{"title":"Persuasive Communications, Online Reviews and Service Performances – A Study on the Hotel Industry of New Zealand","authors":"Zahir Ahmed,Xinxuan Fan,Mamun Billah","doi":"10.14453/aabfj.v16i1.2","DOIUrl":"https://doi.org/10.14453/aabfj.v16i1.2","url":null,"abstract":"","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138530524","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}
Abstract Are joint meetings between boards of directors and top management teams associated with better decision making or higher agency costs? We examine formally scheduled joint board-management meetings as a channel for closer interaction between boards of directors and top management teams. Using publicly disclosed data from Indonesian firms, we find that about half of our sample firms hold joint board-management meetings and more meetings are associated with higher firm performance. This suggests that the benefits from information sharing at joint meetings are greater than the agency costs. This relationship is most significant when companies hold 10-12 joint board-management meetings per year, in companies with good governance and when companies are experiencing poor performance. For policymakers and practitioners, we highlight a formal channel for closer interaction between directors and management that benefits shareholders. Abstract Are joint meetings between boards of directors and top management teams associated with better decision making or higher agency costs? We examine formally scheduled joint board-management meetings as a channel for closer interaction between boards of directors and top management teams. Using publicly disclosed data from Indonesian firms, we find that about half of our sample firms hold joint board-management meetings and more meetings are associated with higher firm performance. This suggests that the benefits from information sharing at joint meetings are greater than the agency costs. This relationship is most significant when companies hold 10-12 joint board-management meetings per year, in companies with good governance and when companies are experiencing poor performance. For policymakers and practitioners, we highlight a formal channel for closer interaction between directors and management that benefits shareholders. 4
{"title":"Joint Board-Management Meetings and Firm Performance","authors":"Dian Agustia,Iman Harymawan,John Nowland","doi":"10.14453/aabfj.v16i1.8","DOIUrl":"https://doi.org/10.14453/aabfj.v16i1.8","url":null,"abstract":"Abstract Are joint meetings between boards of directors and top management teams associated with better decision making or higher agency costs? We examine formally scheduled joint board-management meetings as a channel for closer interaction between boards of directors and top management teams. Using publicly disclosed data from Indonesian firms, we find that about half of our sample firms hold joint board-management meetings and more meetings are associated with higher firm performance. This suggests that the benefits from information sharing at joint meetings are greater than the agency costs. This relationship is most significant when companies hold 10-12 joint board-management meetings per year, in companies with good governance and when companies are experiencing poor performance. For policymakers and practitioners, we highlight a formal channel for closer interaction between directors and management that benefits shareholders. Abstract Are joint meetings between boards of directors and top management teams associated with better decision making or higher agency costs? We examine formally scheduled joint board-management meetings as a channel for closer interaction between boards of directors and top management teams. Using publicly disclosed data from Indonesian firms, we find that about half of our sample firms hold joint board-management meetings and more meetings are associated with higher firm performance. This suggests that the benefits from information sharing at joint meetings are greater than the agency costs. This relationship is most significant when companies hold 10-12 joint board-management meetings per year, in companies with good governance and when companies are experiencing poor performance. For policymakers and practitioners, we highlight a formal channel for closer interaction between directors and management that benefits shareholders. 4","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138530525","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}
This study aims to determine how different audit considerations determine risk between certified auditors and non-certified auditors. This study uses an empirical study approach using an experimental method. Experiments without control (natural) are carried out through audit cases encountered in the field during the audit process. This study's participants were 52 auditors with two categories, namely 26 participants with certified auditors and 26 participants for non-certified auditors. Data collection using the deployment of instruments after the field audit process is carried out. Based on the one-way analysis of the Annova test data, it shows that there are significant differences in audit considerations in determining risk between certified auditors and non-certified auditors. Certified auditors have more professional competence in providing audit considerations in determining risk. The problem of work culture for uncertified auditors is a residual risk that is difficult to detect and can lead to audit failure. Professional certified auditors' competence in providing risk considerations will encourage the formation of smart governance, given that auditors are a synergistic catalyst in organizational processes. Practical recommendations to the leadership of a government institution, especially state universities in Indonesia, that the internal auditors in a university, together with the leadership and the authorized departments, need to establish a risk map in a university leadership provision auditors. To always improve competence in the form of expertise certification training in the audit field. Professional judgment in determining audit risk by looking deeper into the theory of judgment decision making (Connolly, Arkes, and Hammond, 2000). The research approach used a study conducted by Fukukawa and Mock (2011). This study uses internal auditors at state universities in Indonesia, where an experiment is designed to determine internal audit risk. The determination of audit risk will ensure that the audit is right on target, effective, and efficient.
