The quality of financial statements is the fundamental issue in terms of the reliability of the accounting conducted by those who prepare them. Since the beginning of the 21st century, and with the growing concerns regarding the data released in financial statements, the development of methods for testing the quality of financial reporting has been of great and growing importance.
{"title":"Non-Earning Management Measures of The Quality of Financial Statements","authors":"Agnieszka Piechocka-Kałużna","doi":"10.5171/2021.946405","DOIUrl":"https://doi.org/10.5171/2021.946405","url":null,"abstract":"The quality of financial statements is the fundamental issue in terms of the reliability of the accounting conducted by those who prepare them. Since the beginning of the 21st century, and with the growing concerns regarding the data released in financial statements, the development of methods for testing the quality of financial reporting has been of great and growing importance.","PeriodicalId":378060,"journal":{"name":"Journal of Accounting and Auditing: Research & Practice","volume":"663 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127546551","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}
The aim of the article is to present financial statements as a source and basis for identifying and systematizing risks in the area of accounting. These risks reflect the threats and opportunities for enterprises' operations and are included in the data disclosed in the financial statements.
{"title":"Financial Statements as the Basis for the Systematics of Risks in the Accounting Area","authors":"E. W. Babuśka","doi":"10.5171/2021.420535","DOIUrl":"https://doi.org/10.5171/2021.420535","url":null,"abstract":"The aim of the article is to present financial statements as a source and basis for identifying and systematizing risks in the area of accounting. These risks reflect the threats and opportunities for enterprises' operations and are included in the data disclosed in the financial statements.","PeriodicalId":378060,"journal":{"name":"Journal of Accounting and Auditing: Research & Practice","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130477731","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}
The studies conducted so far in Poland indicate not only the low environmental awareness of SMEs, but also incorrect reporting of their impact on the natural environment. What is more, in entities from this group, the environmental costs arising in the course of their business activity are undervalued.
{"title":"Environmental Cost Accounting in a Small Enterprise – A Case Study","authors":"Grzegorz Bucior, Arleta Szadziewska","doi":"10.5171/2021.461936","DOIUrl":"https://doi.org/10.5171/2021.461936","url":null,"abstract":"The studies conducted so far in Poland indicate not only the low environmental awareness of SMEs, but also incorrect reporting of their impact on the natural environment. What is more, in entities from this group, the environmental costs arising in the course of their business activity are undervalued.","PeriodicalId":378060,"journal":{"name":"Journal of Accounting and Auditing: Research & Practice","volume":"93 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117135714","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}
The aim of the article is to present the changes in Polish accounting regulations in the last thirty years of the ongoing systemic transformation from socialism to capitalism, which began in Poland in 1989. The changes consisted in adjusting Polish regulations to the Directives of the European Union and to the International Accounting Standards and International Financial Reporting Standards.
{"title":"The Changes of Polish Accounting Regulations after the 1989 Political Transformation Incorporation of Global Solutions","authors":"E. W. Babuśka","doi":"10.5171/2021.404252","DOIUrl":"https://doi.org/10.5171/2021.404252","url":null,"abstract":"The aim of the article is to present the changes in Polish accounting regulations in the last thirty years of the ongoing systemic transformation from socialism to capitalism, which began in Poland in 1989. The changes consisted in adjusting Polish regulations to the Directives of the European Union and to the International Accounting Standards and International Financial Reporting Standards.","PeriodicalId":378060,"journal":{"name":"Journal of Accounting and Auditing: Research & Practice","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130735050","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}
I Gusti Ketut Agung Ulupui, Desy Maruhawa, Unggul Purwohedi, K. Kiswanto
This paper is aiming to analyze the influence of media exposure, environmental performance, type of industry, company size, profitability and leverage on the carbon emission disclosure in non financial sectors in Indonesia. The carbon emission disclosure was measured by scoring a checklist of the carbon emission disclosure. The media exposure, environmental performance, type of industry, company size, profitability and leverage are the determinants of the carbon emission disclosure. This research used secondary data with the population of all the non-financial sector public companies that joined environmental awards (PROPER) from 2014 – 2017. The 21 samples of companies were selected by using the purposive sampling technique. This research used the multiple linear regression using Eviews 10. The results proved that media exposure, type of industry and profitability have a positive and significant influence on the carbon emission disclosure, whereas environmental performance, company size and leverage have no influence on the carbon emission disclosure. This research contributes to the development of green accounting in Indonesia and expects that related parties can develop a better evaluation and planning in increasing the carbon emission disclosure of companies in Indonesia.
