Digital Commons Network^™

Operational Factors Influencing Branch Revenue In Multi-Branch Child Therapy Services, Muhammad Luthfi

Jurnal Administrasi Bisnis Terapan

The management of multi-branch child therapy services requires a strong understanding of operational factors that contribute to revenue performance. This study aims to analyze the relationship between operational days, occupancy rate, service attendance, and the number of practitioners in relation to branch revenue within a child therapy service organization operating in urban areas in Indonesia. A quantitative cross-sectional design was employed using operational data collected from 24 child therapy services. This study employed a quantitative cross-sectional design using branch-level operational data collected in December 2025 from 24 child therapy service branches. Multiple linear regression analysis was conducted to examine the …

Faktor Yang Mempengaruhi Niat Investasi Cryptocurrency Ditinjau Dari Unified Theory Of Acceptance Dan Use Of Technology (Utaut): Tinjauan Literatur, Muazila Norisnita, Selvi Permata Groda

Jurnal Administrasi Bisnis Terapan

This study aims to examine the implementation of the Unified Theory of Acceptance and Use of Technology (UTAUT) in the context of cryptocurrency investment intentions. UTAUT is a modern technology acceptance theory, developed from earlier models of technology adoption, and is commonly used to explore user acceptance of new technologies. In this context, it is applied to cryptocurrency, a relatively new form of investment that relies on technology not previously used in traditional investment instruments such as stocks, commodities, bonds, or mutual funds. UTAUT consists of four key constructs that explain individuals' intention and behavior in adopting a technology: effort …

A Quantitative Analysis Of Corporate Social Responsibilities In Ghana, Musah Dumah, Juliet Yaa Boateng

Business Management Review

This study investigates the impact of corporate social responsibility (CSR) on financial performance of banks on the Ghana Stock Exchange from 2019-2023. The research used a descriptive approach and the panel data regression analysis to examine how social, environmental, and economic dimensions of CSR influence Return on Assets (ROA), Capital Adequacy Ratio (CAR) and Return on Equity (ROE). The results indicate significant positive link between social and environmental dimensions of CSR and both ROA and ROE, which aligned with both the stakeholder and the resource-based view (RBV) theories as these theories talk about serving the interest of stakeholders and efficient …

Green Banking Disclosure And Financial Trade-Offs: Evidence From Indonesia’S Banking Sector, Nafis Dwi Kartiko, Amrie Firmansyah

Bulletin of Monetary Economics and Banking

This study explores the relationship between green banking disclosure, firm performance, and firm value, with firm size and age as moderating variables. The study analyzed 578 observations from 43 banking companies in Indonesia. The findings reveal that green banking disclosure significantly negatively impacts firm performance and value, suggesting that green banking efforts may not always yield positive shortterm financial outcomes. However, firm size and age were found to moderate these relationships. Based on these findings, the study highlights the importance of carefully designed green banking strategies and a deeper understanding of their financial impacts by banking management. It also emphasizes …

Using Emerging Technologies In The Introductory Managerial Accounting Course To Increase Interest In The Accounting Major And Technology Competencies, Ouadie Akaaboune, Michelle Freeman, Mark Friedman

Faculty Open Access Works

Including technology in the accounting curriculum encourages the adoption of active learning whereby students explore accounting from an individualized manner that better engages students, motivates them to problem solve, and hopefully, allows them to enjoy the learning process and gain more from it. From a curriculum planning standpoint, the introduction of active learning-based technology curriculums also provides information about the perceptions students have about themselves, the accounting profession, and the role technology plays in accounting. Collectively, all this information can be used to guide student interest in accounting as an academic major.

This research article studies the implementation of Cuddly …

Xbrl-Formatted Financial Reporting And The Feedback Effect Of Price, Young Jun Cho, Ying-Chi Huang, Holly I. Yang

Research Collection School Of Accountancy

We examine whether the SEC’s XBRL-formatted financial reporting mandate allows investors to better process public financial information, reducing the extent to which managers learn private information from stock price. We find a significant decrease in the investment-price sensitivity for firms that started to file their 10-Ks in an XBRL format, consistent with a reduction in the cost of information processing crowding out private information in stock price. We also find that the decrease in the investment-price sensitivity associated with XBRL adoption is more pronounced for firms with higher business and information complexity and for firms with higher incentives for managers …

Non-Audit Services And Knowledge Spillover: Evidence From Audit Hours And Billing Rates, Jaeyoon Yu, Yongsuk Yun, Yoonseok Zang

