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Dead reckoning: charting a new (metaphorical) course for accounting 死亡清算:为会计制定新的(隐喻)路线
IF 1.9 Q2 BUSINESS, FINANCE Pub Date : 2024-06-25 DOI: 10.1108/arj-01-2024-0004
Robert Hutchinson, Carlos Amador

Purpose

Metaphor is the foundation upon which all scientific disciplines, from basic to applied, construct the mental models used in theory development and organizing research phenomena. The authors posit that a navigational science metaphor might provide a useful framework, or at least an additional “waypoint,” with which to evaluate extant accounting theory and further discourse in accounting research and practice. This study aims to critically examine the base metaphors of accounting theory and practice through the lens of navigational science.

Design/methodology/approach

The supreme dominance of the Positive Accounting Theory paradigm (Watts and Zimmerman, 1986) is critically evaluated using a navigational metaphor as a literary device for cognitive estrangement.

Findings

The authors suggest that accounting, as both a practical and academic field, might benefit from the multifarious approach of navigational science in the computation of longitude, particularly with regards to the use of external (societal) referents, moving toward a more “heteroglossic” model of accounting (vid. Macintosh and Baker, 2002) as a means of “situating” accounting research and practice with regards to said external referents (cf. Bayou et al., 2011).

Originality/value

This work brings together existing streams of literary theory and epistemology in accounting, and views them through the lens of a navigational science metaphor. Cognitive estrangement, a well-established device for reorganizing perplexing problems in any science, is used to reimagine an accounting science as navigational situating.

目的隐喻是所有科学学科(从基础学科到应用学科)构建用于理论发展和组织研究现象的心智模型的基础。作者认为,导航科学隐喻可能会提供一个有用的框架,或者至少是一个额外的 "航点",用于评估现有的会计理论以及会计研究和实践中的进一步讨论。本研究旨在通过导航科学的视角,批判性地审视会计理论与实践的基础隐喻。设计/方法/途径将导航隐喻作为认知疏离的文学手段,对积极会计理论范式(沃茨和齐默尔曼,1986 年)的最高统治地位进行了批判性评估。研究结果作者认为,会计作为一个实践和学术领域,可能会受益于导航科学在计算经度时所采用的多种方法,特别是在使用外部(社会)参照物方面,从而走向一种更加 "异质化 "的会计模式(参见 Macintosh 和 Baker,2002 年),作为一种将会计研究和实践与上述外部参照物 "置于同一位置 "的手段(参见 Bayou 等人,2011 年)、原创性/价值这项工作汇集了会计学中现有的文学理论和认识论流派,并通过导航科学隐喻的视角来看待它们。认知疏离是重组任何科学中令人困惑的问题的一种行之有效的方法,它被用来将会计科学重新想象为导航定位。
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引用次数: 0
Revisiting corporate governance mechanisms and real earnings management activities in emerging economies 重新审视新兴经济体的公司治理机制和实际收益管理活动
IF 1.9 Q2 BUSINESS, FINANCE Pub Date : 2024-06-19 DOI: 10.1108/arj-10-2022-0256
Ebrahim Mansoori, Ghaith Al-Abdallah

Purpose

This study aims to investigate the effects of main corporate governance (CG) mechanisms used in Iran on the relationship between managers’ rewards and real earnings management activities.

Design/methodology/approach

Panel data analysis is performed on 101 companies listed on the Tehran Stock Exchange during the past seven years (from 2015 to 2021).

Findings

The percentage of non-executive members of the company’s board of directors and the percentage of acquisition of the company’s largest shareholders have a negative significant effect on the relationship between abnormal operating cash flows and managers’ remuneration. Moreover, the separation of the CEO from the chairman and vice chairman of the board has also a negative significant effect on this relationship. However, concentration of ownership does not have a significant effect on the relationship between abnormal operating cash flows and managers’ rewards.

Practical implications

The study provides policymakers and governing bodies with a better understanding of the effects of the percentage of non-executive board members, concentration of ownership, percentage of major shareholders and duality of the role of CEO (or president) from the chairman and vice chairman of the board on the relationship between managers’ rewards and earnings management.

