Accounting Commons^™

The Impact Of Corporate Governance On Earnings Management In Islamic And Conventional Banks, Christina A. Al Hajjar, Ekramy S. Mokhtar, Mohamed M. Mandour

BAU Journal - Society, Culture and Human Behavior

Purpose – This paper aims to examine the association between internal corporate governance and earnings management and to compare earnings management practices in Islamic banks versus conventional banks in the MENA region.

Design/methodology/approach – This paper uses an unbalanced panel data of 20 Islamic banks and 100 conventional banks, from eleven countries in the MENA region over the period 2012-2017. Discretionary accruals are used to measure earnings management by estimating loan loss provision. Regression analysis is used to test the hypotheses.

Findings – The results indicate that Islamic banks provide fewer earnings management practices compared to conventional banks. Besides, the …

Islamic Insurance On Research: Bibliometric Analysis, Dedi Kusmayadi, Irman Firmansyah, Iwan Hermansyah

Library Philosophy and Practice (e-journal)

This study explains the development of articles on Islamic insurance. The data is taken from dimensions.ai database from 2014 to 2021. The data analysis is bibliometric using R biblioshiny software. The number of articles collected is 500 documents from the Journal 399 documents, Chapter 60 documents, edited book 8 documents, monograph 6 documents, preprints 13 documents, and proceedings 14 documents. The results of the analysis show that the development of articles with the theme of Islamic insurance has increased. The most productive author is Billah MM with a total of 12 articles, while the author who writes the most consistent …

The Determinants Of House Prices In Malaysia, Hazmi Hamizan Bin Mohd Zaki

International Journal of Management, Finance and Accounting

This paper studied how house prices were affected by macroeconomic factors from Q1 2009 to Q4 2018. The short and long-run effects of real income, nominal interest rates, inflation rate and stock prices on house prices in Malaysia were examined with the autoregressive distributed lag (ARDL) of a restricted error correction model (ECM). It was discovered that the selected macroeconomic factors were cointegrated with house prices. Income, represented by real Gross Domestic Product (GDP), significantly affected house prices in the short and long-run. Inflation and interest rate, proxied by Consumer Price Index (CPI) and Overnight Policy Rate (OPR), respectively, affected …

Factors Affecting Accumulation Of Household Debts In Malaysia, Yvonne Lean-Ee Lee, Vanisa Sukhavudh Charun, Hazmi Hamizan Mohd Zaki

International Journal of Management, Finance and Accounting

Since 2000, the ratio of debt to income among Malaysian households has been showing an upward trend. This paper examines the factors affecting accumulation of household loans into two main categories, housing loans and consumption loans. The purpose of this separation is to study the impact of savings on housing loans and consumption loans individually, which has not been researched in a Malaysian context prior to this. By adopting the Vector Error Correction Model (VECM), we found that cost of living, house prices and savings impacts accumulation of housing loans and consumption loans differently. There is a positive relationship between …

Leveraging Business Data Analytics And Machine Learning Techniques For Competitive Advantage: Case Study Evidence From Small Businesses, Rathimala Kannan, Intan Soraya Binti Rosdi, Kannan Ramakrishnan, Haziq Riza Bin Abdul Rasid, Mohamed Haryz Izzudin Bin Mohamed Rafy, Sukinurlin Yusuf, Siti Nurfara Alia Binti Mohd Salamun

International Journal of Management, Finance and Accounting

Data analytics is the essential component in deriving insights from data obtained from multiple sources. It represents the technology, methods and techniques used to obtain insights from massive datasets. As data increases, companies are looking for ways to gain relevant business insights underneath layers of data and information, to help them better understand new business ventures, opportunities, business trends and complex challenges. However, to date, while the extensive benefits of business data analytics to large organizations are widely published, micro, small, and medium sized organisations have not fully grasped the potential benefits to be gained from data analytics using machine …

A Roller Coaster Ride, Hasni Binti Mohd Hanafi, Azman Bin Jantan

International Journal of Management, Finance and Accounting

Fun Extreme Park is a new theme park in town. After a few years in operation, the park is facing a crisis in declining number of visitors. Revenue is greatly affected as the biggest revenue stream comes from the sales of tickets. A few other challenges have been identified that may further contribute to the decline in the visitors’ numbers. The sales of retail products are not promising and there has been an increasing complaint from customers on the quality of food and services at their restaurants. Despite having ten rides in the park, some of the popular rides are …

Proposed Statement On Auditing Standards, Inquiries Of The Predecessor Auditor Regarding Fraud And Noncompliance With Laws And Regulations; Exposure Draft (American Institute Of Certified Public Accountants), 2021, February 25, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Interpretations And Definition: Responding To Noncompliance With Laws And Regulations, February 25, 2021, Comments Are Requested By June 30, 2021; Exposure Draft (American Institute Of Certified Public Accountants), 2021, February 25, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Driving Inclusiveness From The Grassroots: The Tambunan Inventors, Kamarulzaman Abdul Aziz, Jule Ashikin Julai Poh

