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Article
Publication date: 4 September 2017

Ali Yaftian, Soheila Mirshekary and Dessalegn Getie Mihret

Practical accountving skills such as the ability to use commercial computerised accounting programmes (CCAP) is increasingly becoming expected of accounting graduates. To…

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Abstract

Purpose

Practical accountving skills such as the ability to use commercial computerised accounting programmes (CCAP) is increasingly becoming expected of accounting graduates. To understand the impact of CCAP on learning, this paper aims to examine students’ motivations for and perceptions about learning CCAP in two accounting subjects trialled in an Australian university.

Design/methodology/approach

A survey of students who completed the course was conducted twice, before training and assessment using CCAP and after completing the CCAP-based learning activity and the associated assessment task.

Findings

The results show that students demonstrate strong positive attitudes towards learning CCAP, and using CCAP elicits active student engagement in the learning processes. The findings also show room for further enhancement of student engagement by integrating CCAP learning tasks with teamwork and developing CCAP-based learning and assessment tasks suitable for higher-order learning outcomes.

Research limitations/implications

The survey respondents in this study are drawn from only one higher education institution in Australia and are predominantly an international cohort. This makes the conclusions of the study exploratory in nature and thus further studies are needed before generalising the conclusions.

Originality/value

By providing insights into student motivations to and perceptions about the use of CCAP in accounting curricula, the study sheds light on the potential of CCAP to enhance learning and aspects of consolidating the role of CCAP as a learning tool.

Details

Accounting Research Journal, vol. 30 no. 3
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 2 July 2018

Mansour Alferjani, Soheila Mirshekary, Steven Dellaportas, Dessalegn Getie Mihret and Ali Yaftian

This study aims to explain the driving forces behind the development of accounting regulatory institutions in post-colonial Libya.

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Abstract

Purpose

This study aims to explain the driving forces behind the development of accounting regulatory institutions in post-colonial Libya.

Design/methodology/approach

The historical method is used to interpret relevant documentary evidence in the development of accounting in Libya vis-à-vis developments in the country’s post-colonial political-economic history.

Findings

The development of accounting regulation in Libya is traced to post-colonial political-economic history that occurred independent of the country’s colonial past. The immediate aftermath of colonialism (1951-1968) showed that Western accounting practices used by Western businesses operating in Libya were imbued by pro-Western ideology. Basic legislative requirements for accounting and auditing emerged during this period through legislation. Two distinct epochs surfaced during Muammar Gaddafi’s rule: initially, the state advocated a centrally planned economy, but in the 1980s, an ideological shift occurred, which opened the Libyan economy to the global market. The first epoch saw the formation of accounting regulatory agencies consistent with the state-centred organisation of society, and the second epoch engendered the development of accounting standards consistent with the developments in market-centred societies during the era of globalisation.

Originality/value

The study offers unique historical evidence on the development of accounting regulation in a developing country independent of its colonial history. The study enhances our understanding of how the interplay between the political economy and the ideological basis of the state determines the historical path of accounting as a basis for predicting the possible future direction of accounting development.

Details

Accounting Research Journal, vol. 31 no. 2
Type: Research Article
ISSN: 1030-9616

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Abstract

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Corporate Fraud Exposed
Type: Book
ISBN: 978-1-78973-418-8

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Article
Publication date: 16 May 2023

Jabir Ali

This paper aims to analyse the effect of mandatory corporate social responsibility expenditure (CSRE) on the performance of food and agribusiness firms in India.

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Abstract

Purpose

This paper aims to analyse the effect of mandatory corporate social responsibility expenditure (CSRE) on the performance of food and agribusiness firms in India.

Design/methodology/approach

This study is based on the firm-level data collected from the Prowess database of the Centre for Monitoring Indian Economy in the year 2019. The data on key characteristics, business performance and CSRE has been compiled from 362 food and agribusiness firms. The descriptive statistics, t-test for equality of means and Spearman correlation analysis have been undertaken to understand the relationship between mandatory CSRE and firm performance across food and agribusiness sectors.

