Subjects -> BUSINESS AND ECONOMICS (Total: 3570 journals)
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ACCOUNTING (132 journals)                     

Showing 1 - 126 of 126 Journals sorted alphabetically
Accountancy     Partially Free   (Followers: 3)
Accounting Analysis Journal     Open Access   (Followers: 4)
Accounting and Finance Research     Open Access   (Followers: 23)
Accounting and Financial Control     Open Access   (Followers: 4)
Accounting Global Journal     Open Access   (Followers: 3)
Accounting History     Hybrid Journal   (Followers: 10)
Accounting History Review     Hybrid Journal   (Followers: 15)
Accounting in Europe     Hybrid Journal   (Followers: 8)
Accounting Research Journal     Hybrid Journal   (Followers: 19)
Accounting Theory and Practice     Open Access   (Followers: 6)
Accounting, Accountability & Performance     Full-text available via subscription   (Followers: 12)
Accounting, Auditing and Accountability Journal     Hybrid Journal   (Followers: 24)
Acta Marisiensis : Seria Oeconomica     Open Access  
Activos     Open Access  
Actualidad Contable Faces     Open Access   (Followers: 1)
Advances in Accounting     Hybrid Journal   (Followers: 10)
Advances in Accounting Education     Hybrid Journal   (Followers: 12)
African Journal of Accounting, Auditing and Finance     Hybrid Journal   (Followers: 12)
Al-Mal : Jurnal Akuntansi dan Keuangan Islam     Open Access  
Applied Finance and Accounting     Open Access   (Followers: 8)
Apuntes Contables     Open Access  
Asia-Pacific Journal of Accounting & Economics     Hybrid Journal   (Followers: 6)
Asian Journal of Accounting Research     Open Access  
Asian Journal of Economics, Business and Accounting     Open Access  
Asian Journal of Finance & Accounting     Open Access   (Followers: 8)
Berkala Akuntansi dan Keuangan Indonesia     Open Access  
Bulletin of Accounting and Finance Reviews     Open Access   (Followers: 1)
China Journal of Accounting Research     Open Access   (Followers: 3)
China Journal of Accounting Studies     Hybrid Journal  
Chulalongkorn Business Review     Open Access  
Cofin Habana     Open Access  
Comptabilité - Contrôle - Audit     Full-text available via subscription  
Comptabilités     Open Access  
Contabilidad y Negocios     Open Access  
Contabilidade, Gestão e Governança     Open Access  
Contaduría y Administración     Open Access  
Copernican Journal of Finance & Accounting     Open Access   (Followers: 2)
Cuadernos de Administración (Universidad del Valle)     Open Access   (Followers: 1)
Cuadernos de Contabilidad     Open Access  
Current Issues in Auditing     Full-text available via subscription   (Followers: 4)
E-Jurnal Akuntansi     Open Access  
ECA Sinergia : Revista Especializada en Economía, Contabilidad y Administración     Open Access  
EL-MUHASABA     Open Access  
Estudios Gerenciales     Open Access  
Financial Reporting     Full-text available via subscription   (Followers: 4)
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi     Open Access  
Indonesian Accounting Review     Open Access  
International Journal of Accounting & Finance Review     Open Access  
International Journal of Accounting and Financial Reporting     Open Access   (Followers: 8)
International Journal of Accounting and Information Management     Hybrid Journal   (Followers: 5)
International Journal of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 9)
International Journal of Auditing Technology     Hybrid Journal   (Followers: 4)
International Journal of Business Reflections     Open Access   (Followers: 2)
International Journal of Finance and Accounting     Open Access   (Followers: 7)
International Journal of Finance and Accounting Studies     Open Access   (Followers: 7)
Journal of Accounting and Business Education     Open Access   (Followers: 1)
Journal of Accounting and Investment     Open Access  
Journal of Accounting and Management     Open Access   (Followers: 11)
Journal of Accounting in Emerging Economies     Hybrid Journal   (Followers: 2)
Journal of Accounting Literature     Hybrid Journal   (Followers: 5)
Journal of Applied Accounting and Taxation     Open Access   (Followers: 1)
Journal of Applied Accounting Research     Hybrid Journal   (Followers: 15)
