Pub Date : 2022-06-01DOI: 10.24818/jamis.2022.02007
Revy Karina, Yanuar Nanok Soenarno
Research Question: Does financial distress, sustainability report disclosures, and firm size have an effect on earnings management? Motivation: Researchers want to know the effect of financial distress, sustainability report disclosures, and firm size on earnings management. Idea: The purpose of this paper is to determine the impact of Financial Distress (FD), Sustainability Report (SR), and Firm Size (FS) on earnings management in the banking sector of Indonesia, Malaysia and Thailand. Data: The data for this research is taken from the financial reports, annual reports, and sustainability reports issued by the companies from 2019 to 2020. The populations in this study are banking companies listed on the Indonesian, Malaysian, and Thailand Stock Exchanges. The samples used are 43 public banking companies in Indonesia, 10 public banking companies in Malaysia, and 8 public banking companies in Thailand. Tools: This study uses a regression model made with E-Views 10. Findings: The results show that financial distress has a significant influence on earnings management, sustainability reports have no influence on earnings management, and firm size has an influence on earnings management, but only in Malaysia’s and Thailand’s banking companies. Contribution: The results of this study are expected to provide ideas and reference materials regarding financial distress, disclosure of corporate sustainability reports, firm size, and earnings management practices. For companies, especially from the banking sector, this study is expected to provide information that they must be careful in reporting financial statements that will be published considering that banking companies are a business entity that receives and safeguards money owned by the public and lends out this money in the form of loans or credits. Banks are the main financial institutions in the financial system that drive the economy in a country. If a banking company experiences a financial crisis, it will have a wide impact on the financial system and economic sector in a country. The results of this study are also expected to help investors make investment decisions in a company and the results of this study are expected to help creditors in making funding decisions in a company.
{"title":"The impact of financial distress, sustainability report disclosures, and firm size on earnings management in the banking sector of Indonesia, Malaysia, and Thailand","authors":"Revy Karina, Yanuar Nanok Soenarno","doi":"10.24818/jamis.2022.02007","DOIUrl":"https://doi.org/10.24818/jamis.2022.02007","url":null,"abstract":"Research Question: Does financial distress, sustainability report disclosures, and firm size have an effect on earnings management? Motivation: Researchers want to know the effect of financial distress, sustainability report disclosures, and firm size on earnings management. Idea: The purpose of this paper is to determine the impact of Financial Distress (FD), Sustainability Report (SR), and Firm Size (FS) on earnings management in the banking sector of Indonesia, Malaysia and Thailand. Data: The data for this research is taken from the financial reports, annual reports, and sustainability reports issued by the companies from 2019 to 2020. The populations in this study are banking companies listed on the Indonesian, Malaysian, and Thailand Stock Exchanges. The samples used are 43 public banking companies in Indonesia, 10 public banking companies in Malaysia, and 8 public banking companies in Thailand. Tools: This study uses a regression model made with E-Views 10. Findings: The results show that financial distress has a significant influence on earnings management, sustainability reports have no influence on earnings management, and firm size has an influence on earnings management, but only in Malaysia’s and Thailand’s banking companies. Contribution: The results of this study are expected to provide ideas and reference materials regarding financial distress, disclosure of corporate sustainability reports, firm size, and earnings management practices. For companies, especially from the banking sector, this study is expected to provide information that they must be careful in reporting financial statements that will be published considering that banking companies are a business entity that receives and safeguards money owned by the public and lends out this money in the form of loans or credits. Banks are the main financial institutions in the financial system that drive the economy in a country. If a banking company experiences a financial crisis, it will have a wide impact on the financial system and economic sector in a country. The results of this study are also expected to help investors make investment decisions in a company and the results of this study are expected to help creditors in making funding decisions in a company.","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"72 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86575355","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-01DOI: 10.24818/jamis.2022.02005
K. Feghali, Joelle Matta, S. Moussa
Research Question: What are the impacts of digital transformation of accounting practices and behavior following the COVID-19 pandemic? Motivation: The outbreak of the health crisis linked to COVID-19 pandemic has turned massively the companies to adopt digital platforms for accounting function in order to keep concurrent pace with the emergent crisis at all levels (Begum, 2019). Many tools have emerged in terms of accounting procedures such as Artificial Intelligence, Big Data, e-accounting, and its adoption impacted accountant’s behavior (Damerji & Salimi, 2021). Key stakeholders of this study include accountants and companies. Idea: We examine the impact of level of digitalization and changes caused by COVID-19 on accountant’s behavior throughout multiple items. The independent variables utilized were, firm size, sector and position within companies. Data: We surveyed and analyzed a sample of 568 accountants operating in private companies in the MENA region, between February and April 2021, using SPSS software. Tools: A quantitative approach is adopted through a questionnaire-based survey. A sample of accountants in the MENA region was surveyed. Findings: Results show that changes caused by COVID-19 have a negative effect on accountant’s behavior in terms of attitude, effort, expectancy, and adaptation. Otherwise, the level of digitalization, position occupied by the accountant and firm size have a positive effect on accountant’s behavior in MENA region. Contribution: This paper contributes to literature by finding a concept foundation in order to help accounting profession in MENA region to digital transformation many processes. This paper helps accountants to adapt to changes engendered by COVID-19.
