Digital Commons Network^™

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 …

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 …

The Role Of Leadership On Corporate Governance, John Brackett

Doctoral Dissertations and Projects

Corporate governance and internal controls over the accounting and financial reporting processes are critical to timely and accurate financial data reporting. Sheikh (2019) concluded that internal controls establish accepted practices, manage risk choices in decision-making, and improve ongoing monitoring activities to ensure compliance with laws, regulations, and company policy. Wang and Zhou (2016) identified leadership as a critical component of corporate governance and concluded that a company’s accounting process and related controls were interdependent with enterprise management and directly correlated to the sustainability of operations and business success. The Board of Directors and the Chief Audit Executives are responsible for …

Eagle Accountant - 2021, Georgia Southern University

Eagle Accountant

• Note from the Director
• SOA at a Glance & Advisory Council
• Remembering Tim Pearson
• Eagle Eye: Accounting at Southern
• Accounting Day 2021
• Scholarships
• Parker Accounting Scholars
• Special Thanks to Sponsors
• Congratulations to Graduates
• BBA Graduates
• MAcc Graduates
• Honors Graduates
• Parker College of Business Scholars
• Beta Alpha Psi
• Accounting Association
• NABA
• ACFE
• VITA
• Faculty Awards
• Promotion & Tenure
• New Face in the SOA & Moving On
• Faculty Research & Publications
• Faculty Notes
• Alumni Notes & Promotions
• Diversity at the SOA
• We want to hear from you
• In Memoriam

Eagle Accountant, Parker College Of Business

College of Business: News & Publications

• Note from the Director
• SOA at a Glance & Advisory Council
• Remembering Tim Pearson
• Eagle Eye: Accounting at Southern
• Accounting Day 2021
• Scholarships
• Parker Accounting Scholars
• Special Thanks to Sponsors
• Congratulations to Graduates
• BBA Graduates
• MAcc Graduates
• Honors Graduates
• Parker College of Business Scholars
• Beta Alpha Psi
• Accounting Association
• NABA
• ACFE
• VITA
• Faculty Awards
• Promotion & Tenure
• New Face in the SOA & Moving On
• Faculty Research & Publications
• Faculty Notes
• Alumni Notes & Promotions
• Diversity at the SOA
• We want to hear from you
• In Memoriam

Intellectual Capital And Firm Performance: Empirical Evidence From The Jakarta Islamic Index, Prasojo Prasojo, Sofyan Hadinata

Journal of Accounting Auditing and Business

Measurement of intellectual capital is fundamentally crucial for companies. It enables managers to allocate economic resources to improve knowledge assets in order to support a sustainable competitive advantage for the companies.This study presents a method of residual income model (RIM) to measure intellectual capital (IC). This method quantitatively assesses intellectual capital using knowledge-based view perspective. Purpose of the study is to examine the relationship of intellectual capital with company financial performance empirically. This study uses panel data regression with research objects listed in the Jakarta Islamic Index from 2014to 2017. The results of this study indicate that intellectual capital does …

An Analysis Of State-Owned Enterprise Holding Company Formation: The Case Of Printing And Media Companies, Ihsan Nasihin, Harry Suharman, Sofik Handoyo

Journal of Accounting Auditing and Business

This research aims to analyze the process of forming a holding company of state-owned enterprises in the printing and media business. This research uses qualitative research methods with a case study approach. The results of the study indicate that there are three options for printing and media holding company. The first option is printing and media holding with Perum Peruri as the holding company that will oversee four companies, namely Perum LKBN Antara, Perum PNRI, PT Balai Pustaka (Persero), and Perum PFN. The second option is printing holding and media holding. In printing holding, the holding company is Perum Peruri …

College Of Business Dean's Report: 2019-2020, Ryan Butt

College of Business Dean’s Reports

No abstract provided.

