Pub Date : 2019-12-28DOI: 10.17265/1548-6583/2019.12.001
Kadouamaï Souleymanou, Ousmanou Abdoul Nasser
Legal audit is a statutory control of the accounts carried out based on internal control (IC). Meanwhile, paradoxically, IC is not always transparent to the legal auditor, but rather a compromise to his expectations. What are the determinants that allow the auditor to adapt to it? This paper proposes the analysis of issues and determinants of the effectiveness of legal audit in the context of an opaque IC. This study is carried out on a sample of 56 limited liability companies in Cameroon, carefully selected based on the existence of an IC service. The determinants explaining the auditor’s effectiveness in his mission are noted.
{"title":"From the Opacity of Internal Control to the Effectiveness of Legal Audit: Analysis of Issues and Determinants in Business in Cameroon","authors":"Kadouamaï Souleymanou, Ousmanou Abdoul Nasser","doi":"10.17265/1548-6583/2019.12.001","DOIUrl":"https://doi.org/10.17265/1548-6583/2019.12.001","url":null,"abstract":"Legal audit is a statutory control of the accounts carried out based on internal control (IC). Meanwhile, paradoxically, IC is not always transparent to the legal auditor, but rather a compromise to his expectations. What are the determinants that allow the auditor to adapt to it? This paper proposes the analysis of issues and determinants of the effectiveness of legal audit in the context of an opaque IC. This study is carried out on a sample of 56 limited liability companies in Cameroon, carefully selected based on the existence of an IC service. The determinants explaining the auditor’s effectiveness in his mission are noted.","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42702824","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 : 2019-12-28DOI: 10.17265/1548-6583/2019.12.003
E. Ahmed, Noor Fareen Abdul Rahim, T. Alabdullah, M. M. Thottoli
The purpose of this paper is to examine the current role of social media on entrepreneurial intention among the accounting students in Penang. A survey was designed and disseminated to the accounting students where 233 valid responses were collected. Through structural equation modelling, the findings indicated that entrepreneurial intention was significantly influenced by social media. The findings of this study provided useful information for the government to engage with other stakeholders and make use of the social media advantage to shape effective communication strategies to support entrepreneurial intention for accounting students.
{"title":"An Examination of Social Media Role in Entrepreneurial Intention among Accounting Students: A SEM Study","authors":"E. Ahmed, Noor Fareen Abdul Rahim, T. Alabdullah, M. M. Thottoli","doi":"10.17265/1548-6583/2019.12.003","DOIUrl":"https://doi.org/10.17265/1548-6583/2019.12.003","url":null,"abstract":"The purpose of this paper is to examine the current role of social media on entrepreneurial intention among the accounting students in Penang. A survey was designed and disseminated to the accounting students where 233 valid responses were collected. Through structural equation modelling, the findings indicated that entrepreneurial intention was significantly influenced by social media. The findings of this study provided useful information for the government to engage with other stakeholders and make use of the social media advantage to shape effective communication strategies to support entrepreneurial intention for accounting students.","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47934456","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 : 2019-12-28DOI: 10.17265/1548-6583/2019.12.002
Yenyu Huang
This paper examines the effect of compensation committee quality on the relationship between Chief Executive Officer (CEO) cash compensation and accounting earnings by using a sample of 1,247 publicly-traded Taiwan firms from 2009 to 2011. This paper finds that executive cash compensation is more positively associated with accounting earnings when firms have high compensation committee quality. Compensation committee quality is constructed by a multidimensional measure of compensation committee quality choosing from nine potential, individual measures of compensation committee quality. The results show that executive cash compensation is more positively associated with accounting earnings when firms with scholar directors, a higher proportion of senior directors, a higher proportion of directors who are CEOs of other firms sitting on their compensation committee, and a higher proportion of directors, appointed during the tenure of the incumbent CEO sitting on compensation committees. Findings in this paper imply that shareholders and directors should be concerned about the composition of compensation committees as this paper finds that compensation committee quality varies depending on individual director profession and other characteristics of the committee members.
