Business Commons^™

Moderator Effect Of Audit Committee On Earnings Management And Board Diversity, Mohammed Ibrahim, Nasir Mohammed, Mohammed Abubakar Hamza

International Journal of Management, Finance and Accounting

This study examined the effect of board diversity, audit committee and earnings management of oil and gas (o&g) companies listed in Nigeria stock exchange. Female directors and foreign directors served as proxies for board diversity, audit committee independence and meeting frequency were moderating variables to study possible discretionary accruals in earnings. Eleven o&g companies in Nigeria that were listed that had consistently produced audited yearly financial reports from 2009 to 2019 were employed to accomplish the study's goals. Regression models with fixed and random effects were utilised in the investigation. The outcome showed that earnings management and the board diversity …

Boyer Model Of Scholarship In Practice, Tony Shannon

International Journal for Business Education

The four types of scholarship in the Boyer framework are relevant to teaching or training at any level of post-secondary education, both directly in terms of knowledge and indirectly through the impact of enthusiasm [2,9]. This outline is a simplified introduction to the salient features of the system, with some general examples of what each type could mean in practice. The boundaries of the types are fluid and can overlap in theory and in practice [4,6].

Summary Of And Comments On Strengthening Skills: Expert Review Of Australia's Vocational Education And Training System, Steven Joyce

International Journal for Business Education

The following extracts have been compiled in this order to give a feeling for the total report (168 pages). The order of what follows is quite different from Joyce. It has been summarised this way for the benefit of readers who are not involved in the VET sector on a day-to-day basis. Most of the data are from 2017-2018. The summary is by Tony Shannon; it has no official status. To give perspective to this important report, the summary and comments are in three parts, namely,

• A general view of Australian Vocational Education & Training
• Recommendations – road map
• Some …

Report Of The Independent Review Of Freedom Of Speech In Australian Higher Education Providers, Tony Shannon

International Journal for Business Education

This summary does not claim to be preferred in any way to a reading of the complete report with its succinct and simple recommendations, including “A Model Code for the Protection of Freedom of Speech and Academic Freedom in Australian Higher Education Providers”. The review is an important document for all institutions dedicated to teaching, particularly at the tertiary level, in having a shared understanding of freedom of speech within an institution.

The Review involved a two-stage consultation process with universities and other stakeholders between November 2018 and March 2019, and it also considered recent pertinent debates in Canada, New …

Lumina Review Of Learning Frameworks: Tools For Building A Better Educational Experience, Tony Shannon

International Journal for Business Education

A reason for summarising this document (Travers et al, 2019) is that the Lumina Foundation in the USA is one of the few educational think-tanks which seems to be aware of the effects on the workplace from the exponentially accelerating growth in soft-computing, especially artificial intelligence, which will be seen in the next fifteen years (cf. Jankowski and Marshall. 2017).

Do Bankrupt Firms Recognize Publicly Available Bad News In A Timely Fashion?, Mariem Khalifa, Samir Trabelsi

All Works

Abstract

Purpose – The purpose of this paper is to examine whether managers of bankrupt firms are more or less conditionally conservative in their financial reporting relative to non-bankrupt firms. The study further examines the cross-sectional differences in conditional conservatism among bankrupt and non-bankrupt firms. Design/methodology/approach – The study employs a sample of US firms to investigate conditional conservatism in firms that experience financial distress and go bankrupt relative to non-stressed non-bankrupt firms. The study also uses switching regression models to identify the drivers of the cross-sectional difference in conditional conservatism among bankrupt and non-bankrupt firms. Findings – Empirical results …

“Let’S Have A Chat:” Applying Chatgpt And Other Large Language Models To The Practice Of Forensic Accounting, Daniel Street, Joseph Wilck

Faculty Journal Articles

ChatGPT has captured the popular imagination because of its conversational voice, its wide scope of ‘knowledge’, and far-ranging abilities. In this paper, we use an innovative interview method to introduce CPAs to ChatGPT, its development, and the current state of its capabilities. We then draw upon our own expertise to discuss the evolution of large language models, suggest applications of large language models (LLMs) in the field of accounting, critically evaluate LLMs’ current strengths and weaknesses, and propose five principles to effectively and safely leverage LLMs in the accounting domain.

