Pub Date : 2022-10-01DOI: 10.17576/ajag-2022-18-01
{"title":"Malaysian Government Officials Induced in Public Procurement Fraud through the Lens of Fraud Diamond Analysis","authors":"","doi":"10.17576/ajag-2022-18-01","DOIUrl":"https://doi.org/10.17576/ajag-2022-18-01","url":null,"abstract":"","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45707521","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 : 2022-10-01DOI: 10.17576/ajag-2022-18-08
{"title":"DO INVESTORS OF ISLAMIC EQUITY FUNDS FOLLOW WARREN BUFFET’S ADVICE? A REGRESSION ASSESSMENT","authors":"","doi":"10.17576/ajag-2022-18-08","DOIUrl":"https://doi.org/10.17576/ajag-2022-18-08","url":null,"abstract":"","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44986238","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 : 2022-10-01DOI: 10.17576/ajag-2022-18-10
{"title":"PENGARUH KEPIMPINAN BERETIKA TERHADAP TINGKAH LAKU KERJA TIDAK PRODUKTIF: KOMITMEN ORGANISASI, IDENTIFIKASI ORGANISASI DAN KEPERCAYAAN SEBAGAI PENGANTARA","authors":"","doi":"10.17576/ajag-2022-18-10","DOIUrl":"https://doi.org/10.17576/ajag-2022-18-10","url":null,"abstract":"","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41484649","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 : 2021-10-01DOI: 10.17576/ajag-2021-16-05
S. Shahimi
Risk management practices ( RMP s) are important for Islamic banking institutions ( IBI s) mainly because they represent the risk exposures that may affect their financial stability. The fact that RMP s is not a new activity in IBI s but still attract significant numbers of studies indicate the relevancy of the subject matter. For instance, weak risk management will hamper IBI s’ performance and eventually the stakeholders and industry at large. There are still lack of evidence on the effects of RMP s specifically on the IBI s given the nature and unique characteristics of the risks faced by these institutions. This systematic review article focuses on the effects of the RMP s on the performance of IBI s. Systematic literature review (SLR) is used in this study as it produces quality evidence on RMP s with more significant results on the effects of the IBI s’ performance. It defers greatly from the conventional literature review because the development of the systematic review is based on the main research question and utilized advanced search provided in the online journal databases. This study used eight (8) electronic journal databases and applied Preferred Reporting Items for Systematic review and Meta-Analysis ( PRISMA ). Based on the 39 primary studies related to RMP s and performance of IBI s, a total of 16 themes and 17 sub-themes were identified. The study finds that IBI s with good risk mitigation practices, risk management environment, policies and procedures, and risk monitoring have better financial performance. Hence, IBI s must ensure that RMP s a priority within the institutions to increase the financial performance and improve the overall competitiveness in the Islamic banking industry.
{"title":"A Systematic Literature Review on the Effects of Risk Management Practices on the Performance of Islamic Banking Institutions","authors":"S. Shahimi","doi":"10.17576/ajag-2021-16-05","DOIUrl":"https://doi.org/10.17576/ajag-2021-16-05","url":null,"abstract":"Risk management practices ( RMP s) are important for Islamic banking institutions ( IBI s) mainly because they represent the risk exposures that may affect their financial stability. The fact that RMP s is not a new activity in IBI s but still attract significant numbers of studies indicate the relevancy of the subject matter. For instance, weak risk management will hamper IBI s’ performance and eventually the stakeholders and industry at large. There are still lack of evidence on the effects of RMP s specifically on the IBI s given the nature and unique characteristics of the risks faced by these institutions. This systematic review article focuses on the effects of the RMP s on the performance of IBI s. Systematic literature review (SLR) is used in this study as it produces quality evidence on RMP s with more significant results on the effects of the IBI s’ performance. It defers greatly from the conventional literature review because the development of the systematic review is based on the main research question and utilized advanced search provided in the online journal databases. This study used eight (8) electronic journal databases and applied Preferred Reporting Items for Systematic review and Meta-Analysis ( PRISMA ). Based on the 39 primary studies related to RMP s and performance of IBI s, a total of 16 themes and 17 sub-themes were identified. The study finds that IBI s with good risk mitigation practices, risk management environment, policies and procedures, and risk monitoring have better financial performance. Hence, IBI s must ensure that RMP s a priority within the institutions to increase the financial performance and improve the overall competitiveness in the Islamic banking industry.","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48118421","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 : 2021-10-01DOI: 10.17576/ajag-2021-16-07
{"title":"Trends and Patterns in Indian Board Structure","authors":"","doi":"10.17576/ajag-2021-16-07","DOIUrl":"https://doi.org/10.17576/ajag-2021-16-07","url":null,"abstract":"","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48245105","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 : 2021-10-01DOI: 10.17576/ajag-2021-16-02
