon D’Astros, Russell Evans, Amanze Ejiogu, Lex Frieden, Alessandro Ghio, Nicholas Mcguigan, Yi Luo, Erica Pimentel, Lisa Powell, Paula Andrea Navarro Pérez, Paolo Quattrone, Andrea M. Romi, Stewart Smyth, Joanne Sopt, Matthew Sorola

Business Publications

Because accounting needs serious #change (it must go way beyond the narrow focus on capital markets but also let go of 'old school' traditions and gatekeeping, and embrace progressive mindsets)... watch and read our #Manifesto to #Open #Accounting below. #Decolonize #IndigenousPerspectives #Africa #LatinAmerica #Asia #DefenseIndustry #Feminism #Queering #Disability #Labour #PrefigurativePoliics #Engagement #Impact #EarlyCareerResearcher #PhDStudent #Journey #MakeChange Many thanks to all contributors listed here: www.openaccountingmanifesto.com

Language In Economics And Accounting Research: The Role Of Linguistic History, Giorgio Gotti, Seán G. Roberts, Marco Fasan, Cole B. J. Robertson

School of Accountancy Faculty Publications

This paper investigates whether a consideration of linguistic history is important when studying the relationship between economic and linguistic behaviors. Several recent economic studies have suggested that differences between languages can affect the way people think and behave (linguistic relativity or Sapir–Whorf hypothesis). For example, the way a language obliges one to talk about the future might influence intertemporal decisions, such as a company’s earnings management. However, languages have historical relations that lead to shared features—they do not constitute independent observations. This can inflate correlations between variables if not dealt with appropriately (Galton’s problem). We discuss this problem …

The Impact Of Tax Incentives On Foreign Direct Investment: The Case Of Tax Holiday And Corporate Income Tax Rates In Indonesia, Muhammad Ikhsan Bella, Ivan Yudianto

Journal of Accounting Auditing and Business

This study aims to analyse the impact of tax incentives, namely tax holidays and corporate income tax rates, on Foreign Direct Investment (FDI) in Indonesia from 1981 to 2020. The sampling technique used in this study was purposive sampling so that 40 samples were obtained from 1981 until 2020 of each variable, namely FDI inflows as the dependent variable, tax holiday and corporate income tax rates as independent variables, and gross domestic product growth, inflation, and trade openness as control variables. Analysis of the data used in this study is the method of multiple regression analysis. This study consisted of …

Regulations For The Circulating Library, American Institute Of Certified Public Accountants. Library

Guides, Handbooks and Manuals

No abstract provided.

Auditing Standards Board (Asb), Meeting Highlights July 20-22, 2021 Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb), Meeting Agenda, July 20-22, 2021 Videoconference (Zoom) (Times Are Est), American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Analysis Of Factors Affecting Employee Engagement In Manufacturing Companies In Batam, Muhammad Donal Mon, Robin Robin, Ferdinand Nainggolan, Nova Sinambela

Journal of Accounting Auditing and Business

This study aims to determine whether the variables of distributive justice, transformational leadership, training & development, and perceived organisational support affect employee engagement. This research was conducted using a survey method by distributing questionnaires to 500 respondents. The distribution of the questionnaires was carried out in two ways, namely, online via WhatsApp and manually, namely by visiting respondents. The sample of this research is employees who work in manufacturing companies in several industrial areas in Batam city. The industrial areas in question are the Batamindo industrial area, the Executive Batam Center industrial area, the Taiwan Kabil industrial area, and the …

Optimization Of Management Of Bumdes: The Case In East Java Province, Muhammad Ridwan Basalamah, M. Cholid Mawardi

Journal of Accounting Auditing and Business

This study aimed to describe the use of village assets in increasing the village's original income through BUMDes in  Ketapanrame Village, Trawas District, Mojokerto Regency, East Java Province. This research type is qualitative research using a three-stage approach, namely the first stage with a community-based research approach. Second Stage In-depth Interview. The third stage of the Focus Group Discussion approach. The study results indicate that the management of  Village-Owned Enterprises located in Ketapanrame Village, Mojokerto Regency, East Java Province, follows existing village regulations starting from the underlying legal basis, the articles of association and bylaws compiled, as well as the …

Ceo Power And R&D Investment, Christine Naaman, Li Sun

Faculty & Staff Research and Creative Activity

Purpose

This study aims to examine whether and how the power of a chief executive officer (CEO) relates to firm-level research and development (R&D) investment.

