This document summarizes a research article that analyzed the relationship between external auditing and corporate corruption in family businesses. The study included 94 external auditors and used quantitative methods to evaluate three hypotheses. The first hypothesis, that there is a statistically significant relationship between external auditing standards and corporate corruption in family firms, received the highest support. However, the findings overall suggested that external auditing plays an important role in minimizing instances of corporate corruption in family businesses. The document provides background on external auditing and corporate corruption and reviews relevant prior literature.
Intellectual capital: A modern model to measure the value creation in a businessAI Publications
Using a sample of 92 patients, this study looked into the impact of intellectual capital on the efficiency of private hospitals. The researchers used a quantitative approach to assess the effect of Intellectual capital (Human capital, Structural capital, and Relational capital) on long-term competitive advantage in private hospitals in Iraq's Kurdistan region. The research sample was selected using a random sampling method and conducted in various locations across Iraq's Kurdistan province. A total of 110 questionnaires were distributed, but only 92 people correctly completed them. The findings revealed that the most effective relationship with firm success was between human capital as an element of Intellectual capital, while the least effective relationship was between ownership as an element of Intellectual capital. Furthermore, our findings indicate that finance managers should use debts as a last resort in terms of intellectual capital. Finally, our research can be improved by using more controlled variables, a greater sample size, and data from a longer time span in the regression models. Other methods and steps can be used as well.
The influence of accounting software in minimizing business costsAI Publications
Small and medium-sized enterprises (SMEs) have made significant contributions to the economic development of the country and the creation of new jobs. This results in the creation of revenue, the contribution of social activities, and the reduction of poverty. The progress of technology has a significant influence on people and places all over the world. The advancement of technology has an impact on all businesses, but it has a particularly significant impact on SMEs. The study collected empirical data from 71 small and medium-sized enterprises (SMEs) in Erbil, and bivariate and factor analyses were utilized for the subsequent analysis. In the literature, the variables cost, business size, infrastructure, government backing, management support, external environment, and perceived ease of use have all been highlighted as being important considerations.
The role of sophisticated accounting system in organizational planningIJAEMSJORNAL
The aim of the current study is to analyze the relationship between accounting system and organizational planning. Managers are aware of their own requirements as well as the resources that their organizations would require to support the activities that have been recommended. We believe that the findings of this study will assist managers in better understanding different personality profiles and making decisions on which profile is most appropriate for their needs. The finding revealed that there is a positive relationship between accounting system and organizational planning. The study was carried out among car dealerships in Erbil, Kurdistan. Total of 53 participants involved in this study. Five point likert scales was used in this study ranging from not important at all to very important. However, despite the fact that this study regards organizational planning and accounting system as two distinct problems, the cluster analysis takes these two aspects into account at the same time. While the effect of organizational planning on the accounting system, and vice versa, was not specifically addressed in the current study, it is a relationship that should be explored in greater detail in future research.
The Role of External Auditing in Reducing Creative Accounting PracticesIJAEMSJORNAL
Concerning the auditor's independence, the ongoing debate in the literature is about how to balance the obligations and requirements faced by the auditor in the course of his audit duties with the related provision in place that authorizes additional non-audit services to be provided to the audited clients. Facing the audit profession today, ethical violations that have reduced the audit results in the aftermath of recent financial scandals, where it has already been proven that the world's leading auditing firms were involved in the financial corruption scandals, are the primary challenges auditors will face. The current study aimed to examine external auditingas a determining factor in influencing creative cost accounting. For this reason, the researchers used three different dimensions of external auditing to enable the study to measure creative cost accounting, first type of external auditing was general standard, second type of external auditing was fieldwork standard, third type of external auditing was reporting standard. The study consists of three independent variables (general standard, fieldwork standard, and reporting standard) and creative cost accounting as dependent variable. The present research applied quantitative research method via adapting questionnaire from academic sources. A random sampling technique was used, where all participants had equal chances of being selected for the sample. The researchers distributed 130 questionnaires, only 125 questionnaires were received and from 125 questionnaires only 117 questionnaires were completed properly. The findings showed that general standard has significant positive influence on creative cost accounting at 5% level. The results show that fieldwork standard has significant positive influence on creative cost accounting at 5% level. The results show that reporting standard has significant positive influence on creative cost accounting at 5% level. Moreover, all beta value is higher than .001. All models have very high adjusted R2 (.711, .671, .736, .644, and .723 respectively) indicating the ability of the models explaining the variation of creative cost accounting due to variation of independent variables is very high. The F-value shows that the explanatory variables are jointly statistically significant in the model and the Durbin-Watson (DW) statistics reveals that there is autocorrelation in the models.
This document discusses a study on the effect of capital structure, liquidity, and profitability on financial distress in construction companies in Indonesia from 2018-2020. It aims to see what factors influence financial difficulties and evaluate company strategies during COVID-19. The study uses agency theory and analyzes how the effectiveness of audit committee meetings moderates the relationship between the independent variables and financial distress, as measured by the Altman Z-Score model. The document provides background on key concepts like financial distress, capital structure, liquidity, agency theory, and the stages of bankruptcy. It reviews prior literature on factors influencing financial distress and the role of audit committees.
Stock investment: Factors influencing stock exchange in banking sectorIJAEMSJORNAL
Mainly, the purpose of this research is to investigate the factors that influence stock market investment in Kurdistan, specifically in Erbil. Emerging markets can also benefit from these marketplaces in order to improve their economies; however, certain emerging countries may be inexperienced with the procedure at this point in time. If you are a business searching for profitable investment options, the stock exchange is an excellent choice. Because these markets are where monetary transactions take place, investors often take their chances in these markets based on research into projected earnings and risks associated with those investments. Due to the enormous risks involved with high-revenue investments, most investors prefer low-risk, low-revenue enterprises instead of high-revenue ones. The current research was conducted in a quantitative manner, which was then examined. The research was carried out in the Iraqi city of Erbil. Following the distribution of 95 surveys, only 82 questionnaires were received and properly completed by the researcher. An investigation into the elements that influence stock market investing was carried out by the researcher using single regression analysis. Following that, there is a strong relationship between supply and demand, which is represented by the economy factor, which is represented by a third component called competition, and finally the political aspect, which is represented by the lowest value. According to the data, supply and demand appear to have a significant impact on the amount of money invested in Kurdistan's stock exchange.
