Scientific Publishing Institute (SPI): E-Journals
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Enhancing Auditor Independence in Developing Countries in the Context of Globalization – Evidence from Vietnam
Full text linkGlobalization brings many opportunities and challenges for developing countries. So, does globalization create a motivation to improve the auditing profession's ethics? Independence is one of the most important components of professional auditing ethics and must be maintained throughout the audit process. This article takes a new approach to auditor independence based on globalization in Vietnam and delivers a full insight into identifying factors that enhance auditor independence in the international integration process. A mixed approach to this study is taken based on experimental methodology. This article uses the archival research and group discussion methods to analyze and assess the research problems. Group discussions were conducted with experts and 280 directors, auditors, and auditor assistants who work in 70 auditing firms were surveyed. The results showed that globalization supports auditors, audit firms, and professional association to improve auditor independence. Factors that particularly enhance auditor independence driven by international integration are knowledge, technology, competition, management, and monitoring. Based on the results of the study, it is recommended that auditor independence should be improved in the context of Vietnam due to the country being integrated internationally
Internal Auditors’ Position, Recognition, and Independence in Ghana: Evidence from State-Owned Enterprises
Full text linkThe paper focuses on exploring the level of internal auditors’ (IAs) placement/position and recognition/respect and the implications of their independence. Data from the state-owned enterprises (SOEs) in Ghana were used. This paper was conceived from the call to strengthen IA independence to facilitate their effectiveness. Three objectives were developed from the problem statement. A quantitative analytical procedure was used coupled with a survey design, and a mean scale and regression analysis was adopted. It was revealed that the threat to IAs’ placement is high resulting in low perceived placement. It was also found that the level of recognition of IAs is threatened as evidenced by a low level of recognition. The inferential statistics indicate that IAs’ placement and recognition significantly determine the level of IAs’ independence. It is recommended that IA units should be restructured both by legislation and in practice to cure the lapses in IAs’ placement and recognition in order to improve IAs’ independence in state-owned enterprises
The Effect of Sustainability Report Disclosure and Innovations on Earnings Informativeness with Environmental Performance as a Moderating Variable
Full text linkAs climate change worsens, businesses must pay more attention to how their activities affect the environment. The aim of this current research is to analyze at the influence of environmental performance in moderating the relationship between sustainability reporting disclosure and earnings informativeness. A purposive sampling method was used to identify forty-two companies in the manufacturing and mining sectors listed on the Indonesia Stock Exchange (IDX) that follow the Program for the Assessment of Company Performance Ratings in Environmental Management (PROPER) consistently and published audited annual reports from 2017–2019. The absolute difference method was used to test the effect of the moderating variable, and SPSS 27 was used as a statistic analytical tool to analyze the hypothesis. The empirical test results indicate that environmental performance could weaken the effect of sustainability report disclosure on the informativeness of earnings, and it could also strengthen the influence of corporate innovation on earnings informativeness. On the other hand, environmental performance doesn't have a significant direct effect on the informativeness of earnings
Non-English Major Students ‘Motivation in English Classrooms: Evidence from a University Setting
Full text linkIn learning and teaching English as a foreign language, motivation is crucial to success. The purpose of this study is to discover whether non-English-majored students are motivated in learning English and to find out what factors can help motivate them to learn English. The study mainly employed a questionnaire which is developed and administered base on Khau and Thach (2021)’s framework to collect the data. It was delivered to 54 non-English-majored students who are at their third year of study at a public university in Ho Chi Minh City, Vietnam. The results highlighted various researches that have been conducted on the elements that influence motivation. The data showed that the participants’ motivation level is at medium rank. It could be inferred that these participants were motivated to learn English at university. The current study also found that students’ motivation was mainly affected by four factors which are teacher’s personality, teacher’s methodology, facilities for studying and classmates. The results of the study contribute to the field of motivation research in EFL setting
What Really Matters: The Effect of Covid-19 on the Factors of Life Satisfaction
Full text linkThis article investigates the effect of the Covid-19 pandemic on the structure of factors of life satisfaction in the city of Usti nad Labem, Czech Republic. The dataset is based on a questionnaire survey conducted in Usti nad Labem, Czech Republic. Subsequent data analysis is conducted using ordinal logistic regression models. The results show that the emergence of the pandemic had a significant impact on life satisfaction factors. Firstly, the importance of family came to the fore: being in a relationship or being married proved to be a significant factor of life satisfaction during the pandemic but not before the pandemic. Secondly, a negative association between drinking alcohol and life satisfaction emerged during the pandemic. Alcohol probably started to be the tool for stress relief. Thirdly, sport became a significant positive factor of women’s life satisfaction. Sport most likely became an effective way of keeping oneself in balance. Results indicate that during a difficult time period there are different ways of how to deal with it. In this way doing sports and drinking alcohol seem to be substitute activities
Does the Code of Conduct Moderate Corporate Attributes and Carbon Emissions Disclosure?