Is Anything Left Of The Debate About The Sources Of Growth In East Asia Thirty Years Later?, Jesus Felipe, John Mccombie

Angelo King Institute for Economic and Business Studies (AKI)

The year 2023 commemorates the 30th anniversary of the publication of the influential, yet controversial, study The East Asian Miracle report by the World Bank (1993). An important part of the report’s analysis was concerned with the sources of growth in East Asia. This was based on the neoclassical decomposition of growth into productivity and factor accumulation. At about the same time, the publication of Alwyn Young’s (1992, 1995) and J-I Kim and Lawrence Lau’s (1994) studies, and Paul Krugman’s (1994) popularization of the “zero total factor productivity growth” thesis, led to a very important debate within the profession, on …

Impact Of Audit Time Pressure On Audit Quality, Janae Monet Mcclam

Doctoral Dissertations and Projects

This quantitative research correlational study aimed to determine the effects of time budget pressure on the auditor and whether those effects impact audit quality. The study population consisted of active external auditors registered with a certified public accounting (CPA) license, employed by CPA firms, who hold a minimum of a bachelor's degree in accounting, and have at least one year of accounting experience auditing financial statements. The population consisted of 1,072. The sample size was 283 participants, and the number of respondents was 287. This study contains two dependent variables, auditor judgment and audit quality, and one independent variable, time …

The Merchant And The Mathematician: Commerce And Accounting, Graziano Gentili, Luisa Simonutti, Daniele C. Struppa

Journal of Humanistic Mathematics

In this article we describe the invention of double-entry bookkeeping (or partita doppiaas it was called in Italian), as a fertile intersection between mathematics and early commerce. We focus our attention on this seemingly simple technique that requires only minimal mathematical expertise, but whose discovery is clearly the result of a mathematical way of thinking, in order to make a conceptual point about the role of mathematics as the humus from which disciplines as different as operations research, computer science, and data science have evolved.

Bearer Negotiable Instruments: Addressing A Financial Intelligence Gap And Identifying Criminogenic Weaknesses, Hollis B. Kegg

Dissertations, Theses, and Capstone Projects

Bearer Negotiable Instruments (BNI) are a long-standing category of financial instruments used to transfer large amounts of money in ways that may not be subject to regulation, reporting, tracking, review, or oversight. There is limited information available on BNIs, and no evidence that any studies have been undertaken on BNIs alone, much less reported. Increasingly, BNIs are being used for illegal purposes including money laundering. This study gathers information about their characteristics, nature, purpose, legal status, and numbers. It also focuses on the crime risks associated with BNIs, the crime opportunities they facilitate, and the criminal weaknesses in the financial …

The Futures Of Learning 3: What Kind Of Pedagogies For The 21st Century?, Cynthia Luna Scott

International Journal for Business Education

Since the emergence of a global movement that calls for a new model of learning for the twenty first century, it has been argued that formal education must be transformed to enable new forms of learning that are needed to tackle complex global challenges. Literature on this topic offers compelling arguments for transforming pedagogy to better support acquisition of twenty-first century skills.

What Kind Of Pedagogies For The 21st Century?, Cynthia Luna Scott

International Journal for Business Education

Since the emergence of a global movement that calls for a new model of learning for the twenty first century, it has been argued that formal education must be transformed to enable new forms of learning that are needed to tackle complex global challenges.

Reflective Journals, Tony Shannon Am

International Journal for Business Education

A reflective journal helps to think honestly about one’s actual thinking. This can be uncomfortable at first!

Marijuana Liberalization And Public Finance: A Capital Market Perspective On The Passage Of Medical Use Laws, Stephanie F. Cheng, Gus De Franco, Pengkai Lin

Research Collection School Of Accountancy

We find that the staggered passage of state-level laws that legalize marijuana for medical use increases states' borrowing costs by 7–9 basis points. Consistent with economic theory on substance use suggesting that marijuana legalization increases local consumption of the drug (by expanding its availability and reducing its perceived risks), we predict and find that increased consumption represents an important mechanism that explains the higher state bond spreads. We also show that following such laws’ passage, states incur higher marijuana-consumption-related expenditures, including for police, corrections, and public welfare.