Global financial markets: Factors influencing the global financial marketsIJAEMSJORNAL
The worldwide recession began in earnest with a series of acute financial crises in key developed nations that occurred simultaneously with the freezing of financial markets around the world and the steep decline in global trade. The current research focused on assessing the impact of (Global economy, Business growth and development, and Inflation) ton global financial markets. The present thesis was analyzed using a questionnaire. Sample design is the technique or process that the researcher is able to accept in selecting objects for the survey is referred to as sample design. The research sample was chosen using a random sampling method and carried out in various businesses located in Kurdistan region of Iraq. A total of 280 questionnaires were issued, but only 228 participants completed them correctly. In order to examine the aspect of factors (Global economy, Business development and growth, and Inflation) to measure the influence on sustained competitive advantage in small and medium businesses in Kurdistan region of Iraq. Participants were asked to rate the value of each object on a five-point scale ranging from unimportant to highly important. The findings revealed that the implications of the first hypothesis: Global economy strongly predicts global financial markets (Beta is weight 0.801, p.001), implying that Global economy would have a clear beneficial relationship with global financial markets based on these findings, the implications of the second hypothesis: Business development and growth strongly predicts global financial markets (Beta is weight 0.719, p.001), implying that business development and growth would have a clear beneficial relationship with global financial markets based on these findings, and finally the implications of the third hypothesis: inflation strongly predicts global financial markets (Beta is weight 0.689, p.001), implying that Inflation would have a clear beneficial relationship with global financial markets based on these findings.
Investing on the Stock Exchange: determining the essential factors affecting ...AI Publications
The goal of this study is to look into the factors that influence stock exchange investment in Kurdistan, namely in Erbil. Emerging countries can leverage these marketplaces to develop their economies as well, however some developing countries may be unfamiliar with the process. For firms looking for profitable investment opportunities, the stock exchange is a popular option. Investors typically take their chances in these markets based on researching predicted profits and dangers associated with those investments, as these marketplaces are where monetary transactions are done. Investors typically shun high-revenue investments due to the significant dangers associated with them, opting instead for low-risk, low-revenue ventures. The current research was analyzed using a quantitative manner. Erbil was the location of the research. Only 71 questionnaires were received and completed properly after the researcher distributed 100 surveys. In order to uncover factors influencing stock exchange investment, the researcher employed single regression analysis. The data show that the supply and demand element that influences stock has the highest value, followed by the economy factor, the third component, competition, and finally the politic element, which has the lowest value. According to the findings, supply and demand seems to play an important impact in stock exchange investment in Kurdistan.
Intellectual capital: A modern model to measure the value creation in a businessAI Publications
Using a sample of 92 patients, this study looked into the impact of intellectual capital on the efficiency of private hospitals. The researchers used a quantitative approach to assess the effect of Intellectual capital (Human capital, Structural capital, and Relational capital) on long-term competitive advantage in private hospitals in Iraq's Kurdistan region. The research sample was selected using a random sampling method and conducted in various locations across Iraq's Kurdistan province. A total of 110 questionnaires were distributed, but only 92 people correctly completed them. The findings revealed that the most effective relationship with firm success was between human capital as an element of Intellectual capital, while the least effective relationship was between ownership as an element of Intellectual capital. Furthermore, our findings indicate that finance managers should use debts as a last resort in terms of intellectual capital. Finally, our research can be improved by using more controlled variables, a greater sample size, and data from a longer time span in the regression models. Other methods and steps can be used as well.
The influence of accounting software in minimizing business costsAI Publications
Small and medium-sized enterprises (SMEs) have made significant contributions to the economic development of the country and the creation of new jobs. This results in the creation of revenue, the contribution of social activities, and the reduction of poverty. The progress of technology has a significant influence on people and places all over the world. The advancement of technology has an impact on all businesses, but it has a particularly significant impact on SMEs. The study collected empirical data from 71 small and medium-sized enterprises (SMEs) in Erbil, and bivariate and factor analyses were utilized for the subsequent analysis. In the literature, the variables cost, business size, infrastructure, government backing, management support, external environment, and perceived ease of use have all been highlighted as being important considerations.
The role of sophisticated accounting system in organizational planningIJAEMSJORNAL
The aim of the current study is to analyze the relationship between accounting system and organizational planning. Managers are aware of their own requirements as well as the resources that their organizations would require to support the activities that have been recommended. We believe that the findings of this study will assist managers in better understanding different personality profiles and making decisions on which profile is most appropriate for their needs. The finding revealed that there is a positive relationship between accounting system and organizational planning. The study was carried out among car dealerships in Erbil, Kurdistan. Total of 53 participants involved in this study. Five point likert scales was used in this study ranging from not important at all to very important. However, despite the fact that this study regards organizational planning and accounting system as two distinct problems, the cluster analysis takes these two aspects into account at the same time. While the effect of organizational planning on the accounting system, and vice versa, was not specifically addressed in the current study, it is a relationship that should be explored in greater detail in future research.