Originality/value

Previous studies focus mainly on accrual-based earnings management. This study investigates real earnings management and provides empirical evidence on the most effective and significant CG dimensions in Iran. It embraces the fact that CG may have the same principal concept in different markets, but the mechanisms may vary significantly, thus opening the door for more comparative future research.

本研究旨在调查伊朗采用的主要公司治理(CG)机制对经理人报酬与实际收益管理活动之间关系的影响。研究结果公司董事会非执行成员的比例和公司最大股东的收购比例对异常经营现金流与经理人报酬之间的关系有负向显著影响。此外,首席执行官与董事长和副董事长的分离也对这种关系有负向显著影响。实践意义这项研究让政策制定者和管理机构更好地了解非执行董事会成员比例、所有权集中度、主要股东比例以及首席执行官(或总裁)与董事长和副董事长角色的双重性对管理者报酬和收益管理之间关系的影响。本研究调查了实际收益管理,并就伊朗最有效、最重要的企业管治维度提供了经验证据。本研究认为,企业管治在不同市场中可能具有相同的主要概念,但其机制可能存在很大差异,因此为今后开展更多比较研究打开了大门。
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引用次数: 0
ChatGPT: reflections from the UK higher education institutions, accountancy bodies and BIG4s ChatGPT:来自英国高等教育机构、会计机构和 BIG4 的思考
IF 1.9 Q2 BUSINESS, FINANCE Pub Date : 2024-06-18 DOI: 10.1108/arj-07-2023-0184
Thereza Raquel Sales de Aguiar

Purpose

This study aims to explore ChatGPT in the context of the UK higher education (HE) and accountancy profession.

Design/methodology/approach

Narrative research that applies deductive thematic analysis to investigate secondary data produced by the UK HE governing bodies, the ancient UK universities, accountancy bodies and BIG4s.

Findings

Discussions held by the governing bodies of HE in the UK follow the advice found in the literature on how to acknowledge contributions from artificial intelligence. However, these discussions are informal. Universities provide guidance on the use of ChatGPT; however, these documents differ, compromising a consistent approach across institutions. Similarly, accountancy researchers lack uniform guidance. This is concerning because the data analysis indicates that ChatGPT’s limitations may have a detrimental impact on compliance with the UK Concordat to support research integrity. Moreover, accountancy bodies are predicting major changes in the accountancy profession due to automation, which will potentially change the job market and the content of qualification examinations. BIG4s have begun automating, with some negative impacts already evident. Thus, the field should be ready for future challenges.

Originality/value

This study explores ChatGPT in the context of the UK HE and accountancy profession. It provides a detailed analysis of the risks and opportunities associated with the use of ChatGPG, while also providing suggestions for risk mitigation to assist accountancy students, researchers and practitioners.