Research Collection School Of Accountancy

Using audit hours from firms listed on the Korea Exchange as a direct proxy for audit effort, this study examines whether non-audit services (NAS) purchased from audit firms improve audit efficiency. Our results reveal that the ratio of NAS fees to total fees paid to audit firms is associated with lower audit hours and audit fees, but it is not significantly related to audit billing rates. The reduction in audit effort associated with NAS is more pronounced when NAS provided are audit-related, and for clients who hire Big 4 auditors, have short-tenured auditors, and report a profit. Further, using path …

Firm-Level Political Risk And Earnings Manipulation, Hui Liang James, Thanh Ngo, Jurica Susnjara

Accounting, Finance, Information Systems, and Business-Law Faculty Publications and Presentations

Using recently developed proxies for firm-level political risk and earnings manipulation, we test the limited attention theory. Contrary to Hirshleifer and Teoh’s core prediction that investor attention is associated with less managerial manipulation, we find that firm-level political risk, serving as a proxy for investor attention, is positively associated with manipulative earnings management, using both accruals and real activities. The results are robust to alternative proxies for political risk and earnings manipulation, various techniques addressing endogeneity concerns, and subsamples of firms with different earnings manipulation incentives. Moreover, we find that the negative relation between earnings manipulation and subsequent operating performance …

Information Sharing Within Institutional Investor Networks, Wei Ting Loh

Research Collection School Of Accountancy

This study examines whether information sharing occurs within institutional investor networks. I identify networks of institutional investors who share common investments and find that in-network investors earn significantly higher returns than other investors of the same firm, suggesting that valuable private information is shared within these networks. I also find that ownership by investor networks is associated with speedier price discovery and incorporation of more firm-specific news in prices, consistent with information sharing facilitating efficient price formation. In addition, ownership by network investors is associated with higher information risk as reflected in the probability of informed trading and market liquidity. …

Regulatory Influence, Corporate Governance And Esg Transparency: Evidence From Emerging Economies, Wafaa Salah

Business Administration

In response to the increasing global demand for sustainable practices, the Egyptian Financial Regulatory Authority [1] issued decree 107 in 2021, mandating that Egyptian listed non-financial firms with issued capital of at least EGP 100 million disclose their ESG practices annually, thereby aligning their practices with international sustainability standards. The objective of this study is to investigate the impact of leverage and independence of audit committees on the level of ESG disclosure. Also, it is to examine the moderating effect of Decree 107 on the relationship between leverage and ESG disclosure. A panel data analysis is employed using a balanced …

Management Compensation And Tax Avoidance: The Moderating Role Of Audit Quality, Asmaa A. Elsayed Mrs, Sadek Hamed Mostafa Prof., Dina Elsayed Mostafa Dr.

Business Administration

Tax avoidance has attracted substantial interest from researchers, regulators, and policymakers worldwide due to its significant impact on society as a whole. However, the majority of existing research focuses on developed countries, and the results are inconsistent. Thus, this research investigates the effect of management compensation on tax avoidance as well as the moderating role of audit quality, measured by auditor specialization, in this relationship. The sample includes 352 observations from 44 Egyptian firms listed on the EGX100 for the period 2016 to 2023. Using fixed-effects multiple regression, the findings indicate a significant positive relationship between management compensation and tax …

Strategies Some Small Business Owners Use To Implement New Accounting Technology, Susie Annmarie Stewart-Branch

Walden Dissertations and Doctoral Studies

Abstract Small business owners often face challenges when implementing accounting information systems, resulting in inefficiencies and reduced competitiveness. The study was grounded in the technology acceptance model (TAM), which guided examination of how small business owners implemented, evaluated, and sustained accounting software use while addressing implementation challenges and leveraging internal and external support. Data were collected through semi-structured interview questions from six small business owners who used accounting software such as QuickBooks, and thematic analysis identified five themes: (a) change management and organizational culture, (b) importance of external support and strategic partnerships, (c) measuring effectiveness through operational and client metrics, …

Business Communication Barriers In An Export-Oriented Company: A Case Study Of Pt. Xyz, Sartika Ekadyasa, Arius Krypton

Jurnal Administrasi Bisnis Terapan

This study examines business communication barriers faced by PT. XYZ, an export-oriented company engaged in international business cooperation. Using a qualitative case study approach, data were collected through observation, in-depth interviews, documentation, and literature review. The findings indicate that business communication is influenced by multiple interrelated barriers, including socio-anthro-psychological, technical, and ecological factors, which affect communication effectiveness during coordination, negotiation, and relationship management with foreign business partners. These barriers shape the quality of mutual understanding, trust, and operational efficiency in cross-border interactions. The study highlights the importance of integrated communication strategies that address social, cultural, psychological, technical, and environmental dimensions …

