Accounting Commons^™

Analysis Of Factors Affecting Employee Engagement In Manufacturing Companies In Batam, Muhammad Donal Mon, Robin Robin, Ferdinand Nainggolan, Nova Sinambela

Journal of Accounting Auditing and Business

This study aims to determine whether the variables of distributive justice, transformational leadership, training & development, and perceived organisational support affect employee engagement. This research was conducted using a survey method by distributing questionnaires to 500 respondents. The distribution of the questionnaires was carried out in two ways, namely, online via WhatsApp and manually, namely by visiting respondents. The sample of this research is employees who work in manufacturing companies in several industrial areas in Batam city. The industrial areas in question are the Batamindo industrial area, the Executive Batam Center industrial area, the Taiwan Kabil industrial area, and the …

Optimization Of Management Of Bumdes: The Case In East Java Province, Muhammad Ridwan Basalamah, M. Cholid Mawardi

Journal of Accounting Auditing and Business

This study aimed to describe the use of village assets in increasing the village's original income through BUMDes in  Ketapanrame Village, Trawas District, Mojokerto Regency, East Java Province. This research type is qualitative research using a three-stage approach, namely the first stage with a community-based research approach. Second Stage In-depth Interview. The third stage of the Focus Group Discussion approach. The study results indicate that the management of  Village-Owned Enterprises located in Ketapanrame Village, Mojokerto Regency, East Java Province, follows existing village regulations starting from the underlying legal basis, the articles of association and bylaws compiled, as well as the …

Ceo Power And R&D Investment, Christine Naaman, Li Sun

Faculty & Staff Research and Creative Activity

Purpose

This study aims to examine whether and how the power of a chief executive officer (CEO) relates to firm-level research and development (R&D) investment.

Design/methodology/approach

The authors use clustered standard errors ordinary least squares regression using a large sample of US firms from 1994 to 2017.

Findings

The authors find a significant negative relation between CEO power and R&D investment, suggesting that firms with more powerful CEOs are less likely to invest in R&D activities. Besides, the study finds that this significant negative relation is largely driven by firms with weaker corporate governance.

Originality/value

This study contributes to the …

Budget Gaming: Politics, Ethics, And Compensation, Gretchen Decker

Dissertations

Practitioners are frustrated with the budgeting process, frequently complaining that budgets cause undesirable and political behaviors in the organization (Jensen, 2001). One of the most frequent problems is budget gaming, which critics consider non-value added and frustrating. In a 2010 survey, over 95% of respondents acknowledged that budget gaming exists at least “occasionally” (Libby & Lindsay, 2010). Previous studies indicate budget gaming is frustrating, prevalent, and wasteful (Hansen et al., 2003; Libby & Lindsay, 2007; Neely et al., 2003).

I conducted an experiment to investigate organizational influences (organizational politics, compensation condition, ethics attestation) and their impact on budget gaming. The …

Slack Resources And Corporate Social Responsibility Link: Evidence From Manufacturing Firms In Nigeria, Nnachi Egwu Onuoha, Nelson N. Nkwor

Journal of Accounting Auditing and Business

Extant empirical literature indicates little or no study on the extent of corporate social responsibility (CSR), using evidence from Nigerian context, and mixed study findings regarding slack resources and CSR relationship. Accordingly, this paper explores the extent of CSR activities by manufacturing firms in Nigeria and the effects of absorbed and unabsorbed slack resources on CSR. Using data set collected through content analysis of the 2017 and 2018 annual reports of 12 manufacturing firms in Nigeria and analyzing same by conducting one sample Wilcoxon signed rank test and regression analysis, we find that whereas the extent of CSR activities by …

The Impact Of Electronic Control On The Level Of Employees Performance In Jordanian Government Financing Institutions, Yaser Adwan, أحمد السرحان

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The study aimed at identifying the impact of electronic control on the level of employees’ performance in Jordanian government financing institutions. the researchers surveyed all 7 government financing institutions. A questionnaire which includes (34) paragraphs to collect data was desgined the sample consisted of 113 employees. Analysis of the effect of control dimensions (Inputs, operations, employee’s behavior) on employees’ performance were analyzed using the statistical package of social sciences (SPSS).