Efektivitas Ecompass Sebagai Electronic Document Management System (Edms) Dalam Mendukung Performa Unit Kerja Di Lembaga Penjamin Simpanan, Wahyu Nofiantoro, Anisya Dewi Kusmardianto

Jurnal Administrasi Bisnis Terapan

LPS is an independent institution established under the Law of Republic of Indonesia number 24 year 2004 on the Deposit Guarantee Board, which aims to ensure the savings of the banking customer in Indonesia. In doing its job, LPS implements a system named eCompass as Electronic Document Management System (EDMS) that has features to manage organizational documents but only a small part of working units in the LPS that have utilized the system, the purpose of this research is to measure the effectiveness of eCompass information system to the archive unit that has used eCompass system in LPS. The Weaver …

Leveraging Digital Technology To Transform Accounting Function: Case Study Of A Sme, Gary Pan, Benjamin Lee

Research Collection School Of Accountancy

Digital transformation is taking hold of the processes and systems in accounting at a rapid pace and in a drastic way. With its emphasis on data and analysis, accounting entity is well suited to reap the benefits digital technologies have to offer. With the rapid infusion of digital technologies in accounting entity, the accounting literature has been calling for more empirical studies to examine the way accounting function leverages digital technology to enhance its analytical capabilities so as to obtain deeper business insights. This paper conducts an empirical study to examine the process of a SME's accounting function leveraging data …

Change Management Over Financial Information: A Multi-Criteria Evaluation Of System Change Controls Using Desirability Functions, Angel R. Otero, Christian Sonnenberg, Ivonne Delgado-Perez

Communications of the IIMA

The increasing complexity of information technology, attacks on confidential information, and the passing of new laws and regulations have shifted the focus around internal controls in organizations. Particularly, general information technology controls related to change management (i.e., system change controls) are critical in ensuring the integrity, completeness, and reliability of financial information. The literature points to various evaluation methods for these controls to determine which ones to implement. However, these methods do not necessarily consider relevant organization constraints, preventing the inclusion of required controls or the exclusion of unnecessary controls. This paper proposes a novel approach, using Desirability Functions, for …

The Importance Of Disclosing Cybersecurity Risks And Incidents In A Company’S 10-K, Anna Duplechin

Honors Capstones

No abstract provided.

Relevance Of Intangible Asset, Equity Book, And Earning Value On Stock Price In Information Technology Era, Filosofi Putri Aulia, Poppy Sofia Koeswayo, Djoemarma Bede

Journal of Accounting Auditing and Business

This study aims to provide an overview for issuers related to investors' behavior in using the values presented in financial statements in the information technology era, by measuring the moderation effect of intangible assets on the relevance of earnings and book value of equity on stock prices. It tested using a price multiple moderated regression model and LQ45 indexed issuers on the Indonesia Stock Exchange from 2012 to 2018 as a sample. The results of the study show that investors in the Indonesian capital market use the magnitude of profits and intangible assets as a material for consideration in making …

Strategies To Sustain Funding In The Nonprofit Sector, Mark Sami

Walden Dissertations and Doctoral Studies

Nonprofits provide much needed services to communities, especially to the poor and

vulnerable population, but the majority are operating in an environment of uncertainty

because of scarcity of resources. It is imperative that nonprofit managers implement

strategies to ensure the sustainability of their organizations. Grounded in the general

systems theory, the purpose of this qualitative multiple case study was to explore

strategies that nonprofit managers use to sustain funding in the nonprofit sector. The

study participants were 3 nonprofit managers, including 2 from the Caribbean, and 1

from the United States. Data were collected from semistructured interviews and a review …

Strategies For Improving Accounting Controls For Donations To Nonprofit Organizations, Heartwill Nana Serwah Doughan

Walden Dissertations and Doctoral Studies

Many nonprofit organizations (NPOs) lack strategies to develop and maintain adequate accounting controls, thereby decreasing donations and organizational sustainability. Leaders of NPOs rely on donations to operate programs effectively and remain sustainable using adequate accounting controls. Grounded in the strategic management theory, the purpose of this qualitative, single case study was to identify strategies that NPO leaders used to improve their accounting controls to maintain and demonstrate financial stability. The participants comprised 4 leaders of an NPO located in Kansas and New Hampshire in the United States who had developed and maintained accounting controls to facilitate an increase in donations …

Eagle Accountant, Parker College Of Business

College of Business: News & Publications

• Note from the Director
• SOA at a Glance
• The 4.4 Accountant
• Accounting Day 2020
• Accounting Day Scholarships
• Additional Scholarship Recipients
• Special Thanks to Sponsors of Accounting Day Scholarships
• December 2019 Graduates
• May 2020 Graduates
• August 2020 Graduates
• Spring 2020 Fraud, Forensic & Taxation Certificates
• Graduating Student Photos
• Student Reflections
• Graduate Memories
• Faculty Spotlight
• Alumni Spotlight
• National Association of Black Accountants
• Association of Certified Fraud Examiners
• Volunteer Income Tax Assistance
• Interviews & Interrogations Outreach
• Legal Eagles: 13th Annual MAcc Mock Trial
• Faculty Awards
• Promotion & Tenure
• New Faces in the SOA
• Going Online
• Faculty Research & Publication Highlights
• Faculty Notes
• Accounting …