Findings

Out of 362 food and agribusiness firms, 52.2% have reported expenditure in the implementation of social initiatives under their corporate social responsibility. The results show a significant difference in the firm’s characteristics vis-à-vis with and without CSRE. Further, the findings highlight a positive and significant correlation and causal impact of corporate social responsibility (CSR) on return on sales, return on assets and profit after tax.

Practical implications

The study provides insights for implementing strategic CSR in food and agribusiness firms and gives an adequate justification for incurring CSRE.

Originality/value

This paper increases the understanding of CSR in the food and agribusiness sector. Besides, provisioning mandatory CSR seems to be a beneficial proposition for enhancing a firm’s performance.

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Article
Publication date: 24 December 2024

Ali Mohammad Khanaki, Ali Akbar Farzinfar, Mehdi Safari Gerayli and Meysam Arabzadeh

This study aims to contribute to the accounting knowledge literature by presenting the framework of forensic accounting drivers and evaluation of its identified factors on social…

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Abstract

Purpose

This study aims to contribute to the accounting knowledge literature by presenting the framework of forensic accounting drivers and evaluation of its identified factors on social distrust trauma contexts in the Tehran Stock Exchange (TSE).

Design/methodology/approach

This study adopted mixed, both inductive and deductive approach to develop an integrated framework, validate its practicability and verify its effectiveness in selected firms listed on the TSE, respectively. In developing the framework and implementation procedure, the study used an exploratory data collection (qualitative) approach to review the phenomenon of the shadow accounting functions. Then, in the second phase, this study tested the research hypothesis through a partial least squares process. The population of the study is made up of all financial managers and heads of the accounting department of capital market companies in Iran. Presently, there are 185 companies (TSE). From this, a sample of 100 companies was selected which are all in the TSE. As suggested by Niles (2006), a minimum sample size of 10% of the population is generally acceptable. A questionnaire survey was adopted in obtaining primary data for this study. Therefore, based on Cochran sampling techniques, 405 questionnaires were returned and became the basis of analysis.

Findings

Based on the mixed method of this study, the result in the qualitative part provides the forensic accounting framework of the existence of three categories; there are six components and 39 themes during 13 interviews. In the quantitative section, the results of the study showed that forensic accounting has a negative and significant effect on the trauma of social mistrust in the accounting profession.

Originality/value

This paper has created a framework that provides empirical evidence for an approach for future research to examine further issues of forensic accounting work. Moreover, this paper, through the provided framework, developed propositions showing relationships between the professionalism level, the legislation infrastructure and the quality of services, particularly in relation to forensic accounting, which helps to develop the protection of shareholders in the future.

Details

Journal of Facilities Management , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-5967

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Article
Publication date: 23 January 2025

Habiba Al-Shaer, Cemil Kuzey, Ali Uyar, Abdullah S. Karaman and Amir Hasnaoui

This study draws on financial slack, agency, and critical mass theories to investigate risky firms’ ESG engagement, board gender diversity’s moderating role between firm risk and…

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Abstract

Purpose

This study draws on financial slack, agency, and critical mass theories to investigate risky firms’ ESG engagement, board gender diversity’s moderating role between firm risk and ESG engagement, market reaction to risky firms’ ESG engagement, and board gender diversity’s role in moderating market reaction to risky firms’ ESG engagement.

Design/methodology/approach

The study uses a sample of 44,129 firm-year observations between 2005 and 2019 across nine industries and 61 countries. We adopt Refinitiv’s (LSEG Workspace database) scheme in assessing firm ESG performance.

Findings

We find that firm risk is significantly and negatively associated with ESG performance. Board gender diversity (1) negatively moderates between firm risk and the environmental pillar (2) negatively moderates between firm risk and the social pillar, (3) negatively moderates between firm risk and CSR strategy metric of governance pillar but positively moderates between firm risk and management metric of the governance pillar. We show that as the number of female director increases, their moderating effect between firms’ risk and ESG performance becomes stronger. The existence of a critical mass of female directors on the board alleviates the market’s negative reaction to ESG engagements.

