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All Journal Advances in Applied Accounting Research Advances in Management & Financial Reporting Advances in Community Services Research
Noy, Ismail
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Economics, Econometrics & Finance Other

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Journal : Advances in Applied Accounting Research

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Accounting for Society: Examining the Interplay between Financial Reporting and Social Responsibility Sutisman, Entar; Auliyah, Iriana; Noy, Ismail
Advances in Applied Accounting Research Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v2i1.166

Abstract

Purpose: This research explores the intersection of financial reporting and social responsibility by integrating Environmental, Social, and Governance (ESG) metrics into corporate financial reports. It aims to assess the impact of sustainability reporting frameworks on transparency and stakeholder engagement in the corporate sector. Research Design and Methodology: This study employs a systematic literature review and interpretive analysis to examine the existing theoretical and empirical literature on the evolution of financial reporting frameworks towards incorporating social responsibility. An interpretive approach through thematic analysis identifies key patterns and insights. Findings and Discussion: The results show a significant paradigm shift in financial reporting, with an increasing inclusion of ESG metrics alongside traditional financial information. This change is driven by regulatory requirements and stakeholder demand, with a focus on enhanced transparency and accountability. Challenges such as greenwashing and the authenticity of social responsibility claims persist, affecting standardization and data integrity. Implications: The findings underscore the need for more robust and standardized reporting frameworks to enhance the credibility and comparability of sustainability reports. Highlighting the importance of corporate accountability, the study suggests that integrating financial reporting with social responsibility is crucial for future research, particularly in terms of its impact on corporate reputation and stakeholder relations.
War and Financial Statements: Assessing the Impact of the Russia-Ukraine Conflict on International Accounting and Reporting Standards Noy, Ismail; Dabamona, Jufri
Advances in Applied Accounting Research Vol. 2 No. 2 (2024): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v2i2.177

Abstract

Purpose: This study aims to assess the impact of the Russia-Ukraine conflict on international accounting and reporting standards. The focus is on understanding how geopolitical tensions influence regulatory divergence, enforcement challenges, financial reporting practices, and market dynamics. Research Design and Methodology: A qualitative methodology was employed, involving a systematic review of scholarly articles, books, reports, and other academic sources. Data were collected through comprehensive searches of databases, including Google Scholar and JSTOR, with thematic analysis employed to identify recurring themes and patterns. Triangulation, member checking, and reflexivity ensured the validity and reliability of the findings. Findings and Discussion: The findings reveal that the Russia-Ukraine conflict exacerbates regulatory divergence, complicates the enforcement of international accounting standards, and increases the complexity of financial reporting. Geopolitical tensions lead to fragmented regulatory responses, undermining efforts toward harmonization. Corporations adopt enhanced risk disclosures and conservative reporting approaches to navigate uncertainties and reassure stakeholders. Investor sentiment and market perceptions are significantly influenced, resulting in increased market volatility and shifts in investment strategies. Implications: This study highlights the need for adaptive regulatory responses and collaborative efforts to promote the harmonization of accounting standards. Technological innovations, such as blockchain and artificial intelligence, offer promising avenues for enhancing regulatory compliance and transparency. The findings underscore the importance of interdisciplinary research and longitudinal studies in informing policy interventions, corporate strategies, and regulatory reforms, promoting financial stability, transparency, and resilience in conflict-affected environments.
Co-Authors Auliyah, Iriana Bariyyah, Sitti Khairul Dabamona, Jufri Entar Sutisman Ernawati Ernawati Septyana Prasetianingrum Sil Valen, Fitri Yendra Zakaria Zakaria