Current Issue : April-June Volume : 2022 Issue Number : 2 Articles : 5 Articles
The evolution of financial reporting and information technology disruption has increased challenges in the accounting profession. Accounting practitioners have raised concerns that accounting graduates seem to possess sufficient technical knowledge, but somehow, they lack the required soft skills such as communication and analytical thinking. The accounting program must address issues on technical, soft skills and ethical issues reflecting the graduates. Since the internship program is part of an accounting degree requirement, this study provides an insight on the differences in attitude and soft skills acquired through internship programs between different types of employers; audit firms, and non-audit firms and between genders. The study also examines whether the attitudes and soft skills competencies acquired would affect the academic performance. Students’ attitudes and soft skills were assessed using structured questionnaires on 224 accounting students of the Malaysian Public University who had undergone their six-month internship period. The attitudes and soft skills assessed include general skills and motivation, job competency, interpersonal skills, responsibility, trainees’ knowledge and ability to communicate. The results provide evidence of an improvement in all the dimensions of attitudes and soft skills except for job competency when having an internship in audit firms rather than non-audit firms. Female students showed better performance in all the dimensions based on a comparison between genders. The findings imply that the internship program is significantly affecting the academic performance, being able to prepare graduates with the necessary technical skills and soft skills to face challenges in the accounting profession....
What could be panacea to the global failures and crises that the banking industry is experiencing over the years? Is it the case that the growth and development of financial institutions are dependent on the effectiveness and efficiency of its internal controls? Are the problems at the banking sector emanating as a result of control systems that are not effective? These have been a few questions that both scholars and practitioners have been seeking answers to. This study, therefore, sought to examine the impact of internal control systems on the performance of universal banks in Ghana. The study employed quantitative research approach. Questionnaire was used to collect data from 160 respondents from 20 branches of universal banks in Ghana. Data processing was done using SPSS version 21, and the analytical tool used was regression analysis....
The quality of financial statements is the fundamental issue in terms of the reliability of the accounting conducted by those who prepare them. Since the beginning of the 21st century, and with the growing concerns regarding the data released in financial statements, the development of methods for testing the quality of financial reporting has been of great and growing importance. New methods designed for testing this quality are constantly being sought. It is also particularly important that in the event of significant changes in the scope of accounting and prepared financial statements, such as the introduction of IAS/IFRS, companies can be able to determine whether such integral changes influenced the quality of prepared statements and if so, to what extent. This paper is a description of the author's several years of research, completed in 2020, on quality changes in financial reporting in Poland resulting from the implementation of IAS/IFRS. The research was conducted on the entire population of companies listed on the Warsaw Stock Exchange (WSE) in the years 2005-2019 which shifted from Polish regulations to IAS/IFRS. The novelty of this article is the use of not only less known methods (other than earnings management) of quality measurement, but also the XGBoost method, which is unprecedented in other researchers....
The banking system plays a significant role in economic activity. It connects agents with financial capacity and those with a need for funding. The objective of this study is to determine the specific factors that influence the nonperforming loans of CEMAC banks. This research covers the six (6) CEMAC countries over a period from 2004 to 2017. To achieve this objective, we used the dynamic ordinary least squares (DOLS) method. The obtained results show that factors such as the ratio of loans to total bank assets (RPA), return on assets (ROA) and the ratio of loans to deposits (RCD) increase nonperforming loans from CEMAC banks....
The purpose of this study is to identify the origins of the digital economy and where it is heading, by looking at its main roots and analyzing its trends. As a base for this bibliometric research, the papers within the research environment and the identified related keywords will be considered. The database with analyzed papers will be extracted from the Web of Science Core Collection. The selection criteria are further detailed in the Research Methodology section. The results are very compromising, showing the economical reasoning of Digital Economy and where it’s heading now: Internet of Things, Blockchain and others....
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