{"title":"Carbon Emission Disclosure, Media Exposure, Environmental Performance, Characteristics of Companies: Evidence from Non Fincancial Sectors In Indonesia","authors":"I Gusti Ketut Agung Ulupui, Desy Maruhawa, Unggul Purwohedi, K. Kiswanto","doi":"10.5171/2020.628159","DOIUrl":"https://doi.org/10.5171/2020.628159","url":null,"abstract":"This paper is aiming to analyze the influence of media exposure, environmental performance, type of industry, company size, profitability and leverage on the carbon emission disclosure in non financial sectors in Indonesia. The carbon emission disclosure was measured by scoring a checklist of the carbon emission disclosure. The media exposure, environmental performance, type of industry, company size, profitability and leverage are the determinants of the carbon emission disclosure. This research used secondary data with the population of all the non-financial sector public companies that joined environmental awards (PROPER) from 2014 – 2017. The 21 samples of companies were selected by using the purposive sampling technique. This research used the multiple linear regression using Eviews 10. The results proved that media exposure, type of industry and profitability have a positive and significant influence on the carbon emission disclosure, whereas environmental performance, company size and leverage have no influence on the carbon emission disclosure. This research contributes to the development of green accounting in Indonesia and expects that related parties can develop a better evaluation and planning in increasing the carbon emission disclosure of companies in Indonesia.","PeriodicalId":378060,"journal":{"name":"Journal of Accounting and Auditing: Research & Practice","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129458314","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}
The behaviour, as well as the professional conduct, both corroborated with the implications of the decisions taken by each professional in the field in which he carries out his activity, has represented the subject of researches in many disciplines, such as: psychology, medicine, economics and law. This aspect leads to the fact that the exercise of professional judgment is a process indispensable to each field of activity. In this regard, and especially in the context of this paper, it is important to specify that the assessment of the professional judgment’s quality and correctness is a difficult issue, especially for the situation in which, professionals’opinions may be different. The issue of professional judgment and decision-making process has an interdisciplinary character, being treated in areas such as: psychology, medicine, law, accounting, etc. The interdisciplinary approach of this process gives it a high degree of complexity. Facts also revealed, by the large number of researches in the specialty literature, the diversity of factors that compete in the foundation of the professional judgment and decision-making process. Auditors’ role and responsibilities is a controversial topic that has generated, in recent years, many discussions among specialists in the field. With the economic changes caused by the global crisis that "poisoned" the entire world, the risks to which auditors are subject to have grown and diversified considerably. This paper explored the ways in which the audit mission’s efficiency is given by a theoretical and practical approach of the whole process. Therefore, this paper aims to present a model able to depict the picture of the main psycho-professional traits that characterize the behaviour involved in exercising this process of professional judgment. The paper adopted a descriptive methodology in outlining the influence of psychological traits for an effective reasoning. Precisely, it tested the causal processes by which certain abilities and traits of the auditor influence the quality of the audit mission. The findings of this paper point out the fact that in addition to the theoretical knowledge related to a professional training, it is necessary that the auditor, who carries on his activity, has sufficient experience, communication and teamwork skills, the ability to distinguishe the important and relevant elements for the fulfilment of his duties, and the responsibility regarding his tasks. The conclusion was reached that the manifestation of a skeptical and objective attitude contributes to the exercise of control over the decisions taken and the results obtained. Moreover, the combination of professional qualities and competences with psychological ones aims to provide correct, clear and compelling solutions for beneficiaries of the audit report. The paper proposes that further research efforts could empirically assess the extent to which psychological elements can influence auditors’ professional judgment
{"title":"Elevating Professional Reasoning in Auditing. Psycho-Professional Factors Affecting Auditor’s Professional Judgement and Skepticism","authors":"D. Deliu","doi":"10.5171/2020.804680","DOIUrl":"https://doi.org/10.5171/2020.804680","url":null,"abstract":"The behaviour, as well as the professional conduct, both corroborated with the implications of the decisions taken by each professional in the field in which he carries out his activity, has represented the subject of researches in many disciplines, such as: psychology, medicine, economics and law. This aspect leads to the fact that the exercise of professional judgment is a process indispensable to each field of activity. In this regard, and especially in the context of this paper, it is important to specify that the assessment of the professional judgment’s quality and correctness is a difficult issue, especially for the situation in which, professionals’opinions may be different. The issue of professional judgment and decision-making process has an interdisciplinary character, being treated in areas such as: psychology, medicine, law, accounting, etc. The interdisciplinary approach of this process gives it a high degree of complexity. Facts also revealed, by the large