{"title":"Digital transformation of accounting practices and behavior during COVID-19: MENA evidence","authors":"K. Feghali, Joelle Matta, S. Moussa","doi":"10.24818/jamis.2022.02005","DOIUrl":"https://doi.org/10.24818/jamis.2022.02005","url":null,"abstract":"Research Question: What are the impacts of digital transformation of accounting practices and behavior following the COVID-19 pandemic? Motivation: The outbreak of the health crisis linked to COVID-19 pandemic has turned massively the companies to adopt digital platforms for accounting function in order to keep concurrent pace with the emergent crisis at all levels (Begum, 2019). Many tools have emerged in terms of accounting procedures such as Artificial Intelligence, Big Data, e-accounting, and its adoption impacted accountant’s behavior (Damerji & Salimi, 2021). Key stakeholders of this study include accountants and companies. Idea: We examine the impact of level of digitalization and changes caused by COVID-19 on accountant’s behavior throughout multiple items. The independent variables utilized were, firm size, sector and position within companies. Data: We surveyed and analyzed a sample of 568 accountants operating in private companies in the MENA region, between February and April 2021, using SPSS software. Tools: A quantitative approach is adopted through a questionnaire-based survey. A sample of accountants in the MENA region was surveyed. Findings: Results show that changes caused by COVID-19 have a negative effect on accountant’s behavior in terms of attitude, effort, expectancy, and adaptation. Otherwise, the level of digitalization, position occupied by the accountant and firm size have a positive effect on accountant’s behavior in MENA region. Contribution: This paper contributes to literature by finding a concept foundation in order to help accounting profession in MENA region to digital transformation many processes. This paper helps accountants to adapt to changes engendered by COVID-19.","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"7 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74393817","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-01DOI: 10.24818/jamis.2022.02002
Mohamed Saeudy, A. Gerged, Khaldoon Albitar
Research Question: How can business organizations develop accounting practices to use big data to create competitive intelligence advantages to survive during and beyond the COVID-19 conditions? Motivation: We aim to provide new accounting perspectives for using big data techniques in business organizations beyond the COVID-19. Idea: We argue that the massive reduction in business capacity and operations will interpose the accounting and financial practices beyond the COVID-19 pandemic. There is a crucial need to uncover the underlying business practices and market circumstances toward the radical shifts in business and society. Data: Our paper uses a desk study method to investigate companies' possible challenges and opportunities to use big data analytics as a survival method during and beyond the COVID-19 conditions. Tools: Critical contingencies represent one of the leading business strategies to manage the shift in customer demand and business risks. Big data can be used in this sense as a valuable intangible asset to create these critical contingencies and help a business survive beyond this pandemic. Findings: This study provides policy and practitioner implications in relation to establishing new accounting perspectives on big data analytics in the context of achieving economic sustainability for corporations during and beyond the COVID-19 pandemic. It offers new forms of trust, accountability and governance practices to integrate big data into accounting practices to create more competitive intelligence for businesses. Contribution: This study extends previous accounting literature by offering unique insights and critical developmental thoughts about accounting perspectives of big data applications, opportunities and challenges beyond the COVID-19 pandemic. It provides a critical understanding of the predictive analytics of big data from an accounting perspective as an intangible asset
{"title":"Accounting perspectives on the business value of big data during and beyond the COVID-19 pandemic","authors":"Mohamed Saeudy, A. Gerged, Khaldoon Albitar","doi":"10.24818/jamis.2022.02002","DOIUrl":"https://doi.org/10.24818/jamis.2022.02002","url":null,"abstract":"Research Question: How can business organizations develop accounting practices to use big data to create competitive intelligence advantages to survive during and beyond the COVID-19 conditions? Motivation: We aim to provide new accounting perspectives for using big data techniques in business organizations beyond the COVID-19. Idea: We argue that the massive reduction in business capacity and operations will interpose the accounting and financial practices beyond the COVID-19 pandemic. There is a crucial need to uncover the underlying business practices and market circumstances toward the radical shifts in business and society. Data: Our paper uses a desk study method to investigate companies' possible challenges and opportunities to use big data analytics as a survival method during and beyond the COVID-19 conditions. Tools: Critical contingencies represent one of the leading business strategies to manage the shift in customer demand and business risks. Big data can be used in this sense as a valuable intangible asset to create these critical contingencies and help a business survive beyond this pandemic. Findings: This study provides policy and practitioner implications in relation to establishing new accounting perspectives on big data analytics in the context of achieving economic sustainability for corporations during and beyond the COVID-19 pandemic. It offers new forms of trust, accountability and governance practices to integrate big data into accounting practices to create more competitive intelligence for businesses. Contribution: This study extends previous accounting literature by offering unique insights and critical developmental thoughts about accounting perspectives of big data applications, opportunities and challenges beyond the COVID-19 pandemic. It provides a critical understanding of the predictive analytics of big data from an accounting perspective as an intangible asset","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75479532","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-01DOI: 10.24818/jamis.2022.02001