Full text linkThe objective of this study is to analyze the effects of corporate attributes proxied by green strategy, institutional shareholding, and board of directors, with the code of conduct as a moderating variable on carbon emissions disclosure. Previous research has used many variables that affect carbon emissions disclosure, but there are a few studies that use a corporate code of conduct to strengthen the relationship between each variable and disclosure of carbon emissions. This study uses the measurement of the corporate code of conduct, which is based on the highest index results for disclosing carbon emissions. A quantitative approach was used with 140 observations from 28 consumer goods companies listed on the Indonesia Stock Exchange (IDX) from 2015–2019. The data were analyzed using a moderating regression analysis. The results found that green strategies have a positive and significant influence on carbon emissions disclosure, while institutional shareholding and board of directors have no influence on carbon emissions disclosure. Therefore, the code of conduct can strengthen the relationship between green strategies and carbon emissions disclosure. However, the code of conduct cannot moderate the relationship between institutional ownership and the board of directors on carbon emissions disclosure. Companies must take advantage of opportunities from the impact of climate change through a green strategy through the implementation of an effective corporate code of conduct to strengthen their competitive advantage through disclosure of carbon emissions information
How to Promote Personal Financial Education - Findings from Finnish University Students’ Financial Literacy Study
Full text linkThe results of The Organization for Economic Co-operation and Development (OECD) and several studies show that the current level of financial literacy of the population can guarantee sustainability neither for them nor for society. As the financial crises and the situation during the COVID-19 pandemic have demonstrated, people have difficulty coping even with short-term income losses. This highlights the need to raise the level of financial literacy, which requires promotion of personal financial education, and specifically, –results from research. This paper presents the results from the first financial literacy survey in Finland that was organized among higher education students. The aim of the study was to assess the financial literacy and compare the results with similar studies to identify bottlenecks that could be improved through the promotion of financial education. The results of the survey showed a good level of students' financial knowledge, but also pointed out topics where the level of knowledge was low - areas like insurance and interest rate changes. The results indicated that financial literacy scores of students in mathematics-based academic disciplines are significantly better than those of students in non-numerical disciplines. A positive link was found between long-term planning and higher levels of financial literacy
Empirical Research of Fans’ Consumption in China’s Talent Show Economy
Full text linkIn recent years, with the continuous development of China's draft industry, internet drafts have become common throughout China. The talent show industry has not only won the love of audiences, but also the attention of capital. A lot of capital was invested in the talent show industry to cultivate new popular idols. Through social media platforms, fans can purchase products recommended by idols and vote for idols to increase their ranking. Idols also gain more popularity and sell more endorsed products through interactions with fans. Through questionnaire surveys and empirical methods, this study explores the factors that affect fans' consumption of idols. Diversified participation, idols’ abilities, social influence, and empathy have been proven to have positive impacts on fans’ intention to consume. This research provides detailed empirical evidence regarding China's talent show market, which has a strong role in promoting the sustainable development of the talent show economy
Determinants and Measurement Quality of the Financial Statements of Local Governments in Indonesia
Full text linkThe aim of this research is to create a measurement index of the quality of the financial statements of local governments (FSLGs) using data from the accountability and performance reports on government entities (APRGEs), FSLG notes, and the internal control systems (ICS). The APRGEs have many indicators, but the relevant ones are the accounting information system (AIS), competence, performance, and good government governance (GGG). The measurement index sourced from the APRGEs is calculated from the percentage of performance achieved for every indicator. There are 35 main and seven conditional indicators taken from the FSLG notes. The ICS has 101 indicators. The sample comprises 25 local governments of provinces, cities and municipalities from 2015 to 2018. EViews 8 was used for statistical computation. The output of the measurement index is the FSLG quality assessment category. The index can be used to measure the quality of FSLGs produced by local governments. The results of the statistical testing show that competence and GGG affect the quality of FSLGs, but AIS and performance do not. However, AIS and performance can still be used to measure the quality of FSLGs. AIS is a primary need that cannot be left out of the process of presenting FSLGs. Likewise for performance, each local government already has its own key performance indicators (KPIs) which will enable the civil state apparatus (CSA) to operate efficiently and follow the rules, including the preparation of FSLGs. The implication is to facilitate internal and external parties in assessing and improving the quality of financial statements of local governments
The Effect of Strengthened Corporate Governance on Firm Performance in the United States
Full text linkIn response to the accounting scandals of the late 1990s, regulators adopted changes to corporate governance rules in 2003 in an effort to restore investor confidence in the stock market. The purpose of this study is to determine whether the changes to board leadership structure imposed on U.S. companies affected firm performance as measured by operating return on assets. This study was conducted with a sample of 857 publicly traded companies listed on the New York Stock Exchange and 11,632 firm-year observations over the period from 1997 to 2012. Using a difference-in-difference estimator and multivariate analysis, we found a positive and significant indication that changes to board leadership structure improved the long-run performance of firms that were previously insider controlled. The results of this study indicate that some firms were not ideally structured prior to 2003 when the changes in corporate governance rules took effect for publicly traded companies listed on the New York Stock Exchange