Journal of Applied Sciences in Accounting, Finance, and Tax     Open Access  
Journal of Auditing, Finance and Forensic Accounting     Open Access   (Followers: 5)
Journal of Banking and Financial Technology     Hybrid Journal   (Followers: 1)
Journal of Cost Analysis and Parametrics     Hybrid Journal   (Followers: 5)
Journal of Economics Finance and Accounting     Open Access   (Followers: 1)
Journal of Economics, Business, & Accountancy Ventura     Open Access  
Journal of Economics, Finance and Accounting Studies     Open Access  
Journal of Empirical Research in Accounting     Open Access   (Followers: 1)
Journal of Federation of Accounting Professions     Open Access  
Journal of Finance and Accounting     Open Access   (Followers: 7)
Journal of Finance and Accounting Research     Open Access   (Followers: 1)
Journal of Financial Reporting and Accounting     Hybrid Journal   (Followers: 12)
Journal of Islamic Accounting and Business Research     Hybrid Journal   (Followers: 5)
Journal of Management Accounting Research     Full-text available via subscription   (Followers: 24)
Journal of Public Budgeting, Accounting & Financial Management     Hybrid Journal   (Followers: 3)
Journal Syariah and Accounting Public     Open Access  
Jurnal Akuntansi & Keuangan Unja     Open Access  
Jurnal Akuntansi Aktual     Open Access  
Jurnal Akuntansi dan Keuangan     Open Access  
Jurnal Akuntansi dan Perpajakan     Open Access  
Jurnal Akuntansi Indonesia     Open Access  
Jurnal ASET (Akuntansi Riset)     Open Access  
Jurnal Dinamika Akuntansi     Open Access  
Jurnal Ekonomi KIAT     Open Access  
Jurnal Ilmiah Akuntansi dan Bisnis     Open Access  
Jurnal Ilmiah Akuntansi dan Keuangan     Open Access  
Jurnal Kajian Akuntansi     Open Access  
Krisna : Kumpulan Riset Akuntansi     Open Access  
Maandblad Voor Accountancy en Bedrijfseconomie (MAB)     Open Access  
Management & Economics Research Journal     Open Access   (Followers: 1)
Meditari Accountancy Research     Hybrid Journal   (Followers: 2)
North American Actuarial Journal     Hybrid Journal   (Followers: 1)
Open Journal of Accounting     Open Access   (Followers: 2)
PEKA : Jurnal Pendidikan Ekonomi Akuntansi     Open Access  
Point of View Research Accounting and Auditing     Open Access   (Followers: 1)
Prawo Budżetowe Państwa i Samorządu     Open Access  
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan     Open Access  
Quipukamayoc     Open Access   (Followers: 1)
RACE - Revista de Administração, Contabilidade e Economia     Open Access  
Research Journal of Finance and Accounting     Open Access   (Followers: 10)
REUNIR: Revista de Administracao, Contabilidade e Sustentabilidade     Open Access  
Revista Catarinense da Ciência Contábil     Open Access  
Revista Contemporânea de Contabilidade     Open Access  
Revista de Administração, Contabilidade e Economia da Fundace     Open Access  
Revista de Análisis Económico y Financiero     Open Access  
Revista de Contabilidad : Spanish Accounting Review     Open Access  
Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ     Open Access  
Revista de Contabilidade e Organizações     Open Access  
Revista de Derecho Fiscal     Open Access  
Revista de Finanças Públicas, Tributação e Desenvolvimento     Open Access  
Revista de Gestão, Finanças e Contabilidade     Open Access  
Revista Evidenciação Contábil & Finanças     Open Access  
Revista Mineira de Contabilidade     Open Access  
Revista Universo Contábil     Open Access  
Riset Akuntansi dan Keuangan Indonesia     Open Access  
Risk Governance and Control : Financial Markets & Institutions     Open Access  
Science and Studies of Accounting and Finance : Problems and Perspectives     Open Access  
Social and Environmental Accountability Journal     Hybrid Journal   (Followers: 3)
South African Journal of Accounting Research     Hybrid Journal   (Followers: 1)
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad     Hybrid Journal   (Followers: 1)
Studia Universitatis Babes-Bolyai Oeconomica     Open Access   (Followers: 2)
Sustainability Accounting, Management and Policy Journal     Hybrid Journal   (Followers: 12)
The Accounting Review     Full-text available via subscription   (Followers: 49)
Universal Journal of Accounting and Finance     Open Access   (Followers: 3)