本研究旨在探讨英国高等教育(HE)和会计行业背景下的 ChatGPT.设计/方法/途径应用演绎式主题分析法对英国高等教育管理机构、英国古老的大学、会计机构和 BIG4 产生的二手数据进行调查的叙事研究.研究结果英国高等教育管理机构举行的讨论遵循了文献中关于如何承认人工智能贡献的建议。不过,这些讨论都是非正式的。各大学提供了关于使用 ChatGPT 的指导;然而,这些文件各不相同,影响了各机构采用一致的方法。同样,会计研究人员也缺乏统一的指导。这一点令人担忧,因为数据分析显示,ChatGPT 的局限性可能会对遵守英国支持研究诚信的协约产生不利影响。此外,会计机构预测会计行业将因自动化而发生重大变化,这将有可能改变就业市场和资格考试的内容。BIG4 已经开始自动化,一些负面影响已经显现。因此,该领域应为未来的挑战做好准备。原创性/价值本研究以英国高等教育和会计专业为背景,探讨了 ChatGPT。它详细分析了与使用 ChatGPG 相关的风险和机遇,同时还提出了降低风险的建议,以帮助会计专业学生、研究人员和从业人员。
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引用次数: 0
Reconnecting sustainability reporting with earnings management: empirical evidence from Kuwait 将可持续性报告与收益管理重新联系起来:科威特的经验证据
IF 1.9 Q2 Economics, Econometrics and Finance Pub Date : 2024-06-11 DOI: 10.1108/arj-05-2023-0140
Sana Masmoudi, Mamoun Ben Salem
PurposeThis study aims to examine the impact of environmental, social and governance (ESG) reporting on accruals-based earnings management (AEM) activities in Kuwait.Design/methodology/approachBased on a random-effects regression analysis, this study examines the relationship between sustainability reporting (SR), as determined by the intensity degree method and EM, as measured by AEM, using panel data from 37 listed Kuwaiti companies on the Kuwait Stock Exchange between 2017 and 2021.FindingsEmpirical results reveal that SR affects EM in Kuwait. It appears that socially responsible Kuwaiti firms concentrate their efforts on fostering transparency and integrity in their interactions with stakeholders rather than engaging in misleading practices.Practical implicationsThis study suggests a range of practical implications in Kuwait and similar economies. The findings highlight that SR can be advantageous for individuals, policymakers and corporations by promoting positive impact, addressing sustainability targets, building stakeholder confidence, reducing the risk of exposure to environmental, social and ethical liabilities and enhancing public well-being.Originality/valueThis study creates a unique ESG data set for Kuwait, unavailable in academic research. Building upon previous study that focused only on the environmental aspect (Gerged et al., 2020), this research, however, adopts a broader approach by investigating the overall impact of ESG reporting on EM in Kuwait, making it the first study to explore this relationship in this country.
本研究基于随机效应回归分析,使用科威特证券交易所 37 家科威特上市公司 2017 年至 2021 年期间的面板数据,研究了由强度度法确定的可持续性报告(SR)与以 AEM 衡量的 EM 之间的关系。看来,具有社会责任感的科威特公司在与利益相关者的互动中,会集中精力提高透明度和诚信度,而不是采取误导性做法。研究结果突出表明,通过促进积极影响、实现可持续发展目标、建立利益相关者的信心、降低环境、社会和道德责任风险以及提高公众福祉,社会责任对个人、政策制定者和企业都是有利的。以前的研究只关注环境方面(Gerged 等人,2020 年),而本研究在此基础上采用了更广泛的方法,调查了环境、社会和公司治理报告对科威特环境管理的总体影响,使其成为在科威特探索这种关系的第一项研究。
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引用次数: 0
Mapping accounting literature on climate finance: identifying research gaps and reflections on future research 绘制关于气候融资的会计文献图:确定研究差距和对未来研究的思考
IF 1.9 Q2 Economics, Econometrics and Finance Pub Date : 2024-05-10 DOI: 10.1108/arj-06-2023-0162
Thereza Raquel Sales de Aguiar, Shamima Haque, Laura McCann

Purpose

This study aims to investigate climate finance literature to understand whether and how research in this area is explored from an accounting perspective.

Design/methodology/approach

This study conducts a meta-analysis and narrative review of climate finance.

Findings

The issue of climate finance has received increasing attention in recent years because of international negotiations on climate change. The volume of literature examining climate finance has grown, particularly from a finance perspective. The literature analysed is diverse, using unique methodological and theoretical differences and providing insights into the effectiveness of policies and the impact of climate finance on capital markets, economic growth and the green economy. However, in spite of growing concerns regarding the accounting and reporting issues in climate finance, little attention has been paid to this topic from an accounting, accountability, audit or corporate disclosure perspective.

Originality/value

This study contributes to climate finance research by integrating insights from a dispersed and emerging body of literature by conducting meta-analysis and narrative review. Meta-analysis enables us to map the development of this specific literature and how it has changed over the years, whereas a narrative review serves as a basis for identifying research gaps and developing avenues for future research in accounting, accountability, audit and corporate disclosure.

目的本研究旨在调查气候融资文献,以了解是否以及如何从会计角度探讨该领域的研究。研究结果近年来,由于国际气候变化谈判,气候融资问题日益受到关注。研究气候融资问题的文献数量不断增加,特别是从融资的角度来看。所分析的文献多种多样,使用的方法和理论各具特色,对政策的有效性以及气候融资对资本市场、经济增长和绿色经济的影响提供了深入的见解。然而,尽管人们越来越关注气候融资中的会计和报告问题,但很少有人从会计、问责、审计或企业披露的角度关注这一主题。 本研究通过元分析和叙事回顾,整合了分散的新兴文献中的见解,为气候融资研究做出了贡献。元分析使我们能够勾勒出这一特定文献的发展脉络及其多年来的变化情况,而叙述性综述则可作为确定研究差距的基础,并为会计、问责、审计和公司披露方面的未来研究开辟道路。
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引用次数: 0
A new challenge in accounting education: convergence of maturity model, education and evaluation in accounting 会计教育的新挑战:会计成熟度模型、教育和评估的融合
IF 1.9 Q2 Economics, Econometrics and Finance Pub Date : 2024-04-22 DOI: 10.1108/arj-09-2023-0240
Arash Arianpoor, Ahmad Abdollahi

Purpose

The purpose of this study is to propose a framework for the convergence of maturity model and education and evaluation in accounting.