number of researches in the specialty literature, the diversity of factors that compete in the foundation of the professional judgment and decision-making process. Auditors’ role and responsibilities is a controversial topic that has generated, in recent years, many discussions among specialists in the field. With the economic changes caused by the global crisis that \"poisoned\" the entire world, the risks to which auditors are subject to have grown and diversified considerably. This paper explored the ways in which the audit mission’s efficiency is given by a theoretical and practical approach of the whole process. Therefore, this paper aims to present a model able to depict the picture of the main psycho-professional traits that characterize the behaviour involved in exercising this process of professional judgment. The paper adopted a descriptive methodology in outlining the influence of psychological traits for an effective reasoning. Precisely, it tested the causal processes by which certain abilities and traits of the auditor influence the quality of the audit mission. The findings of this paper point out the fact that in addition to the theoretical knowledge related to a professional training, it is necessary that the auditor, who carries on his activity, has sufficient experience, communication and teamwork skills, the ability to distinguishe the important and relevant elements for the fulfilment of his duties, and the responsibility regarding his tasks. The conclusion was reached that the manifestation of a skeptical and objective attitude contributes to the exercise of control over the decisions taken and the results obtained. Moreover, the combination of professional qualities and competences with psychological ones aims to provide correct, clear and compelling solutions for beneficiaries of the audit report. The paper proposes that further research efforts could empirically assess the extent to which psychological elements can influence auditors’ professional judgment ","PeriodicalId":378060,"journal":{"name":"Journal of Accounting and Auditing: Research & Practice","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133455478","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}
Taxes on land and property contribute to one of the revenue sources in all countries. Notably, there are countries, which do not rely on property taxation as a source of revenue such as Kingdom of Saudi Arabia (henceforth KSA). The main revenue of KSA derives from oil, which constitutes 73% of the total government’s revenue. On 23rd March 2015, the government has announced a 2.5% rate of “white land tax” under the Royal Decree M/4, dated November 2015, which may change the landscape of property market in KSA. Ideally, it will be imposed on vacant land Abstract
{"title":"White Land Tax: Evidence in the Kingdom of Saudi Arabia","authors":"Zakaria Nadisah, A. Zaiton, Mohd Zamri Awang","doi":"10.5171/2019.218429","DOIUrl":"https://doi.org/10.5171/2019.218429","url":null,"abstract":"Taxes on land and property contribute to one of the revenue sources in all countries. Notably, there are countries, which do not rely on property taxation as a source of revenue such as Kingdom of Saudi Arabia (henceforth KSA). The main revenue of KSA derives from oil, which constitutes 73% of the total government’s revenue. On 23rd March 2015, the government has announced a 2.5% rate of “white land tax” under the Royal Decree M/4, dated November 2015, which may change the landscape of property market in KSA. Ideally, it will be imposed on vacant land Abstract","PeriodicalId":378060,"journal":{"name":"Journal of Accounting and Auditing: Research & Practice","volume":"09 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132330199","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}
{"title":"Auditors’ Liability and Investors’ Protection in Canada: The ‘Leaky Umbrella’","authors":"M. Lokanan","doi":"10.5171/2018.722196","DOIUrl":"https://doi.org/10.5171/2018.722196","url":null,"abstract":"This article is published under a Creative Commons CC-BY 4.0 license. The version of record is available at https://doi.org/10.5171/2018.722196.","PeriodicalId":378060,"journal":{"name":"Journal of Accounting and Auditing: Research & Practice","volume":"14 8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134220748","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}
The following article focuses on determining the effect of Management Accounting Practices (MAPs) on the performance of Small & Medium sized Enterprises (SME). The SMEs studied in the research belong to the Gauteng Province of South Africa. The article has introduced different concepts that are used in this article like MAPs, small and medium-sized enterprises (SME), as well as the relationship between MAPs and the performance of an organization. The below article has also mentioned the reason because of which the authors of the mentioned article decided to choose this topic and explore the impact of MAPs on SMEs. The following article has also mentioned the secondary sources that the authors of this article have mentioned while using the work of different scholars who have conducted research on related topics. The methodology used in the mentioned article has been studied in details and has been mentioned in the below article with acute details. The Quantitative method has been used in the mentioned article in order to find out the results of the research. A well -structured questionnaire has been made by the authors of the article to survey the SMEs of the South African province of Gauteng. Regression analysis has been used by the authors to find out the impact of different MAPs on the performance of organizations (SMEs). The results of the regression analysis have been discussed in detail in the below article. And in the end, the conclusion has been included, which reflects that the MAPs have an impact on the performance of an organization, and how the efforts taken towards the improvement of MAPs have a direct positive impact on the overall performance of SMEs.