Design/methodology/approach

The authors use clustered standard errors ordinary least squares regression using a large sample of US firms from 1994 to 2017.

Findings

The authors find a significant negative relation between CEO power and R&D investment, suggesting that firms with more powerful CEOs are less likely to invest in R&D activities. Besides, the study finds that this significant negative relation is largely driven by firms with weaker corporate governance.

Originality/value

This study contributes to the …

Budget Gaming: Politics, Ethics, And Compensation, Gretchen Decker

Dissertations

Practitioners are frustrated with the budgeting process, frequently complaining that budgets cause undesirable and political behaviors in the organization (Jensen, 2001). One of the most frequent problems is budget gaming, which critics consider non-value added and frustrating. In a 2010 survey, over 95% of respondents acknowledged that budget gaming exists at least “occasionally” (Libby & Lindsay, 2010). Previous studies indicate budget gaming is frustrating, prevalent, and wasteful (Hansen et al., 2003; Libby & Lindsay, 2007; Neely et al., 2003).

I conducted an experiment to investigate organizational influences (organizational politics, compensation condition, ethics attestation) and their impact on budget gaming. The …

Slack Resources And Corporate Social Responsibility Link: Evidence From Manufacturing Firms In Nigeria, Nnachi Egwu Onuoha, Nelson N. Nkwor

Journal of Accounting Auditing and Business

Extant empirical literature indicates little or no study on the extent of corporate social responsibility (CSR), using evidence from Nigerian context, and mixed study findings regarding slack resources and CSR relationship. Accordingly, this paper explores the extent of CSR activities by manufacturing firms in Nigeria and the effects of absorbed and unabsorbed slack resources on CSR. Using data set collected through content analysis of the 2017 and 2018 annual reports of 12 manufacturing firms in Nigeria and analyzing same by conducting one sample Wilcoxon signed rank test and regression analysis, we find that whereas the extent of CSR activities by …

The Impact Of Electronic Control On The Level Of Employees Performance In Jordanian Government Financing Institutions, Yaser Adwan, أحمد السرحان

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The study aimed at identifying the impact of electronic control on the level of employees’ performance in Jordanian government financing institutions. the researchers surveyed all 7 government financing institutions. A questionnaire which includes (34) paragraphs to collect data was desgined the sample consisted of 113 employees. Analysis of the effect of control dimensions (Inputs, operations, employee’s behavior) on employees’ performance were analyzed using the statistical package of social sciences (SPSS).

The study found astatistically significant effect .05 of all electronic control dimensions were found which leads to improving performance of employees in government financing institutions. There is asigificant impact.05 of …

A Proposed Framework For The Development Of Persuasive Leadership Practices And Their Relationship To Support The Culture Of Excellence And Innovation (A Field Study On Palestinian Banks), نضال المصري

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The research aims to show the development of persuasive leadership practices and their relationship to support the culture of excellence and innovation by application to the staff in the Palestinian banks and to identify the nature of the relationship and the impact of the persuasive practices represented in (credibility, participation, awards, incentives, commitment, listening and responsibility) to support the culture of excellence and innovation. This has been tested through the research hypotheses and the search tool has been prepared and distributed to the sample consisting of (60) employee and (41) questionnaire has been collected. The research concluded a set of …

Assessment Of Financial Performance Indicators Of Sustainable Development In Russian Organizations Using Fuzzy Sets Theory, Vasili Nesvetailov, Tarik Hdeib

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

In practice, the analysis of sustainable development level of organizations can be carried out using different approaches. At the moment, there are more than twenty methods of numerical integrated assessment of the financial conditions of the organizations that can be indicated to the level of sustainable development. At the same time, such models are developed for economic conditions that are significantly different from those prevailing in Russia. Therefore, Russian organizations are faced with the task of choosing the optimal approach for evaluating sustainable development levels that are suitable with its economic conditions. One of these approaches is the assessment of …

The Effect Of Audit Committees Formation Controls On Reducing Earnings Management Practices: Applied Study On Palestinian Banks Public Shareholding, مجدي وائل الكببجي

