1,720,995 research outputs found
Audit decisions: the impact of interactive reviews with group support system on information ambiguity
No full textManuscript type: Research paper
Research aims: This paper examines the impact of interactive reviews and the effectiveness of group support system (GSS) in mitigating information ambiguity in audit decisions.
Design/ Methodology/ Approach: The research employed a laboratory experiment, with 74 students serving as subjects. In this study, the following information ambiguity were manipulated: (1) insufficient and complex data, (2) sufficient and complex data, or (3) sufficient and non-complex data. The decision-making process (individually and through GSS interaction) was also manipulated. In this research, audit decisions made of the client?s internal control system served as the dependent variable.
Research findings: Analysis shows that ambiguity level has a negative effect on the accuracy of audit decisions. The empirical evidence acquired suggests that GSS-based interactive review increases the accuracy of audit decisions. It further shows that the GSS-based interactive review can be effective and practical as a strategy to mitigate information ambiguity in the audit decision making process during the planning stage
Intention to purchase traceable meat: the impacts of perceived information asymmetry, informativeness, usefulness, and norm
No full textManuscript type: Research paper
Research aims: The purpose of this study is to develop a causal model for intention to purchase traceable meat by positing perceived information asymmetry as the primary antecedent.
Design/ Methodology/ Approach: A survey of 450 Thai participants was conducted. Data were analysed with structural equation modeling (SEM).
Research findings: Results reveal that perceived information asymmetry together with perceived informativeness, subjective norm and perceived usefulness are significant determinants of consumers? intention to purchase traceable meat. Results also show that the mechanism involving the two information-related constructs (perceived information asymmetry and perceived informativeness) are linked in this set of relationship where perceived information asymmetry acts as the primary motivation.
Theoretical contributions/ Originality: This research is the first to propose that perceived information asymmetry and perceived informativeness can be incorporated into the technology acceptance model (TAM) and the theory of reasoned action (TRA).
Practitioner/ Policy implications: Based on the study results, marketers can design appropriate marketing plans so as to communicate the benefits of the traceability system
Mitigating Of Recency Effect in Auditing: Experimental Study with Group Discussion Based on Web –
No full textPENGARUH TOTAL ASET, VARIABILITAS PERSEDIAAN, DAN POLITICAL COST TERHADAP KEBIJAKAN AKUNTANSI PERSEDIAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (2007-2008)
Get PDFYustisia Shabrina, 2011; The Influence Of Total Asset, Inventory Variability, and Political Cost on Inventory Accounting Policy of Manufacturing Companies in Indonesia Stock Exchange (2007-2008).
Purpose of this research was to observe the effect of total asset, inventory variability, and political cost on the selection on inventory accounting policy. This research was conducted during March until May 2011, in manufacturing companies listed Indonesia Stock Exchange period 2007-2008. The statistical method used for examining the hypothesis was logistic regression.
The result of this research indicates that, Hypothesis 1 (H1) showed that the total asset influenced the selection of inventory accounting policy. This result was supported by previous research written by Ernawati Aprilina and Intiyas Utami (2007), which explains that the concept of tax measured by total asset effected the selection of inventory accounting policy. Hypothesis 2 (H2) indicated that inventory variability have no effect to the selection of accounting policy. This result is opposed to the research conducted by Salma Taqwa (2001), which showed that inventory variability affected the selection of inventory accounting policy, but in the otherwise this result is similar to the research by Mukhlasin (2001) which showed that inventory variability influenced the selection of inventory accounting policy. Hypothesis 3 (H3) in this research was similar with the variable of inventory variability, which is not influential. Same result showed by Ernawati Aprlina and Intiyas Utami (2007) which explained that there was no effect between political cost towards selection of inventory accounting policy
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
Jurnal Akuntansi dan Keuangan Indonesia: Vol.6 Nomor 1 Juni 2009
No full text1. Fenomena Ilusi Fiskal dalam Kinerja Anggaran Pemerintah Daerah/ Priyo Hari Adi, Puspa Dewi Ekaristi
2. Kualitas Pelaporan Keuangan: berbagai faktor penentu dan konsekuensi ekonomis/ Zaenal Fanani
3. Pengaruh Ukuran Auditor dan Spesialisasi Auditor Terhadap Kualitas Laba/ Antonius Herusatya
4. Variabel Anteseden dan Konsekuensi Pemanfaatan Sistem Informasi (Studi Empiris pada Pemerintahan Kabupaten di Pulau Madura)/ Denovita Dwi Ellyana, Achyar Redy, Ardi Hamzah
5. Pengaruh Konsentrasi Kepemilikan, Ukuran Perusahaan dan Mekanisme Corporate Governance terhadap Pengungkapan Sukarela/ Nuryaman
6. Pengaruh Job Insecurity, Kepuasan Kerja dan Komitmen Organisasional terhadap Keinginan Bepindah Kerja/ Intiyas Utami, Nur Endah Sumiwi Bonussyean
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
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