David Alexander, Jonida Carungu, S. Vignini
Research Question: How will the Substance-over-Form (SoF) ‘organism’ survive, mutate and develop in a new and unfamiliar ‘environment’? Motivation: Our study is motivated and inspired from a previous study published by Alexander et al. (2018) on “philosophy of language and accounting”. Alexander et al. (2018) used the “Substance-over-Form” principle as a case study investigation of the practicability, or non-practicability, of harmonising changes in accounting regulation across seven countries (and six languages). The objective of this paper is to investigate on a very different context: Albania (an EU candidate country, an ex-communist “Balkan state”, a different socially-constructed reality). Idea: This analysis shows the evolution of the SoF concept, by emphasizing the importance of the translation of official documents from English to Albanian and vice versa, comparing the content, the quality, and the level of translation in accounting. Data: We first analysed the main Albanian legislations on accounting from 1990 (opening year of the country to the free market economy) until 2021. Then, in order to assess the quality of translation from English to Albanian, we also critically examined the content and the level of translation of the 2018 IASB Conceptual Framework for Financial Reporting. Tools: The paper follows a deductive approach, as the results come from contextual data or clauses. A manual content analysis is implemented. Subsequently, a critical semantic analysis and an in-depth investigation on the level of translation of the accounting concepts, with an explicit focus on SoF treatment, is performed. Findings: The exposition, analysis and results are fully consistent with our theoretical framework, “social Darwinism”. We add the Albanian case to previous studies, providing a contrasting scenario in that Albania has a significantly different history over recent decades. We illustrate a different socially-constructed reality from the seven countries of Alexander et al. (2018), and extend the overall understanding and the overall picture. The Albanian “organism” (accounting GAAP system) is consistent with its socially-constructed reality/environment. SoF seems to be distorted in its passage from Directive/IFRS originating sources, and this may well be fully consistent with local needs, realities, and cultures. Contribution: This research contributes to academic debate in three ways. First, it adds evidence to the literature on harmonisation processes, analysing the evolution of financial reporting regulation for a specific country and the application of a fundamental concept, such as SoF, comparing it to other national regulations. Second, this work contributes to further research, being a pioneer for the application of the “social Darwinism” to the analysis of a GAAP system. Finally, the paper contributes to the development of research on translation issues in accounting, by technically analysing the level of translation of the IASB Con
{"title":"IFRS meets the realities of a post-communist Balkan State","authors":"David Alexander, Jonida Carungu, S. Vignini","doi":"10.24818/jamis.2022.02001","DOIUrl":"https://doi.org/10.24818/jamis.2022.02001","url":null,"abstract":"Research Question: How will the Substance-over-Form (SoF) ‘organism’ survive, mutate and develop in a new and unfamiliar ‘environment’? Motivation: Our study is motivated and inspired from a previous study published by Alexander et al. (2018) on “philosophy of language and accounting”. Alexander et al. (2018) used the “Substance-over-Form” principle as a case study investigation of the practicability, or non-practicability, of harmonising changes in accounting regulation across seven countries (and six languages). The objective of this paper is to investigate on a very different context: Albania (an EU candidate country, an ex-communist “Balkan state”, a different socially-constructed reality). Idea: This analysis shows the evolution of the SoF concept, by emphasizing the importance of the translation of official documents from English to Albanian and vice versa, comparing the content, the quality, and the level of translation in accounting. Data: We first analysed the main Albanian legislations on accounting from 1990 (opening year of the country to the free market economy) until 2021. Then, in order to assess the quality of translation from English to Albanian, we also critically examined the content and the level of translation of the 2018 IASB Conceptual Framework for Financial Reporting. Tools: The paper follows a deductive approach, as the results come from contextual data or clauses. A manual content analysis is implemented. Subsequently, a critical semantic analysis and an in-depth investigation on the level of translation of the accounting concepts, with an explicit focus on SoF treatment, is performed. Findings: The exposition, analysis and results are fully consistent with our theoretical framework, “social Darwinism”. We add the Albanian case to previous studies, providing a contrasting scenario in that Albania has a significantly different history over recent decades. We illustrate a different socially-constructed reality from the seven countries of Alexander et al. (2018), and extend the overall understanding and the overall picture. The Albanian “organism” (accounting GAAP system) is consistent with its socially-constructed reality/environment. SoF seems to be distorted in its passage from Directive/IFRS originating sources, and this may well be fully consistent with local needs, realities, and cultures. Contribution: This research