The study found astatistically significant effect .05 of all electronic control dimensions were found which leads to improving performance of employees in government financing institutions. There is asigificant impact.05 of …

A Proposed Framework For The Development Of Persuasive Leadership Practices And Their Relationship To Support The Culture Of Excellence And Innovation (A Field Study On Palestinian Banks), نضال المصري

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The research aims to show the development of persuasive leadership practices and their relationship to support the culture of excellence and innovation by application to the staff in the Palestinian banks and to identify the nature of the relationship and the impact of the persuasive practices represented in (credibility, participation, awards, incentives, commitment, listening and responsibility) to support the culture of excellence and innovation. This has been tested through the research hypotheses and the search tool has been prepared and distributed to the sample consisting of (60) employee and (41) questionnaire has been collected. The research concluded a set of …

Assessment Of Financial Performance Indicators Of Sustainable Development In Russian Organizations Using Fuzzy Sets Theory, Vasili Nesvetailov, Tarik Hdeib

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

In practice, the analysis of sustainable development level of organizations can be carried out using different approaches. At the moment, there are more than twenty methods of numerical integrated assessment of the financial conditions of the organizations that can be indicated to the level of sustainable development. At the same time, such models are developed for economic conditions that are significantly different from those prevailing in Russia. Therefore, Russian organizations are faced with the task of choosing the optimal approach for evaluating sustainable development levels that are suitable with its economic conditions. One of these approaches is the assessment of …

The Effect Of Audit Committees Formation Controls On Reducing Earnings Management Practices: Applied Study On Palestinian Banks Public Shareholding, مجدي وائل الكببجي

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The study aims to identify the effect of Audit Committees formation controls proxy by (Independence of the Audit Committee, Rights and duties, Experience of Audit, Committee Members, Disclosure of the Audit Committee) on reducing earnings management practices, In addition to investigate the existence of earnings management practices of Palestinian banks Public Shareholding listed in Palestine exchange (PEX). Some boards of companies approach the earnings management practices through the influence of the measurement processes and accounting disclosure that serves their interests, taking advantage of the flexibility in the international accounting standards to choose between the methods and policies of the accounting …

التجارة الإلكترونية وأثرها على تسويق المنتجات الصناعية السعودية دراسة ميدانية على الشركات الصناعية السعودية, عبدالشكور عبدالرحمن الفرا استاذ مشارك

Journal of Al-Azhar University – Gaza (Humanities)

الملخص:

هدفت هذه الدراسة إلى تعرف التجارة الإلكترونية وأثرها على تسويق المنتجات الصناعية للشركات الصناعية السعودية، وما طبيعة هذه الآثار في ظل بيئة الأعمال الإلكترونية التي تتميز بالتطور السريع. ولتحقيق أهداف الدراسة اعتمد الباحث على المنهج الوصفي التحليلي، من خلال إلقاء الضوء على الجوانب النظرية لموضوع التجارة الإلكترونية وأثرها على تسويق المنتجات في ظل بيئة تجارية تستخدم التجارة الإلكترونية، واستخدم الاستبانة أداة رئيسة لجمع بيانات الدراسة، وقد تم اختيار عينة عشوائية بحجم (60) من مديري التسويق في الشركات الصناعية السعودية، واستخدم الباحث برنامج (SPSS) للتحليل الإحصائي، وتم استخدام المتوسطات الحسابية والانحرافات المعيارية والنسب المئوية. ومن أهم النتائج التي توصلت إليها …

قياس فاعلية الأطر والمعايير الحديثة في تقويم نظام الرقابة الداخلية دراسة تطبيقية على شركات صناعة الحديد التجاري في مدينة جده المملكة العربية السعودية, عبدالشكور عبدالرحمن الفرا استاذ مشارك

Journal of Al-Azhar University – Gaza (Humanities)

ملخص:

تهدف هذه الدراسة إلى وضع إطار مقترح لنظام الرقابة الداخلية للشركات الصناعية السعودية لصناعة الحديد التجاري طبقاً لمفهوم إدارة مخاطر المشروع ( ERM ) ومعايير الأيزو الدولية الخاصة بإدارة المخاطر في هذا الإطار وآلية مقترحة لتقويمه من قبل قسم المراجعة الداخلية، في ظل التحديات والمنافسات الشديدة التي تواجه عالم الأعمال نتيجة للتطور التقني والمعلوماتي السريع، مما يتوجب على منشآت الأعمال الإستجابة للمتغيرات من خلال تبني الأساليب الإدارية الحديثة التي تحد من آثار المخاطر وتفعيل دور نظام الرقابة الداخلية لكي يساعد في الكشف المبكر عن المخاطر والحد من النتائج السلبية المتوقعة. وجاءت هذة الدراسة لتتصدى للمشكلة التي تواجه منشآت الأعمال …

Sustainability Reporting Gaining Traction, Robert Bloom, Mark J. Myring

2021 Faculty Bibliography

The article focuses on the Sustainability Reporting Gaining Traction. Topics discussed include Sustainability reporting, or social accountability as it is sometimes called, is receiving increased attention; and it has been defined as encouraging companies to go beyond their legal responsibilities to invest in and improve their human capital, physical environment, and relations with diverse stakeholders.

College Of Business Dean's Report: 2020-2021, Ryan Butt

College of Business Dean’s Reports

No abstract provided.

Linguistic Tone Of Management Discussion And Analysis Disclosures And The Municipal Debt Market, Kevin T. Rich, Brent L. Roberts, Jean X. Zhang

Accounting Faculty Research and Publications

Purpose

As the management discussion and analysis (MD&A) section contains discretionary narrative disclosures regarding a government's yearly financial changes and status, the authors investigate several municipal debt market consequences of linguistic tone within these disclosures.

Design/methodology/approach

The authors textually analyze municipal MD&As with Linguistic Inquiry and Word Count (LIWC) software and develop narrative tone measures based on existing financial-specific dictionaries. Using a final sample of 446 municipal bond issuances from 2012 to 2016, the authors modify the current bond regression models to examine the association between MD&A disclosure tone and future bond interest costs or rating disagreements.

Findings

This study’s …

The First Sign: Detecting Future Financial Fraud From The Ipo Prospectus, Lisa Spadaccini Anderson

Graduate Theses and Dissertations

In this study, I examine whether it is possible to predict future financial statement fraud using disclosure content prior to the fraud. Specifically, I employ a machine learning algorithm to construct a unique measure based on the lexical cues embedded within a firm’s first public disclosure, the Management’s Discussion and Analysis section of the S-1 filing, during the Initial Public Offering process. I use this measure to predict whether a firm that is not already committing fraud will commit fraud within five years of the Initial Public Offering (IPO) that results in an Accounting or Enforcement Release (AAER). I find …

Audit Firms’ Response To Audit Failures: Evidence From Partner Resource Reallocation, Elizabeth Cowle

Graduate Theses and Dissertations

I investigate whether audit firms reallocate partner resources following restatement announcements and, consequently, whether a supply-side response is beneficial in mitigating the previously documented implications of realized audit failures. I find a positive association between prior period restatement announcements and the year-over-year percentage change in the number of engagement partners allocated to a local audit office. Further analysis suggests that a supply-side response is beneficial in mitigating the persistence of low-quality audits and lost market share. However, I also find some evidence suggesting that the reallocation of partner resources can be detrimental to audit quality at offices from which partners …

Editor's Note, Marites Tiongco

DLSU Business & Economics Review

No abstract provided.

