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Articles 121 - 150 of 434
Full-Text Articles in Accounting
An Assessment Of Dual Audit Effect And Contagious Effect On The Audit Quality Of Non-Big N Cpa Firms For Chinese Companies In Different Markets, Meixin Wang
Lingnan Theses
External auditor is an independent agent to provide assurance about the validity of financial statements prepared by management to enhance the reliability of information in financial reports. As such, audit quality has long been a concern for all stakeholders and is a topic of on-going research interest. In China, the dual audit requirement for AB share companies and AH share companies started in 2001 was abolished in 2007 and 2010 respectively. This study attempts to examine whether there are dual audit effect and contagious effect on the audit quality of non-Big N audit firms for A share companies in different …
Auditing Standards Board (Asb) Meeting, July 22- 24, 2014, Montreal, Quebec; Highlights (Asb) Meeting, July 22- 24, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, July 22- 24, 2014, Montreal, Quebec; Highlights (Asb) Meeting, July 22- 24, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb), July 22-24, 2014, Meeting Agenda, Montreal, Quebec, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb), July 22-24, 2014, Meeting Agenda, Montreal, Quebec, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Do Firms’ Earnings Reported Under Ifrs 3r Reveal More About Future Earnings And Cash Flows? Evidence From The European Union, Lin Yuan Wang
Do Firms’ Earnings Reported Under Ifrs 3r Reveal More About Future Earnings And Cash Flows? Evidence From The European Union, Lin Yuan Wang
Lingnan Theses
Motivated by recent studies documenting inconsistent results regarding the benefits of adopting International Financial Reporting Standards (IFRS), the objective of this thesis is to examine the information value of firms’ earning reported focusing on IFRS 3 (Business Combination). IFRS 3 aims at providing systematic guidelines for acquirers of a business combination transaction to properly report identifiable assets and liabilities, to fairly measure goodwill and to disclose relevant information for investors’ evaluation. IFRS 3 was revised and became effective in July 2009. Opponents of the revised IFRS 3 (IFRS 3R) criticized the guidelines to have broadened the disconnection between current earnings …
Amendment To Statement On Auditing Standards No. 122 Section 920, Letters For Underwriters And Certain Other Requesting Parties, As Amended; Statement On Auditing Standards No. 129, American Institute Of Certified Public Accountants. Auditing Standards Board
Amendment To Statement On Auditing Standards No. 122 Section 920, Letters For Underwriters And Certain Other Requesting Parties, As Amended; Statement On Auditing Standards No. 129, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
User Experiences: Shared Services In Government Financial Management, Nauri D. Ahmed
User Experiences: Shared Services In Government Financial Management, Nauri D. Ahmed
Faculty Publications and Presentations
No abstract provided.
Editor's Note, Marites Tiongco
Drug Violence In Mexico And Its Impact On The Fiscal Realities Of Border Cities In Texas: Evidence From Rio Grande Valley Counties, Akinloye Akindayomi, Sergio Garcia
Drug Violence In Mexico And Its Impact On The Fiscal Realities Of Border Cities In Texas: Evidence From Rio Grande Valley Counties, Akinloye Akindayomi, Sergio Garcia
School of Accountancy Faculty Publications
This study examines the potential spillover effects of the Mexican drug war and its associated violence on the fiscal realities of the U.S. border counties. Specifically, we study descriptively the data from the Rio Grande Valley (RGV) counties of the state of Texas, placing it within the broader context of all Texas counties, and find initial evidence of possible ‘silver lining’ spilling over from Mexican drug violence to the U.S. border counties’ fiscal positions. Housing activities increase and property tax reliance decreases in RGV counties relative to other Texas counties (both border and non-border). We anticipate that the findings and …
A Domino Effect From Fairness To Online Customer Loyalty, Tuyet Mai Nguyen, Phong Tuan Nham
A Domino Effect From Fairness To Online Customer Loyalty, Tuyet Mai Nguyen, Phong Tuan Nham
DLSU Business & Economics Review
Distributive fairness, procedural fairness, and interactional fairness are often researched together in many previous studies. However, in order to explore the power of fairness, the second-order fairness needs to be created to find the way to customer loyalty. An online survey was developed and distributed in Vietnam. Seven hundred fifty-eight questionnaires were completed and analyzed using a two-step methodology (including confirmatory factor analysis and structural equation modeling). The results of the study showed that there is the domino effect to customer loyalty, which departs from fairness, with trust and customer satisfaction as two mediators.