Applying Total Quality Management And Auditor Size Theories To Audit Quality: Evidence From Tanzanian Auditing Firms, Freddy Chaula, Henry Zeno Chalu, Paul Ambege

Business Management Review

Amid mixed global findings on the determinants of audit quality, particularly in emerging markets, the role of engagement team competence and audit firm size remains underexplored. This study investigates the relationship between engagement team competence, audit firm size, and audit quality in Tanzanian auditing firms. The hypotheses were tested using PLS-SEM based on data obtained from a cross-sectional survey of 147 Tanzanian audit partners. Audit firm size (β = 0.309, p < 0.01) and engagement team competence (β = 0.567, p < 0.01) were found to have significant positive effects on audit quality. These results suggest that audit quality is significantly enhanced by audit firm size and engagement team competence, thus supporting total quality management and auditor size theories. These findings highlight the need for regulators to strengthen auditor competence and to support the growth of small auditing firms, thereby enhancing their capacity, resources, and the overall audit quality. For auditing firms, the findings underscore the need to develop engagement team competence through initiatives such as professional training, mentoring, and knowledge-sharing programs. Additionally, firms should expand their capacity to strengthen audit quality. While focused on the Tanzanian context, the findings offer broader insights for improving audit quality in developing economies.

Collaboration Of Economic Institutions Based On Empowerment Programs To Strengthen Food Security: The Case Of Laying Hens In North Gorontalo, Karin Safitri

Jurnal Administrasi Bisnis Terapan

This study analyzes the role of economic institutional cooperation in strengthening food security through the development of laying hen farming in North Gorontalo Regency. Eggs are positioned as a strategic animal food due to their nutrient density and affordability for households, while also being relevant to the agenda of improving nutritional status through government programs. This study examines how the synergy of village and community institutions (e.g., Village-Owned Enterprises, cooperatives, and livestock groups) with regional livestock empowerment programs (e.g., the 2 Goats 10 Chickens/G2-10 Movement) and the national Free Nutritious Meals (MBG) program can strengthen production capacity, expand the farmer …

The Impact Of Premium Income And Claim Expenses On Property Insurance Underwriting Results, Debrina Vita Ferezagia, Marta Yuniar, Finisha S. Hardanto

Jurnal Administrasi Bisnis Terapan

ABSTRACT

The objective of this study is to examine the influence of premium income and claim expenses on the underwriting outcomes of property insurance. Property insurance is a form of insurance that provides protection for property against potential hazards, including fire, theft, and damage caused by natural catastrophes. The data were analyzed utilizing IBM SPSS Statistics 25. The data indicates that both premium income and claim expenses have a substantial influence on underwriting results. However, it is important to note that only premium income has a substantial influence on underwriting performance, accounting for an effective contribution of 83.3%. The coefficient …

Financial Ratios And Stock Volatility: Empirical Evidence From The Banking Sector, Rahma Tri Benita

Journal of Accounting Auditing and Business

Banking stock price volatility is closely related to company performance and fundamental indicators. This study analyzes the short-term and long-term relationships between financial ratios and stock price volatility in the banking sector. Based on the results of the long-term correlation, the Price to Earnings Ratio (P/E) and Dividend Yield (DY) variables are proven to be dominant factors influencing volatility because they are directly related to stock price movements. In the short-term correlation between state-owned banks, there is an inverse relationship between Price to Book and ROE, and Debt to Equity has a significant negative effect on Return on Assets and …

Analysis Of The Determinants Of Cash Holdings And The Implications For Local Government Spending Effectiveness In West Java, Ismail Marzuki Randos, Nia Suciyati

Journal of Accounting Auditing and Business

Cash management is fundamental to sustaining uninterrupted local service delivery and supporting credible budget execution. In West Java, municipal cash holdings exhibited fluctuations over 2019–2023, with only a limited number of districts/cities consistently maintaining cash holdings ratios above the operational sufficiency threshold. This study examines (i) the determinants of cash holdings Capacity and (ii) the relationship between cash holdings and expenditure effectiveness. Cash Holdings Capacity is classified as sufficient when the cash holdings ratio exceeds 100%, whereas Expenditure Effectiveness is classified as effective when the effectiveness ratio exceeds 90%. The quantitative analysis applies binary logistic regression to 27 districts/cities in …

