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All Journal Journal of Accounting and Investment Scientific Journal of Reflection : Economic, Accounting, Management and Business
Kadlina, Kadlina
Unknown Affiliation
Economics, Econometrics & Finance

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The impact of audit committee effectiveness on the relationship between company performance and readability of disclosures: a laboratory experiment Munandar, Agus; Kadlina, Kadlina
Journal of Accounting and Investment Vol. 25 No. 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i3.21884

Abstract

Research aims: This paper investigated the impact of audit committees on the relationship between company performance and disclosure readiness.Design/Methodology/Approach: Some research suggested that poorly performing companies often present their performance positively but use complex, less accessible language. This can be detrimental to market participants. The study explored the moderating role of audit committees in this relationship using a laboratory experiment. Participants, including employed students, were placed in scenarios with varying company performance and audit committee effectiveness and tasked with simulating financial disclosures.Research findings: The findings revealed that effective audit committees enhance disclosure readability and significantly moderate the relationship between company performance and disclosure readability. High-performing companies tend to use simpler language, while poorly performing companies often employ complex language to obscure their performance.Theoretical contribution/Originality: This research contributes to the literature by highlighting the role of audit committee effectiveness in ensuring transparent and clear financial disclosures. It extends previous findings by emphasizing different disclosure strategies based on performance and the critical role of audit committees in curbing obfuscation by underperforming firms.Practitioner/Policy implication: The results underscored the importance of audit committee effectiveness in improving corporate governance and maintaining investor trust. Policymakers should promote audit committee independence and expertise to ensure higher standards of disclosureResearch limitation/Implication: The study's use of employed students limits generalizability to professional accountants. Nonetheless, it provides valuable insights into the influence of audit committees on disclosure readability, offering a basis for future research.
EFEKTIVITAS DIGITALITASI INFORMASI AKUNTANSI TERHADAP KINERJA KEUANGAN DI USAHA VALUTA ASING Kadlina, Kadlina; Munandar, Agus
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 2 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i2.846

Abstract

This article intends to know Effectiveness of Digitalization an Accounting Information of Financial Performance in foreign exchange business. There are 5 system and website that used by company, for process the data until finish the report (Accurate), for attandance purpose and payroll system (Greatday), for daily transaction and profit target achievement (operating project system) with customer database, include 2 public service websites managed by the Government: (DJP online for tax), Bank Indonesia (Laporan Kegiatan Usaha/LKU). In this research, used qualitative method analysis by data before and after using Accounting Information system in company.
Co-Authors Agus Munandar