The Philippine Cybercrime Prevention Act Of 2012: To Protect Or Destroy?, James Keith C. Heffron
The Philippine Cybercrime Prevention Act Of 2012: To Protect Or Destroy?, James Keith C. Heffron
DLSU Business & Economics Review
Relatively new breeds of technology-related felonies called “cybercrimes” have proven to be a bane to different sectors of society, especially to business. The glaring damaging effects that it has caused to different business industries cannot anymore be ignored. However, is the Philippines adequately protected? Are its present laws sufficient to tackle the prongs of this blight? On the contrary, are these laws too myopically focused on eliminating cybercrime that certain freedoms have been overlooked, or worse, compromised? The aim of this paper is to essentially give an overview of the current protection and its effects on our basic rights. A …
Decomposition Analysis Of Income Inequality In Eastern Visayas, Philippines, Moises Neil V. Seriño
Decomposition Analysis Of Income Inequality In Eastern Visayas, Philippines, Moises Neil V. Seriño
DLSU Business & Economics Review
This study aimed to explore and decompose income inequality in Eastern Visayas, Philippines into the following factors: location (urban-rural), age, educational attainment, and sources of income using expenditure and income approach for 2000 and 2006. Inequality in the region remains high but tends to diminish mildly. Using decomposition analysis, results revealed that inequality is mostly explained by the within-group inequality component. When decomposing inequality by income source, results showed that total inequality is largely influenced by wage income while income from agricultural sector contributed the least share to total inequality. In addition, an increase in wage income will further aggravate …
Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, With Conforming Changes As Of July 1, 2014; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, With Conforming Changes As Of July 1, 2014; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Conservatism And Equity Ownership Of The Founding Family, Shuping Chen, Xia Chen, Qiang Cheng
Conservatism And Equity Ownership Of The Founding Family, Shuping Chen, Xia Chen, Qiang Cheng
Research Collection School Of Accountancy
We investigate the impact of founding family ownership on accounting conservatism. Family ownership is characterised by large, under-diversified equity stake and long investment horizon. These features give family owners both the incentives and the ability to implement conservative financial reporting to reduce legal liability and mitigate agency conflicts with other stakeholders. Since CEOs can have different incentives towards conservatism, we focus on ownership of non-CEO founding family members in our investigation. We find that conservatism increases with non-CEO family ownership, supporting our prediction. This relationship becomes insignificant in family firms with founders serving as CEOs, either due to founder CEOs' …
Corporate Governance And Cash Holdings In Listed Non-Financial Firms In Pakistan, Alina Masood, Attaullah Shah
Corporate Governance And Cash Holdings In Listed Non-Financial Firms In Pakistan, Alina Masood, Attaullah Shah
Business Review
In this study, the relationship between corporate cash holdings and corporate governance variables is tested in Pakistan. The sample consists of 309 non-financial firms listed on the Karachi Stock Exchange (KSE) over the time span of 2002 to 2010. The study uses several proxies for corporate governance mechanisms such as percentage ownership held by directors, institutional investors, and five largest shareholders, the existence of audit committees and a measure of concentration of ownership. To avoid omitted variable bias, the study also controls for all well-known determinants of corporate cash holdings (market to-book ratio, growth, size, leverage, R&D investments, cash flow …
Precarious Work Undermines Decent Work: The Unionized Hotel Workers’ Experience, Divina M. Edralin
Precarious Work Undermines Decent Work: The Unionized Hotel Workers’ Experience, Divina M. Edralin
DLSU Business & Economics Review
This paper determined the drivers and impact of precarious work on the hotel workers and their unions. Based on the proposition that precarious work undermines decent work, a descriptive study with the use of the survey method among 93 respondents from 12 unionized hotels was undertaken. Results showed that the main reason that drives the hotel management to resort to precarious work practices is to lower expenses or costs for salaries and benefits and increase profit. Precarious work has also significantly weakened the union as an organization since their membership continues to decline and their source of fund is reduced. …
Linking Property Rights And Capital Accumulation In The Philippines, Mark Anthony M. Velasco
Linking Property Rights And Capital Accumulation In The Philippines, Mark Anthony M. Velasco
DLSU Business & Economics Review
This study investigates the link between property rights and capital accumulation in the context of poverty alleviation in the Philippines. Property rights are represented by the provision of land titles to those informal settlers while capital accumulation is concretely manifested through access to credit. The study focuses on explaining how provisions of land titles to the poor affect their access to credit and therefore improvement in life conditions. A former community of informal settlers in the City of Taguig, Philippines was chosen in the study to shed evidence using a case study design. Remarkably, the results signify notable relationship between …
Converlogical Management Theory: Towards The Development Of The Communicative Competence Of An Organization, Marife C. Posadas
Converlogical Management Theory: Towards The Development Of The Communicative Competence Of An Organization, Marife C. Posadas
DLSU Business & Economics Review