Know Your Customers: How Generations X And Y Perceive Mobile Payment, Sheena Valencia, Reynaldo Bautista Jr., Luz Suplico Jeong

DLSU Business & Economics Review

This research aims to find the factors that will influence Generations X and Y consumers to utilize mobile payment in the Philippines. A self-administered questionnaire was sent to 160 respondents from Generation X and 160 respondents from Generation Y. The theory of planned behavior was used as a framework. Attitude towards mobile payment, subjective norms, and perceived behavioral control were used to predict the intention to use mobile payments. The results show that attitude is the most significant predictor of intention to adopt mobile payment from Generations X and Y. This implies that the more favorable the attitude, the more …

Bitcoin, Intrinsic Value, And Herd Effect, Angel Enrique Chico-Frias

DLSU Business & Economics Review

The intrinsic value of a good may be related to its production costs, so its price will never be less than this. Bitcoin prices can have behaviors similar to those existing in nature. The research aims to find similar behaviors between herds in the animal world and Bitcoin prices. Besides, the study analyzes the cost of production to determine if it is the intrinsic value of this cryptocurrency. Three scenarios in Bitcoin prices in the Momentum indicator were studied. The ANOVA and Tuckey test were helpful to find if the Momentum averages are related. The Momentum Index data worked with …

Assessing Equity Based Mutual Funds And Stock Market Indices In India Using The Engle-Granger Cointegration Technique, Neha Gupta, Pooja Mathur, Satyendra P. Singh

DLSU Business & Economics Review

Mutual funds are one of the most suitable investment alternatives for common investors. Mutual funds are affordable, professionally managed, transparent, and at the same time, offer a wide gamut of schemes to invest in. They can generate superior returns and, at the same time, reduce risk through the diversification of the portfolio. Out of various schemes offered by mutual funds, equity funds are quite popular among investors because of their ability to generate higher returns. They not only generate higher returns but also sometimes beat the market. As the portfolio of equity-based mutual funds consists of equity shares, the movement …

Investigating The Effect Of Price Of Rubber Fluctuations On Stock Prices And Exchange Rates In Malaysia, Seuk Wai Phoong, Seuk Yen Phoong

DLSU Business & Economics Review

This paper examines the relationship between the stock price and nominal exchange rate in Malaysia to ascertain the significance of using rubber price as a correction mechanism. The Johansen cointegration test was employed to investigate the effects of linear combination and the relationships among the components in a multiple time series. A two-regime, intercept- adjusted Markov switching vector error correction model was also used to examine the parameters concerned. Rubber price is used as a correction mechanism. Because rubber is one of Malaysia’s main exports, using rubber price as a correction mechanism may affect the country’s economy. The results of …

Terrorist Attacks, Managerial Sentiment, And Corporate Disclosures, Wen Chen, Haibin Wu, Liandong Zhang

Research Collection School Of Accountancy

This study investigates the effect of managerial sentiment on corporate disclosure decisions. Using terrorist attacks in the United States as adverse shocks to managerial sentiment, we find that firms located in the metropolitan areas attacked issue more negatively biased earnings forecasts. The effect is stronger for firms with higher operating uncertainty and firms with younger, inexperienced, or less confident executives and it is weaker for firms located in states with increasing violent crime rates. A potential alternative explanation is that managers could strategically bias earnings forecasts downward and attribute the poor performance to terrorist attacks. To address this issue, we …

Managers' Pay Duration And Voluntary Disclosures, Qiang Cheng, Young Jun Cho, Jae B. Kim

Research Collection School Of Accountancy

Given the adverse effect on their welfare, managers are reluctant to disclose bad news in a timely fashion. We examine the effect of managers' pay duration on firms' voluntary disclosures of bad news. Pay duration refers to the average period that it takes for managers' annual compensation to vest. We hypothesize and find that pay durations can incentivize managers to provide more bad news earnings forecasts. This result holds after controlling for the endogeneity of pay duration. In addition, we find that the effect of pay duration is more pronounced for firms with weaker governance and with poorer information environments, …

Preparing Accountants Of The Future: A Programme In Accounting Data And Analytics, Poh Sun Seow, Clarence Goh, Gary Pan

Research Collection School Of Accountancy

The accounting profession is rapidly evolving due to technological innovations. Technologies such as the Internet of things, smart sensors, cloud computing, robotics, and artificial intelligence are combining to disrupt the way that businesses operate. It is predicted that, over the next decade, information technology (IT) will significantly transform the accounting profession.

