Pub Date : 2019-01-01DOI: 10.35248/2472-114x.18.6.176
Mohammad W Hamdan
The objective of this research is to study the effect of forensic accounting on discovering and mitigate fraud. Questionnaire was used as a tool to collect data. The questionnaire composed of two parts. The first part was concerned with collecting information about forensic accounting requirements and the second part was concerned with collecting information about the role of forensic accounting in discovering fraud. Confirmatory factor analysis was used as a tool to figure out the contribution of different items to forensic accounting variables and its contribution in discovering fraud. The results showed that forensic accounting is an effective tool to find fraud if the general requirements were available to prepare professional forensic accountants.
{"title":"The Role of Forensic Accounting in Discovering Financial Fraud","authors":"Mohammad W Hamdan","doi":"10.35248/2472-114x.18.6.176","DOIUrl":"https://doi.org/10.35248/2472-114x.18.6.176","url":null,"abstract":"The objective of this research is to study the effect of forensic accounting on discovering and mitigate fraud. Questionnaire was used as a tool to collect data. The questionnaire composed of two parts. The first part was concerned with collecting information about forensic accounting requirements and the second part was concerned with collecting information about the role of forensic accounting in discovering fraud. Confirmatory factor analysis was used as a tool to figure out the contribution of different items to forensic accounting variables and its contribution in discovering fraud. The results showed that forensic accounting is an effective tool to find fraud if the general requirements were available to prepare professional forensic accountants.","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":"35 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76091286","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 : 2019-01-01DOI: 10.35248/2472-114x.18.6.177
P. Joshi
Corporate financial reporting has rapidly evolved because of stakeholders’ increasing demands for transparent and non-financial information. Integrated reporting (IR), which merges financial and non-financial information in reporting and promotes integrated thinking, is increasingly used to meet such demand. The objective of this article is to analyze and synthesize the existing research, examines the current trends in research, and provides some issues for future research.
{"title":"Integrated Reporting: Current Trends in Financial Reporting","authors":"P. Joshi","doi":"10.35248/2472-114x.18.6.177","DOIUrl":"https://doi.org/10.35248/2472-114x.18.6.177","url":null,"abstract":"Corporate financial reporting has rapidly evolved because of stakeholders’ increasing demands for transparent and non-financial information. Integrated reporting (IR), which merges financial and non-financial information in reporting and promotes integrated thinking, is increasingly used to meet such demand. The objective of this article is to analyze and synthesize the existing research, examines the current trends in research, and provides some issues for future research.","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":"4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83582927","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 : 2019-01-01DOI: 10.35248/2472-114X.18.6.175
Mohammad W Hamdan
The cost system of enterprise is considered very crucial in determining the pricing of good in enterprises. The objective of this paper is to investigate the effect of using the cost as a tool to determine the final price of products. To accomplish the objectives of this research questionnaire was used as a tool to collect data. Four items were included: the effective costs, control of costs, providing data for planning and support management decisions and its effect price effectiveness. Comprehensive survey was used to collect data. The results showed that the cost policy can be used as a tool to determine competitive prices.
{"title":"The Effect of Using Cost Policy in Improving the Pricing Efficiency in Food Industrial Sector","authors":"Mohammad W Hamdan","doi":"10.35248/2472-114X.18.6.175","DOIUrl":"https://doi.org/10.35248/2472-114X.18.6.175","url":null,"abstract":"The cost system of enterprise is considered very crucial in determining the pricing of good in enterprises. The objective of this paper is to investigate the effect of using the cost as a tool to determine the final price of products. To accomplish the objectives of this research questionnaire was used as a tool to collect data. Four items were included: the effective costs, control of costs, providing data for planning and support management decisions and its effect price effectiveness. Comprehensive survey was used to collect data. The results showed that the cost policy can be used as a tool to determine competitive prices.","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89443062","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 : 2019-01-01DOI: 10.35248/2472-114x.19.7.196
Biruk Ayalew Wondem, G. S. Batra
This research was carried out to examine the impact of corporate governance practices on share companies’ financial performance by using panel regression approach. Data sources from 24 share companies for five years. The findings of robust FGLS estimation of panel regression using ROA and ROE as measures of financial performance revealed board of directors’ gender diversity (BDGD sig. at 5%) and size of share companies (SIZE sig. at1%) have a positive association with return on assets and board of directors meeting attendance rate (BDMAR) in person has a positive association but not significant. The board of directors’ size (BS sig. at 5%), board of directors meeting frequency (BMF sig. at 5%) and board of directors’ leadership practice (BDLPR sig. at 1%) have a negative impact on return on assets. The paper also empirical findings ROE has a significant and positive association with board meeting frequency (p<0.05); board of directors’ gender diversity (p<0.05) and size of share company (p<0.01). And board of directors meeting attendance rate in person has a significant and negative relationship with ROE (p<0.01). However, no significant but negative association was found between ROE with board size and board of directors’ leadership practice. State ownership has also a positive association with ROA as well as ROE. The model is good fit with R-square value of 84 and 93% for model one (ROA) and two (ROE) respectively. The study concluded that corporate governance practices of Ethiopian share companies are not going on the way what it should be in line with the changing landscape of corporate business environment for the reason that boards of directors elected and working in companies lack true independence and the required skills and knowledge. Awareness gap as to corporate governance; mal-governance practice in recruitment and selection, lack of up to date regulatory framework; absence of specific policy framework, national principles and codes results unstructured governance practices to be practiced. All these cause the problem of ethics, disclosure and transparency, corruption, nepotism, tribalism etc. and this research can be extended further by incorporating variables that can show the external corporate governance practices and other sectors.