Eagle Accountant - 2020, Georgia Southern University

Eagle Accountant

• Note from the Director
• SOA at a Glance
• The 4.4 Accountant
• Accounting Day 2020
• Accounting Day Scholarships
• Additional Scholarship Recipients
• Special Thanks to Sponsors of Accounting Day Scholarships
• December 2019 Graduates
• May 2020 Graduates
• August 2020 Graduates
• Spring 2020 Fraud, Forensic & Taxation Certificates
• Graduating Student Photos
• Student Reflections
• Graduate Memories
• Faculty Spotlight
• Alumni Spotlight
• National Association of Black Accountants
• Association of Certified Fraud Examiners
• Volunteer Income Tax Assistance
• Interviews & Interrogations Outreach
• Legal Eagles: 13th Annual MAcc Mock Trial
• Faculty Awards
• Promotion & Tenure
• New Faces in the SOA
• Going Online
• Faculty Research & Publication Highlights
• Faculty Notes
• Accounting …

Successful Balanced Scorecard Implementation Strategies For A Manufacturing Organization, Timothy J. Zorek

Walden Dissertations and Doctoral Studies

Up to 90% of businesses fail to execute their business strategies. Still, the effective implementation of a performance measurement system like the balanced scorecard (BSC) often leads to the implement a more successful execution of a business strategy. The purpose of this qualitative single case study sought to explore the successful strategies used by business leaders to implement a BSC effectively. Change theory was the conceptual framework for the study. Participants consisted of 3 business leaders of a manufacturing organization in Southeast Wisconsin, who successfully implemented the balanced scorecard within their business. Data were collected from face-to-face, semistructured interviews, and …

راس المال الروحي: منظور معاصر لاستنهاض سلوك المواطنة التنظيمية: من خلال الدور الوسيط للملكية النفسية, كمال كاظم الحسيني

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

The Effects Of Successor Ceo’S Origin On Auditors’ Client Risk Assessment And Continuance Decisions Following A Corporate Scandal, Nelson Mlotshwa

PhD in Business Administration Dissertations

This study examines the effects of chief executive officer (CEO) succession and successor origin on auditors’ client risk assessment, continuance, and audit effort decisions following a major scandal in a client firm. 83 experienced audit professionals drawn from U.S. public accounting firms participated in a 2 x 2 experiment with the CEO succession triggering event (clients’ ethical or operational failure) and successor-CEO origin (insider/outsider) manipulated randomly between subjects. The study examined the effects of these variables on auditors’ judgments when making client risk assessment, continuance, and audit effort decisions. Results indicate that auditors assess higher risk of material misstatements (main …

Cooperation In Community Colleges, Frederic S. Gore

USF Tampa Graduate Theses and Dissertations

With the mounting pressures on institutions of higher education to do more with limited resources, the opportunity to collaborate with other colleges has emerged as a viable tool to create efficiencies and obtain valuable knowledge otherwise unattainable by an institution, even if that collaboration takes place with a competing institution. Enterprise resource planning (ERP) systems are critical to managing student information and college operations, but can be challenging for colleges to implement. Consortia present a unique solution to colleges to address gaps in their expertise and skills needed to achieve a successful ERP implementation. This study explores the factors that …

Innovation Practices Of Entrepinays From Camarines Sur, Ma.Cresilda M. Caning, Divina M. Edralin

DLSU Business & Economics Review

Innovation as an output and as a process is the result of new combinations created by the entrepreneur (Schumpeter, 1934). In this exploratory study, we investigated the case of four women entrepreneurs from Camarines Sur to determine their innovation strategies and their implication to their business performance. We compared the degree by which these Entrepinays implement innovation practices based on the OSLO Innovation Measurement Framework. This framework specifies four types of innovation, namely: product, process, marketing, and organizational innovation. Based on the content analysis of our data gathered from the one-on-one interview, our results revealed that the Bicolana entrepreneurs implemented …

2018-2019 Financial Summary, Morehead State University. Budget & Financial Planning Office.