           

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Asian Journal of Accounting Research
Number of Followers: 0  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2459-9700 - ISSN (Online) 2443-4175
Published by Emerald Homepage  [360 journals]
  • Audit expectation gap: a comprehensive literature review

    • Authors: Aluthgama Guruge Deepal , Ariyarathna Jayamaha
      Abstract: This paper reviews a substantial body of scholarly work on the audit expectation gap (AEG) for many years and aims to construct a new synthesis of the existing knowledge of the AEG discovered by numerous scholars in the world. A broad search of the literature was conducted using a few AEG related keywords in the Google Scholar search engine and two databases of Scopus and Emerald from 1974 to 2021. Only the articles published in reputable journals concerning the AEG were selected after applying some selection criteria. The concept of AEG is a multidimensional concept. Different causes for the AEG were identified, and several strategies were summarized into major promising strategies for narrowing it. It was found that the AEG cannot be eradicated entirely from society. This review of the literature will be of interest to auditors, financial statement users, regulatory agencies, and policymakers, among other parties. Further, this AEG synthesis may be useful in understanding misperceptions and determining how they differ across diverse stakeholders. There is a dearth of literature review studies incorporating all the facets of AEG. Hence, this study incorporates all those facets, namely research methods and instruments and dimensions used along with causes and mechanisms to narrow down the AEG while addressing the gaps and highlighting the themes for future research. Finally, a fresh, yet more straightforward definition was generated as a result of the comprehensive review of the literature, adding novelty to the extant literature.
      Citation: Asian Journal of Accounting Research
      PubDate: 2022-04-28
      DOI: 10.1108/AJAR-10-2021-0202
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Behavioral biases in trade credit policy: does it matter for financial
           performance'

    • Authors: Umar Farooq , Mosab I. Tabash , Ahmed Abousamak , Samar Habib
      Abstract: Corporate firms often follow their peer firms to articulate multiple financial decisions. Among the others, trade credit policy is a vital financial decision that can impart its dynamic role in achieving financial efficiency. Therefore, the current analysis aims to assess the role of herding behavior in determining the trade credit policies of corporate firms and its relevant effect on corporate financial performance. For this purpose, the financial data of 13089 nonfinancial sector firms from 50 countries are employed and the dynamic generalized method of moments (GMM) model to estimate the regression is applied. The empirical findings first reveal that corporate firms actively mimic their peer firms regarding trade credit policies. However, this mimicking behavior hampers the financial performance due to noncompatibility with peers’ trade credit policies. Peer firms often develop such trade credit policies that are not applicable to corporate firms. Mainly, the findings of the study suggest two implications. First, it highlights the peer effect in terms of trade credit patterns. Second, it elaborates an adverse effect regarding financial performance due to herding of peers’ trade credit policies. This study adds new thoughts regarding herding behavior in terms of trade credit policy and its possible consequences for corporate financial performance. No study explores such a relationship.
      Citation: Asian Journal of Accounting Research
      PubDate: 2022-04-12
      DOI: 10.1108/AJAR-10-2021-0179
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Business strategy typologies: do the board of commissioners and audit
           committee concern about prospector-type strategies'