International Journal of Management, Finance and Accounting

Reviews of recent studies indicated the growing importance of development and attainment of inclusive societies via inclusive innovations. This is especially relevant for addressing the disenfranchised or those at the base of the economic pyramid (BOP). Gaps in the literature pointed to; l) the need for understanding of inclusive innovation processes among small, medium and micro enterprises vis-à-vis among local entrepreneurs, ll) there is a lack of studies on inclusive innovation movement in Malaysia. Specifically under the SME Masterplan 2012-2020, there are a number of high impact programmes defined to drive numerous aims. Specifically, for driving inclusive innovation among Small …

Aurora: The Pandemic Within, Nahariah Jaffar, Haslin Johari

International Journal of Management, Finance and Accounting

Aurora Layar Group (Aurora) had been experiencing losses for three consecutive years since 2017. Among factors contributing to these losses were high depreciation due to high capital expenditure and recognition of impairment losses. However, Aurora managed to reduce its losses from RM252 billion in 2017 to RM79.5 billion in 2019. Unfortunately, the Covid-19 pandemic had hammered many industries worldwide including Aurora, in the travel, leisure and hospitality sector. The implication from the restrictions on business operations due to the Covid-19 pandemic on Aurora was evidenced by its reported losses of RM371.3 billion in the first six months to June 2020 …

Comment Letters On Proposed Interpretations And Definition: Responding To Noncompliance With Laws And Regulations, February 25, 2021, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters On Proposed Statement On Auditing Standards, Inquiries Of The Predecessor Auditor Regarding Fraud And Noncompliance With Laws And Regulations. February 25, 2021, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Examining Factors Influencing Behavioural Intention Of Managers In Fraudulent Financial Reporting: Evidence From Pakistan, Riaz Ahmed

Student Works (2020-2029)

The modern business world is substantially full of risks and challenges that the global crimes and illegal financial activities are growing rapidly. All the stakeholders such as the owners, shareholders, investors, and regulators have raised much concern over increasing number of corporate scandals. The growth of irregular accounting transactions, business scandals, and fraudulent financial reporting has developed a milieu of mistrust among the businesses and their stakeholders while making financial reporting decisions. It is essential to understand the fundamental factors related to unethical financial reporting intentions of corporate managers. This study aims to (1) examine the influence of managers� attitudes …

Moderating Role Of Gender Diversity Over The Nexus Between Board Characteristics And Earnings Management In Malaysia, Tonoy Roy

Student Works (2020-2029)

In a large number of studies, it has been found that accounting manipulation is more prone to exist among the financially distressed companies. The manipulation moves were taken by the top management to portray a rosy picture of the firm

Bibliometric Analysis Of Articles On Accounting And Covid-19 During The Pandemic, Irman Firmansyah, Aam Slamet Rusydiana

Library Philosophy and Practice (e-journal)

This study aims to investigate articles with the theme of accounting and covid-19 published during the pandemic and indexed by Dimension (https://dimension.ai) with a focus on an analysis of journals, articles, and keywords. The articles analyzed were as many as 150 documents using bibliometric analysis with the help of R Biblioshiny software. The results showed that from several journals that published articles on the theme of accounting and covid-19, the themes discussed were not only focused on accounting but themes extended to other themes such as environment, science, energy, and health. The journal that publishes this theme the most frequently …

Explanatory Memorandum, Proposed Statements On Quality Management Standards -- Quality Management -- A Firm's System Of Quality Management Engagement Quality Reviews; Proposed Statement On Auditing Standards, Quality Management For An Engagement Conducted In Accordance With Generally Accepted Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 2021, February 4, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

The Implementation Of The Income Tax Concept In Indonesia: The Perspective Of Islamic Sharia, Memed Sueb

Journal of Accounting Auditing and Business

Tax revenue is Indonesia's primary source of income. Whereas, in Islamic law, it is allowed under compulsive conditions due to state finances deficit. The research method used is juridical normative, and literature's study data collection techniques. Research's results state the difference between tax and zakat regarding the legal basis. Income taxation in Indonesia is based on the constitution in the year 1945. It was formulated through an agreement between the executive and the legislature and manifested in a constitution. Meanwhile, the legal basis for zakat is Allah's word and manifested in the form of the Koran; Sunnah; and Ijma. Another …

Open Meeting Minutes — February 9, 2021, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Open Meeting Agenda, February 9, 2021, Virtual, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Ownership Structure, Corporate Governance And Earnings Management In China, Li Honglin

Student Works (2020-2029)

To address the inherent inefficiencies of state-owned enterprises (SOEs), China has adopted partial and gradual privatization reforms and a series of corporate governance reforms, such as introducing independent directors and audit committees, and reestablishing audit firms. These reforms have resulted in the emergence and rise of private-owned enterprises (POEs) and improved the management efficiency of SOEs in China. Driven by the stronger earnings management motivations of POEs and the potentially greater effect of corporate governance in POEs, this study is conducted to examine whether Chinese SOEs perform a lower level of earnings management than Chinese POEs and whether corporate governance …