{"title":"The Impact of Corporate Governance Practices on Corporate Financial Performance in Ethiopia","authors":"Biruk Ayalew Wondem, G. S. Batra","doi":"10.35248/2472-114x.19.7.196","DOIUrl":"https://doi.org/10.35248/2472-114x.19.7.196","url":null,"abstract":"This research was carried out to examine the impact of corporate governance practices on share companies’ financial performance by using panel regression approach. Data sources from 24 share companies for five years. The findings of robust FGLS estimation of panel regression using ROA and ROE as measures of financial performance revealed board of directors’ gender diversity (BDGD sig. at 5%) and size of share companies (SIZE sig. at1%) have a positive association with return on assets and board of directors meeting attendance rate (BDMAR) in person has a positive association but not significant. The board of directors’ size (BS sig. at 5%), board of directors meeting frequency (BMF sig. at 5%) and board of directors’ leadership practice (BDLPR sig. at 1%) have a negative impact on return on assets. The paper also empirical findings ROE has a significant and positive association with board meeting frequency (p<0.05); board of directors’ gender diversity (p<0.05) and size of share company (p<0.01). And board of directors meeting attendance rate in person has a significant and negative relationship with ROE (p<0.01). However, no significant but negative association was found between ROE with board size and board of directors’ leadership practice. State ownership has also a positive association with ROA as well as ROE. The model is good fit with R-square value of 84 and 93% for model one (ROA) and two (ROE) respectively. The study concluded that corporate governance practices of Ethiopian share companies are not going on the way what it should be in line with the changing landscape of corporate business environment for the reason that boards of directors elected and working in companies lack true independence and the required skills and knowledge. Awareness gap as to corporate governance; mal-governance practice in recruitment and selection, lack of up to date regulatory framework; absence of specific policy framework, national principles and codes results unstructured governance practices to be practiced. All these cause the problem of ethics, disclosure and transparency, corruption, nepotism, tribalism etc. and this research can be extended further by incorporating variables that can show the external corporate governance practices and other sectors.","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76476693","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":"Economic-Mathematical Modeling of Optimal Level Costs in the Greenhouse Vegetables","authors":"Shaimardanovich , Durmanov Akmal, Rustamovich , Umarov Sukhrob","doi":"10.12816/0052843","DOIUrl":"https://doi.org/10.12816/0052843","url":null,"abstract":"","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":"48 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79038496","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 : 2019-01-01DOI: 10.35248/2472-114X.18.6.187
Oladele Patrick Olajide, Oladele Rotimi, Ajayi Omobola Monsurat
Value relevance of accounting information is a well-researched market-based accounting research apparently calling for more empirical evidence into the perception of information users in the stock market. Therefore, this study examined the perception of the Nigerian stockbrokers regarding value relevance of International Financial Reporting Standards (IFRSs) based accounting information. The research data were drawn from 121 purposively selected stockbrokers at the Nigerian stock exchange using a Likert scale survey questionnaire and based on the exploratory paradigm. Relative importance index measure showed that earnings, net assets and cash flows from investment ranked first separately as critical variables while operating income, the book value of equity and net cash flows at the year-end ranked least accounting data for each statement respectively. Evidence from statistical analyses using one way contingency Chi-square test revealed that sampled stockbrokers perceive IFRS disclosure demands present accounting information better than Nigerian Statement of Accounting Standards (SASs). Further tests into the stockbrokers’ perception on value relevance of IFRS based income statement, financial position and cash flows statements accounting information showed that all tested accounting data are statistically value relevant. The results imply that accounting disclosure demands/standards drive value relevance more under IFRS regime than under Nigerian SAS. Thus, beyond earnings and book value according to Ohlson price model, value relevance of other accounting data should be explored while other users’ perception regarding this course should be investigated and compared in future studies.