Originality/value

Although plenty of prior studies focused on board gender diversity’s role in driving firm outcomes, its role in risky firms’ ESG engagement is yet to be explored. It is imperative to investigate risky firms’ engagement in ESG because these firms face more financial distress and are more concerned about their short-term survival whilst investing in ESG is specifically sensitive to the accessibility of slack resources. Consequently, risky firms may have less flexibility to initiate ESG activities or cease them.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

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Article
Publication date: 15 August 2022

Ali Uyar, Muath Abdelqader and Cemil Kuzey

Drawing on financial slack resources theory, stakeholder theory and signaling theory, the purpose of this study is to explore the two-way causality between liquidity and corporate…

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Abstract

Purpose

Drawing on financial slack resources theory, stakeholder theory and signaling theory, the purpose of this study is to explore the two-way causality between liquidity and corporate social responsibility (CSR) by using the cash conversion cycle (CCC) as liquidity proxy and composite and individual CSR metrics.

Design/methodology/approach

The data were retrieved from the Thomson Reuters Eikon database covering the period between 2013 and 2019 and 20,016 firm-year observations affiliated with ten business sectors and 60 countries. The fixed-effects panel regression analysis is executed in the empirical part.

Findings

The results indicate that firms with greater liquidity proxied by shorter CCC engage with greater CSR initiatives. They also reveal that firms with greater liquidity proxied by CCC do not regard all the dimensions of environmental and social performance equivalently; they do discriminate them. In the environmental pillar, firms funnel their cash derived from shorter CCC toward eco-innovation and resource use, respectively, but not to emissions reduction. In the social pillar, higher liquidity fosters community and human rights dimensions, respectively, but not workforce and product quality. These outcomes are largely robust to alternative CSR measurement, alternative sampling and endogeneity concerns. The reverse causality confirmed that CSR promotes higher liquidity (shorter CCC). Thus, the bidirectional relationship between CSR and liquidity is confirmed.

Research limitations/implications

Although the authors wanted to consider a longer study period, they were obliged to choose 2013 as the starting period because particularly CCC data together with environmental, social and governance (ESG) data were not available in the earlier years.

Practical implications

Among environmental indicators, fueling eco-innovation most with greater liquidity shows that firms make a strategic choice for their long-term growth and legitimacy. Besides, greater liquidity induces greater community development and more respect for human rights rather than investing in workforce and product quality. Although this might be an outcome of the realization of a deliberate strategy and good for the society, not investing in the workforce and product quality may impair the long-term survival and competitive position of the firm in the long-run in the marketplace. The implication of reverse causality is that customers purchase products and services of firms that do good for the ecology and the community and they pay faster to those companies.

Social implications

This study highlights that liquidity management and CSR are closely interrelated confirming a chicken and egg story. Firms with better liquidity management are more likely to care environment and community. Besides, doing good for society pays back in the form of enhanced firm liquidity triggering customer sympathy.

Originality/value

This research provides new insight by examining the two-way causality of the relationship between CSR performance and liquidity, which helps highlight the impact of CSR performance on the company’s ability to manage its cash and the benefits of having high liquidity on enhancing the company’s concern about the society and environment.

Details

Society and Business Review, vol. 18 no. 1
Type: Research Article
ISSN: 1746-5680

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Article
Publication date: 27 November 2023

Muhammad Azeem Qureshi, Tanveer Ahsan, Ammar Ali Gull and Zaghum Umar

This study investigates the impact of economic policy uncertainty (EPU) on corporate sustainability [environmental, social and governance (ESG)] performance and aims to explore…

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Abstract

Purpose

This study investigates the impact of economic policy uncertainty (EPU) on corporate sustainability [environmental, social and governance (ESG)] performance and aims to explore whether uncertainty-induced sustainability performance is influenced by the firm's life cycle (LC).

Design/methodology/approach

The study uses data from European non-financial firms listed during the period from 2002 to 2022 to extend the nascent literature regarding EPU and sustainability performance while applying a dynamic panel data regression analysis (Generalized Method of Moments - GMM System) on 11,462 firm-year observations of 1,869 European firms.

