Chengfang Wang, Tingting Ye, Jiyuan Li, Changli Zeng
{"title":"A Family Member or a Professional Manager? The Role of Trust in the Choice of\u0000 CEO\u0000 in Family Firms","authors":"Chengfang Wang, Tingting Ye, Jiyuan Li, Changli Zeng","doi":"10.1111/abac.12279","DOIUrl":"https://doi.org/10.1111/abac.12279","url":null,"abstract":"","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"29 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2023-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90491677","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Should More Internally Generated Intangible Assets Be Recognized? A Commentary","authors":"Xuejing Xie, Weiguo Zhang","doi":"10.1111/abac.12276","DOIUrl":"https://doi.org/10.1111/abac.12276","url":null,"abstract":"","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"26 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2022-12-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81791407","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Multiple Large Shareholders and Financial Reporting Quality: Evidence from China","authors":"Rongli Yuan, Yadong Han, Zhanliao Chen","doi":"10.1111/abac.12277","DOIUrl":"https://doi.org/10.1111/abac.12277","url":null,"abstract":"","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"37 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2022-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76489686","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Do Heterogeneous Beliefs Matter to Post‐announcement Informed Trading?","authors":"Tao Chen, Andreas S. Karathanasopoulos","doi":"10.1111/abac.12272","DOIUrl":"https://doi.org/10.1111/abac.12272","url":null,"abstract":"","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"86 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2022-11-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83935187","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Haitham A. Al-Zoubi, Jennifer A. O'Sullivan, Aktham I. Al‐Maghyereh, B. Lambe
{"title":"Disentangling Sentiment from Cyclicality in Firm Capital Structure","authors":"Haitham A. Al-Zoubi, Jennifer A. O'Sullivan, Aktham I. Al‐Maghyereh, B. Lambe","doi":"10.1111/abac.12274","DOIUrl":"https://doi.org/10.1111/abac.12274","url":null,"abstract":"","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"8 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2022-11-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88435153","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Who's Greenwashing Via the Media and What are the Consequences? Evidence From China","authors":"Jerry X. Cao, Robert Faff, Jing He, Yong Li","doi":"10.1111/abac.12273","DOIUrl":"https://doi.org/10.1111/abac.12273","url":null,"abstract":"","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"14 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2022-11-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77750471","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"I Feel Your Pain: The Effect of Regulator as a Minority Shareholder on Merger and Acquisition Performance","authors":"Xin Wang, Jiacai Xiong, Caiyue Ouyang, F. Zhang","doi":"10.1111/abac.12271","DOIUrl":"https://doi.org/10.1111/abac.12271","url":null,"abstract":"","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"4 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2022-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88638740","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Academic cheating is a phenomenon found in the academic area. Cheating, copying answers, plagiarism are some forms of academic cheating. Online learning that has been carried out during the pandemic is also not free from the phenomenon of cheating. This study aims to see the effect of the Fraud triangle theory dimension on online academic cheating behavior in accounting students. The data of this study were obtained from questionnaire data distributed to accounting students at UIN Raden Mas Said Surakarta. The respondents of this study amounted to 203 people. The analysis technique is carried out using multiple linear analysis The results of this study indicate that there are two dimensions of the fraud triangle that can increase online academic cheating behavior in students, namely opportunity and pressure. This research is expected to help the education system in universities to understand how severe the problem of online cheating is among students, but they can also help universities in identifying the underlying motives behind cheating behavior.
学术作弊是学术领域普遍存在的现象。作弊、抄袭答案、抄袭是学术作弊的一些形式。疫情期间开展的在线学习也并非没有作弊现象。本研究旨在探讨欺诈三角理论维度对会计专业学生网络学术作弊行为的影响。本研究的数据来自于对UIN Raden Mas Said Surakarta会计专业学生发放的问卷调查数据。本次研究的调查对象共计203人。本研究结果表明，作弊三角存在两个维度，即机会和压力，可以增加学生的网络学术作弊行为。这项研究有望帮助大学教育系统了解学生网络作弊问题的严重程度，但它们也可以帮助大学确定作弊行为背后的潜在动机。
{"title":"Fraud Triangle Theory on Accounting Students Online Academic Cheating","authors":"Indriyana Puspitosari","doi":"10.47153/afs24.5082022","DOIUrl":"https://doi.org/10.47153/afs24.5082022","url":null,"abstract":"Academic cheating is a phenomenon found in the academic area. Cheating, copying answers, plagiarism are some forms of academic cheating. Online learning that has been carried out during the pandemic is also not free from the phenomenon of cheating. This study aims to see the effect of the Fraud triangle theory dimension on online academic cheating behavior in accounting students. \u0000The data of this study were obtained from questionnaire data distributed to accounting students at UIN Raden Mas Said Surakarta. The respondents of this study amounted to 203 people. The analysis technique is carried out using multiple linear analysis \u0000The results of this study indicate that there are two dimensions of the fraud triangle that can increase online academic cheating behavior in students, namely opportunity and pressure. This research is expected to help the education system in universities to understand how severe the problem of online cheating is among students, but they can also help universities in identifying the underlying motives behind cheating behavior.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"217 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79683718","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study was to determine the effect of local government size, leverage, and audit opinion on the transparency of regional financial reports using internet financial reporting as an intervening variable. This study uses a quantitative method with a sample of 35 districts/cities in Indonesia in 2018-2020. The data in this study are secondary data obtained from the official website of the district/city government in Indonesia. Analysis of Path Analysis test data with the help of SPSS version 26. The results of this study conclude that local government size and audit opinion have no effect on regional financial transparency. Leverage affects regional financial transparency. Local government size, leverage, and audit opinion have no effect on internet financial reporting. Internet financial reporting is not able to mediate all independent variables on regional financial transparency.
