1,720,955 research outputs found
Incorporating International Financial Reporting Standards (IFRS) into Accounting Curricula: Perceptions of Undergraduate Accounting Students in Saudi Universities
Get PDFPurpose: The purpose of this study is to examine the perceptions of accounting students in Saudi Arabia on the extent of incorporating IFRS into accounting curricula in undergraduate accounting programs in Saudi universities after the mandatory implementation of IFRS in 2017.
Approach/Methodology/Design: This study is cross-sectional and a questionnaire was used to collect data from accounting students in Saudi Arabia regarding the extent to which IFRS are incorporated into accounting curricula in undergraduate accounting programs in Saudi universities. The sample of the study included 132 accounting students from the largest and oldest three Saudi universities. The data was analyzed using descriptive statistics.
Findings: The findings of the study revealed a weakness in students' awareness of IFRS due to the weakness in incorporating IFRS into the accounting curricula. The majority of students indicated that they do not have a separate course on IFRS, and if this course is included in the study plan, it is an elective course and not a required course. The textbooks that they study from in the university are old textbooks and therefore, do not include accounting treatments according to IFRS. Also, teachers do not mention the IFRS when explaining the topics included in the accounting courses.
Practical Implications: The study has implications for Saudi universities. Based on the results of the study, Saudi universities should update curricula in undergraduate accounting programs so that IFRS are incorporated into accounting curricula. Accounting students will have careers where global transactions and interactions are common, so they need to be familiar with IFRS. The incorporation of IFRS into accounting curricula increases the ability of Saudi universities to provide graduates who can obtain job opportunities and succeed in the workplace after graduation.
Originality/value: Accounting students are prospective accountants, so they should be aware of the IFRS they will use in preparing and auditing financial statements after graduation. Therefore, it is important to explore the universities' response to the adoption of IFRS by incorporating IFRS into the accounting curricula to provide a graduate who can implement these accounting standards after graduation
Cheating among Accounting Students in Online Exams during Covid-19 Pandemic: Exploratory Evidence from Saudi Arabia
Get PDFCOVID-19 pandemic has affected all of the sectors in all countries in an unexpected way. Among these sectors, one of the most affected sectors was the education sector. The transformation in the educational sector was seen quickly enough. In mid-March 2020, Saudi Arabia decided to completely stop traditional education that take place in a classroom and completely replace it with e-learning. From then until now, all faculty members in Saudi universities give lectures and test students online through the Blackboard platform. This study aims to explore the perceptions of accounting students in Saudi universities of how easy it is to cheat in online exams compared to face-to-face exams, the prevalence of cheating among accounting students in online exams during COVID-19 pandemic, and what are the most common cheating behaviors among accounting students in online exams. By using a questionnaire survey distributed to a sample of accounting students in Saudi universities, the findings of the study reveal that accounting students in Saudi universities perceive that online exams give them a greater chance to cheat compared to face-to-face exams. The findings also indicate that cheating in online exams is a prevalent phenomenon among accounting students in Saudi universities during COVID-19 pandemic. Finally, the study finds that the most common cheating behaviors among accounting students in online exams are: using cell phone text messaging to send or receive exam answers to/from another student, using an open book during an online exam, consulting with other students during an online exam, delaying entry to the online exam for some time to get questions from another students and using personal class notes during an online exam
Does IFRS Implementation Improve Qualitative Characteristics of Accounting Information: Evidence from Saudi Commercial Banks
Get PDFPurpose: The purpose of this study is to examine the effect of International Financial Reporting Standard (IFRS) implementation on the quality of financial reporting of commercial banks in Saudi Arabia. The quality of financial statements was measured using qualitative characteristics of accounting information i.e., relevance, faith representation, understandability, comparability and timeliness.
Approach/Methodology/Design: This study is cross-sectional and a questionnaire was used to collect data regarding the effect of implementing IFRS on five of the qualitative characteristics of the accounting information, including two of fundamental characteristics: relevance, faithful representation and three of the enhancing characteristics: understandability, comparability, and timeliness. The data was analyzed using descriptive statistics. The population of the study includes all the 12 commercial banks listed in the Saudi Stock Exchange.
Findings: The finding of the study reveals that the quality of financial reports which is measured through qualitative characteristics of accounting information (relevance, faith representation understandability, comparability and timeliness) was improved significantly after implementing IFRS compared with the period prior to the implementation of these standards.
Practical Implications: The study has implications for standards makers and users of the financial statements of banks in Saudi Arabia. Results of the study confirm the positive effect of implementing IFRS on the qualitative characteristics of accounting information, which is the basis for decision-making. These results are evidence in support of the transition plan to implement IFRS approved by Saudi Arabia
Originality/value: The benefits of implementing IFRS have undergone many studies in developed countries, especially Europe. Little is known about these benefits in developing countries. The study adds to this limited body of studies by examining the effect of implementing IFRS in Saudi Arabia as one of the developing countries
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
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