Design/methodology/approach

The present research was conducted in two phases. In the first phase, to determine the indicators of convergence of the maturity model and education and evaluation in accounting, a Meta-Synthesis method was used. The conceptual model includes two dimensions of “Teaching and learning processes” and “Evaluation methods"; five levels of initial, repeatable, defined, managed and optimized; and a total number of 35 indicators. In the second phase, a questionnaire was developed, and academics as accounting faculty members in Iranian public universities were employed to fill out the questionnaire electronically and present a final framework. Having received the questionnaires, 66 questionnaires were analyzed statistically.

Findings

The results showed that the two dimensions of “Teaching and learning processes” and “Evaluation methods” considering initial, repeatable, defined, managed and optimized levels include 35 indicators, which form a framework for the convergence of maturity model and education and evaluation in accounting. The results show that both dimensions have positive and significant regression path coefficients in the convergence model. Moreover, the dimension of teaching and learning processes has the highest regression path coefficient indicating a greater impact on the convergence model. Besides, all five levels have positive and significant regression path coefficients with dimensions. Finally, in this study, all indicators were prioritized according to five levels.

Originality/value

Due to the success of maturity models and the urgent developments that require transformative improvements in accounting education, maturity models can respond to the challenges associated with education and learning in accounting. Thus, conceiving an image of the convergence of maturity model, education and evaluation in accounting seems imperative which has been scarcely investigated previously.

设计/方法/途径本研究分两个阶段进行。在第一阶段,为确定成熟度模型与会计教育和评价的趋同指标,采用了元综合法。概念模型包括 "教学过程 "和 "评价方法 "两个维度;初始、可重复、确定、管理和优化五个层次;以及共计 35 个指标。在第二阶段,编制了一份调查问卷,并聘请伊朗公立大学会计学院的学者以电子方式填写问卷,并提出最终框架。结果表明,"教学过程 "和 "评价方法 "两个维度考虑了初始、可重复、定义、管理和优化水平,包括 35 个指标,形成了成熟度模型与会计教育和评价的融合框架。结果表明,这两个维度在趋同模型中的回归路径系数均为正且显著。此外,教学过程维度的回归路径系数最高,表明其对趋同模型的影响更大。此外,五个层面与维度的回归路径系数均为正且显著。最后,在本研究中,所有指标都按照五个层次进行了优先排序。原创性/价值由于成熟度模型的成功以及会计教育需要转型改进的迫切发展,成熟度模型可以应对与会计教育和学习相关的挑战。因此,构想一个成熟度模型、会计教育和评价的融合形象似乎势在必行,而这在以前的研究中还很少见。
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引用次数: 0
How do cultural differences affect stock market performance after mergers and acquisitions? Empirical evidence from China 文化差异如何影响并购后的股市表现?来自中国的经验证据
IF 1.9 Q2 Economics, Econometrics and Finance Pub Date : 2024-04-22 DOI: 10.1108/arj-02-2023-0045
Eping Liu, Miaomiao Xie, Jingyi Guan
PurposeAs cross-cultural mergers and acquisitions (M&A) have learning effects on organisations, assessing their impacts on corporate performance is crucial. This study aims to explore the impact of inter-firm cultural differences on long-term post-M&A stock market performance.Design/methodology/approachThe authors select domestic M&A transactions of Chinese listed companies during 2010–2021 as the sample. Then, the authors use the partial least squares structural equation model (PLS-SEM) to construct the latent variable of cultural differences in four dimensions to explore long-term stock market performance.FindingsCultural differences first positively and then negatively impact post-M&A performance. Three transmissions mechanisms are identified: investor sentiment, takeover premiums and information disclosure quality. Further analysis reveals that acquirer stock performance improves with higher analyst coverage and non-local shareholders but worsens if there are business affiliations between the acquirer and target firms.Practical implicationsThis study can help optimise information disclosure systems in M&A transactions for regulatory authorities and aid investors’ understanding of post-M&A performance changes. Furthermore, it can improve acquirers’ understanding of the risks and opportunities in cross-cultural M&A, thereby facilitating the adaptation of management practices to the im-pacts of cultural differences.Originality/valueBy integrating the theories of resource dependence and transaction costs, this study examines the reversal effect of cultural differences between merging companies on post-M&A performance. The authors use a PLS-SEM to empirically analyse the main effects and reveal three transmission mechanisms.
目的 由于跨文化并购(M&A)会对企业产生学习效应,因此评估其对企业绩效的影响至关重要。本研究旨在探讨企业间文化差异对并购后股票市场长期表现的影响。然后,作者利用偏最小二乘结构方程模型(PLS-SEM)从四个维度构建了文化差异的潜在变量,以探讨并购后的长期股市表现。研究发现,文化差异对并购后绩效的影响先正后负,并确定了三种传导机制:投资者情绪、收购溢价和信息披露质量。进一步的分析表明,并购方的股票表现会随着分析师覆盖率的提高和非本地股东的增加而改善,但如果并购方和目标公司之间存在业务关联,则并购方的股票表现会恶化。此外,本研究还能提高收购方对跨文化并购中风险和机遇的认识,从而促进管理实践适应文化差异的影响。作者使用 PLS-SEM 对主要效应进行了实证分析,并揭示了三种传导机制。
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引用次数: 0
Human capital and financial performance of Islamic banks: a meta-analysis 伊斯兰银行的人力资本和财务业绩:元分析
IF 1.9 Q2 Economics, Econometrics and Finance Pub Date : 2024-04-17 DOI: 10.1108/arj-09-2023-0257
Muhammad Bilal Zafar