{"title":"Persepsi Klien Terhadap Hubungan Antara Ciri Kualiti Audit dan Jenama Firma Audit","authors":"","doi":"10.17576/ajag-2021-16-02","DOIUrl":"https://doi.org/10.17576/ajag-2021-16-02","url":null,"abstract":"","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45517067","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 : 2021-10-01DOI: 10.17576/ajag-2021-16-01
Birajit Mohanty, S. Mehrotra
In fast growing economies such as India, banks are seen as financial wagons that support financial progress and also have the additional responsibility to achieve the socio-economic goals of the government. The issue of the recent corrosion in the asset quality of commercial bank is a major distress for the entire banking industry as there has been significant rise in the level of non-performing assets (NPAs) which are considered as a key parameter for assessing performance of banks. In this paper, the asset quality refers to the NPAs in Indian banking sector. This study seeks to examine the influence of NPAs on the performance of banks in India. The study is based on the secondary data of 48 scheduled commercial banks which includes 27 public sector banks and 21 private sector banks for the period 2007-08 to 2017-18, which was gathered and compiled from the published reports of Reserve Bank of India. In this study, NPAs to Gross Advances, Gross NPAs to total assets, Net NPAs to Net Advances and Net NPAs to Total Assets are used as proxy variables for non-performing assets whereas Return on Asset and Return on Equity are used as proxy variables for the performance of banks. The study found that NPAs adversely impacted the performance of banks irrespective of the category of banks. However, the Public Sector Banks were affected more by the augmented level of deteriorating assets quality than their private counterparts.
{"title":"Asset Quality Concern and its Effect on Performance of Public and Private Sector Banks in India: An Empirical Assessment","authors":"Birajit Mohanty, S. Mehrotra","doi":"10.17576/ajag-2021-16-01","DOIUrl":"https://doi.org/10.17576/ajag-2021-16-01","url":null,"abstract":"In fast growing economies such as India, banks are seen as financial wagons that support financial progress and also have the additional responsibility to achieve the socio-economic goals of the government. The issue of the recent corrosion in the asset quality of commercial bank is a major distress for the entire banking industry as there has been significant rise in the level of non-performing assets (NPAs) which are considered as a key parameter for assessing performance of banks. In this paper, the asset quality refers to the NPAs in Indian banking sector. This study seeks to examine the influence of NPAs on the performance of banks in India. The study is based on the secondary data of 48 scheduled commercial banks which includes 27 public sector banks and 21 private sector banks for the period 2007-08 to 2017-18, which was gathered and compiled from the published reports of Reserve Bank of India. In this study, NPAs to Gross Advances, Gross NPAs to total assets, Net NPAs to Net Advances and Net NPAs to Total Assets are used as proxy variables for non-performing assets whereas Return on Asset and Return on Equity are used as proxy variables for the performance of banks. The study found that NPAs adversely impacted the performance of banks irrespective of the category of banks. However, the Public Sector Banks were affected more by the augmented level of deteriorating assets quality than their private counterparts.","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49032186","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 : 2021-10-01DOI: 10.17576/ajag-2021-16-06
{"title":"The Roles of Enterprise Resource Planning and Management Control on Knowledge Sharing","authors":"","doi":"10.17576/ajag-2021-16-06","DOIUrl":"https://doi.org/10.17576/ajag-2021-16-06","url":null,"abstract":"","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48545535","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 : 2021-10-01DOI: 10.17576/ajag-2021-16-04
Fathyah Hashim, Zaini Embong, Wang Boon Phoey
The objective of this paper is to investigate the role of family ownership in the relationship between board of directors (BOD) characteristics and the reporting of corporate social and environmental practices (CSER) . BOD is one of the corporate governance mechanism put in place to ensure that the company is managed to the best interest of shareholders. However, previous findings on the relationship between BOD characteristics and CSER are inconclusive. The effectiveness corporate governance mechanisms including BOD characteristics is claimed to be influenced by cultural and societal norms. Hence, this study adds to the understanding of the role of BOD in reporting practices of companies in Malaysia. In addition, given the mixed findings on the relationship of BOD and CSER , this study also investigates the role of family ownership. This paper suggests that the relationship between BOD and CSER is weaker in family-owned companies because the owner tends to safeguard the information, hence lower disclosure is evidenced. Malaysia is unique in the sense than around 70% of companies are owned by families and this provide a good setting for the study. Cross-sectional sample of 136 public listed companies are selected using systematic stratified random sampling methods. BOD characteristics to be investigated are female on Board (FB) , board independence (BI) , board size (BS) and CSR committee (CC) . The CSER is assessed by content analysis, and PLS-SEM is used for data analysis. The results indicate that all of the BOD characteristics tested in this study except for board size, have significant positive relationship with CSER . However, the moderating role of family ownership is not supported.