contributes to academic debate in three ways. First, it adds evidence to the literature on harmonisation processes, analysing the evolution of financial reporting regulation for a specific country and the application of a fundamental concept, such as SoF, comparing it to other national regulations. Second, this work contributes to further research, being a pioneer for the application of the “social Darwinism” to the analysis of a GAAP system. Finally, the paper contributes to the development of research on translation issues in accounting, by technically analysing the level of translation of the IASB Con","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"105 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84913265","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Research Question: Did Greek listed firms engage in earnings management practices during the initial phase of the 2010's economic crisis? Motivation: Impact of structural attributes of a country along with firms' characteristics on economic entities' accounting policy decisions. Idea: Firms' accounting policy decisions are conditioned upon their characteristics and the conditions prevailing in the broader economic and business environment. We investigate whether these factors affect firms' propensity to engage in earnings management within a context of financial distress. Data: The sample consists of all Greek listed firms which were active for the period 2009-2014. Tools: We employ the Kothari et al (2005) model to estimate discretional accruals of Greek listed firms. Findings: The family-controlled Greek firms that are audited by Big-4 Auditing firms are likely to use discretionary accruals in order to affect accounting figures. This finding may be attributable to the family control of the firms, along with the weak legal enforcement and investor protection that prevail in Greece. In addition, discretionary accruals show a positive relation with firm’s ability to cover its current liabilities using current assets while they are negatively associated with cash-flow from operations. Contribution: This study contributes to the existing literature on earnings management. Our research has been conducted in the initial phase of financial crisis and within an economic environment which is characterized by family-controlled firms, dependency on debt financing and low investor and creditor protection.
{"title":"Earnings management during financial crisis: The case of Greece","authors":"Afroditi Ntokozi, Christos Tzovas, Constantinos Chalevas","doi":"10.24818/jamis.2022.02003","DOIUrl":"https://doi.org/10.24818/jamis.2022.02003","url":null,"abstract":"Research Question: Did Greek listed firms engage in earnings management practices during the initial phase of the 2010's economic crisis? Motivation: Impact of structural attributes of a country along with firms' characteristics on economic entities' accounting policy decisions. Idea: Firms' accounting policy decisions are conditioned upon their characteristics and the conditions prevailing in the broader economic and business environment. We investigate whether these factors affect firms' propensity to engage in earnings management within a context of financial distress. Data: The sample consists of all Greek listed firms which were active for the period 2009-2014. Tools: We employ the Kothari et al (2005) model to estimate discretional accruals of Greek listed firms. Findings: The family-controlled Greek firms that are audited by Big-4 Auditing firms are likely to use discretionary accruals in order to affect accounting figures. This finding may be attributable to the family control of the firms, along with the weak legal enforcement and investor protection that prevail in Greece. In addition, discretionary accruals show a positive relation with firm’s ability to cover its current liabilities using current assets while they are negatively associated with cash-flow from operations. Contribution: This study contributes to the existing literature on earnings management. Our research has been conducted in the initial phase of financial crisis and within an economic environment which is characterized by family-controlled firms, dependency on debt financing and low investor and creditor protection.","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"265 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75749499","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-01DOI: 10.24818/jamis.2022.02004
Hela Borgi
Research Question: This study is an appraisal of XBRL existing literature to find out what exists and what is lacking in the literature regarding the incentives of XBRL adoption, and its consequences. Motivation: The literature has not fully investigated the incentives of XBRL adoption and its consequences for the users of financial statements. The aim of this study is to synthesize current literature on XBRL adoption and its consequences. Idea: eXtensible Business Reporting Language (XBRL) is revolutionizing financial reporting on a global scale. It has the support of the world's most powerful institutions, including stock exchanges, central banks, standard setters, regulators, and other industry interests. It has attracted the attention of accounting researchers to better understand its influences on accounting and auditing professionals. Methodology: The current study uses qualitative research methods that includes a review and a synthesis of a variety of archival materials. Papers on XBRL are summarized under two main categories: incentives of XBRL adoption, and its consequences. Findings: The review suggests that the majority of publications are published in the second decade during 2011-2021 period. This result may imply that researchers try to give more answers for regulators, policy makers and standard-setters about issues related to the concrete implementation of XBRL in different contexts and countries. In addition, the current review notices that most of the previous studies that focus on the determinants of XBRL adoption are exploratory and use the