Morehead State University Financial Summaries Archive

2018-2019 Financial Summary of Morehead State University.

Healthcare Organization Change Management Strategies To Guide Information Technology With For Information Technology Change Initiatives, Sharita Dianthe Speed-Crittle

Walden Dissertations and Doctoral Studies

As technology and organizations continue to increase in complexity, a willingness to implement change management strategies for Internet technology (IT) change initiatives is necessary in a healthcare setting. This multiple case study explored change management strategies that 3 hospital administrators at 3 different hospitals in the southeast region of the United States used to guide organizational IT change activities to avoid waste and increase profits. The conceptual framework for this study was Lewin's organizational change model and Kanter's theory of structural empowerment. Data were collected using semistructured interviews and a review of hospital documentation from the 3 hospitals. The data …

Internal Control Strategies For Compliance With The Sarbanes-Oxley Act Of 2002, Grant J. Lee

Walden Dissertations and Doctoral Studies

Publicly traded corporations have dedicated time and money to adhering to the requirements of the Sarbanes-Oxley Act (SOX) of 2002; however, some companies face challenges in internal control compliance with SOX. Using the transformational leadership theory as the conceptual framework, the purpose of this multiple case study was to explore the strategies chief financial officers (CFOs) used to comply with corporate financial internal control policies. Data were collected using face-to-face, semistructured interviews with 3 CFOs of publicly traded manufacturing companies in Michigan and a review of documents. The selection criteria for participants included CFOs who have experience in SOX implementation …

The United Nations’ 2030 Agenda For Sustainable Development And The Impact Of The Accounting Industry, Jessica Long

Honors College Theses

No abstract provided.

Strategies To Implement Efficient Closing Cycles, Mary Christine Scott

Walden Dissertations and Doctoral Studies

Many financial leaders lack strategies to make the timely fiscal reporting needed for business to obtain profitability, competitive advantage, and sustainability. The purpose of this single case study was to explore successful strategies used to complete efficient closing cycles to evaluate performance and support business decisions. The conceptual framework for this study was process improvement and the theory of constraints. Data were collected from semistructured interviews with 5 purposively selected leaders; data were supplemented with information from the organization's website and print materials. Financial leaders who had developed successful strategies to complete timely financial statements were selected to participate in …

Strategies For Ensuring The Timeliness Of Small Business Financial Reporting In Nigeria, Nanzing Nangil Nden

Walden Dissertations and Doctoral Studies

Small business owners in Nigeria submit financial reports to regulators and stakeholders, and they often lack strategies to ensure timeliness in the Nigeria report rendition. Lack of accounting competence and audit lag in the preparation, rendition, and submission of financial statements and reports are some of the contributors to this lack of timeliness. The purpose of this multiple case study was to explore strategies that owners of small businesses used to ensure timeliness of financial reporting. The population for this study was 5 owners of small businesses in Nigeria. Management by objectives and Hoshin Kanri were the conceptual framework for …

Two Studies Analyzing The Effects Of Business Case And Paradoxical Cognitive Framing On Sustainability Decision Making, Nadra Pencle

Electronic Theses and Dissertations

These two companion studies theoretically and empirically examine managers' use of different cognitive frames in decision-making related to corporate sustainability. Study I is a theoretical undertaking aimed at highlighting potential zones of investigation arising from the introduction of paradox theory into managerial accounting. First, I examine extant literature on paradoxes to garner an understanding of its evolution and application in the management and psychology domains. Second, I use current constructs and typologies to identify multiple sustainability and managerial accounting tensions as paradoxical. Third, I make recommendations on how to apply paradox theory more effectively to the corporate sustainability tensions I …

Preventive Strategies To Reduce Discrimination Lawsuits Against Restaurants, Kenneth James Welch

Walden Dissertations and Doctoral Studies

Discrimination lawsuits can bankrupt organizations and are a continuous problem for many organizations. The purpose of this multiple case study was to explore strategies restaurant managers used to deter discrimination lawsuits. The conceptual framework for this study was a theory of 4Cs, which represent critical thinking, collaboration, communication, and creativity. The targeted population consisted of 10 restaurant managers who have implemented successful strategies that reduced discrimination lawsuits, work in the Boston metropolitan area, and have 10 years of recent experience in the restaurant industry. Data were collected from face-to-face semistructured interviews, direct observation, and review of company document. Data analysis …