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The study aims to identify the effect of Audit Committees formation controls proxy by (Independence of the Audit Committee, Rights and duties, Experience of Audit, Committee Members, Disclosure of the Audit Committee) on reducing earnings management practices, In addition to investigate the existence of earnings management practices of Palestinian banks Public Shareholding listed in Palestine exchange (PEX). Some boards of companies approach the earnings management practices through the influence of the measurement processes and accounting disclosure that serves their interests, taking advantage of the flexibility in the international accounting standards to choose between the methods and policies of the accounting …

التجارة الإلكترونية وأثرها على تسويق المنتجات الصناعية السعودية دراسة ميدانية على الشركات الصناعية السعودية, عبدالشكور عبدالرحمن الفرا استاذ مشارك

Journal of Al-Azhar University – Gaza (Humanities)

الملخص:

هدفت هذه الدراسة إلى تعرف التجارة الإلكترونية وأثرها على تسويق المنتجات الصناعية للشركات الصناعية السعودية، وما طبيعة هذه الآثار في ظل بيئة الأعمال الإلكترونية التي تتميز بالتطور السريع. ولتحقيق أهداف الدراسة اعتمد الباحث على المنهج الوصفي التحليلي، من خلال إلقاء الضوء على الجوانب النظرية لموضوع التجارة الإلكترونية وأثرها على تسويق المنتجات في ظل بيئة تجارية تستخدم التجارة الإلكترونية، واستخدم الاستبانة أداة رئيسة لجمع بيانات الدراسة، وقد تم اختيار عينة عشوائية بحجم (60) من مديري التسويق في الشركات الصناعية السعودية، واستخدم الباحث برنامج (SPSS) للتحليل الإحصائي، وتم استخدام المتوسطات الحسابية والانحرافات المعيارية والنسب المئوية. ومن أهم النتائج التي توصلت إليها …

قياس فاعلية الأطر والمعايير الحديثة في تقويم نظام الرقابة الداخلية دراسة تطبيقية على شركات صناعة الحديد التجاري في مدينة جده المملكة العربية السعودية, عبدالشكور عبدالرحمن الفرا استاذ مشارك

Journal of Al-Azhar University – Gaza (Humanities)

ملخص:

تهدف هذه الدراسة إلى وضع إطار مقترح لنظام الرقابة الداخلية للشركات الصناعية السعودية لصناعة الحديد التجاري طبقاً لمفهوم إدارة مخاطر المشروع ( ERM ) ومعايير الأيزو الدولية الخاصة بإدارة المخاطر في هذا الإطار وآلية مقترحة لتقويمه من قبل قسم المراجعة الداخلية، في ظل التحديات والمنافسات الشديدة التي تواجه عالم الأعمال نتيجة للتطور التقني والمعلوماتي السريع، مما يتوجب على منشآت الأعمال الإستجابة للمتغيرات من خلال تبني الأساليب الإدارية الحديثة التي تحد من آثار المخاطر وتفعيل دور نظام الرقابة الداخلية لكي يساعد في الكشف المبكر عن المخاطر والحد من النتائج السلبية المتوقعة. وجاءت هذة الدراسة لتتصدى للمشكلة التي تواجه منشآت الأعمال …

Sustainability Reporting Gaining Traction, Robert Bloom, Mark J. Myring

2021 Faculty Bibliography

The article focuses on the Sustainability Reporting Gaining Traction. Topics discussed include Sustainability reporting, or social accountability as it is sometimes called, is receiving increased attention; and it has been defined as encouraging companies to go beyond their legal responsibilities to invest in and improve their human capital, physical environment, and relations with diverse stakeholders.

College Of Business Dean's Report: 2020-2021, Ryan Butt

College of Business Dean’s Reports

No abstract provided.

A Review On Shariah Stock Portfolio Optimization, Zuhaimy Ismail, Noor Saif Muhammad Mussafi

DLSU Business & Economics Review

One of the essential concerns of investors of all time is to choose the best investment opportunities to capitalize on the value of their investment in stocks. Its objective is to minimize risk and at the same time also maximize return. This refers to portfolio optimization as the procedure of choosing the weights of a number of stocks to be included in a portfolio so that the optimum objective is achieved. Several studies have been shown by economists, mathematicians, and practitioners that provided sufficient and critical information for conducting stock portfolios. Approaches, methodologies, and techniques in those researches have to …