Management practice has been evolving from a very rigid and behavioristic practice into something more flexible and humanistic. Critical Management Studies (CMS) is, partly, inspiring such move. In the same vein, I attempted to combine and “mutually animate” Management by Objective (MBO) popularized by great management guru Peter Drucker and the Theory of Communicative Action (TCA) by Jurgen Habermas. The result of which is a novel management theory called “Converlogical” (Conversational/Dialogical) Management Theory. I used concept analysis and deductive approach on various materials to build the theory. The whole MBO process was animated by embedding the validity claims of Habermas’ …
The Mediate Effect Of Employee Engagement On The Relationship Between Perceived Employer Branding And Discretionary Effort, Burawat Piyachat, Kuntonbutr Chanongkorn, Mechinda Panisa
The Mediate Effect Of Employee Engagement On The Relationship Between Perceived Employer Branding And Discretionary Effort, Burawat Piyachat, Kuntonbutr Chanongkorn, Mechinda Panisa
DLSU Business & Economics Review
The purpose of this study is to test the relationships among employer branding, employee engagement, and discretionary effort via the effect of employee expectation. A survey was conducted with 1,349 current employees working in Thai petroleum industry. The results indicated that there were strong positive relationships between employer branding and employee engagement, employee engagement and discretionary effort, employer branding and discretionary effort, employer branding and employee expectation, and employee expectation and employee engagement. The results further indicated that there was a partial effect of employer branding on employee engagement through employee expectation, while there was also a partial effect of …
Job Satisfaction: The Eventual Smidgeon For Occupational Consummation And Contentment In Profession, Dr. Manodip Ray Chaudhuri, Partha Naskar
Job Satisfaction: The Eventual Smidgeon For Occupational Consummation And Contentment In Profession, Dr. Manodip Ray Chaudhuri, Partha Naskar
DLSU Business & Economics Review
Organizations thrive on people. At the heart of all excellence at work it is the degree and extent of human commitment that matters most. To have a committed workforce it is quite imperative to ensure satisfaction, consummation, and fulfillment in the minds of employees. A satisfied worker is a happy worker and of course can prove to be most productive, prolific, and industrious in his work and in execution of his responsibilities. In this paper, delineation is done as to what are the underlying elements of the subject matter of job satisfaction. With a brief introduction of the concept of …
Modeling Volatility Of Islamic Stock Indexes: Empirical Evidence And Comparative Analysis, Mohammed Salah Chiadmi, Fouzia Ghait
Modeling Volatility Of Islamic Stock Indexes: Empirical Evidence And Comparative Analysis, Mohammed Salah Chiadmi, Fouzia Ghait
DLSU Business & Economics Review
This paper aims to investigate the volatility behavior of Islamic stock indexes compared to their conventional counterparts. Four major Islamic stock indexes have been the subject of our paper namely the Standard and Poor’s Shariah index (S&P Shariah), the Dow Jones Islamic Market (DJIM) index, the FTSE Islamic index, the MSCI Islamic World as well as their conventional counterparts, respectively, the S&P 500, the Dow Jones Industrial Average (DJIA), the FTSE All world, and the MSCI World Indexes. GARCH models (Generalized Autoregressive Conditional Heteroscedastic) are used to estimate the conditional variance, particularly the Exponential GARCH model due to its ability …
Towards A Common Good Model Of The Firm, Benito L. Teehankee, Luisito C. Abueg, Mariel Monica R. Sauler
Towards A Common Good Model Of The Firm, Benito L. Teehankee, Luisito C. Abueg, Mariel Monica R. Sauler
DLSU Business & Economics Review
Business schools that have joined the Principles for Responsible Management Education (PRME) are committed to develop teaching tools and to research on frameworks that can help orient business students towards becoming more socially responsible. The tendency of self-interested models of economics, such as the standard textbook profit maximizing model of the firm, in promoting selfinterested behavior among students has been revealed by research. It becomes important, therefore, to develop models of the firm which are more socially oriented. The paper presents a baseline model of the firm which incorporates the provision of living wages and benefits for the employees of …
Women Empowerment Through Social Initiatives: An Indian Story, Divya Singhal
Women Empowerment Through Social Initiatives: An Indian Story, Divya Singhal
DLSU Business & Economics Review
It is now proven that the relationship between business and society is integral in the success of any enterprise. With the growing role of business in society, organizations are becoming more “socially responsible” and engaging in various social initiatives. Organizations involve themselves in various kinds of initiatives generally targeted towards a selected underprivileged section of the society or a specific area like education, health, and environment. Women play an important role in building sustainable development. Promoting women empowerment and widening their contribution in decision-making roles are key strategies for sustainable development. The present paper is an attempt to highlight women …
Human Asset Accounting And Measurement: Moving Forward, Brian Stanko, Thomas Zeller, Matthew F. Melina
Human Asset Accounting And Measurement: Moving Forward, Brian Stanko, Thomas Zeller, Matthew F. Melina
School of Business: Faculty Publications and Other Works
Changes in the accounting profession and in the way organizations are managed and operated over the past several decades have led to the identification of a new factor that makes up a substantial part of the value of an organization: human capital. The value that employees add to organizations, however, has been difficult to measure because of the many elements that comprise it and aspects of human nature and free will that are involved. Many models have been proposed to capture the value that organizations gain from employees, but none have succeeded in full. Additionally, strict financial reporting regulations would …
Should Singapore Adopt 'Say On Pay'?, Clarence Goh
Should Singapore Adopt 'Say On Pay'?, Clarence Goh
Research Collection School Of Accountancy
SoP may require disclosures that could harm a firm's competitive interests.