The Role of External Auditing in Reducing Creative Accounting PracticesIJAEMSJORNAL
Concerning the auditor's independence, the ongoing debate in the literature is about how to balance the obligations and requirements faced by the auditor in the course of his audit duties with the related provision in place that authorizes additional non-audit services to be provided to the audited clients. Facing the audit profession today, ethical violations that have reduced the audit results in the aftermath of recent financial scandals, where it has already been proven that the world's leading auditing firms were involved in the financial corruption scandals, are the primary challenges auditors will face. The current study aimed to examine external auditingas a determining factor in influencing creative cost accounting. For this reason, the researchers used three different dimensions of external auditing to enable the study to measure creative cost accounting, first type of external auditing was general standard, second type of external auditing was fieldwork standard, third type of external auditing was reporting standard. The study consists of three independent variables (general standard, fieldwork standard, and reporting standard) and creative cost accounting as dependent variable. The present research applied quantitative research method via adapting questionnaire from academic sources. A random sampling technique was used, where all participants had equal chances of being selected for the sample. The researchers distributed 130 questionnaires, only 125 questionnaires were received and from 125 questionnaires only 117 questionnaires were completed properly. The findings showed that general standard has significant positive influence on creative cost accounting at 5% level. The results show that fieldwork standard has significant positive influence on creative cost accounting at 5% level. The results show that reporting standard has significant positive influence on creative cost accounting at 5% level. Moreover, all beta value is higher than .001. All models have very high adjusted R2 (.711, .671, .736, .644, and .723 respectively) indicating the ability of the models explaining the variation of creative cost accounting due to variation of independent variables is very high. The F-value shows that the explanatory variables are jointly statistically significant in the model and the Durbin-Watson (DW) statistics reveals that there is autocorrelation in the models.
This document discusses a study on the effect of capital structure, liquidity, and profitability on financial distress in construction companies in Indonesia from 2018-2020. It aims to see what factors influence financial difficulties and evaluate company strategies during COVID-19. The study uses agency theory and analyzes how the effectiveness of audit committee meetings moderates the relationship between the independent variables and financial distress, as measured by the Altman Z-Score model. The document provides background on key concepts like financial distress, capital structure, liquidity, agency theory, and the stages of bankruptcy. It reviews prior literature on factors influencing financial distress and the role of audit committees.
Stock investment: Factors influencing stock exchange in banking sectorIJAEMSJORNAL
Mainly, the purpose of this research is to investigate the factors that influence stock market investment in Kurdistan, specifically in Erbil. Emerging markets can also benefit from these marketplaces in order to improve their economies; however, certain emerging countries may be inexperienced with the procedure at this point in time. If you are a business searching for profitable investment options, the stock exchange is an excellent choice. Because these markets are where monetary transactions take place, investors often take their chances in these markets based on research into projected earnings and risks associated with those investments. Due to the enormous risks involved with high-revenue investments, most investors prefer low-risk, low-revenue enterprises instead of high-revenue ones. The current research was conducted in a quantitative manner, which was then examined. The research was carried out in the Iraqi city of Erbil. Following the distribution of 95 surveys, only 82 questionnaires were received and properly completed by the researcher. An investigation into the elements that influence stock market investing was carried out by the researcher using single regression analysis. Following that, there is a strong relationship between supply and demand, which is represented by the economy factor, which is represented by a third component called competition, and finally the political aspect, which is represented by the lowest value. According to the data, supply and demand appear to have a significant impact on the amount of money invested in Kurdistan's stock exchange.
Global financial markets: Factors influencing the global financial marketsIJAEMSJORNAL
The worldwide recession began in earnest with a series of acute financial crises in key developed nations that occurred simultaneously with the freezing of financial markets around the world and the steep decline in global trade. The current research focused on assessing the impact of (Global economy, Business growth and development, and Inflation) ton global financial markets. The present thesis was analyzed using a questionnaire. Sample design is the technique or process that the researcher is able to accept in selecting objects for the survey is referred to as sample design. The research sample was chosen using a random sampling method and carried out in various businesses located in Kurdistan region of Iraq. A total of 280 questionnaires were issued, but only 228 participants completed them correctly. In order to examine the aspect of factors (Global economy, Business development and growth, and Inflation) to measure the influence on sustained competitive advantage in small and medium businesses in Kurdistan region of Iraq. Participants were asked to rate the value of each object on a five-point scale ranging from unimportant to highly important. The findings revealed that the implications of the first hypothesis: Global economy strongly predicts global financial markets (Beta is weight 0.801, p.001), implying that Global economy would have a clear beneficial relationship with global financial markets based on these findings, the implications of the second hypothesis: Business development and growth strongly predicts global financial markets (Beta is weight 0.719, p.001), implying that business development and growth would have a clear beneficial relationship with global financial markets based on these findings, and finally the implications of the third hypothesis: inflation strongly predicts global financial markets (Beta is weight 0.689, p.001), implying that Inflation would have a clear beneficial relationship with global financial markets based on these findings.
Investing on the Stock Exchange: determining the essential factors affecting ...AI Publications
The goal of this study is to look into the factors that influence stock exchange investment in Kurdistan, namely in Erbil. Emerging countries can leverage these marketplaces to develop their economies as well, however some developing countries may be unfamiliar with the process. For firms looking for profitable investment opportunities, the stock exchange is a popular option. Investors typically take their chances in these markets based on researching predicted profits and dangers associated with those investments, as these marketplaces are where monetary transactions are done. Investors typically shun high-revenue investments due to the significant dangers associated with them, opting instead for low-risk, low-revenue ventures. The current research was analyzed using a quantitative manner. Erbil was the location of the research. Only 71 questionnaires were received and completed properly after the researcher distributed 100 surveys. In order to uncover factors influencing stock exchange investment, the researcher employed single regression analysis. The data show that the supply and demand element that influences stock has the highest value, followed by the economy factor, the third component, competition, and finally the politic element, which has the lowest value. According to the findings, supply and demand seems to play an important impact in stock exchange investment in Kurdistan.