Findings

The authors find overwhelming evidence that policy uncertainty affects the sustainability performance of European firms. The firms restrict their environmental and governance-related activities and address immediate issues to survive during periods of high EPU. Conversely, the firms increase their social engagements to decrease uncertainty-induced information asymmetry. The authors' results show that the intensity and type of sustainability performance are also influenced by the firm's LC. The results imply that board gender diversity (BGD) increases while power concentration with the chief executive officer (CEO) decreases sustainability performance.

Practical implications

These findings have important implications for policymakers, potential investors, firm management and other stakeholders given the firms' access to resources and preferences to encounter uncertainty vary across different LC stages.

Originality/value

To the best of the authors' knowledge, this is the first study that investigates the role of the firm's LC in the relationship between policy uncertainty and sustainability performance in the European context.

Details

International Journal of Managerial Finance, vol. 20 no. 4
Type: Research Article
ISSN: 1743-9132

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Article
Publication date: 24 October 2023

Mohammad Badrul Muttakin and Arifur Khan

This study aims to explore the association between chief executive officer (CEO) tenure and the quality of information disclosed through integrated reporting quality (IRQ), which…

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Abstract

Purpose

This study aims to explore the association between chief executive officer (CEO) tenure and the quality of information disclosed through integrated reporting quality (IRQ), which combines financial and non-financial data. The authors also investigate how formal (e.g. board independence and gender diversity) and informal (e.g. corporate culture) governance mechanisms influence this association. By analysing these factors, the authors expect to provide valuable insights on the impact of CEO tenure and governance structures on the comprehensive nature of integrated reporting.

Design/methodology/approach

This study uses a sample of the top 200 Australian Securities Exchange (ASX)-listed companies from 2015 to 2019. IRQ is measured through levels of compliance with the integrated reporting (IR) framework proposed by the International Integrated Reporting Council (IIRC). The hypotheses are tested using multiple regression analyses.

Findings

The authors find that CEO tenure is negatively associated with IRQ. Furthermore, CEO tenure has a more positive influence on IRQ in the early CEO tenure years than later ones. The authors' study finds that the association between CEO tenure and IRQ is insignificant when firms have a high level of monitoring, as measured by board independence and gender diversity. The authors also document that competitive corporate culture moderates the negative association between CEO tenure and IRQ.

Originality/value

The authors' study highlights the significant impact of internal formal and informal governance mechanisms on disclosure practices in Australia's voluntary IR environment. By shedding light on these factors, the authors' research enhances understanding of Australian companies' IR practices and offers valuable insights for scholars, policymakers and practitioners in the field.

Details

Journal of Accounting Literature, vol. 47 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

Available. Open Access. Open Access
Article
Publication date: 10 November 2023

Alessandro Gabrielli and Giulio Greco

Drawing on the resource-based view (RBV), this study investigates how tax planning affects the likelihood of financial default in different stages of the corporate life cycle.

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Abstract

Purpose

Drawing on the resource-based view (RBV), this study investigates how tax planning affects the likelihood of financial default in different stages of the corporate life cycle.

Design/methodology/approach

Collecting a large sample of US firms between 1989 and 2016, hypotheses are tested using a hazard model. Several robustness and endogeneity checks corroborate the main findings.

Findings

The results show that tax-planning firms are less likely to default in the introduction and decline stages, while they are more likely to default in the growth and maturity stages. The findings suggest that introductory and declining firms use cash resources obtained from tax planning efficiently to meet their needs and acquire other useful resources. In growing and mature firms, tax aggressiveness generates unnecessary slack resources, weakens managerial discipline and increases reputational risks.

Practical implications

The results shed light on the benefits and costs associated with tax planning throughout firms' life cycle, holding great significance for managers, investors, lenders and other stakeholders.

Originality/value

This study contributes to the literature that examines resource management at different life cycle stages by showing that cash resources from tax planning are managed in distinctive ways in each life cycle stage, having a varied impact on the likelihood of default. The authors shed light on underexplored cash resources. Furthermore, this study shows the potential linkages between the agency theory and RBV.

Details

Management Decision, vol. 61 no. 13
Type: Research Article
ISSN: 0025-1747

Keywords

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