Uk Universities Face Their Toughest Test, Andrew Jack

International Journal for Business Education

The School of Oriental and African Studies seemed a symbol of stability when it celebrated its centenary in 2016 by taking over and renovating the University of London’s imposing Senate House building in central London. It was a bold move to lure the best students. But just three years later its future has become much shakier, with its undergraduate intake down 40 percent and a £7m operating deficit. “The competition is brutal,” says Professor Stephen Hopgood, Soas’s international pro-director. “We are small and specialist, and if undergraduate fees are cut, it’s going to be very hard for an institution of …

Ceo Marital Status And Dividend Policy, Md Noman Hossain, Monika K. Rabarison, Brandon Ater, Christian K. Sobngwi

School of Accountancy Faculty Publications

We investigate whether and how CEO marital status is related to dividend policy. We find that firms run by single CEOs are less likely to pay dividends. Further analyses reveal that the aforementioned relation is stronger for single CEOs who are more risk-seeking, have compensation packages with lower pay-performance sensitivity, are less conservative, or are less engaged in corporate social responsibility activities. Our results hold in multiple robustness and endogeneity tests, including propensity score matching, difference-in-differences estimation, and an instrumental variable regression. Overall, our findings contribute to the literature highlighting the importance of CEOs' personal attributes for corporate decisions.

Auditing Standards Board (Asb), Meeting Highlights, January 30-31, 2023 Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb), Meeting Agenda, January 30-31, 2023, Virtual (Times Are Est), American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb), Meeting, January 30-31, 2023 High Level Highlights, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

The Effect Of Firm Size And Financial Distress On Going Concern Audit Opinion, Muhammad Arya Lokamandala, Poppy Sofia Koeswayo, Devianti Yunita Harahap

Journal of Accounting Auditing and Business

This study aims to analyze the effect of firm size and financial distress on the reception of the going concern audit opinion in the Accommodation and Food and Beverages Sub-Sector listed in the Indonesian Stock Exchange between 2019 and 2021. This study employed the quantitative approach and the methods of descriptive and verification analysis. The data analyzed in this study came from secondary sources. The data were analyzed using descriptive and logistic regression analysis. These analyses show that firm size and financial distress do not significantly impact the going concern audit opinion in the Accommodation and Food and Beverages sector …

Prosedur Pengajuan Klaim Secara Offline Dan Online Terhadapprogram Pensiun Pertama Di Pt Taspen (Persero) Cabang Bogor, Fia Fridayanti Adam, Ilmarusyania Ilmarusyania

Jurnal Vokasi Indonesia

PT TASPEN (Persero) merupakan Badan Usaha Milik Negara (BUMN) yang ditunjuk oleh pemerintah untuk melakukan penyelenggaraan dan pengelolaan Program Pensiun untuk Aparatur Sipil Negara (ASN). Program Pensiun bertujuan untuk memberikan penghasilan dan meningkatkan kesejahteraan pegawai saat berhenti bekerja atau memasuki usia pensiun. Salah satu jenis manfaat Program Pensiun yang diselenggarakan oleh PT TASPEN (Persero) adalah Program Pensiun Pertama yang bertujuan untuk memberikan hak pensiun setiap bulannya ketika peserta mencapai batas usia pensiun. Dalam pelaksanaan pengajuan klaim pensiun terdapat prosedur yang jelas dan sederhana untuk mencapai sistem pelayanan yang baik. Prosedur pengajuan di PT TASPEN (Persero) Cabang Bogor dapat dilakukan secara …

Model Spasial Data Panel: Indeks Harga Konsumenindonesia Di Masa Pandemi Covid-19, Debrina Vita Ferezagia, Dimas Anggara