    • Authors: Antonius Herusetya , Mariska Suryadinata
      Abstract: The study aims to provide new evidence on the relationship between the board of commissioners (BOCs) and audit committee (AC) as a primary corporate governance structure toward business strategy typologies. The authors use logistic regression analyses with a sample of industrial companies listed on the Indonesia Stock Exchange from 2012–2018. Data of the BOC and AC are hand-collected from the annual reports and analyzed using the content analysis. The study finds evidence that the effectiveness of the BOC is more likely to have a positive association with the prospector strategies. The authors also find that the AC's effectiveness is more likely to associate negatively with prospector strategies. As the board monitoring system, the findings appear to disclose that the BOC and ACs following the prospector strategies are more likely to focus on achieving the entity's strategy than monitoring financial reporting and internal control functions compared with the defender strategies. The results have significant practical implications to help explain that despite the corporate governance mechanisms that are likely to exist, prospectors are still likely to have weaker internal control and less likely to remediate material weaknesses (MWs) than defenders due to their specific business strategy related attributes. The study extends the studies on the corporate governance mechanism using the BOC and the AC's roles in business strategy setting from the strategic management literature using Miles and Snow's (1978; 2003) framework.
      Citation: Asian Journal of Accounting Research
      PubDate: 2022-04-12
      DOI: 10.1108/AJAR-10-2021-0188
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Earnings quality determinants in pre-corona crisis: another insight from
           bank core capital categories

    • Authors: Riyan Harbi Valdiansyah , Etty Murwaningsari
      Abstract: Discretionary accruals are earnings quality proxies that illustrate that the greater the value of discretionary accruals, the greater the practice of earnings management and vice versa. High-quality financial reports (especially earnings quality) are expected to help investors and potential investors to make decisions. This study analyses the factors that affect earnings quality, such as pre-managed earnings, liquidity and efficiency. Furthermore, the authors identify the moderating effect of the governance mechanisms proxied by the proportion of independent commissioners in conventional commercial banks listed on the Indonesia Stock Exchange. This study uses 226 banking data in the pre-corona crisis period 2013 until 2019. The data were analyzed using EViews 10 for hypothesis and MS Excel for a differential test. The results show that pre-managed earnings, liquidity and efficiency affect earnings quality. The governance mechanisms can moderate liquidity and efficiency on earnings quality, while pre-managed earnings cannot be moderated. The different bank categories (BUKU) of earnings management mechanisms are shown for each BUKU (BUKU 1, 3 and 4 perform earnings management by increasing earnings, BUKU 2 lowering earnings). Another thing is information on the earnings quality between BUKU 2 with BUKU 3 and BUKU 4 because of differences in capital and bank operating coverage regulations. Further research expects to analyze the factors affecting banking earnings quality concerning applying IFRS 9 (PSAK 71) in Indonesia. Future researchers expect to apply mixed methods to verify the financial statement data and provide comprehensive discussion and genuine insight from their study. Future research requires more samples from companies or an international scale (cross country) to obtain maximum results and be generally accepted. This study implies that managers should have more control over pre-managed earnings and bank liquidity as manager's incentive to do earnings smoothing. Managers should also pay attention to cost-efficiency and effective implementation of governance mechanisms to maximize earnings quality. This study also implies that policymakers can encourage commercial banks to apply more prudential principles in terms of a reserve for failed loans to minimize earnings management in banking. The significance of this study revealed in the discussion of the difference test between bank core capital categories (BUKU) and its relation to earnings quality.
      Citation: Asian Journal of Accounting Research
      PubDate: 2022-04-08
      DOI: 10.1108/AJAR-08-2021-0134
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Product innovation, firm performance and moderating role of technology
           capabilities