The main objective of this research is to examine the relationship between audit failures’ and internal control over a company’s performance. The research uses method of a quantitative method via questionnaire 22 auditors usable data based on State Audit Institution in Oman. The hypotheses of the current research used its variables via using Smart-PLS statistical instruments. The findings indicated revealed that a positive and significant relationship between Internal control on Performance. As well as, the findings revealed that the audit failures have an insignificant influence on performance in public companies in Oman
AUDITOR’S FEES AND AUDIT QUALITY OF DEPOSIT MONEY BANKS IN NIGERIA.pdfOsarenrenAigienohuwa1
The research intensifies effort at determining whether auditor’s independence has any
impact on the audit quality of Nigerian deposit money banks. The study intends to
determine the effect of audit fees on the audit quality of Nigeria deposit money banks.
The study used Ex-Post Facto research design. A total of thirteen (13) deposit money
banks were sampled. Data were taken from the sampled banks' annual reports and
accounts for the years 2010 - 2021. With the help of SPSS version 20.0, simple
regression analysis was conducted to test the assumptions. According to the findings,
audit fees has a direct but insignificant effect on the audit quality of listed Nigerian
deposit money institutions. The researcher therefore recommends that the auditor
should be remunerated on the basis of work experience, qualification, duration of the
audit assignment, and background profile
Stock Exchange Investment: A Study of Factors That Influence Stock Exchange I...AI Publications
The goal of this study is to look into the factors that influence stock exchange investment in Kurdistan, namely in Erbil. Emerging countries can leverage these marketplaces to develop their economies as well, however some developing countries may be unfamiliar with the process. For firms looking for profitable investment opportunities, the stock exchange is a popular option. Investors typically take their chances in these markets based on researching predicted profits and dangers associated with those investments, as these marketplaces are where monetary transactions are done. Investors typically shun high-revenue investments due to the significant dangers associated with them, opting instead for low-risk, low-revenue ventures. The current research was analyzed using a quantitative manner. Erbil was the location of the research. Only 71 questionnaires were received and completed properly after the researcher distributed 100 surveys. In order to uncover factors influencing stock exchange investment, the researcher employed single regression analysis. The data show that the supply and demand element that influences stock has the highest value, followed by the economy factor, the third component, competition, and finally the politic element, which has the lowest value. According to the findings, supply and demand seems to play an important impact in stock exchange investment in Kurdistan.
Comparative Analysis of The Accuracy Level of The Zmijewski, Springate, and G...AJHSSR Journal
ABSTRACT: Financial Distress is a stage in a company's financial downturn before bankruptcy or
liquidation.The purpose of this study is to learn more about the Zmijewski, Springate, and Grover techniques'
ability to accurately forecast financial difficulty in startups listed on the Indonesia Stock Exchange between
2019 and 2021.Descriptive quantitative research methodology is employed. Accuracy tests and descriptive
statistical analysis are the analysis techniques used.The study's findings show that the Springate model, which
has the highest accuracy rate of 81.81% and type I and type II error values of 18.18% and 0%.While the
accuracy of the Zmijewski and Grover models is the same (69.69%), but the type I and type II error rates are
different.
Keywords : Financial Distress; Grover; Springate; Startup; Zmijewski.
Incessant financial scandals in the corporate organizations in nigeria audito...Alexander Decker
This document discusses auditors' culpability in financial scandals in Nigerian corporate organizations. It notes that several auditing firms have been implicated in falsifying or overstating financial information for their clients. The study examines factors that may compromise auditors' integrity and independence such as long-term relationships with clients, dependence on a single client for income, and lack of training. The document reviews literature documenting cases where auditors facilitated misleading financial reporting or failed to detect accounting irregularities. It aims to understand why fraud and irregularities still occur despite audits.
A Hybrid Approach Based On Multi-Criteria Decision Making And Data-Based Opti...Sarah Marie
This document describes a hybrid approach using multi-criteria decision making and data-based optimization to solve the portfolio selection problem. In the first phase, suitable companies for investment are initially selected by considering criteria from literature on financial distress. In the second phase, a mathematical model determines optimal investment in each company based on risk and return criteria. The results show the most important criterion is cash adequacy ratio, while the least important is operating profit. Certain companies are prioritized for investment. The model finds solutions under uncertainty by considering scenario analysis of company prioritization changes.
Development and Validation of a Scale for Measuring Internal Auditing Effecti...IJAEMSJORNAL
The document describes the development and validation of a scale to measure internal auditing effectiveness in Tunisian companies. It involved both qualitative and quantitative methods. Through a literature review and interviews, the researchers developed a 16-item scale across three dimensions: internal audit process, output of internal audit, and impact of internal audit. The scale was tested on 148 chief internal auditors using exploratory and confirmatory factor analysis. The validated scale provides a practical tool for managers and auditors to measure internal auditing effectiveness.
Fraudulent Financial Reporting with Fraud Pentagon Perspective: The Role of C...AJHSSR Journal
ABSTRACT: The purpose of this study is to investigate the impact of fraud pentagon theory (pressure,
opportunity, rationalization, capability, and arrogance) with the importance of corporate governance on the
detection of fraudulent financial reporting in the Indonesia property and real estate sector from 2019-2021. The
statistical technique used in this research is panel data with multiple regression analysis methods with PLS
(Partial Least Square) Smart PLS 3 software. Purposive sampling became the sampling technique used in the
research and obtained 132 sample data units. The findings in this study show financial stability and effective
monitoring have a significant effect in detecting an indication of fraudulent financial reporting. Meanwhile,
financial target, external pressure, total accruals, change in director, and CEO duality do not affect the detection
indication of fraudulent financial reporting. However, corporate governance consisting of audit committee and
institutional ownership did not moderate the effect of fraud pentagon elements on indication of fraudulent
financial reporting. This study concludes that pressure factor can trigger companies to carry out fraudulent
financial reporting. Furthermore, effective monitoring can be used by business entities to reduce opportunities in
accordance to minimize the occurrence of fraudulent financial reporting practices in a sustainable business
climate within the company.