Embracing Digital Transformation In Accounting And Finance, Poh Sun Seow, Clarence Goh, Gary Pan, Melvin Yong, Joanna Chek

Research Collection School Of Accountancy

Digital transformation involves the integration of digital technologies and business processes. Recent developments in digital technologies have provided organisations with the tools to embark on digital transformation encompassing a wide range of business processes and activities. Organisations that can leverage on technology to digitally transform themselves stand to put themselves at a significant competitive advantage relative to their competitors.

Future-Ready Accountant: Upskilling And Life-Long Learning In The Age Of Digital Transformation, Yuanto Kusnadi, Gary Pan

Research Collection School Of Accountancy

Upskilling and life-long learning are two key phrases that Education Minister Lawrence Wong highlighted in his speech at the Straits Times Education Forum 2021. The rapid emergence of digital technologies has disrupted many industries, including accountancy sector. While accounting jobs will continue to exist and grow, the way that accounting work is carried out is no longer the same. Accounting functions are increasingly relying on digital technologies to enable their work. For instance, data analytics is deployed in audit and forensics to detect irregular patterns in accounting transaction. Machine learning algorithms are used to sharpen forecasting models to predict sales …

Towards Establishment Of A Payment For Ecosystem Services (Pes) In Protected Areas: The Case Of Mounts Banahaw And San Cristobal In Quezon Province, Philippines1, Luisito Abueg, Julie Carl P. Ureta, Arlene B. Inocencio

DLSU Business & Economics Review

This paper examines the potential of establishing payments for ecosystem services in the Mounts Banahaw and San Cristobal Protected Landscape. The findings show that this process entails more than just determining the willingness to pay of those who are benefiting from the ecosystem services. It also requires the buy-in of potential sellers. More important is clearly defining the product, that is, what the buyers will be paying for and what the sellers will be providing, so that the ecosystem service will be sustained. In addition, identification of some third parties to mediate between buyers and sellers and to serve as …

Investigating The Influence Of Consumption Values On Healthy Eating Choices: The Moderating Role Of Healthy Food Awareness, Aleem Raza, Mubasher Akram, Muhammad Asif

DLSU Business & Economics Review

The purpose of the study was to empirically investigate the extent to which consumption values influence consumers’ healthy eating choices. By using the theory of consumption values, the study also attempts to explain the role of healthy food awareness as a moderating variable in consumers’ healthy eating choices. The quantitative data were collected through structured questionnaire from 320 participants. The data were analyzed by using structured equation modeling. The results revealed that consumers’ healthy eating choices are strongly linked to emotional and epistemic values. The study also found a positive relationship between conditional value and consumers’ healthy eating choices. In …

Impulse Buying And Financial Literacy Among Public Elementary And High School Teachers In The Philippines, Melvin A. Jabar, Ma. Luisa C. Delayco

DLSU Business & Economics Review

This paper primarily interrogates the assumption that financial literacy essentially decreases impulse buying. However, this may not necessarily be the case, given that individuals navigate in different social contexts. Teachers in the Philippines are stereotypically perceived as heavy financial borrowers due to their limited income. Given their quick access to private financial loan companies, it is worthy to investigate if teachers also engage in impulse buying. The first goal of this paper is to describe the financial literacy of public-school teachers. Second, it examines the relationship between financial literacy and impulse buying. In this paper, financial literacy is operationalized in …

The Effect Of Risk Management Committee On Audit Fees: Malaysian Evidence, Masturah Malik, Rohami Shafie

DLSU Business & Economics Review

The global financial crises that have occurred in the past have caused a growing number of firms to establish a risk management committee (RMC) at their board level. By adopting 208 nonfinancial listed firms in Bursa Malaysia for the year end 2014, our study explores whether the establishment of an RMC and its attributes (having independent members, experts and female members) affect the audit fees charged towards the firms. Apart from the demand perspective of an audit, the study reports that independent members of the RMC are associated with higher audit fees. The result is derived from the basis that …