    • Authors: Dian Agustia , Sendy Dwi Haryanto , Yani Permatasari , Putu Nidia Midiantari
      Abstract: This research aims to provide evidence that firms that create product innovations (PROINVs) can improve the performance of firms in Indonesia. And then this research also provides evidence that firms with high technological capabilities can moderate the impact of PROINV on firm performance in Indonesia. Based on the firm that disclosure research and development expenditures, the number of samples in this study is 261 annual reports for the period 2015–2020. Researchers used an estimate of Moderation Regression Analysis (MRA) with STATA 14.0. The results showed that PROINV significantly affected firm performance, while technology capabilities (TECHCAP) did not. Then TECHCAP can moderate the impact of PROINV on the performance firm. This research showed that TECHCAP are pure moderation, whereas TECHCAP can weaken the impact of PROINV on firm performance. This research can provide empirical results that firms in Indonesia must adapt to meet the needs of society in creating PROINVs and technological innovations to maintain a sustainable national economy. And then, this research provides the understanding that high TECHCAP can create sustainable PROINVs that can affect firm performance. The novelty in this study researchers added variable moderation of technological capabilities to the model of the effect of PROINV on firm performance. A firm with high technological capabilities will be balanced with good research and development activities to create a long-term and sustainable firm orientation.
      Citation: Asian Journal of Accounting Research
      PubDate: 2022-03-14
      DOI: 10.1108/AJAR-12-2021-0266
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Impacts of corporate announcements on stock returns during the global
           pandemic: evidence from the Indian stock market

    • Authors: Dharen Kumar Pandey , Vineeta Kumari , Brajesh Kumar Tiwari
      Abstract: The authors examine the impacts of corporate announcements on stock returns during the pandemic stress. The authors employ the event study methodology with the market model on a sample of 90 events (announcement and ex-date). The authors find that all the corporate announcements do not impact the stock returns in a similar pattern. While the bonus announcement, ex-bonus and ex-split events led to positive significant abnormal returns on the event date, the rights issue and stock-split announcements failed to influence the stock returns. The findings suggest that before making such announcements, the corporates should wait until the market recovers because even the positively impacting events result in negative market responses during pandemic stress. This study will guide the policymakers to stimulate share prices during such pandemics with the help of various corporate announcements. The investors will be assisted in understanding the stock market mechanism and making wise decisions before reacting to corporate actions during a pandemic or emergency period. While the policymakers are concerned with influencing the share prices, the investors are concerned with the composition of the risk-return parameters in their portfolio. This study will act as an essential investment tool for both. To the best of the authors’ knowledge, the authors conduct the first-ever study to examine the impacts of corporate announcements during a pandemic stress period that significantly contributes to the literature. The authors examine the announcement effects in India and accurately anticipate that this study will be a pioneer in this field. This study also paves the way for future researches in this area.
      Citation: Asian Journal of Accounting Research
      PubDate: 2022-02-23
      DOI: 10.1108/AJAR-06-2021-0097
      Issue No: Vol. 7 , No. 2 (2022)
       
  • The effect of audit committee quality on the conventional and Islamic
           banks' financial performance between subprime and Corona crises

    • Authors: Achraf Haddad , Anis El Ammari , Abdelfattah Bouri
      Abstract: This study aims to test empirically the differences between Islamic and conventional banks in terms of impacts of the audit committees' quality on financial performance between Subprime and Corona crises. The variables are articulated in four hypotheses tested by the GLS analysis. The data were collected via DATASTREAM and from banks' annual reports. The collected data covered four continents: America, Asia, Africa and Europe. The financial performance measures and audit committee's determinants of the conventional and Islamic banks concerned 112 banks of each type after the Subprime crisis and before the Corona crisis (2010–2019). Results showed that the audit committee reduced the profitability of two bank types. Moreover, it harmed the conventional banks' efficiency, but reported an unclear effect within Islamic banks. Even so, the authors noticed that the audit committee had a positive impact for the conventional banks' liquidity, while the same effect was apparently ambiguous on the Islamic banks' liquidity. For solvency, the audit committee positively influenced conventional banks, while it affected that of Islamic banks. Empirically, the authors’ results can serve as a reference for decision-makers allowing to clarify the data on the financial competitiveness of two bank types to facilitate the planning of strategic performance programs based on the audit committee quality. Theoretically, researchers found that the differences between the results are due to the audit committee quality of each bank type or to the financial performance evaluation method. However, there are further factors that are related to the research peculiarities, the methodology, the data and the interpretation. Based on the comparative literature review between conventional and Islamic banks, this study is the first conditional and comparative research between the audit committee quality and the financial performance of conventional and Islamic banks in a specific period (after Subprime and before Corona crises).
      Citation: Asian Journal of Accounting Research
      PubDate: 2021-06-16
      DOI: 10.1108/AJAR-11-2020-0121
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2021)
       