qualitative method through surveys and/or interviews. While these studies extend our knowledge about the motivations that push towards the XBRL adoption, future studies could confirm these results with more objective measures. The current study notices that most prior studies focus on a single country, hence future research may use comparative analysis of XBRL adoption in different countries as it may offer a better understanding of the actual use of XBRL in diverse contexts. Further studies should consider emerging countries, and more particularly GCC countries, where XBRL technology adoption is mandatory and take into account the socio-economic culture of these countries. As a future direction, there is a need of investigation on the role of regulation in improving the use of XBRL and the extent of compliance with XBRL IFRS taxonomy. Future studies may also investigate the potential consequences of XBRL technology on financial reporting quality to give answers for standard-setters and policy makers. Contribution: Our research contributes to the existing literature by creating a foundational knowledge base that will be relevant to different stakeholders including, governments, practitioners, and researchers on the effects of implementing XBRL, as well as the relevance of such theories in explaining XBRL adoption.
{"title":"XBRL technology adoption and consequences: A synthesis of theories and suggestions of future research","authors":"Hela Borgi","doi":"10.24818/jamis.2022.02004","DOIUrl":"https://doi.org/10.24818/jamis.2022.02004","url":null,"abstract":"Research Question: This study is an appraisal of XBRL existing literature to find out what exists and what is lacking in the literature regarding the incentives of XBRL adoption, and its consequences. Motivation: The literature has not fully investigated the incentives of XBRL adoption and its consequences for the users of financial statements. The aim of this study is to synthesize current literature on XBRL adoption and its consequences. Idea: eXtensible Business Reporting Language (XBRL) is revolutionizing financial reporting on a global scale. It has the support of the world's most powerful institutions, including stock exchanges, central banks, standard setters, regulators, and other industry interests. It has attracted the attention of accounting researchers to better understand its influences on accounting and auditing professionals. Methodology: The current study uses qualitative research methods that includes a review and a synthesis of a variety of archival materials. Papers on XBRL are summarized under two main categories: incentives of XBRL adoption, and its consequences. Findings: The review suggests that the majority of publications are published in the second decade during 2011-2021 period. This result may imply that researchers try to give more answers for regulators, policy makers and standard-setters about issues related to the concrete implementation of XBRL in different contexts and countries. In addition, the current review notices that most of the previous studies that focus on the determinants of XBRL adoption are exploratory and use the qualitative method through surveys and/or interviews. While these studies extend our knowledge about the motivations that push towards the XBRL adoption, future studies could confirm these results with more objective measures. The current study notices that most prior studies focus on a single country, hence future research may use comparative analysis of XBRL adoption in different countries as it may offer a better understanding of the actual use of XBRL in diverse contexts. Further studies should consider emerging countries, and more particularly GCC countries, where XBRL technology adoption is mandatory and take into account the socio-economic culture of these countries. As a future direction, there is a need of investigation on the role of regulation in improving the use of XBRL and the extent of compliance with XBRL IFRS taxonomy. Future studies may also investigate the potential consequences of XBRL technology on financial reporting quality to give answers for standard-setters and policy makers. Contribution: Our research contributes to the existing literature by creating a foundational knowledge base that will be relevant to different stakeholders including, governments, practitioners, and researchers on the effects of implementing XBRL, as well as the relevance of such theories in explaining XBRL adoption.","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82391129","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-03-31DOI: 10.24818/jamis.2022.01006
Imen Fakhfakh, Anis Jarboui
Research question: This study investigates and analyzes the influence of earnings management on audit report lag. It also intends to develop a thorough understanding regarding the mediating effect of audit risk on this relation. Motivation: The outcomes of this paper will help to bridge the knowledge gap related to this issue in developing countries due to the importance of audit delay as it relates to corporate transparency. Idea: The issue of reporting delay is important as it relates to corporate transparency. Data: This study is based on a sample consisting of 28 Tunisian companies listed in the Tunis Stock Exchange (TSE) over the periods 2005 to 2010 (pre-2011 revolution) and 2011 to 2017 (post-2011 revolution). Tools: Consisting of 364 observations for the whole period, Structural Equation Modeling (SEM) approach is applied and three models are developed to examine the direct and the indirect link between earnings management and audit report lag. Findings: The results show that firms which manage their earnings upward are more likely to accelerate the release of their financial statements. In addition, in the Tunisian context, audit risk mediates the relationship between earnings management and audit report lag. Contribution: This study extends the existing literature by examining the mediation effect of audit risk on the relationship between earnings management and audit report lag.