{"title":"The Influence of Local Government Size, Leverage, and Audit Opinion on Transparency of Regional Financial Reports with Internet Financial Reporting as an Intervening Variable","authors":"Riska Puji Astuti, Imanda Firmantyas Putri Pertiwi","doi":"10.47153/afs24.5142022","DOIUrl":"https://doi.org/10.47153/afs24.5142022","url":null,"abstract":"The purpose of this study was to determine the effect of local government size, leverage, and audit opinion on the transparency of regional financial reports using internet financial reporting as an intervening variable. This study uses a quantitative method with a sample of 35 districts/cities in Indonesia in 2018-2020. The data in this study are secondary data obtained from the official website of the district/city government in Indonesia. Analysis of Path Analysis test data with the help of SPSS version 26. The results of this study conclude that local government size and audit opinion have no effect on regional financial transparency. Leverage affects regional financial transparency. Local government size, leverage, and audit opinion have no effect on internet financial reporting. Internet financial reporting is not able to mediate all independent variables on regional financial transparency.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"120 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77145150","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
ABSTRACT This study was conducted t0 analyze the effect 0f return 0n assets, return 0n equity, earnings per share, debt t0 equity rati0, price earning rati0, systematic risk 0n st0ck returns with audit qua0ty as moderat0r. The 0bject 0f this research is the c0mpanies listed 0n the LQ45 index 0n the Indonesia St0ck Exchange for the period 2013-2020. This study apply the associative meth0d, which aims t0 explain the causal relationship between 0ne variable that affects 0ther variables. The sample used is 19 LQ45 c0mpanies listed on the Indonesia St0ck Exchange during the period 2013 - 2020. The type 0f data used secondary data, namely financial statement data obtained fr0m www.idx.c0.id. The data analysis meth0d used multiple linear regressi0n with the help 0f the Eviews versi0n 10 pr0gram. The results sh0wed that return 0n assets, price earning rati0 and audit quality partially had significant effect 0n st0ck returns. While return 0n equity, earning per share, debt t0 equity rati0, systematic risk had n0t significant effect st0ck return. It was als0 f0und that audit quality as a m0derating variable was able t0 influence the relati0nship between return 0n assets and systematic risk 0n st0ck returns.
摘要本研究以审计质量为调节因子，分析了资产收益率、权益收益率、每股收益、负债权益比、市盈率、系统风险对股票收益的影响。本研究的对象是2013-2020年期间在印度尼西亚证券交易所LQ45指数中上市的公司。本研究采用关联方法，旨在解释一个变量影响其他变量之间的因果关系。使用的样本是2013 - 2020年期间在印度尼西亚证券交易所上市的19家LQ45公司。0f类数据采用的是二手数据，即从0m www.idx.c0.id获取的财务报表数据。数据分析方法采用多元线性回归，借助Eviews version 10程序。结果表明，资产收益率、市盈率和审计质量对股票收益有部分显著影响。而净资产收益率、每股收益、负债与净资产比率、系统风险对股票收益的影响不显著。我们还发现，审计质量作为一个调节变量能够影响资产收益与系统性风险股票收益之间的关系。
{"title":"The Influence of Fundamental Factors and Systemic Risk on Stock Return Moderated by Audit Quality","authors":"Harsono Yoewono, Andi Anugrah Setiawan Tasrih","doi":"10.47153/afs24.5132022","DOIUrl":"https://doi.org/10.47153/afs24.5132022","url":null,"abstract":" \u0000 \u0000 \u0000 \u0000 \u0000 \u0000ABSTRACT \u0000 \u0000 \u0000 \u0000 \u0000 \u0000 \u0000 \u0000This study was conducted t0 analyze the effect 0f return 0n assets, return 0n equity, earnings per share, debt t0 equity rati0, price earning rati0, systematic risk 0n st0ck returns with audit qua0ty as moderat0r. The 0bject 0f this research is the c0mpanies listed 0n the LQ45 index 0n the Indonesia St0ck Exchange for the period 2013-2020. This study apply the associative meth0d, which aims t0 explain the causal relationship between 0ne variable that affects 0ther variables. The sample used is 19 LQ45 c0mpanies listed on the Indonesia St0ck Exchange during the period 2013 - 2020. The type 0f data used secondary data, namely financial statement data obtained fr0m www.idx.c0.id. The data analysis meth0d used multiple linear regressi0n with the help 0f the Eviews versi0n 10 pr0gram. The results sh0wed that return 0n assets, price earning rati0 and audit quality partially had significant effect 0n st0ck returns. While return 0n equity, earning per share, debt t0 equity rati0, systematic risk had n0t significant effect st0ck return. It was als0 f0und that audit quality as a m0derating variable was able t0 influence the relati0nship between return 0n assets and systematic risk 0n st0ck returns. \u0000 \u0000 \u0000 \u0000 \u0000 \u0000 \u0000","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"2 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90245647","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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