  • The role of emotional intelligence and personality on the overall internal
           control effectiveness: applied on internal audit team member's behavior in
           Lebanese companies

    • Authors: Manale Abdo , Khalil Feghali , Mona Akram Zgheib
      Abstract: This paper aims to assess the influence of emotional intelligence (EI) on the perceived internal control performance in the Lebanese companies. The goal of this study is to decide whether there is a connection between “emotional intelligence” and perceived efficacy of “internal control” in Lebanese organizations. For the benefit and purpose of this research, a quantitative methodology will be applied. The data was collected by the use of self-directed and pre-coded questionnaires to test hypotheses made, making it a deductive research. The findings showed that the personality traits of the members of the audit team play a key role in cultivating a control climate that is more conducive to effective control. Moreover, personality traits were key in boosting trust and openness in communication that can be seen as antecedents to having a system where all key auditing professionals within the organization can cooperate to boost the effectiveness of the internal control framework. These personality traits amplified the impact of the EI of audit manager on the overall effectiveness of the COSO framework, thus leading to improved efficiency of internal controls. The exploratory aspect of this study have shown results that are general but create a basis for future comprehensive researches. This study was limited to a relatively small sample, due to the small size of Lebanon and due to the Pandemic that has limited our access to more data. This research did not regulate other relevant variables such as gender, experience, educational level and age. Nevertheless, the importance of the findings is they ascertain that internal control is not a rigid technical function that is primarily concerned with accounting and financial disciplines, rather it extends to organizational psychology and behavior. The practical implication of studying EM and personality in Lebanese organizations is to describe and understand how it affects the effectiveness of the internal control and thus the survival of the organization. When organizations are aware of such a strong impact, they will try to increase their maturity level in this regard and further seeks more efforts in tackling the EI aspect. As a summary, the practical implication of this paper is to understand how all those variables affect the effectiveness of the internal control and thus the survival of the organization. The subject of this study consists of many human-related aspects such as personality and human behavior. Once these elements are combined with the internal control framework, it will have an added value at the social level by enhancing the behavior of people and their perception of others' emotions and oneself emotions, in addition to improving their performance which reflects on enhancing the overall organizational performance. Studying EI allows to understand and manage emotions in order to create positive social interactions. The benefits of EI are vast in terms of personal, academic and professional success. Due to the lack of research on this topic, this research will contribute to explore the field. Future studies will benefit from this analysis while using a larger sample. Future work should aim to include not only auditors but all staff of the company. Further research is required to decide whether the results of this analysis are generalized across various positions and industries and to determine whether EI is the only influential aspect involving a significant number of social interactions. In addition, this article can be used as a basis for the implementation of internal control with a COSO framework that involves the EQ of everyone in the organization.
      Citation: Asian Journal of Accounting Research
      PubDate: 2021-12-03
      DOI: 10.1108/AJAR-04-2021-0048
      Issue No: Vol. 7 , No. 2 (2021)
       
  • The effect of credit risk management and bank-specific factors on the
           financial performance of the South Asian commercial banks