The Determinants Of Internal Fraud Using The Fraud Hexagon Framework: A Study Of The Banking Sector Listed On The Indonesia Stock Exchange, Annisa Zikria, Srihadi Winarningsih, Faoziah Ulfah Fatmawati

Journal of Accounting Auditing and Business

This study examines the determinants of internal fraud in Indonesian listed banks by applying the Fraud Hexagon framework (pressure, opportunity, rationalization, capability, arrogance, and collusion) to the banking sector on the Indonesia Stock Exchange (IDX) over 2020–2024. Internal fraud is operationalised as the number of internal fraud cases disclosed in each bank’s annual report during the study period. The analysis uses a balanced panel of 23 banks across five years (total 115 observations) and estimates a panel least squares model with cross-section fixed effects to control for time-invariant heterogeneity across banks. Pressure is proxied by the non-performing loan ratio, opportunity …

Assessing The Influence Of Audit Committee Characteristics On The Effectiveness Of Risk Management Practices In Public Statutory Corporations In Tanzania, Gerald J. Soi, Siasa Issa Mzenzi, Said Suluo

Business Management Review

This study was conducted to examine the influence of audit committee characteristics on the effectiveness of risk management in Public Statutory Corporations (PSCs) in Tanzania, and the moderating effect of the size of an entity on this relationship. A structured questionnaire was used to collect data, which was completed by 424 chief internal auditors and directors of finance from PSCs across various Tanzanian regions, and analysed using SmartPLS (PLS-SEM) version 4.0. The findings indicate that the expertise of the audit committee and the frequency of meetings with a substantive risk agenda positively influence risk management effectiveness in PSCs. Conversely, the …

Audit Expectation Gap Factors And Stakeholders’ Confidence In Nigerian Quoted Firms, Abdul-Azeez Adeniyi Alao, Okikijesu Olaide Olaniyan, Olumayowa Ayorinde Jacob

Journal of Accounting Auditing and Business

The Audit Expectation Gap (AEG) has emerged as a demanding concern in the auditing profession, with far-reaching implications for corporate governance, financial reporting, and stakeholder trust; hence, this study investigated the effect of the AEG factors on the stakeholders’ confidence in Nigerian quoted firms. The study employed a cross-sectional survey research design, while a total of one hundred and three (103) valid responses were used for the analysis. The data was analysed via the regression analysis with the aid of the Statistical Packages for the Social Sciences (SPSS) at a 5 per cent level of significance. The findings revealed that …

Exploring The Determinants And The Effects Of Crypto Assets, Qiu Zheng

Graduate Theses, Dissertations, and Problem Reports (ETD)

This dissertation consists of three studies that primarily delve into the factors influencing and outcomes of firms’ crypto assets. The first paper examines the association between corporate crypto assets and firms’ credit ratings. Using a large sample of U.S. public firms, we find that firms holding crypto assets receive significantly better future credit ratings, particularly when their activities are related to crypto mining, which generates relatively stable cash flows. However, crypto exposure also increases disagreement among credit rating agencies, reflecting the uncertainty associated with evaluating crypto-related risks. This effect is more pronounced when firms operate in less transparent information environments …

Determinants Of Forward-Looking Information Disclosures Among Nonfinancial Firms In An Emerging Economy, Ikponmwosa Michael Igbinovia, Oluwaseun Joy Rapheal

Journal of Accounting Auditing and Business

The disclosure of Forward-looking information (FLI) is non-mandatory. The study investigates the determinants of FLI by examining specific corporate governance and firm-level variables known from disclosures literature to be core determinants of voluntary disclosures. The investigation relied on data from 29 non-financial listed companies in a developing country over the period 2018 to 2023. From a positivist philosophy, the study adopted a quantitative approach. The authors employed a comprehensive methodological approach, involving the use of Descriptive Statistics, Panel Correlation, Panel Hausman Test, and the Panel Random Effects Model (REM). A balanced panel of 174 firm year observations was used to …

Agile And Lean Frameworks For Enhancing Accountability And Efficiency In Public Financial Management Systems In Emerging Economies, Mercy Amuna, Eunice Acheabea Offei, Omowumi Folorunso, Charles Zormelo

Student Publications

Findings: This review reveals that Agile and Lean frameworks dramatically improve public financial management by improving fiscal accountability, budgeting efficiency, and service delivery. Drawing on 49 studies published between 2010 and 2025, the majority from emerging economies with selected comparative OECD cases, budgeting and procurement reforms emerged as the dominant sectors analysed. Agile’s iterative and adaptive approach allows governments to make real-time adjustments to budgets, enhancing the economy’s response to economic developments and crises. They focus on reducing waste and financial planning to ensure that public funds are allocated efficiently and effectively. Similarly, Rwanda and Nigeria demonstrate the benefits of …