KEYWORDS : Fraudulent Financial Reporting, Fraud Pentagon Theory, Corporate Governance, Audit
Committee, Institutional Ownership
Late issuer conveys report finance audited on the Indonesia Stock Exchange in 2018-2020
experienced improvement, though there is policy add period time reporting. That is interesting for research to
find possible solutions to overcome problems. Study this aim test role moderation the reputation of public
accountant firm in reducing audit delay. The population study was companies listed on the Indonesia Stock
Exchange (IDX) in 2019-2020. Sample numbered 169 determined based on formula Slovin, with purposive
sampling technique. The analysis technique was used in moderated regression analysis with SPSS’22 program
assistance. The results show a moderation reputation of public accountant firm to size company no capable
reduces audit delay. Moderation of reputation of public accountant firm to profitability and solvency capable
reduce audit delay.
Application of forensic accounting a tool for confidence in auditors’ reportsAlexander Decker
The document discusses the application of forensic accounting as a tool to build confidence in auditors' reports. It examines how forensic accounting can help detect issues like fraud, theft, bribery, and intentional misstatements. The study administered questionnaires to auditing firms, legal experts, and computer specialists. The results found that forensic accounting can significantly aid in litigation, quantifying losses from theft, detecting bribery and misstatements, and finding intentional misrepresentations to auditors. The document recommends mandatory forensic accounting training for accountants to produce more reliable audit reports.
The Influence of Good Corporate Governance Mechanisms, Liquidity, Firm Size, ...AJHSSR Journal
ABSTRACT : This study aims to determine the effect of Good Corporate Governance Mechanisms,Liquidity,
Firm Size, and Impact of Covid-19, on Firm Value with Financial Performance as a mediating variable. This
study uses secondary data from 35 sample banking companies listed on the Indonesian Stock Exchange for the
2017-2021 period. Sampling using purposive sampling technique. The research data analysis method uses SPSS
v.26 software. The results of this study are the Good Corporate Governance Mechanism (board of directors),
liquidity, and financial performance hava a significant effect on firm value. Meanwhile, the indirect effect of
firm size and impact of covid-19 has a significant effect on financial performance (mediation variable). From
the calculation of the sobel test and direct or indirect effect, its found that financial performance cannot mediate
form the GCG mechanisms, liquidity, firm size, and the impactof Covid-19 on firm value.
KEYWORDS : Good Corporate Governance Mechanisms, Financial Performance, Liquidity, Firm Value,
Firm Size
This document is a research paper from the International Journal of Finance, Accounting and Economics that examines the effectiveness of market ratios in predicting financial distress among listed firms in Kenya. The paper includes an abstract, introduction, literature review, and statement of the problem sections. The introduction provides background on financial distress research and defines financial distress. The literature review covers liability management theory and shiftability theory of liquidity. The statement of the problem discusses previous related studies and notes that no significant studies have examined which market ratios are most effective at predicting financial distress in Kenyan listed companies.
Establishing the effectiveness of market ratios in predicting financial distr...oircjournals
This document is a research paper from the International Journal of Finance, Accounting and Economics that examines the effectiveness of market ratios in predicting financial distress among listed firms in Kenya. It provides background on financial distress research and discusses liability management theory and shiftability theory of liquidity as relevant frameworks. The paper aims to determine which market ratios are most statistically effective in predicting financial distress using data from 2011-2015 on the 62 listed companies in the Nairobi Securities Exchange.
This document discusses a study that investigates the impact of board characteristics (independence, gender diversity, size) on audit quality of listed manufacturing firms in Nigeria. It provides background on issues like corporate accounting scandals, audit quality, board independence, gender diversity, and board size. The study is motivated by inconsistent prior findings on the relationships between these variables. Hypotheses are developed that board independence, gender diversity, and size will positively impact audit quality. The methodology section outlines the theoretical framework drawing from agency and homosocial theories, and the model and variables to be used.
This document summarizes a research study that aimed to predict financial distress in manufacturing sectors in Indonesia using financial ratios. The researchers used logistic regression analysis to analyze the relationship between profitability ratios, leverage ratios, and the likelihood of financial distress. The results showed that both profitability ratios and leverage ratios had a significant positive effect on predicting financial difficulties. Specifically, declining profitability and increasing debt levels were indicators that a manufacturing company may experience financial distress.
The essential variables to consider before investing in financial markets dur...AI Publications
The current study aimed to investigate the essential factors to be taking into consideration prior starting an investment in financial markets especially during Covid-19 era. Individual investors are those who make purchases of securities on behalf of other individuals. Most of the time, these investors trade in modest quantities and are primarily interested in the operations of the stock exchange. Quantitative method used in this study to analyze data. The researcher used a questionnaire and distributed in four banks in Erbil city. The researcher used random sampling method in order to gather data from private banks in Erbil city. The population of this study was approximately 210 units. The target population was 142 units. The researcher distrusted 150 questionnaires at four different private banks, from 150 questionnaires; the researcher was able to gather 128 questionnaires that have been completed properly. Accordingly, the sample size of this study was 128 units.The questionnaire was designed in a multiple choise quesirons. The respondents were asked to mark each question on five scales ranging from strongly disagree to strongly agree. The findings revealed that, in terms of first research hypothesis, economnic growthhas significantly predicted financial markets, this indicates that economnic growthwill have a direct positive impact on financial markets. In terms of second research hypothesis, employment patternshas significantly predicted financial markets, this indicates that differnation strategy will have a weak positive impact on financial markets, and in terms of third research hypothesis, demographic trendshas significantly predicted financial markets, this indicates that demographic trendswill have a weak positive impact on financial markets.
ASSESSING THE CONDITION OF FINANCIAL DISTRESS W ITH ANALYSIS OF LIQUIDITY, SO...AJHSSR Journal
This document summarizes a research paper that assesses the financial distress of companies in Indonesia by analyzing liquidity, solvency, and profitability. The researchers examined 30 consumer goods companies over 3 years, for a total of 63 observations. Logistic regression analysis found that liquidity and profitability negatively and significantly impacted financial distress, while solvency had a positive and significant effect. Therefore, companies should focus on maintaining liquidity and profitability to avoid financial distress, while reducing debt dependence since high debt levels can burden the company financially. The conclusions provide recommendations for companies to monitor liquidity and profitability and decrease reliance on debt.