{"title":"Earnings management and audit report lag: The role of audit risk-Tunisian evidence","authors":"Imen Fakhfakh, Anis Jarboui","doi":"10.24818/jamis.2022.01006","DOIUrl":"https://doi.org/10.24818/jamis.2022.01006","url":null,"abstract":"Research question: This study investigates and analyzes the influence of earnings management on audit report lag. It also intends to develop a thorough understanding regarding the mediating effect of audit risk on this relation. Motivation: The outcomes of this paper will help to bridge the knowledge gap related to this issue in developing countries due to the importance of audit delay as it relates to corporate transparency. Idea: The issue of reporting delay is important as it relates to corporate transparency. Data: This study is based on a sample consisting of 28 Tunisian companies listed in the Tunis Stock Exchange (TSE) over the periods 2005 to 2010 (pre-2011 revolution) and 2011 to 2017 (post-2011 revolution). Tools: Consisting of 364 observations for the whole period, Structural Equation Modeling (SEM) approach is applied and three models are developed to examine the direct and the indirect link between earnings management and audit report lag. Findings: The results show that firms which manage their earnings upward are more likely to accelerate the release of their financial statements. In addition, in the Tunisian context, audit risk mediates the relationship between earnings management and audit report lag. Contribution: This study extends the existing literature by examining the mediation effect of audit risk on the relationship between earnings management and audit report lag.","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82833183","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-03-31DOI: 10.24818/jamis.2022.01002
Karim Charaf, A. Rahmouni, M. Sabar
Research Question: Can the adoption of ABC have a positive impact on the performance of the company? Motivation: We have observed in the literature that studies on the impact of ABC on performance most often focus on financial performance. We want to explore this theme by studying, in addition to financial performance, non-financial performance. Idea: This study attempts to study the impact of ABC on performance. Data: Data was gathered using a multi-item questionnaire survey on large companies. To obtain rich data, three semi-structured interviews were conducted with management controllers. In total, 62 companies responded to the questionnaire. Tools: We used two types of tests to analyze the data: the Wilcoxon and Mann-Whitney tests and the median test. Findings: The results indicate that, overall, companies that have adopted ABC have improved their performance significantly. Indeed, its adoption has a positive effect that is more important than the traditional method on the non-financial performance of companies. However, a direct relationship between ABC and financial performance has not been confirmed. Contribution: Previous studies have focused on the effect of ABC on financial performance with inconclusive results. Our contribution has been to demonstrate the positive impact of ABC on non-financial performance. We have also concluded an indirect relationship between ABC and financial performance, which happens precisely through improving non-financial performance. We also concluded the importance of the time variable in evaluating the link between ABC and performance. The expected benefits from ABC depend on time and cannot be delivered immediately and simultaneously.