Purpose

This paper aims to meta-analyze the results of the prior studies related to the relationship of human capital and financial performance in Islamic banking.

Design/methodology/approach

To examine the relationship between human capital and financial of Islamic banks, 23 empirical studies having sample of 15,607 are considered for the meta-analysis. Moreover, different measures related to financial performance including return on assets (ROA), return of equity (ROE) and Tobin’s Q have been taken as moderating for further subgroup analysis.

Findings

The results of meta-analysis reveal a positive correlation between human capital and financial performance with an effect size of 0.268. The subgroup analyses showed significant positive associations of human capital with ROA and ROE, insignificant with Tobin’s Q.

Originality/value

This study suggests Islamic banking should prioritize human capital development, maintain consistency and adopt a long-term perspective. Future research should consider context-specific factors and harmonize human capital and financial performance measurements for consensus.

为了研究伊斯兰银行人力资本与财务之间的关系,本文考虑了 23 项实证研究(样本数为 15,607 个)进行元分析。此外,与财务绩效相关的不同指标,包括资产回报率(ROA)、股本回报率(ROE)和托宾 Q 值,也被作为进一步分组分析的调节指标。研究结果荟萃分析的结果显示,人力资本与财务绩效之间存在正相关关系,效应大小为 0.268。分组分析表明,人力资本与 ROA 和 ROE 呈显著正相关,与 Tobin's Q 呈不显著正相关。未来的研究应考虑具体环境因素,并协调人力资本和财务业绩的衡量标准,以达成共识。
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引用次数: 0
PERAN DEWAN PENGAWAS SYARIAH DALAM MENERAPKAN TATA KELOLA PERUSAHAAN YANG BAIK DI SEKTOR PERBANKAN SYARIAH DI INDONESIA 伊斯兰教法监督委员会在印度尼西亚伊斯兰银行业实施良好公司治理中的作用
IF 1.9 Q2 Economics, Econometrics and Finance Pub Date : 2024-04-01 DOI: 10.56244/accrual.v2i2.754
Ahmad Wildan, Yusuf Shalauddin
Artikel ini membicarakan peran utama Dewan Pengawas Syariah (DPS) dalam menerapkan tata kelola perusahaan yang baik di sektor perbankan syariah di Indonesia. DPS memiliki fungsi krusial dalam mengawasi ketaatan terhadap prinsip syariah dan mencegah risiko, baik dari segi keuangan maupun reputasi. Dengan merujuk pada berbagai peraturan dan literatur terkait, artikel ini mengevaluasi pentingnya peran DPS dalam memastikan penerapan Good Corporate Governance (GCG) di lembaga keuangan syariah. Selain itu, tulisan ini juga menyoroti keberartian DPS dalam memastikan pematuhan terhadap prinsip syariah, yang merupakan faktor krusial dalam keberhasilan dan kelangsungan perbankan syariah di Indonesia. Artikel ini dapat dijadikan referensi untuk memahami peran DPS dalam kerangka tata kelola perusahaan yang baik di sektor perbankan syariah dan juga sebagai dasar untuk penelitian lebih lanjut tentang implementasi GCG dan pengawasan syariah di lembaga keuangan syariah.