Effects of age, size, sponsor and government shareholdings on profitability: ...Md. Atiqullah Khan
ABSTRACT
Purpose- This paper aims at investigating the effects of age, size, fixed assets utilization, sponsor and government shareholdings on the profitability of engineering industry of Bangladesh for the period of 2000-2019.
Methodology- This paper analyzed 37 out of 39 companies under engineering industry listed on Dhaka Stock Exchange. Fixed effects model has been applied after deciding this from Hausman test to estimate the effects of age, size, fixed asset utilization, sponsor and government shareholdings on the profitability.
Findings- Size, fixed asset utilization, and sponsor shareholding have significant impact on profitability. While fixed asset utilization has positive
impact and age, size, sponsor shareholding and government shareholding have negative impact on it. Mixed influences of learning effect and size effect are experienced among the firms.
Conclusion- The findings from the analysis are diversified in nature. The investors and policy makers should have in depth insight to make better
decision.
Keywords: Age effect, size effect, shareholding, profitability, engineering.
JEL Codes: D21, G32, L25
Financial Distress, Earnings Management, and Tax Avoidance: evidence from Ind...AJHSSR Journal
This document reports on a study that examined the relationship between financial distress, earnings management, and tax avoidance among consumer goods companies listed on the Indonesia Stock Exchange from 2019 to 2021. The study found that financial distress has a significant positive effect on tax avoidance, indicating that companies facing greater financial difficulties engage in more tax avoidance. However, earnings management was found to have no significant effect on tax avoidance. Several control variables were also examined, and the results showed that higher profitability and larger firm size significantly reduce tax avoidance, while higher leverage significantly increases tax avoidance. The study aims to provide insights into factors influencing corporate tax avoidance practices in Indonesia.
This document explores the relationship between accounting conservatism and auditing quality in Egyptian industrial corporations. It examines how accounting conservatism, as measured by the book-to-market ratio, relates to characteristics of auditing quality like international auditors, industry specialization, auditor qualifications, and client retention period. The study tests three hypotheses: 1) there is an acceptable level of accounting conservatism in Egyptian industrial corporations, 2) there is an acceptable level of auditing quality in Egyptian auditing firms, and 3) auditing quality characteristics have a statistically significant impact on accounting conservatism. Regression analysis is used to test the third hypothesis using a sample of 54 industrial corporations over 2006-2010.
buy old yahoo accounts buy yahoo accountsSusan Laney
As a business owner, I understand the importance of having a strong online presence and leveraging various digital platforms to reach and engage with your target audience. One often overlooked yet highly valuable asset in this regard is the humble Yahoo account. While many may perceive Yahoo as a relic of the past, the truth is that these accounts still hold immense potential for businesses of all sizes.
The main objective of this research is to examine the relationship between audit failures’ and internal control over a company’s performance. The research uses method of a quantitative method via questionnaire 22 auditors usable data based on State Audit Institution in Oman. The hypotheses of the current research used its variables via using Smart-PLS statistical instruments. The findings indicated revealed that a positive and significant relationship between Internal control on Performance. As well as, the findings revealed that the audit failures have an insignificant influence on performance in public companies in Oman
AUDITOR’S FEES AND AUDIT QUALITY OF DEPOSIT MONEY BANKS IN NIGERIA.pdfOsarenrenAigienohuwa1
The research intensifies effort at determining whether auditor’s independence has any
impact on the audit quality of Nigerian deposit money banks. The study intends to
determine the effect of audit fees on the audit quality of Nigeria deposit money banks.
The study used Ex-Post Facto research design. A total of thirteen (13) deposit money
banks were sampled. Data were taken from the sampled banks' annual reports and
accounts for the years 2010 - 2021. With the help of SPSS version 20.0, simple
regression analysis was conducted to test the assumptions. According to the findings,
audit fees has a direct but insignificant effect on the audit quality of listed Nigerian
deposit money institutions. The researcher therefore recommends that the auditor
should be remunerated on the basis of work experience, qualification, duration of the
audit assignment, and background profile
Stock Exchange Investment: A Study of Factors That Influence Stock Exchange I...AI Publications
The goal of this study is to look into the factors that influence stock exchange investment in Kurdistan, namely in Erbil. Emerging countries can leverage these marketplaces to develop their economies as well, however some developing countries may be unfamiliar with the process. For firms looking for profitable investment opportunities, the stock exchange is a popular option. Investors typically take their chances in these markets based on researching predicted profits and dangers associated with those investments, as these marketplaces are where monetary transactions are done. Investors typically shun high-revenue investments due to the significant dangers associated with them, opting instead for low-risk, low-revenue ventures. The current research was analyzed using a quantitative manner. Erbil was the location of the research. Only 71 questionnaires were received and completed properly after the researcher distributed 100 surveys. In order to uncover factors influencing stock exchange investment, the researcher employed single regression analysis. The data show that the supply and demand element that influences stock has the highest value, followed by the economy factor, the third component, competition, and finally the politic element, which has the lowest value. According to the findings, supply and demand seems to play an important impact in stock exchange investment in Kurdistan.
Comparative Analysis of The Accuracy Level of The Zmijewski, Springate, and G...AJHSSR Journal
ABSTRACT: Financial Distress is a stage in a company's financial downturn before bankruptcy or
liquidation.The purpose of this study is to learn more about the Zmijewski, Springate, and Grover techniques'
ability to accurately forecast financial difficulty in startups listed on the Indonesia Stock Exchange between
2019 and 2021.Descriptive quantitative research methodology is employed. Accuracy tests and descriptive
statistical analysis are the analysis techniques used.The study's findings show that the Springate model, which
has the highest accuracy rate of 81.81% and type I and type II error values of 18.18% and 0%.While the
accuracy of the Zmijewski and Grover models is the same (69.69%), but the type I and type II error rates are
different.