本研究旨在确定不同的审计考虑因素如何决定注册审计师和非注册审计师之间的风险。本研究采用实证研究的方法，采用实验方法。通过审计过程中现场遇到的审计案例，进行无控制(自然)实验。本研究的参与者为52名审核员，分为两类，即26名认证审核员和26名非认证审核员。在进行现场审计过程后，使用部署仪器收集数据。基于方差检验数据的单向分析，表明注册审核员和非注册审核员在确定风险的审计考虑方面存在显著差异。注册审计师在提供审计考虑因素以确定风险方面具有更强的专业能力。对于未认证的审核员来说，工作文化问题是一种难以发现的残余风险，可能导致审核失败。鉴于审核员是组织过程中的协同催化剂，专业注册审核员在提供风险考虑方面的能力将鼓励形成智能治理。对政府机构，特别是印尼国立大学领导层的实际建议是，大学内部审计师需要与领导层和授权部门一起，在大学领导层提供审计人员中建立风险图。始终以专业知识认证培训的形式提高审核人员的能力。通过深入研究判断决策理论，专业判断在确定审计风险中的作用(Connolly, Arkes, and Hammond, 2000)。研究方法采用了fuukawa和Mock(2011)的研究。本研究使用印尼州立大学的内部审计师，在那里设计了一个实验来确定内部审计风险。审计风险的确定将确保审计准确、有效和高效。
{"title":"Professional Considerations for Audit Risk in Creating Smart Governance in Indonesia","authors":"M. Sudarma, Lely Kumalawati","doi":"10.14453/aabfj.v16i4.05","DOIUrl":"https://doi.org/10.14453/aabfj.v16i4.05","url":null,"abstract":"This study aims to determine how different audit considerations determine risk between certified auditors and non-certified auditors. This study uses an empirical study approach using an experimental method. Experiments without control (natural) are carried out through audit cases encountered in the field during the audit process. This study's participants were 52 auditors with two categories, namely 26 participants with certified auditors and 26 participants for non-certified auditors. Data collection using the deployment of instruments after the field audit process is carried out. Based on the one-way analysis of the Annova test data, it shows that there are significant differences in audit considerations in determining risk between certified auditors and non-certified auditors. Certified auditors have more professional competence in providing audit considerations in determining risk. The problem of work culture for uncertified auditors is a residual risk that is difficult to detect and can lead to audit failure. Professional certified auditors' competence in providing risk considerations will encourage the formation of smart governance, given that auditors are a synergistic catalyst in organizational processes. Practical recommendations to the leadership of a government institution, especially state universities in Indonesia, that the internal auditors in a university, together with the leadership and the authorized departments, need to establish a risk map in a university leadership provision auditors. To always improve competence in the form of expertise certification training in the audit field. Professional judgment in determining audit risk by looking deeper into the theory of judgment decision making (Connolly, Arkes, and Hammond, 2000). The research approach used a study conducted by Fukukawa and Mock (2011). This study uses internal auditors at state universities in Indonesia, where an experiment is designed to determine internal audit risk. The determination of audit risk will ensure that the audit is right on target, effective, and efficient.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81955007","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}
M. Rashid, Abdullah Al-Mamun, Hajar Roudaki, Qaiser Rafique Yasser
Purpose –The purpose of this paper is to provide a review of the literature on corporate fraud as well as financial crime and the prevention approaches used in different contexts. It also aims to find suitable approaches that have effectively been applied to prevent fraud. In addition, this paper attempts to identify the causes and effects of those frauds on the stakeholders of the business. Design/methodology/approachBased on the review of the literature concerning corporate fraud as well as financial crime from 2003 to 2018. Findings-Focusing on peer-reviewed articles from 2003 to 2018, the study reveals that the internal control system is the most effective approach to prevent and detect corporate fraud which is the component of