{"title":"Value Relevance of International Financial Reporting Standard (IFRS) Based Accounting Information: Nigerian Stockbrokers’ Perception","authors":"Oladele Patrick Olajide, Oladele Rotimi, Ajayi Omobola Monsurat","doi":"10.35248/2472-114X.18.6.187","DOIUrl":"https://doi.org/10.35248/2472-114X.18.6.187","url":null,"abstract":"Value relevance of accounting information is a well-researched market-based accounting research apparently calling for more empirical evidence into the perception of information users in the stock market. Therefore, this study examined the perception of the Nigerian stockbrokers regarding value relevance of International Financial Reporting Standards (IFRSs) based accounting information. The research data were drawn from 121 purposively selected stockbrokers at the Nigerian stock exchange using a Likert scale survey questionnaire and based on the exploratory paradigm. Relative importance index measure showed that earnings, net assets and cash flows from investment ranked first separately as critical variables while operating income, the book value of equity and net cash flows at the year-end ranked least accounting data for each statement respectively. Evidence from statistical analyses using one way contingency Chi-square test revealed that sampled stockbrokers perceive IFRS disclosure demands present accounting information better than Nigerian Statement of Accounting Standards (SASs). Further tests into the stockbrokers’ perception on value relevance of IFRS based income statement, financial position and cash flows statements accounting information showed that all tested accounting data are statistically value relevant. The results imply that accounting disclosure demands/standards drive value relevance more under IFRS regime than under Nigerian SAS. Thus, beyond earnings and book value according to Ohlson price model, value relevance of other accounting data should be explored while other users’ perception regarding this course should be investigated and compared in future studies.","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":"182 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72639711","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 : 2019-01-01DOI: 10.35248/2472-114x.19.7.201
H. Dedunu
The purpose of this paper is to report the results of an investigation on the use of management accounting techniques among Sri Lankan banking sector. This research finding is based on questionnaire survey done among 30 banks in Sri Lanka. The analysis revealed that there is an enthusiasm among managers in implementing management accounting techniques in their organizations decision making process. According to the respondents response most of firms widely used net present value and internal rate of return techniques for decision making process. However, deeper analysis of data revealed that there is a lack of utilization of accounting rate of return, payback period and profitability index techniques among the managers. The findings of the paper will provide information to the practitioners to utilize management accounting techniques in their organizations and to academics to design courses for management accounting to enhance quality of management decision making process. It is important to implement the related techniques in full to realize the benefits of management accounting techniques. This paper reveals the level of use of these techniques by the banking sector managers in Sri Lanka
{"title":"Management Accounting Practices in Srilanka: Investigation in Banking Sector","authors":"H. Dedunu","doi":"10.35248/2472-114x.19.7.201","DOIUrl":"https://doi.org/10.35248/2472-114x.19.7.201","url":null,"abstract":"The purpose of this paper is to report the results of an investigation on the use of management accounting techniques among Sri Lankan banking sector. This research finding is based on questionnaire survey done among 30 banks in Sri Lanka. The analysis revealed that there is an enthusiasm among managers in implementing management accounting techniques in their organizations decision making process. According to the respondents response most of firms widely used net present value and internal rate of return techniques for decision making process. However, deeper analysis of data revealed that there is a lack of utilization of accounting rate of return, payback period and profitability index techniques among the managers. The findings of the paper will provide information to the practitioners to utilize management accounting techniques in their organizations and to academics to design courses for management accounting to enhance quality of management decision making process. It is important to implement the related techniques in full to realize the benefits of management accounting techniques. This paper reveals the level of use of these techniques by the banking sector managers in Sri Lanka","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":"52 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81092162","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 : 2019-01-01DOI: 10.35248/2472-114x.19.7.195
Faouzi Jilani, Basma Ben Néfissa
After the various financial scandals, the debate concerning accounting information has been renewed in earnest. Consequently, we have decided to study the quality of accounting information. Indeed the aim of this article, which spans from the period of 2002 to 2006, is to study the impact of early adoption of IFRS (International Financial Reporting Standards) on the quality of accounting information. After reviewing the literature, we chose to study the following aspects:earnings managment and timely loss recognition. This study deals with as ample of the CAC (Cotation Assistee en Continu: Scoring Assisted Continuous) 40 companies. Panel number one is made up of companies that foresaw the adoption of IFRS. Panel number two consist of companies that waited for the legal date for the adoption of IFRS. After empirical tests, we noticed that for panel number one, the quality of accounting information has improved; while in panel number two, we noticed an increase in earnings managment. In conclusion, not foreseeing the adoption of IFRS hampers the companies and increases earning management.