Keywords : Financial Distress; Grover; Springate; Startup; Zmijewski.
Incessant financial scandals in the corporate organizations in nigeria audito...Alexander Decker
This document discusses auditors' culpability in financial scandals in Nigerian corporate organizations. It notes that several auditing firms have been implicated in falsifying or overstating financial information for their clients. The study examines factors that may compromise auditors' integrity and independence such as long-term relationships with clients, dependence on a single client for income, and lack of training. The document reviews literature documenting cases where auditors facilitated misleading financial reporting or failed to detect accounting irregularities. It aims to understand why fraud and irregularities still occur despite audits.
A Hybrid Approach Based On Multi-Criteria Decision Making And Data-Based Opti...Sarah Marie
This document describes a hybrid approach using multi-criteria decision making and data-based optimization to solve the portfolio selection problem. In the first phase, suitable companies for investment are initially selected by considering criteria from literature on financial distress. In the second phase, a mathematical model determines optimal investment in each company based on risk and return criteria. The results show the most important criterion is cash adequacy ratio, while the least important is operating profit. Certain companies are prioritized for investment. The model finds solutions under uncertainty by considering scenario analysis of company prioritization changes.
Development and Validation of a Scale for Measuring Internal Auditing Effecti...IJAEMSJORNAL
The document describes the development and validation of a scale to measure internal auditing effectiveness in Tunisian companies. It involved both qualitative and quantitative methods. Through a literature review and interviews, the researchers developed a 16-item scale across three dimensions: internal audit process, output of internal audit, and impact of internal audit. The scale was tested on 148 chief internal auditors using exploratory and confirmatory factor analysis. The validated scale provides a practical tool for managers and auditors to measure internal auditing effectiveness.
Fraudulent Financial Reporting with Fraud Pentagon Perspective: The Role of C...AJHSSR Journal
ABSTRACT: The purpose of this study is to investigate the impact of fraud pentagon theory (pressure,
opportunity, rationalization, capability, and arrogance) with the importance of corporate governance on the
detection of fraudulent financial reporting in the Indonesia property and real estate sector from 2019-2021. The
statistical technique used in this research is panel data with multiple regression analysis methods with PLS
(Partial Least Square) Smart PLS 3 software. Purposive sampling became the sampling technique used in the
research and obtained 132 sample data units. The findings in this study show financial stability and effective
monitoring have a significant effect in detecting an indication of fraudulent financial reporting. Meanwhile,
financial target, external pressure, total accruals, change in director, and CEO duality do not affect the detection
indication of fraudulent financial reporting. However, corporate governance consisting of audit committee and
institutional ownership did not moderate the effect of fraud pentagon elements on indication of fraudulent
financial reporting. This study concludes that pressure factor can trigger companies to carry out fraudulent
financial reporting. Furthermore, effective monitoring can be used by business entities to reduce opportunities in
accordance to minimize the occurrence of fraudulent financial reporting practices in a sustainable business
climate within the company.
KEYWORDS : Fraudulent Financial Reporting, Fraud Pentagon Theory, Corporate Governance, Audit
Committee, Institutional Ownership
Late issuer conveys report finance audited on the Indonesia Stock Exchange in 2018-2020
experienced improvement, though there is policy add period time reporting. That is interesting for research to
find possible solutions to overcome problems. Study this aim test role moderation the reputation of public
accountant firm in reducing audit delay. The population study was companies listed on the Indonesia Stock
Exchange (IDX) in 2019-2020. Sample numbered 169 determined based on formula Slovin, with purposive
sampling technique. The analysis technique was used in moderated regression analysis with SPSS’22 program
assistance. The results show a moderation reputation of public accountant firm to size company no capable
reduces audit delay. Moderation of reputation of public accountant firm to profitability and solvency capable
reduce audit delay.
Application of forensic accounting a tool for confidence in auditors’ reportsAlexander Decker
The document discusses the application of forensic accounting as a tool to build confidence in auditors' reports. It examines how forensic accounting can help detect issues like fraud, theft, bribery, and intentional misstatements. The study administered questionnaires to auditing firms, legal experts, and computer specialists. The results found that forensic accounting can significantly aid in litigation, quantifying losses from theft, detecting bribery and misstatements, and finding intentional misrepresentations to auditors. The document recommends mandatory forensic accounting training for accountants to produce more reliable audit reports.
The Influence of Good Corporate Governance Mechanisms, Liquidity, Firm Size, ...AJHSSR Journal
ABSTRACT : This study aims to determine the effect of Good Corporate Governance Mechanisms,Liquidity,
Firm Size, and Impact of Covid-19, on Firm Value with Financial Performance as a mediating variable. This
study uses secondary data from 35 sample banking companies listed on the Indonesian Stock Exchange for the
2017-2021 period. Sampling using purposive sampling technique. The research data analysis method uses SPSS
v.26 software. The results of this study are the Good Corporate Governance Mechanism (board of directors),
liquidity, and financial performance hava a significant effect on firm value. Meanwhile, the indirect effect of
firm size and impact of covid-19 has a significant effect on financial performance (mediation variable). From
the calculation of the sobel test and direct or indirect effect, its found that financial performance cannot mediate
form the GCG mechanisms, liquidity, firm size, and the impactof Covid-19 on firm value.
KEYWORDS : Good Corporate Governance Mechanisms, Financial Performance, Liquidity, Firm Value,
Firm Size
This document is a research paper from the International Journal of Finance, Accounting and Economics that examines the effectiveness of market ratios in predicting financial distress among listed firms in Kenya. The paper includes an abstract, introduction, literature review, and statement of the problem sections. The introduction provides background on financial distress research and defines financial distress. The literature review covers liability management theory and shiftability theory of liquidity. The statement of the problem discusses previous related studies and notes that no significant studies have examined which market ratios are most effective at predicting financial distress in Kenyan listed companies.