Should Singapore Adopt 'Say On Pay'?, Clarence Goh
Should Singapore Adopt 'Say On Pay'?, Clarence Goh
Research Collection School Of Accountancy
SoP may require disclosures that could harm a firm's competitive interests.
Pengaruh Traksi Manual Cervical Terhadap Nyeri Leher Akibat Disc Migration, Safrin Arifin
Pengaruh Traksi Manual Cervical Terhadap Nyeri Leher Akibat Disc Migration, Safrin Arifin
Jurnal Vokasi Indonesia
No abstract provided.
Pembentukan Keahlian Kejuruan Di Industri Peralatan, Padang Wicaksono, Lionel Priyadi, Oscar Vitriano
Pembentukan Keahlian Kejuruan Di Industri Peralatan, Padang Wicaksono, Lionel Priyadi, Oscar Vitriano
Jurnal Vokasi Indonesia
After 1998 financial crisis, the growth of Indonesian manufactures sector had been dominated by the technology intensive- tools and machinery sub sector. The development of tools and machinery sub-sector should have increased the demand for skilled and specific labors namely vocational high school (VHS) graduates. Nevertheless, the VHS graduates’ roles had relatively been reduced. Despite they have better opportunities to develop their career in the long term, they are less likely to achieve supervisory or higher career level because the diploma or undergraduates workers most likely occupy the level. One of the main factors behind their lower career level prospects …
Manajemen Nyeri Pasien Rawat Jalan Pada Kasushernia Nukleus Pulposus Melalui Core Stability, Elsa Roselina, Safrin Arifin, Hermito Gidion
Manajemen Nyeri Pasien Rawat Jalan Pada Kasushernia Nukleus Pulposus Melalui Core Stability, Elsa Roselina, Safrin Arifin, Hermito Gidion
Jurnal Vokasi Indonesia
Herniated nucleus pulposus (HNP) is a situation where the annulus fibrosus along nucleus pulposus protruding into the spinal canal. HNP patients often complain of back pain radiating to the lower limbs, especially when bending activity. Rehabilitation programs do to help reduce the pain. The aim of this research knew which treatment was more effective among William's Flexion compared to Core Stability in reducing pain for HNP patients. This study used a double-blind experimental design with an alpha value of 5%. The study was conducted at the Clinic “X”. Sample was 18 patients with medical diagnoses HNP undergoing therapy from September …
Perhitungan Biaya Normal Program Pensiunusia Normal Dengan Metode Entry Age Normal (Percent Dollar), Fia Fridayanti Adam
Perhitungan Biaya Normal Program Pensiunusia Normal Dengan Metode Entry Age Normal (Percent Dollar), Fia Fridayanti Adam
Jurnal Vokasi Indonesia
No abstract provided.
Analisa Faktor-Faktor Penentu Budgetary Slack Pada Lembaga Swadaya Masyarakat (Studi Empiris Dengan Menggunakan Structuralequation Modeling), Maria Eurelia Wayan
Analisa Faktor-Faktor Penentu Budgetary Slack Pada Lembaga Swadaya Masyarakat (Studi Empiris Dengan Menggunakan Structuralequation Modeling), Maria Eurelia Wayan
Jurnal Vokasi Indonesia
This study aims to examine the determinants of budgetary slack on NGOs. Tests performed by using Structural Equation Modeling (SEM). This study found evidence that factors budgetary participation, accountability demands, information asymmetry, and the behavior of individual NGOs affect budgetary slack. Also found a correlation between budgetary participation, accountability demands, information asymmetry and the behavior of individual NGOs. This study uses a survey with 210 respondents of the unit of analysis is the individual directors and managers of NGOs.