{"title":"The association between Activity-Based Costing and performance: Empirical evidence from Moroccan companies","authors":"Karim Charaf, A. Rahmouni, M. Sabar","doi":"10.24818/jamis.2022.01002","DOIUrl":"https://doi.org/10.24818/jamis.2022.01002","url":null,"abstract":"Research Question: Can the adoption of ABC have a positive impact on the performance of the company? Motivation: We have observed in the literature that studies on the impact of ABC on performance most often focus on financial performance. We want to explore this theme by studying, in addition to financial performance, non-financial performance. Idea: This study attempts to study the impact of ABC on performance. Data: Data was gathered using a multi-item questionnaire survey on large companies. To obtain rich data, three semi-structured interviews were conducted with management controllers. In total, 62 companies responded to the questionnaire. Tools: We used two types of tests to analyze the data: the Wilcoxon and Mann-Whitney tests and the median test. Findings: The results indicate that, overall, companies that have adopted ABC have improved their performance significantly. Indeed, its adoption has a positive effect that is more important than the traditional method on the non-financial performance of companies. However, a direct relationship between ABC and financial performance has not been confirmed. Contribution: Previous studies have focused on the effect of ABC on financial performance with inconclusive results. Our contribution has been to demonstrate the positive impact of ABC on non-financial performance. We have also concluded an indirect relationship between ABC and financial performance, which happens precisely through improving non-financial performance. We also concluded the importance of the time variable in evaluating the link between ABC and performance. The expected benefits from ABC depend on time and cannot be delivered immediately and simultaneously.","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"108 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74873256","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-03-31DOI: 10.24818/jamis.2022.01004
Assawer Elaoud, Anis Jarboui
Research Question: The objective of this article is to help external auditors resume their activities and enhance their foresight strategy. Specifically, it aims to identify variables that contribute to improved auditors activities primarily post-COVID. Motivation: In light of the challenges presented by the coronavirus pandemic to the global economy, a number of specific lessons can be drawn from this situation. Idea: This research examines the audit mission strategy in which the focus is placed on the spirit and prospective reflection of external auditors. Data: This study uses a qualitative method for collecting information based on non-structured interviews. Tools: The method used in this research is based on cognitive mapping, which makes it possible to analyze the prospective strategies after the COVID-19 pandemic. Indeed, the cognitive map helps to clarify the mental orientation of a person and to visualize some ideas and beliefs on the achievement of their objectives. Findings: The obtained results showed that "digitization and Technology" are the most influential variables in the thinking of the external auditors as they represent the evolution during the COVID-19 period while "communication, the quality of audit social mission and the number of clients", which are the most dependent, represent the objectives to be achieved while the variables "teleworking, teleconference and E-learning" are the means to achieve these objectives. Contribution: This research could raise awareness of the positive outcomes of the COVID-19 era and develop a future work strategy.
{"title":"The external auditors' policy after the COVID-19 pandemic and the accounting outlook in Tunisia","authors":"Assawer Elaoud, Anis Jarboui","doi":"10.24818/jamis.2022.01004","DOIUrl":"https://doi.org/10.24818/jamis.2022.01004","url":null,"abstract":"Research Question: The objective of this article is to help external auditors resume their activities and enhance their foresight strategy. Specifically, it aims to identify variables that contribute to improved auditors activities primarily post-COVID. Motivation: In light of the challenges presented by the coronavirus pandemic to the global economy, a number of specific lessons can be drawn from this situation. Idea: This research examines the audit mission strategy in which the focus is placed on the spirit and prospective reflection of external auditors. Data: This study uses a qualitative method for collecting information based on non-structured interviews. Tools: The method used in this research is based on cognitive mapping, which makes it possible to analyze the prospective strategies after the COVID-19 pandemic. Indeed, the cognitive map helps to clarify the mental orientation of a person and to visualize some ideas and beliefs on the achievement of their objectives. Findings: The obtained results showed that \"digitization and Technology\" are the most influential variables in the thinking of the external auditors as they represent the evolution during the COVID-19 period while \"communication, the quality of audit social mission and the number of clients\", which are the most dependent, represent the objectives to be achieved while the variables \"teleworking, teleconference and E-learning\" are the means to achieve these objectives. Contribution: This research could raise awareness of the positive outcomes of the COVID-19 era and develop a future work strategy.","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"101 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76553949","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-03-31DOI: 10.24818/jamis.2022.01001
Anis Ben Amar, Nourhen Sayadi
Research Question: What is the impact of the presence of expert and independent members within the audit committee on earnings management? What is the impact of the presence of expert and independent women on the audit committee on earnings management? Motivation: A number of studies have empirically examined the impact of audit committee financial expertise on earnings management. However, the results have been mixed (Ben Amar, 2014; Zalata et al., 2018). Some studies find a negative impact, while others find no significant association (eg. Yang & Krishnan, 2005). Moreover, examining all of this work allows us to observe an ongoing debate concerning the type of expertise that is most associated with earnings management. Idea: This paper examines the impact of independent financial expert members on the audit committee on earnings management. Moreover, the presence of female financial experts on the audit committee is necessary for the effectiveness of internal control mechanisms to mitigate earnings management. Hence, the impact of female financial experts on the audit committee on earnings management is also examined. Tools: This study uses a sample of 280 French non-financial companies listed on the CAC All Tradable index for the period 2008-2018. Feasible Generalized Least Square (FGLS) regression method is used to estimate the econometric models. Findings: Based on a panel of 3080 French firm-observations from 2008 to 2018 period, a negative effect of the audit committee's financial expertise on earnings management was observed. We also find that the proportion of female independent financial experts on the audit committee is significantly associated with less earnings management. Contribution: Our findings expand the literature on the relationship between audit committee structure and earnings management and provide guidance for regulatory bodies in some countries, due to the further integration of types of expertise related to audit committee members. Thus, regulators need to intensify their efforts on the optimal characteristics of this control mechanism.