Trump Accounts: New Irs Guidance On A New Retirement Account For Children, Heath Mcconnell, Michelle Freeman

Faculty Open Access Works

Excerpt: 

Among the changes made by the One Big Beautiful Bill Act (OBBBA) was the creation of a new type of account called the “Trump account.” In simple terms, these accounts are designed to allow individuals under age 18 to begin saving for retirement, typically through contributions made by their parents or other eligible contributors. This article will begin with a discussion of the underlying reasons for creating these accounts and their enactment as part of the OBBBA. Following that, it will discuss the rules relating to these accounts from both the OBBBA’s statutory language as well as recently published …

Freedom Of Expression Protection And Corporate Concealment Of Bad News: Evidence From State Anti-Slapp Laws, Jimmy Lee, Shaphan Ng, Il Sun Yoo, Liandong Zhang

Research Collection School Of Accountancy

The protection of free speech enhances the ability of various public stakeholders to disseminate privately observed adverse information about public firms, making it difficult for corporate managers to conceal negative information about their companies. Using the staggered enactment of anti strategic lawsuit against public participation (anti-SLAPP) laws across U.S. states as a shock that strengthens free speech protection, we show that stronger protection is associated with less concealment of bad news. This is evidenced by a lower likelihood of stock price crashes, a decreased probability of accounting fraud, and an increased frequency of firm-initiated negative press releases. These results are …

Peer Effects Of Corporate Disclosures: Evidence From The Registration-Based Ipo System In China, Ruilin Liu, Beng Wee Goh, Dan Li, Zheyuan Zhang

Research Collection School Of Accountancy

China launched the registration-based IPO system in 2019 whereby all firms listed on the newly established STAR board (“peer firms”) are required to disclose specific innovation and industry-related information in their prospectus. Using this event as a quasi-experiment, our study investigates the causal effects of peer firms’ disclosures on individual firms’ disclosure strategy. We find that individual firms’ management earnings forecast (MEF) precision, both its form and width, significantly decreases when peer firms disclose more information during the IPO period. In cross-sectional analyses, we find this effect to be more pronounced for individual firms that are likely to experience greater …

Does Auditor Quality Enhance Csr Disclosure?, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo, Yanping Xu

Research Collection School Of Accountancy

We investigate the relation between auditor quality and client firms’ corporate social responsibility (CSR) disclosure. Using an international sample of firms from 36 countries over the period 2009–2018 and a measure of the extent of CSR disclosure from Bloomberg, we find strong evidence that client firms with higher quality auditors provide more CSR disclosure. In cross-sectional analyses, we show that the relation between auditor quality and CSR disclosure is accentuated when the information environment is poorer and when the financial reporting environment and the legal institutions are weaker. Lastly, we document that firms with higher quality auditors also exhibit better …

Corporate Disclosure Meets Natural Language Processing: Topic Modeling, Disclosure Strategy, And Audit Implications, Wanxin Yu

2026

Corporate disclosures serve as a critical channel for firms to communicate their financial performance, strategic initiatives, and firm-specific risks. In recent years, rapid advances in natural language processing (NLP) have provided powerful new tools for extracting insights from the growing volume and complexity of corporate disclosures. This dissertation consists of three studies that explore how advanced textual analysis can reveal deeper insights into corporate disclosures, managerial behavior, and auditor practices.

The first paper (co-authored) develops a topic-based approach to measuring the substantive content of risk factor disclosures. Using an embedding-based topic modeling framework, we identify 30 interpretable risk topics and …

Prosocial Ceos And Accounting Manipulation, Mei Feng, Weili Ge, Zhejia Ling, Wei Ting Loh

Research Collection School Of Accountancy

This paper examines the association between chief executive officers’ (CEOs’) prosocial tendency and their firms’ likelihood of accounting manipulation. We measure CEOs’ prosocial tendency based on their involvement with charitable organizations. We find that prosocial CEOs are less likely to engage in accounting manipulation, as proxied by material non-reliance restatements and SEC or DOJ enforcement actions. The effect is more pronounced when CEOs are involved with charities that directly aim to improve the welfare of others and when they face stronger incentives to misreport. These results continue to hold in analyses of changes in CEOs’ prosocial tendency around turnover events. …