{"title":"The Role of Family Ownership in the Relationship between Board Characteristics and Corporate Social Environmental Reporting: Evidence from Malaysia","authors":"Fathyah Hashim, Zaini Embong, Wang Boon Phoey","doi":"10.17576/ajag-2021-16-04","DOIUrl":"https://doi.org/10.17576/ajag-2021-16-04","url":null,"abstract":"The objective of this paper is to investigate the role of family ownership in the relationship between board of directors (BOD) characteristics and the reporting of corporate social and environmental practices (CSER) . BOD is one of the corporate governance mechanism put in place to ensure that the company is managed to the best interest of shareholders. However, previous findings on the relationship between BOD characteristics and CSER are inconclusive. The effectiveness corporate governance mechanisms including BOD characteristics is claimed to be influenced by cultural and societal norms. Hence, this study adds to the understanding of the role of BOD in reporting practices of companies in Malaysia. In addition, given the mixed findings on the relationship of BOD and CSER , this study also investigates the role of family ownership. This paper suggests that the relationship between BOD and CSER is weaker in family-owned companies because the owner tends to safeguard the information, hence lower disclosure is evidenced. Malaysia is unique in the sense than around 70% of companies are owned by families and this provide a good setting for the study. Cross-sectional sample of 136 public listed companies are selected using systematic stratified random sampling methods. BOD characteristics to be investigated are female on Board (FB) , board independence (BI) , board size (BS) and CSR committee (CC) . The CSER is assessed by content analysis, and PLS-SEM is used for data analysis. The results indicate that all of the BOD characteristics tested in this study except for board size, have significant positive relationship with CSER . However, the moderating role of family ownership is not supported.","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45790956","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 : 2021-10-01DOI: 10.17576/ajag-2021-16-03
ManiSh BanSaL
The current study explores whether firms engage in classification shifting to meet industry-average profitability. The study examines the different alternatives under classification shifting for meeting industry numbers. Based on a sample of 15,616 firm-years, results exhibit that firms misclassify the cost of goods sold as a non-operating expense to meet the industry’s average gross margin ratio. Further empirical evidence provides that firms prefer shifting expenses over shifting revenues to meet the industry’s average profitability. Overall, results imply that peer performance is an important benchmark, and firms strive to achieve the same by engaging in different shifting strategies. The study is among the pioneering attempts that document a form of classification shifting where gross profit and core earnings both change as an effect of misclassification. The findings have important implications for auditors, investors, and analysts.
{"title":"Do Firms Prefer One Form of Accounting Gimmick Over Other to Meet Peer Performance?","authors":"ManiSh BanSaL","doi":"10.17576/ajag-2021-16-03","DOIUrl":"https://doi.org/10.17576/ajag-2021-16-03","url":null,"abstract":"The current study explores whether firms engage in classification shifting to meet industry-average profitability. The study examines the different alternatives under classification shifting for meeting industry numbers. Based on a sample of 15,616 firm-years, results exhibit that firms misclassify the cost of goods sold as a non-operating expense to meet the industry’s average gross margin ratio. Further empirical evidence provides that firms prefer shifting expenses over shifting revenues to meet the industry’s average profitability. Overall, results imply that peer performance is an important benchmark, and firms strive to achieve the same by engaging in different shifting strategies. The study is among the pioneering attempts that document a form of classification shifting where gross profit and core earnings both change as an effect of misclassification. The findings have important implications for auditors, investors, and analysts.","PeriodicalId":42796,"journal":{"name":"Asian Journal of Accounting and Governance","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45529064","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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