    • Authors: Asima Siddique , Muhammad Asif Khan , Zeeshan Khan
      Abstract: Among all of the world's continents, Asia is the most important continent and contributes 60% of world growth but facing the serving issue of high nonperforming loans (NPLs). Therefore, the current study aims to capture the effect of credit risk management and bank-specific factors on South Asian commercial banks' financial performance (FP). The credit risk measures used in this study were NPLs and capital adequacy ratio (CAR), while cost-efficiency ratio (CER), average lending rate (ALR) and liquidity ratio (LR) were used as bank-specific factors. On the other hand, return on equity (ROE) and return on the asset (ROA) were taken as a measure of FP. Secondary data were collected from 19 commercial banks (10 commercial banks from Pakistan and 9 commercial banks from India) in the country for a period of 10 years from 2009 to 2018. The generalized method of moment (GMM) is used for the coefficient estimation to overcome the effects of some endogenous variables. The results indicated that NPLs, CER and LR have significantly negatively related to FP (ROA and ROE), while CAR and ALR have significantly positively related to the FP of the Asian commercial banks. The current study result recommends that policymakers of Asian countries should create a strong financial environment by implementing that monetary policy that stimulates interest rates in this way that automatically helps to lower down the high ratio of NPLs (tied monitoring system). Liquidity position should be well maintained so that even in a high competition environment, the commercial is able to survive in that environment. The present paper contributes to the prevailing literature that this is a comparison study between developed and developing countries of Asia that is a unique comparison because the study targets only one region and then on the basis of income, the results of this study are compared. Moreover, the contribution of the study is to include some accounting-based measures and market-based measures of the FP of commercial banks at a time.
      Citation: Asian Journal of Accounting Research
      PubDate: 2021-10-14
      DOI: 10.1108/AJAR-08-2020-0071
      Issue No: Vol. 7 , No. 2 (2021)
       
  • Audit committee effectiveness, internal audit function and sustainability
           reporting practices

    • Authors: Zainabu Tumwebaze , Juma Bananuka , Twaha Kigongo Kaawaase , Caroline Tirisa Bonareri , Fred Mutesasira
      Abstract: The purpose of this study is to examine the association between audit committee effectiveness (ACE), internal audit function (IAF) and sustainability reporting practices. Using a cross-sectional and correlational design, useable questionnaires were received from 48 financial services firms in Uganda. The data were analyzed using Statistical Package for Social Sciences. results indicate that ACE and IAF are positively and significantly associated with sustainability reporting practices. ACE and IAF are more significantly associated with economic and social indicators than environmental sustainability indicators. In terms of practice, it is no longer a matter of having internal auditors and audit committees in place but rather those who are mindful of the welfare of society and the natural environment. The effectiveness of the board audit committee and a functioning internal audit can be assessed in terms of their recommendations and decisions regarding improvements in the welfare of society and the natural environment in addition to the traditionally known performance benchmarks. The study focuses on only financial services firms in Uganda, and this is a small sample. Future studies may focus on larger samples to enable comparison of the results. This study provides insights on the initial understanding of the association between ACE, IAF and sustainability reporting practices using evidence from a developing African country – Uganda.
      Citation: Asian Journal of Accounting Research
      PubDate: 2021-10-12
      DOI: 10.1108/AJAR-03-2021-0036
      Issue No: Vol. 7 , No. 2 (2021)
       
  • Nonaudit services, audit committee characteristics and accruals quality in
           Malaysia

    • Authors: Wan Zurina Nik Abdul Majid , Effiezal Aswadi Abdul Wahab , Hasnah Haron , Dian Agustia , Mohammad Nasih
      Abstract: The study examines the relationship between nonaudit services (NAS) and accruals quality in Malaysia. The study also considers several important characteristics of audit committee as the determinant for accruals quality. Next, the study examines whether these characteristics mitigate the relationship between NAS and accruals quality. The study employs descriptive analysis, univariate tests and multivariate regression to investigate the potential effect of NAS on acruals quality. Data for audit committee characteristics were hand collected from annual reports downloaded from Bursa Malaysia's website. Based on 1,118 firm-year observations for the period 2009–2011, the study finds that NAS negatively impact accruals quality. This empirical result indicates that the economic bond that is created between auditors and clients restricts the auditors from performing their duty objectively. A fully independent audit committee weakens the negative relationship between NAS and auditor independence. The sample period represents a limitation since it only covers three years of data. This limitation is largely driven by the nature of data collection of NAS fees. These results contribute to Malaysia's policy deliberation to account for the effects of NAS on auditor independence and the oversight role of an audit committee. This study contributes to theoretical perspectives on accruals quality and corporate governance in Malaysia. The novelty of this research, coupled with institutional data in Malaysia, claims the originality of this research.
      Citation: Asian Journal of Accounting Research
      PubDate: 2021-08-24
      DOI: 10.1108/AJAR-09-2020-0090
      Issue No: Vol. 7 , No. 2 (2021)
       