{"title":"Compensation Committee Quality and the Relationship between CEO Cash Compensation and Accounting Performance—Evidence From Taiwan","authors":"Yenyu Huang","doi":"10.17265/1548-6583/2019.12.002","DOIUrl":"https://doi.org/10.17265/1548-6583/2019.12.002","url":null,"abstract":"This paper examines the effect of compensation committee quality on the relationship between Chief Executive Officer (CEO) cash compensation and accounting earnings by using a sample of 1,247 publicly-traded Taiwan firms from 2009 to 2011. This paper finds that executive cash compensation is more positively associated with accounting earnings when firms have high compensation committee quality. Compensation committee quality is constructed by a multidimensional measure of compensation committee quality choosing from nine potential, individual measures of compensation committee quality. The results show that executive cash compensation is more positively associated with accounting earnings when firms with scholar directors, a higher proportion of senior directors, a higher proportion of directors who are CEOs of other firms sitting on their compensation committee, and a higher proportion of directors, appointed during the tenure of the incumbent CEO sitting on compensation committees. Findings in this paper imply that shareholders and directors should be concerned about the composition of compensation committees as this paper finds that compensation committee quality varies depending on individual director profession and other characteristics of the committee members.","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44227370","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 : 2019-11-28DOI: 10.17265/1548-6583/2019.11.002
Ephraim Matanda, Vharawei Matanda
{"title":"The Impact of Corporate Governance and Ethics on Microfinance Institutions (MFIs)—The Case for Microfinance Institutions (MFIs) in Masvingo, Zimbabwe, 2009-2019","authors":"Ephraim Matanda, Vharawei Matanda","doi":"10.17265/1548-6583/2019.11.002","DOIUrl":"https://doi.org/10.17265/1548-6583/2019.11.002","url":null,"abstract":"","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46361889","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 : 2019-11-28DOI: 10.17265/1548-6583/2019.11.001
Keiko Katagata, Kenichi Takano
{"title":"Interpretations of CEOs’ Responsibilities During Corporate Crises in Japan","authors":"Keiko Katagata, Kenichi Takano","doi":"10.17265/1548-6583/2019.11.001","DOIUrl":"https://doi.org/10.17265/1548-6583/2019.11.001","url":null,"abstract":"","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46329328","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 : 2019-11-28DOI: 10.17265/1548-6583/2019.11.003
Matanda Ephraim
{"title":"Zimbabwe’s Macroeconomic Policies, Economic Growth and Development of the Financial Sector: A Post Independence Historical Overview","authors":"Matanda Ephraim","doi":"10.17265/1548-6583/2019.11.003","DOIUrl":"https://doi.org/10.17265/1548-6583/2019.11.003","url":null,"abstract":"","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47634626","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 : 2019-10-28DOI: 10.17265/1548-6583/2019.10.003
Miklós Somai
The concept of ecological footprint tax (EFT) can be developed to cover the whole economy, but as a first experimental step, this paper suggests to introduce it in agriculture and food industry. The EFT is expected to mitigate two of the greatest anxieties of people in developed and semi-developed world: (rural) unemployment and climate change. The proposed arctan relation between the ecological footprint of products and the tax to be paid would result in a fairer allocation of tax charges (rich big-consumers having to pay much higher tax than low-polluter average people), assure sustainability for both the ecosystem and local economy (the tax charge itself depending first of all on the distance a product is to be shipped to the customer), and allow a healthier diet (local production, reaching the customers within much shorter time period than imports, not having to be stuffed with preservatives).