本文讨论了伊斯兰教法监督委员会(DPS)在印度尼西亚伊斯兰银行业实施良好公司治理方面的关键作用。伊斯兰教法监督委员会在监督伊斯兰教法原则的遵守情况以及预防金融和声誉风险方面发挥着至关重要的作用。通过参考各种法规和相关文献,本文评估了 DPS 在确保伊斯兰金融机构实施良好公司治理 (GCG) 方面所起作用的重要性。此外,本文还强调了 DPS 在确保遵守伊斯兰教法原则方面的重要意义,这也是印尼伊斯兰银行业成功和可持续发展的关键因素。本文可作为了解 DPS 在伊斯兰银行业良好公司治理框架中的作用的参考,也可作为进一步研究伊斯兰金融机构实施 GCG 和伊斯兰教法监督的基础。
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引用次数: 0
STUDI LITERATUR TENTANG EFEKTIVITAS GENERALIZED AUDIT SOFTWARE (GAS) DALAM MENDUKUNG PELAKSANAAN AUDIT SYARIAH DI INDONESIA 关于通用审计软件(GAS)在支持印度尼西亚实施伊斯兰教法审计中的有效性的文献研究
IF 1.9 Q2 Economics, Econometrics and Finance Pub Date : 2024-04-01 DOI: 10.56244/accrual.v2i2.750
A. Aditya, Ayatullah Alfani Yusuf, Bara Prahyudha Prasojo
Jurnal ini membahas efektivitas Generalized Audit Software (GAS) dalam mendukung pelaksanaan audit syariah di Indonesia. Bank syariah, sebagai entitas bisnis, dihadapkan pada tantangan manajemen risiko dan kepatuhan syariah yang semakin kompleks. Dalam konteks ini, GAS menjadi solusi teknologi audit yang dapat meningkatkan efisiensi dan efektivitas proses audit. Meskipun GAS membuka peluang baru, terdapat keterbatasan teknologi audit di Indonesia yang perlu dipahami dan diatasi. Jurnal ini bertujuan mengidentifikasi faktor-faktor kunci yang mempengaruhi efektivitas GAS dalam konteks audit syariah. Melalui studi literatur, jurnal ini memberikan gambaran komprehensif tentang tantangan dan peluang implementasi GAS dalam audit syariah serta memberikan wawasan tentang langkah-langkah praktis untuk meningkatkan efektivitasnya. Studi literatur dilakukan melalui pencarian terfokus pada basis data akademis dan sumber-sumber terkait dengan GAS dan audit syariah di Indonesia.
本刊讨论了通用审计软件(GAS)在支持印度尼西亚实施伊斯兰审计方面的有效性。伊斯兰银行作为商业实体,面临着日益复杂的风险管理和遵守伊斯兰教法的挑战。在这种情况下,GAS 是一种审计技术解决方案,可以提高审计流程的效率和效果。虽然 GAS 带来了新的机遇,但印尼审计技术的局限性也需要了解和解决。本期刊旨在确定影响伊斯兰审计中一般审计准则有效性的关键因素。通过文献综述,本刊全面概述了在伊斯兰审计中实施《一般审计准则》所面临的挑战和机遇,并深入探讨了提高其有效性的实际步骤。文献研究是通过重点检索学术数据库和与印度尼西亚《一般审计准则》和伊斯兰教法审计相关的资料来源进行的。
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引用次数: 0
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Accounting Research Journal
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