Jurnal Vokasi Indonesia

Inflasi harga secara umum merupakan persentase perubahan indikator Indeks Harga Konsumen (IHK). Penelitian ini bertujuan untuk memodelkan indeks harga konsumen pada masa pandemi covid-19 . Data yang digunakan dalam penelitian ini bersumber dari data Badan Pusat Statistik yaitu: Indeks Harga Konsumen (IHK), harga beras, harga daging ayam ras, harga minyak goreng. Data yang bersumber dari Bank Indonesia yaitu jumlah uang yang beredar, tingkat suku bunga. Data yang bersumber dari Pusdatin Kementrian Kesehatan yaitu jumlah kasus terkonfirmasi positif covid 19. Peubah respons yang digunakan adalah IHK yang merupakan indikator terbaik yang mencerminkan perubahan harga eceran. Pendugaan parameter yang digunakan adalah model …

Analisis Sengketa Pajak Penghasilan Badan Atas Koreksi Biayapromosi Bagi End-User (Studi Kasus Pt Saf Tahun 2018), Aditya Avianti Ivah Komarasari, Arie Widodo, Titin Fachriah Nur Anwar

Jurnal Vokasi Indonesia

Penelitian ini membahas mengenai Analisis Sengketa Pajak Penghasilan Badan Atas Koreksi Biaya Promosi Bagi End-User (Studi Kasus PT SAF Tahun 2018). Penulisan ini bertujuan untuk menjelaskan dasar koreksi Direktur Jenderal Pajak dan Argumentasi dari Wajib Pajak (PT SAF) terkait sengketa atas biaya promosi yang dilakukan. Metode Penelitian yang dilakukan adalah menggunakan metode penelitian studi kasus dan studi pustaka. Dalam hal ini biaya promosi diberikan kepada end-user yang pada dasarnya informasi terkait penerima penghasilan tidak dapat disajikan seluruhnya pada daftar nominatif yang harus dilaporkan sebagai syarat pembebanan biaya. Berdasarkan hasil analisis, sengketa pajak timbul karena adanya perbedaan pendapat antara PT SAF …

Peran Regulasi Biaya Tes Antigen Dan Tes Pcrterhadap Penerimaan Departemen Laboratorium Rs X, Nia Murniati, Bulan Kamillah

Jurnal Vokasi Indonesia

Pemeriksaan Tes Antigen dan Tes Polymerase Chain Reaction (PCR) adalah langkah pertama dalam penegakan diagnosa Covid-19. Sejak kemunculannya di awal pandemi hingga terbitnya regulasi pemerintah tentang penyeragaman tarif yang mengatur ketentuan biaya pemeriksaan memberikan dampak terhadap penerimaan rumah sakit terutama pada Departemen Laboratorium. Regulasi pemerintah yang berkali-kali berubah terkait tarif biaya pemeriksaan menyebabkan rumah sakit tidak dapat memproyeksi penerimaan dari item pemeriksaan Tes Antigen dan PCR di Departemen Laboratorium. Penelitian ini bertujuan untuk melihat peran regulasi biaya tes antigen dan PCR terhadap penerimaan Departemen Laboratorium RS X, menggunakan metode kuantitatif berdasarkan data penerimaan Departemen Laboratorium RS X periode April 2021 …

Hubungan Antara Indeks Massa Tubuh (Imt) Denganbentuk Lengkung Kaki Pada Anak Usia Masa Kanak-Kanak Akhir, Zafira Jauza, Farahdina Bachtiar, Suci Wahyu Ismiyasa, Andy Sirada

Jurnal Vokasi Indonesia

Indeks Massa Tubuh (IMT) menjadi acuan yang digunakan untuk menentukan kategori komposisi berat badan. Pengukuran IMT juga berkaitan dengan status gizi yang mempengaruhi kesehatan seseorang. Pada anak-anak yang memiliki berat badan berlebihan, lengkung kaki cenderung datar (flatfoot) karena beban yang ditumpu tubuh lebih besar, sehingga dapat menyebabkan diantaranya nyeri, cedera, gangguan berjalan, dan ketidakseimbangan ketika berdiri lama. Oleh karena itu, penelitian ini bertujuan untuk mengetahui hubungan antara IMT dengan lengkung kaki pada anak usia masa kanak-kanak akhir (10 – 12 tahun). Desain penelitian ini menggunakan cross–sectional yang dilakukan dengan metode observasi dalam satu waktu tanpa adanya follow up atau berkelanjutan. …