Establishing the effectiveness of market ratios in predicting financial distr...oircjournals
This document is a research paper from the International Journal of Finance, Accounting and Economics that examines the effectiveness of market ratios in predicting financial distress among listed firms in Kenya. It provides background on financial distress research and discusses liability management theory and shiftability theory of liquidity as relevant frameworks. The paper aims to determine which market ratios are most statistically effective in predicting financial distress using data from 2011-2015 on the 62 listed companies in the Nairobi Securities Exchange.
This document discusses a study that investigates the impact of board characteristics (independence, gender diversity, size) on audit quality of listed manufacturing firms in Nigeria. It provides background on issues like corporate accounting scandals, audit quality, board independence, gender diversity, and board size. The study is motivated by inconsistent prior findings on the relationships between these variables. Hypotheses are developed that board independence, gender diversity, and size will positively impact audit quality. The methodology section outlines the theoretical framework drawing from agency and homosocial theories, and the model and variables to be used.
This document summarizes a research study that aimed to predict financial distress in manufacturing sectors in Indonesia using financial ratios. The researchers used logistic regression analysis to analyze the relationship between profitability ratios, leverage ratios, and the likelihood of financial distress. The results showed that both profitability ratios and leverage ratios had a significant positive effect on predicting financial difficulties. Specifically, declining profitability and increasing debt levels were indicators that a manufacturing company may experience financial distress.
The essential variables to consider before investing in financial markets dur...AI Publications
The current study aimed to investigate the essential factors to be taking into consideration prior starting an investment in financial markets especially during Covid-19 era. Individual investors are those who make purchases of securities on behalf of other individuals. Most of the time, these investors trade in modest quantities and are primarily interested in the operations of the stock exchange. Quantitative method used in this study to analyze data. The researcher used a questionnaire and distributed in four banks in Erbil city. The researcher used random sampling method in order to gather data from private banks in Erbil city. The population of this study was approximately 210 units. The target population was 142 units. The researcher distrusted 150 questionnaires at four different private banks, from 150 questionnaires; the researcher was able to gather 128 questionnaires that have been completed properly. Accordingly, the sample size of this study was 128 units.The questionnaire was designed in a multiple choise quesirons. The respondents were asked to mark each question on five scales ranging from strongly disagree to strongly agree. The findings revealed that, in terms of first research hypothesis, economnic growthhas significantly predicted financial markets, this indicates that economnic growthwill have a direct positive impact on financial markets. In terms of second research hypothesis, employment patternshas significantly predicted financial markets, this indicates that differnation strategy will have a weak positive impact on financial markets, and in terms of third research hypothesis, demographic trendshas significantly predicted financial markets, this indicates that demographic trendswill have a weak positive impact on financial markets.
ASSESSING THE CONDITION OF FINANCIAL DISTRESS W ITH ANALYSIS OF LIQUIDITY, SO...AJHSSR Journal
This document summarizes a research paper that assesses the financial distress of companies in Indonesia by analyzing liquidity, solvency, and profitability. The researchers examined 30 consumer goods companies over 3 years, for a total of 63 observations. Logistic regression analysis found that liquidity and profitability negatively and significantly impacted financial distress, while solvency had a positive and significant effect. Therefore, companies should focus on maintaining liquidity and profitability to avoid financial distress, while reducing debt dependence since high debt levels can burden the company financially. The conclusions provide recommendations for companies to monitor liquidity and profitability and decrease reliance on debt.
Effects of age, size, sponsor and government shareholdings on profitability: ...Md. Atiqullah Khan
ABSTRACT
Purpose- This paper aims at investigating the effects of age, size, fixed assets utilization, sponsor and government shareholdings on the profitability of engineering industry of Bangladesh for the period of 2000-2019.
Methodology- This paper analyzed 37 out of 39 companies under engineering industry listed on Dhaka Stock Exchange. Fixed effects model has been applied after deciding this from Hausman test to estimate the effects of age, size, fixed asset utilization, sponsor and government shareholdings on the profitability.
Findings- Size, fixed asset utilization, and sponsor shareholding have significant impact on profitability. While fixed asset utilization has positive
impact and age, size, sponsor shareholding and government shareholding have negative impact on it. Mixed influences of learning effect and size effect are experienced among the firms.
Conclusion- The findings from the analysis are diversified in nature. The investors and policy makers should have in depth insight to make better
decision.
Keywords: Age effect, size effect, shareholding, profitability, engineering.
JEL Codes: D21, G32, L25
Financial Distress, Earnings Management, and Tax Avoidance: evidence from Ind...AJHSSR Journal
This document reports on a study that examined the relationship between financial distress, earnings management, and tax avoidance among consumer goods companies listed on the Indonesia Stock Exchange from 2019 to 2021. The study found that financial distress has a significant positive effect on tax avoidance, indicating that companies facing greater financial difficulties engage in more tax avoidance. However, earnings management was found to have no significant effect on tax avoidance. Several control variables were also examined, and the results showed that higher profitability and larger firm size significantly reduce tax avoidance, while higher leverage significantly increases tax avoidance. The study aims to provide insights into factors influencing corporate tax avoidance practices in Indonesia.
This document explores the relationship between accounting conservatism and auditing quality in Egyptian industrial corporations. It examines how accounting conservatism, as measured by the book-to-market ratio, relates to characteristics of auditing quality like international auditors, industry specialization, auditor qualifications, and client retention period. The study tests three hypotheses: 1) there is an acceptable level of accounting conservatism in Egyptian industrial corporations, 2) there is an acceptable level of auditing quality in Egyptian auditing firms, and 3) auditing quality characteristics have a statistically significant impact on accounting conservatism. Regression analysis is used to test the third hypothesis using a sample of 54 industrial corporations over 2006-2010.
Similar to Analyzing the external auditing and corporate corruption: A case study of family businesses (20)
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