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Jamal Roudaki
Lincoln University New Zealand
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Characteristics of the Board of Directors and Company Performance New Zealand Evidence Md. Borhan Uddin Bhuiyan; Jamal Roudaki; Murray B. Clark
Journal of Accounting, Business and Management (JABM) Vol 17 No 2 (2010): October
Publisher : STIE Malangkucecwara

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Abstract

This study examines the relationship between characteristics of the board of director and firm performance. Few research studies examine this issue, particularly with Return on Assets (ROA) as a performance indicator. Companies that were listed on the New Zealand stock exchange (NZX) over the period 2000 to 2007 were examined, and the results showed that selected characteristics of the board of directors are positively related to firm performance. Specifically, the characteristics studied were: the size of the board, the independence of directors, the tenure of directors, the outside involvement of board members, the frequency of board meetings, the length of time the Chief Executive Officer (CEO) has been in the company, and the extent of shareholding held by the directors.
Attitudes of accounting educators and financial managers in the UAE towards the general education requirements in learning accounting Jamal Roudaki
Journal of Accounting, Business and Management (JABM) Vol 12 No 2 (2005): October
Publisher : STIE Malangkucecwara

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Most universities and higher education institutions in developing countries seem to concentrate on areas of specialization in teaching accounting. Many do not seem to give attention to general education despite the fact that local and international accreditation bodies require general education to be part of the accounting degree. This paper aims at finding out how educators and financial managers differ in terms of their preference ratings of general education knowledge in accounting curricula. A survey was conducted and discriminant analysis was applied to the collected data. The results suggest that, the two groups differ in their preference in general education. financial managers seem to give more emphasis on general knowledge in the areas of art and science and business mathematics and statistics, while educators seem to pay more attention to general knowledge in marketing and economics
Accounting Profession and Evolution of Standard Setting in Iran Jamal Roudaki
Journal of Accounting, Business and Management (JABM) Vol 15 No 1 (2008): April
Publisher : STIE Malangkucecwara

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This article is an assessment of the Iranian accounting profession development and standards setting over the past 30 years. The focus of this article is standard setting development after 1979 Islamic Revolution of Iran. Iran Audit Organisation (IAO) established in 1987 by law to provide government financial services and set national accounting and auditing standards. In 1993 when the law of using accounting services of expert accountant as official tax accounts was approved, standard setting process sped up. As it was recommended by this law, the Ministry of Economic Affairs and Finance of Iran founded the Iranian Association of Certified Public Accountants (IACPA) as the first semi-private professional accounting society in 2001. Standard Board of IAO had introduced, 37 accounting and 33 auditing standards to the end of 2005. This board takes some steps to harmonize of National Accounting Standards (NASs) with International Accounting Standards (IASs).
University Students Perceptions on Entrepreneurship: Commerce Students Attitudes at Lincoln University Jamal Roudaki
Journal of Accounting, Business and Management (JABM) Vol 16 No 2 (2009): October
Publisher : STIE Malangkucecwara

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New Zealand is considered the world's top exporter of entrepreneurs and one of three countries with the highest Total Early-Stage Activity (TEA) and Firm Entrepreneurial Activity (FEA) among the 40 countries that Global Entrepreneurship Monitor (GEM) has studied in 2003 (Unitec, 2003-04). It is the responsibility of countrys educational system to sustain such a position through an entrepreneur focused curriculum. Student attitudes and perceptions influence university entrepreneurship education and the promotion of entrepreneurship within New Zealand. Documented research on the attitudes and feelings of university students toward entrepreneurship in New Zealand is rare. This research examines the attitudes of Lincoln University commerce students toward entrepreneurial behaviour factors and the importance of university education to their future entrepreneurial career.
Quality and Quantity of Corporate Disclosure by NZ Listed Companies after Implementing IASs and IFRSs Jamal Roudaki
Journal of Accounting, Business and Management (JABM) Vol 18 No 1 (2011): April
Publisher : STIE Malangkucecwara

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The main objective of International harmonisation and more recent accounting standard convergence is the enhancement of quality and quantity of financial accounting reporting internationally and locally. To assess the determinants and consequences of heterogeneity in corporate disclosure following international harmonisation/ convergence, this paper compares prior and posts mandatory adaptation of IASs and IFRSs in the New Zealand (NZ) listed environment. NZ has formally adopted International Accounting Standards (IASs) from the beginning of 2007 while voluntary adoption has been in place from bout 2003. This paper investigates the effect of the IASs and IFRSs on the quality and quantity of financial reporting by NZ listed companies when classified by dependent variables of size, industry, profitability, sustainable growth rate, international listing status and auditor type. In particular this paper examines whether applying the IASs and IFRSs have enhanced accounting disclosure of financial, non-financial, and strategic information provided by NZ listed companies.
Quality and Quantity of Disclosure: The Case of Iranian Listed Companies Implementing Harmonised IASs Jamal Roudaki
Journal of Accounting, Business and Management (JABM) Vol 19 No 1 (2012): April
Publisher : STIE Malangkucecwara

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The Tehran Stock Exchange of Iran requires listed companies to submit audited financial statements based on the first National Accounting Standards (NASs). Recently developed NASs, highly harmonised with the International Accounting Standards (IAS), are to be adopted by all companies from 2000. The purpose of this study is to examine the quality and quantity of disclosures in the financial statements of listed companies comparing before and after implementation the NASs. Results indicate that disclosure notes are concentrated on almost half of the NASs while others are neglected. The quantity of the disclosures related to these standards has improved significantly after implementation of the internationally harmonised accounting standards. However, despite the improvement, the overall quality of disclosures is low. Size (positively) and profitability (negatively) are statistically related to the means of the quality of disclosure. The mean of the quality of disclosure increases as the listed companies are audited by private auditors on opposed to government affiliated auditors. Changes in the quality of disclosures are not statistically associated with company-specific characteristics of size, profitability, leverage and auditor-type of the listed companies.
Co-Authors Md. Borhan Uddin Bhuiyan Murray B. Clark