Penyusutan Arsip Rekam Medis Di Rumah Sakit:Studi Kasus Rumah Sakit Vertikal Kemenkes, Susi Haryanti, Ratih Surtikanti

Jurnal Vokasi Indonesia

Studi ini menggambarkan penyusutan arsip rekam medis di rumah sakit vertikal Kementerian Kesehatan menurut Peraturan Menteri Kesehatan no. 269 Tahun 2008 tentang Rekam Medis. Rekam medis adalah berkas yang berisikan catatan dan dokumen tentang identitas pasien, pemeriksaan, pengobatan, tindakan dan pelayanan lain yang telah diberikan kepada pasien. Rekam medis merupakan bagian dari arsip sesuai dengan definisi arsip yang mengacu pada Undang-undang No. 43 Tentang Kearsipan sehingga kegiatan penyusutan akan mendukung proses pengelolaan rekam medis secara efisien. Kegiatan penyusutan rekam medis juga menjadi salah satu komponen akreditasi rumah sakit. Penelitian ini dilakukan untuk melihat dampak dari implementasi Permenkes no. 269 tahun …

Personal Financial Planning (Pfp) Sebagai Implementasipengentasan Fakir Miskin Di Indonesia, Kevin Exaudi Siregar, Filicia Fiona

Jurnal Vokasi Indonesia

Fakir miskin pada hakikatnya merupakan sumber daya manusia yang memiliki keterbatasan dalam memanfaatkan akses secara holistik untuk meningkatkan kondisi keuangan. UU No. 13 Tahun 2011 tentang Penanganan Fakir Miskin mengatur bahwa fakir miskin berhak untuk meningkatkan kondisi keuangan yang sustainable. Penelitian ini menjelaskan mengenai penerapan teori perencanaan keuangan bagi fakir miskin dalam mendukung peningkatan tingkat literasi keuangan masyarakat sebagaimana komitmen tinggi dari Otoritas Jasa Keuangan (OJK). Tujuan penelitian ini adalah sebagai pemecah batas-batas tertentu yang menghambat fakir miskin dalam meningkatkan kondisi keuangan. Metode penelitian yang digunakan melalui pendekatan kualitatif dengan analisis narasi. Hasil dari penelitian ini menunjukkan melalui personal financial …

Analisis Pengembangan Program Pendidikan Jarak Jauhprogram Pendidikan Vokasi Ui, Titis Wahyuni

Jurnal Vokasi Indonesia

Penelitian ini bertujuan untuk menganalisis kelayakan Program Pendidikan Vokasi Universitas Indonesia untuk mengembangkan program pendidikan/pelatihan jarak jauh. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif, yaitu dengan menggunakan data primer untuk mendapatkan informasi tentang minat dan jenis pelatihan yang dibutuhkan oleh masyarakat dan menggunakan metode wawancara untuk mendapatkan data tentang infrasinfratruktur serta media yang digunakan untuk pembelajaran/pelatihan jarak jauh di Program Pendidikan Vokasi UI. Data penelitian yang diperoleh melalui kuesioner dianálisis dengan analisis deskriptif. Sedangkan data hasil wawancara, diolah dan dianalisis dengan menggunakan analisis SWOT dalam beberapa tahap sehingga dapat diperoleh kesimpulan. Hasil penelitian ini adalah bahwa Sebesar 89,31% …

Audit Expectation Gap, Auditors' Statutory Duty And Financial Reporting Quality In Nigeria, Sani Alfred Ilemona, Ikpor I.M.

Journal of Accounting Auditing and Business

The study examined the impact of the audit expectation gap and auditors' statutory duty on financial reporting quality in Nigeria. Data for the study were obtained primarily through questionnaires administered to randomly selected 400 respondents comprising auditors, accountants, stockbrokers, and investors in various sectors of the Nigerian economy. Of the distributed questionnaires, 252 were received, representing a 63 per cent response rate. Multiple regression and t-statistical tools were employed to analyze the responses to the questionnaire designed to reflect five (5) Likert Scale on the impact of audit expectation gap and statutory duty of auditors (explanatory variables) on financial reporting …