{"title":"An Overview of Corporate Fraud and its Prevention Approach","authors":"M. Rashid, Abdullah Al-Mamun, Hajar Roudaki, Qaiser Rafique Yasser","doi":"10.14453/aabfj.v16i1.7","DOIUrl":"https://doi.org/10.14453/aabfj.v16i1.7","url":null,"abstract":"Purpose –The purpose of this paper is to provide a review of the literature on corporate fraud as well as financial crime and the prevention approaches used in different contexts. It also aims to find suitable approaches that have effectively been applied to prevent fraud. In addition, this paper attempts to identify the causes and effects of those frauds on the stakeholders of the business. Design/methodology/approachBased on the review of the literature concerning corporate fraud as well as financial crime from 2003 to 2018. Findings-Focusing on peer-reviewed articles from 2003 to 2018, the study reveals that the internal control system is the most effective approach to prevent and detect corporate fraud which is the component of","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80987097","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}
Mahamudul Hassan, Mohammad Nurul Alam, Nadine Campbell, D. Bowyer, M. Reaz
{"title":"Human Resource Management in Health Care Industries for Generation Y: Challenges of the 21st Century","authors":"Mahamudul Hassan, Mohammad Nurul Alam, Nadine Campbell, D. Bowyer, M. Reaz","doi":"10.14453/aabfj.v16i1.3","DOIUrl":"https://doi.org/10.14453/aabfj.v16i1.3","url":null,"abstract":"","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90099690","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}
This paper analyses commercial banking and shadow banking, with the intention of understanding different channels of instability that can occur through both types of banking for the United States. The work is pioneering a comprehensive vision of shadow banking and its interrelation with commercial banking. The results of the work are designed to encourage reflection on possible mediums to promote the stability of shadow banking, through new risk indicators. Finally, these indicators are tested using machine learning techniques.
{"title":"Banking Stability and Shadow banking: \"New Overview for the United States\"","authors":"J. Fernández","doi":"10.14453/aabfj.v16i4.08","DOIUrl":"https://doi.org/10.14453/aabfj.v16i4.08","url":null,"abstract":"This paper analyses commercial banking and shadow banking, with the intention of understanding different channels of instability that can occur through both types of banking for the United States. The work is pioneering a comprehensive vision of shadow banking and its interrelation with commercial banking. The results of the work are designed to encourage reflection on possible mediums to promote the stability of shadow banking, through new risk indicators. Finally, these indicators are tested using machine learning techniques.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86664725","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":"Voluntary Disclosures of Indian Microfinance Institutions","authors":"Arpita Sharma, Shailesh Rastogi","doi":"10.14453/aabfj.v16i3.08","DOIUrl":"https://doi.org/10.14453/aabfj.v16i3.08","url":null,"abstract":"","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87420965","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":"Critical Assessment of Infrastructure Investment Trusts (InvITs) in India and Suggesting measures to increase their Efficiency in comparison with International Instruments","authors":"Malav Shah, K. Bhagwat","doi":"10.14453/aabfj.v16i5.08","DOIUrl":"https://doi.org/10.14453/aabfj.v16i5.08","url":null,"abstract":"","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80297626","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":"Designing a Novel Model for Stock Price Prediction Using an Integrated Multi-Stage Structure: The Case of the Bombay Stock Exchange","authors":"M. Sedighi, Fereydoon Rahnamay Roodposhti","doi":"10.14453/aabfj.v16i6.05","DOIUrl":"https://doi.org/10.14453/aabfj.v16i6.05","url":null,"abstract":"","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91262592","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":"Learning Environment and Approaches to Learning in China and Australia: A Tale of Three Accounting Cohorts","authors":"Riccardo Natoli, T. Mcdowall, Zi Wei, B. Jackling","doi":"10.14453/aabfj.v16i3.10","DOIUrl":"https://doi.org/10.14453/aabfj.v16i3.10","url":null,"abstract":"","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78297887","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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