{"title":"Management Accounting Practices (MAPs) Impact on Small and Medium Enterprise Business Performance within the Gauteng Province of South Africa","authors":"Mahdi Hasan Ahmed AlKhajeh, A. Khalid","doi":"10.5171/2018.345766","DOIUrl":"https://doi.org/10.5171/2018.345766","url":null,"abstract":"The following article focuses on determining the effect of Management Accounting Practices (MAPs) on the performance of Small & Medium sized Enterprises (SME). The SMEs studied in the research belong to the Gauteng Province of South Africa. The article has introduced different concepts that are used in this article like MAPs, small and medium-sized enterprises (SME), as well as the relationship between MAPs and the performance of an organization. The below article has also mentioned the reason because of which the authors of the mentioned article decided to choose this topic and explore the impact of MAPs on SMEs. The following article has also mentioned the secondary sources that the authors of this article have mentioned while using the work of different scholars who have conducted research on related topics. The methodology used in the mentioned article has been studied in details and has been mentioned in the below article with acute details. The Quantitative method has been used in the mentioned article in order to find out the results of the research. A well -structured questionnaire has been made by the authors of the article to survey the SMEs of the South African province of Gauteng. Regression analysis has been used by the authors to find out the impact of different MAPs on the performance of organizations (SMEs). The results of the regression analysis have been discussed in detail in the below article. And in the end, the conclusion has been included, which reflects that the MAPs have an impact on the performance of an organization, and how the efforts taken towards the improvement of MAPs have a direct positive impact on the overall performance of SMEs.","PeriodicalId":378060,"journal":{"name":"Journal of Accounting and Auditing: Research & Practice","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126738488","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}
Mahdi Hasan Ahmed AlKhajeh, Abdelhakeem Khalid Azam
The following study aims at exploring the implementation of MAPs in the Small and medium enterprises (SMEs) in Malaysia and focuses on identifying the relationship that exists between the MAPs and SMEs. There is limited research conducted on the MAPs being implemented in the SMEs, which is apparent in this study. As a part of the research methodology, a survey was conducted with the SMEs in the manufacturing sector of Malaysia. The research article demonstrates that the involvement and implementation of MAPs differ in different organisations; it ranges from the traditional approach to a more sophisticated approach in its implementation. The most commonly used accounting practices for management in the organisations include performance management system and costing systems. On the other hand, in terms of sophisticated approach, the larger organisations frequently make use of the MAPs in accordance with the theoretical arguments that are made in the context of the impact of size in adopting such practices. The findings of the study also indicate that there are certain MAPs that are related to the organisational performance. These practices hold a significant relationship with the productivity and performance of SMEs, which has helped in reinforcing the significance of such practices in today’s business environment.
{"title":"The Relationship of Implementing Management Accounting Practices (MAPs) with Performance in Small and Medium Size Enterprises","authors":"Mahdi Hasan Ahmed AlKhajeh, Abdelhakeem Khalid Azam","doi":"10.5171/2018.750324","DOIUrl":"https://doi.org/10.5171/2018.750324","url":null,"abstract":"The following study aims at exploring the implementation of MAPs in the Small and medium enterprises (SMEs) in Malaysia and focuses on identifying the relationship that exists between the MAPs and SMEs. There is limited research conducted on the MAPs being implemented in the SMEs, which is apparent in this study. As a part of the research methodology, a survey was conducted with the SMEs in the manufacturing sector of Malaysia. The research article demonstrates that the involvement and implementation of MAPs differ in different organisations; it ranges from the traditional approach to a more sophisticated approach in its implementation. The most commonly used accounting practices for management in the organisations include performance management system and costing systems. On the other hand, in terms of sophisticated approach, the larger organisations frequently make use of the MAPs in accordance with the theoretical arguments that are made in the context of the impact of size in adopting such practices. The findings of the study also indicate that there are certain MAPs that are related to the organisational performance. These practices hold a significant relationship with the productivity and performance of SMEs, which has helped in reinforcing the significance of such practices in today’s business environment.","PeriodicalId":378060,"journal":{"name":"Journal of Accounting and Auditing: Research & Practice","volume":"114 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133350306","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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