Current Issue : January-March Volume : 2024 Issue Number : 1 Articles : 5 Articles
Disclosures can be manipulated in a variety of ways, undermining their transparency and credibility. This paper shows that IM remains relevant, as it can be assessed and adapted from the perspective of trending accounting topics, despite the wide variety of IM strategies and investigation lines that have been explored since the seminal research in the last decade of the 20th century. Textual analysis tools are used to assess the Scopus database by 27th August 2022. The findings indicated that seminal papers primarily manipulated or obfuscated information to stakeholders by analyzing graphs and messages. Moreover, papers originally focused on mandatory (financial) information, but they soon expanded to include voluntary (non-financial) information, enriching the sources, contents, and types of analysis. Stakeholder perspectives, as well as data from small and medium, non-profits, and government entities, may be appropriate for future research....
The primary aim of this study was to examine the impact of audit independence on the financial statement quality of commercial banks listed in Nigeria. The study was conducted using a twelve-year scope (2010 to 2021). Four independent variables—audit fee, joint audit, audit tenure, and audit opinion— as proxies for measuring audit independence were employed while twelve (12) commercial banks that consistently submitted their annual financial reports throughout the entire period of investigation were used as the sample size. This study conducted pre-regression analyses, including descriptive statistics, correlation analysis, and data normality analysis. The regression result revealed a significant influence of audit fees on financial statement quality while auditor tenure, joint audit and auditors’ opinion showed no statistically significant influence on the financial statement quality of the sampled banks. In line with the outcome, the study recommends strengthening the oversight and regulation of auditing practices in the Nigerian banking sector. This could involve closer collaboration between regulatory authorities and audit firms to ensure that audit fees are commensurate with the quality of audits conducted....
Due to concerns about the government's debt, the European Commission issued the Late Payments Directive (LPD) to discourage the culture of late payments that threatens their financial sustainability. Despite the intention to hold member states accountable for public entities' payment behaviour, the LPD did not specify the methodology for performance feedback. To better understand the Portuguese performance regarding the payment period (PP), this exploratory study investigates whether local governments may have used different categories of liabilities as part of a gaming strategy. Data were collected from 308 Portuguese local governments between 2014 and 2019 (the last available year). The findings of the descriptive and Pearson correlation analyses suggest that local governments with lower and higher PPs have different patterns of indebtedness over time. By providing insights into the Portuguese local governments' performance feedback on the LPD, this paper contributes to the literature on gaming behaviours in public organizations....
The research aimed to determine the relationship between the deduction system and tax compliance, showing a Peruvian case speciically in a service company; regarding the methodology used, it is: type of basic research, quantitative approach, non-experimental design and correlational descriptive level. On the other hand, the population was made up of 6 collaborators; the technique used was the survey and the instrument was the questionnaire developed under the Likert scale. Whose result showed a signiicance P value of 0.001 <0.05; the null hypothesis is rejected and the hypothesis of the researcher is accepted, therefore, the system of deductions is related to tax compliance, with a conidence level of 95%. In addition, the correlation coeficient is 0.971, indicating a strong positive relationship. Concluding that there is a strong positive relationship between the deduction system and tax compliance, thus allowing to increase the tax revenues of the state due to the fulillment of its tax obligations of service companies....
The paper examines the impact of the Coronavirus (COVID-19) on the international financial market. The latest studies dealt with the effects of the Coronavirus on the international money market in twenty countries of the world that recorded the highest numbers of infections and deaths. The basic information is gathered from various online media, memos, various types of research papers, other online sources, etc. The paper finds that different countries are conducting practically identical experiments to curb the spread of the disease. There are unusual arrangements in societies, families, governments and money investigators who don’t take into account the financial consequences of the spread of pollution. The state and governments stand on the verge of the current crisis. The stock exchange has experienced massive volatility over the last year....
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