{"title":"Ecological Footprint Tax for the Development of Local Agribusiness","authors":"Miklós Somai","doi":"10.17265/1548-6583/2019.10.003","DOIUrl":"https://doi.org/10.17265/1548-6583/2019.10.003","url":null,"abstract":"The concept of ecological footprint tax (EFT) can be developed to cover the whole economy, but as a first experimental step, this paper suggests to introduce it in agriculture and food industry. The EFT is expected to mitigate two of the greatest anxieties of people in developed and semi-developed world: (rural) unemployment and climate change. The proposed arctan relation between the ecological footprint of products and the tax to be paid would result in a fairer allocation of tax charges (rich big-consumers having to pay much higher tax than low-polluter average people), assure sustainability for both the ecosystem and local economy (the tax charge itself depending first of all on the distance a product is to be shipped to the customer), and allow a healthier diet (local production, reaching the customers within much shorter time period than imports, not having to be stuffed with preservatives).","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42994362","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 : 2019-10-28DOI: 10.17265/1548-6583/2019.10.002
R. K. Mishra, Shulagna Sarkar, J. Kiranmai
Addressing social issues is very crucial for government and thus government is primarily expected to create an enabling environment for raising awareness and stimulating public debate for the existing social challenges and issues. Indian government is proactive to encourage legal mandates in various dimensions enabling responsible business practices. What organizations do with their money is being increasingly caught on the public radar leading to bringing ethical issues to the forefront. The paper is an effort to understand how financial responsible effort is playing out in the state-owned enterprises (SOEs), and also the effort towards handling corporate social responsibility (CSR) across SOEs in India. The paper elaborates whether ethical financing is a form of social responsibility in organizations and elaborates the status of responsible financing of SOEs in India. The paper also discusses the practices encouraging ethical financing in SOEs in India.
{"title":"Ethical Finance Dimension of Corporate Social Responsibility: A Case Study of Indian SOEs","authors":"R. K. Mishra, Shulagna Sarkar, J. Kiranmai","doi":"10.17265/1548-6583/2019.10.002","DOIUrl":"https://doi.org/10.17265/1548-6583/2019.10.002","url":null,"abstract":"Addressing social issues is very crucial for government and thus government is primarily expected to create an enabling environment for raising awareness and stimulating public debate for the existing social challenges and issues. Indian government is proactive to encourage legal mandates in various dimensions enabling responsible business practices. What organizations do with their money is being increasingly caught on the public radar leading to bringing ethical issues to the forefront. The paper is an effort to understand how financial responsible effort is playing out in the state-owned enterprises (SOEs), and also the effort towards handling corporate social responsibility (CSR) across SOEs in India. The paper elaborates whether ethical financing is a form of social responsibility in organizations and elaborates the status of responsible financing of SOEs in India. The paper also discusses the practices encouraging ethical financing in SOEs in India.","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45754125","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 : 2019-10-28DOI: 10.17265/1548-6583/2019.10.001
Ivan Djossa Tchokote
Accounting standardization in black African French-speaking countries is presented through two streams of research. The first stream presents the general chart of accounts common to all these countries as an accounting model which reconciles the divergences between the Anglo-Saxon and continental approaches to accounting, and thereby satisfies the requirements of users of accounting information. The second stream considers that the convergence towards IAS/IFRS is a vital way of attracting international investors and increasing development. This article stands by the second perspective and analyzes the changes introduced in the PCG-OHADA (2017) compared to the PCG-OHADA (2000). It shows that the new provisions of the PCG-OHADA are mainly inspired by IAS 1, IAS 16, IAS 19, IAS 36, IAS 38, IAS 40, and IFRS 6.
{"title":"The Influence of IAS/IFRS on the New OHADA General Chart of Accounts","authors":"Ivan Djossa Tchokote","doi":"10.17265/1548-6583/2019.10.001","DOIUrl":"https://doi.org/10.17265/1548-6583/2019.10.001","url":null,"abstract":"Accounting standardization in black African French-speaking countries is presented through two streams of research. The first stream presents the general chart of accounts common to all these countries as an accounting model which reconciles the divergences between the Anglo-Saxon and continental approaches to accounting, and thereby satisfies the requirements of users of accounting information. The second stream considers that the convergence towards IAS/IFRS is a vital way of attracting international investors and increasing development. This article stands by the second perspective and analyzes the changes introduced in the PCG-OHADA (2017) compared to the PCG-OHADA (2000). It shows that the new provisions of the PCG-OHADA are mainly inspired by IAS 1, IAS 16, IAS 19, IAS 36, IAS 38, IAS 40, and IFRS 6.","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44325170","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 : 2019-10-28DOI: 10.17265/1548-6583/2019.10.004
Carol Sullivan
{"title":"T. Boone Pickens: The Legacy of a Famous Oil Barron","authors":"Carol Sullivan","doi":"10.17265/1548-6583/2019.10.004","DOIUrl":"https://doi.org/10.17265/1548-6583/2019.10.004","url":null,"abstract":"","PeriodicalId":71220,"journal":{"name":"现代会计与审计:英文版","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43602413","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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