  • Behavioural errors and stock market investment decisions: recent evidence
           from Pakistan

    • Authors: Kashif Rashid , Yasir Bin Tariq , Mamoon Ur Rehman
      Abstract: This study examines the role of behavioural factors, such as confidence, optimism, pessimism and rational expectation, in affecting investment decisions in the Pakistani stock market. Using daily trading data of Karachi Stock Exchange-100 index from January 2012 to December 2015, different regression models, including descriptive statistics and stationarity tests, are performed. Results indicate that stock market trading has suffered from pessimistic behaviour of investors. In the first model, the authors find a positive sign of confidence and negative sign of optimism with the trading volume. The second model shows a positive role of confidence and rational expectations in affecting the trading volume in daily, Monday and Friday samples. The results of the third model show a negative sign of both optimism and rational expectation with the trading volume. Furthermore, the next model shows a negative sign of confidence combined with pessimism while testing their relationship with the trading volume. Finally, results of the final model suggest that optimism negatively affects the trading volume, and on the other hand, pessimism has a positive impact on the trading volume. The method and empirical testing of behavioural biases and their relationship with economic variable used in this study seem to be a promising way to better understand the role of psychology in deriving financial decisions for academics and policymakers. This study uses secondary data for measuring behavioural biases and decomposes the effect between rational expectation and behavioural biases.
      Citation: Asian Journal of Accounting Research
      PubDate: 2021-08-17
      DOI: 10.1108/AJAR-07-2020-0065
      Issue No: Vol. 7 , No. 2 (2021)
       
  • Bank efficiency and practice of earnings management: a study on listed
           commercial banks of Bangladesh

    • Authors: Naznin Sultana Chaity , K.M. Zahidul Islam
      Abstract: The purpose of the study is to determine the relationship between bank efficiency in terms of corporate governance guidelines and the extent of practice of earnings management (EM). Archival data of listed private commercial banks of Dhaka Stock Exchange over the period of 2007–2016 relating to corporate governance and earnings management are collected and analyzed using parametric and non-parametric methods (efficiency analysis) and applying panel regression analysis. The same distribution pattern and have low degree of the correlation (0.248) among them. It is found that private commercial banks of Bangladesh, on average, display efficiency level of 80.84%. The average value of discretionary loan loss provision (i.e. measure of earnings management) is 0.4249 and this indicates the presence of earnings management. The relation between earnings management and efficiency score in both cases of two-step system generalized methods of moments (GMMs) and difference GMM are found to be negative. The negative coefficients (−0.7969 and −0.57) indicate that as the efficiency increases, the practice of earnings management by the private commercial bank reduces. By estimating efficiency based on corporate governance guidelines and detecting the existence of EM, the major contribution of the study is establishing the relationship between bank efficiency based on compliance with corporate governance guidelines and managerial practice of earnings management in Bangladesh. Empirical results of the study have also established the fact that the more efficient the management of the banks are, the less likely it will practice earnings management under the compliance of corporate governance guidelines in Bangladesh. This research study has some limitations. Only conventional banks are considered for the study, with the exception of Islamic banks. Comparison between conventional banks and Islamic banks could have been done. Based on the literature study, the effectiveness of corporate governance aligns with decreasing agency conflict, protection of shareholders' interests and restrain management from self-serving activities (i.e. practice of earnings management). The empirical results of the study established these facts. Regulators should give more emphasis on effective implementation of good governance. To the best of the authors' knowledge, this may be the first to empirically determine the relationship between efficiency estimation based on corporate governance and earnings management in case of listed commercial banks of Bangladesh.
      Citation: Asian Journal of Accounting Research
      PubDate: 2021-04-29
      DOI: 10.1108/AJAR-09-2020-0080
      Issue No: Vol. 7 , No. 2 (2021)
       
  • Asian Journal of Accounting Research

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