研究问题:审计委员会中专家和独立成员的存在对盈余管理的影响是什么?审计委员会中专家和独立女性的存在对盈余管理有什么影响?动机:一些研究实证检验了审计委员会财务专业知识对盈余管理的影响。然而，结果喜忧参半(Ben Amar, 2014;Zalata et al.， 2018)。一些研究发现了负面影响，而另一些研究则没有发现显著的关联。Yang & Krishnan, 2005)。此外，检查所有这些工作使我们能够观察到关于与盈余管理最相关的专业知识类型的持续辩论。思路:本文考察了独立财务专家成员对审计委员会盈余管理的影响。此外，审计委员会中女性财务专家的存在对于缓解盈余管理的内部控制机制的有效性是必要的。因此，本文还对审计委员会中女性财务专家对盈余管理的影响进行了研究。工具:本研究使用了2008-2018年期间在CAC所有可交易指数上市的280家法国非金融公司的样本。采用可行广义最小二乘(FGLS)回归方法对计量经济模型进行估计。研究结果:基于对2008年至2018年期间3080家法国公司的观察，我们观察到审计委员会的财务专业知识对盈余管理的负面影响。我们还发现，审计委员会中女性独立财务专家的比例与较少的盈余管理显著相关。贡献:我们的研究结果扩展了关于审计委员会结构与盈余管理之间关系的文献，并通过进一步整合与审计委员会成员相关的专业知识类型，为一些国家的监管机构提供了指导。因此，监管机构需要加强对这种控制机制的最佳特性的努力。
{"title":"Independent financial expert members on audit committees, earnings management and the role of female directors","authors":"Anis Ben Amar, Nourhen Sayadi","doi":"10.24818/jamis.2022.01001","DOIUrl":"https://doi.org/10.24818/jamis.2022.01001","url":null,"abstract":"Research Question: What is the impact of the presence of expert and independent members within the audit committee on earnings management? What is the impact of the presence of expert and independent women on the audit committee on earnings management? Motivation: A number of studies have empirically examined the impact of audit committee financial expertise on earnings management. However, the results have been mixed (Ben Amar, 2014; Zalata et al., 2018). Some studies find a negative impact, while others find no significant association (eg. Yang & Krishnan, 2005). Moreover, examining all of this work allows us to observe an ongoing debate concerning the type of expertise that is most associated with earnings management. Idea: This paper examines the impact of independent financial expert members on the audit committee on earnings management. Moreover, the presence of female financial experts on the audit committee is necessary for the effectiveness of internal control mechanisms to mitigate earnings management. Hence, the impact of female financial experts on the audit committee on earnings management is also examined. Tools: This study uses a sample of 280 French non-financial companies listed on the CAC All Tradable index for the period 2008-2018. Feasible Generalized Least Square (FGLS) regression method is used to estimate the econometric models. Findings: Based on a panel of 3080 French firm-observations from 2008 to 2018 period, a negative effect of the audit committee's financial expertise on earnings management was observed. We also find that the proportion of female independent financial experts on the audit committee is significantly associated with less earnings management. Contribution: Our findings expand the literature on the relationship between audit committee structure and earnings management and provide guidance for regulatory bodies in some countries, due to the further integration of types of expertise related to audit committee members. Thus, regulators need to intensify their efforts on the optimal characteristics of this control mechanism.","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85170531","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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