{"title":"The Impact of Early Adoption of IFRS on the Quality of Accounting Information","authors":"Faouzi Jilani, Basma Ben Néfissa","doi":"10.35248/2472-114x.19.7.195","DOIUrl":"https://doi.org/10.35248/2472-114x.19.7.195","url":null,"abstract":"After the various financial scandals, the debate concerning accounting information has been renewed in earnest. Consequently, we have decided to study the quality of accounting information. Indeed the aim of this article, which spans from the period of 2002 to 2006, is to study the impact of early adoption of IFRS (International Financial Reporting Standards) on the quality of accounting information. After reviewing the literature, we chose to study the following aspects:earnings managment and timely loss recognition. This study deals with as ample of the CAC (Cotation Assistee en Continu: Scoring Assisted Continuous) 40 companies. Panel number one is made up of companies that foresaw the adoption of IFRS. Panel number two consist of companies that waited for the legal date for the adoption of IFRS. After empirical tests, we noticed that for panel number one, the quality of accounting information has improved; while in panel number two, we noticed an increase in earnings managment. In conclusion, not foreseeing the adoption of IFRS hampers the companies and increases earning management.","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":"13 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75757658","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 : 2019-01-01DOI: 10.35248/2472-114x.19.7.199
Blinera Sylejmani
In this paper, we investigate what causes large price changes on a post war country as the Republic of Kosovo. Based on the perceptions of financial managers and using the principal component and regression analyses based on data obtained from 11612 questionnaires with financial managers in different sector in Kosovo. The study finds that price setting rule based on market level, the increase in price are affected from labor costs and price decrease are affected from financial costs and labor costs. Moreover, the price flexibility effect from physical elasticity, and the probability or the frequency of price changes is affected VAT rate changes. The theories explaining price stickiness is explicit contracts, the main reason for price rigidity is quality. The result implies that the change in prices may be impacted by different factors which varies according to their influence. There is no significant relationship between price increase and the impact of factors that influence in change in prices. We conclude that financial managers should adopt a more coordinated type of price setting and analyzing each type of factor more carefully this will contribute to have a coordinate relation between changes in price and factors that effect on it.
{"title":"What Causes Large Price Changes on a Post War Country as the Republic of Kosovo? From the Financial Manager's Perspective","authors":"Blinera Sylejmani","doi":"10.35248/2472-114x.19.7.199","DOIUrl":"https://doi.org/10.35248/2472-114x.19.7.199","url":null,"abstract":"In this paper, we investigate what causes large price changes on a post war country as the Republic of Kosovo. Based on the perceptions of financial managers and using the principal component and regression analyses based on data obtained from 11612 questionnaires with financial managers in different sector in Kosovo. The study finds that price setting rule based on market level, the increase in price are affected from labor costs and price decrease are affected from financial costs and labor costs. Moreover, the price flexibility effect from physical elasticity, and the probability or the frequency of price changes is affected VAT rate changes. The theories explaining price stickiness is explicit contracts, the main reason for price rigidity is quality. The result implies that the change in prices may be impacted by different factors which varies according to their influence. There is no significant relationship between price increase and the impact of factors that influence in change in prices. We conclude that financial managers should adopt a more coordinated type of price setting and analyzing each type of factor more carefully this will contribute to have a coordinate relation between changes in price and factors that effect on it.","PeriodicalId":39005,"journal":{"name":"International Journal of Digital Accounting Research","volume":"4 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72588849","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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