cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nevi Danila
Contact Email
nevida@staff.stie-mce.ac.id
Phone
-
Journal Mail Official
nevida@staff.stie-mce.ac.id
Editorial Address
-
Location
Kota malang,
Jawa timur
INDONESIA
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT
Published by STIE Malangkucecwara
ISSN : 0216423X     EISSN : 26222167     DOI : -
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other
Journal of Accounting, Business and Management (JABM) provides a scientific discourse about accounting, business, and management both practically and conceptually. The published articles at this journal cover various topics from the result of particular conceptual analysis and critical evaluation to empirical research. The journal is also interested in contributions from social, organization, and philosophical aspects of accounting, business and management studies. JABM goal is to advance and promote innovative thinking in accounting, business and management related discipline. The journal spreads recent research works and activities from academician and practitioners so that networks and new links can be established among thinkers as well as creative thinking and application-oriented issues can be enhanced. A copy of JABM style guidelines can be found inside the rear cover of the journal. The Journal of Accounting, Business and Management (JABM) is published twice a year that is in April and October
Arjuna Subject : -
Articles 4 Documents
 1 
Search results for , issue "Vol 25 No 1 (2018): April" : 4 Documents clear
Auditor Litigation and the Penalties on U.S. Client Firms after the Private Securities Litigation Reform Act Nana Y. Amoah; Anthony Anderson; Isaac Bonaparte; Kyle Meyer
Journal of Accounting, Business and Management (JABM) Vol 25 No 1 (2018): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.893 KB) | DOI: 10.31966/jabminternational.v1i25.330

Abstract

This study examines the relation between auditor litigation and the market and legal penalties imposed on sued audit clients after the private securities litigation reform act (PSLRA). A sample of accounting-related lawsuits is used in the regressions of three-day cumulative abnormal returns, settlement amount, and probability of settlement on auditor litigation and other variables. The results indicate a negative relation between auditor litigation and the 3-day cumulative abnormal returns around the announcement of litigation against the client firm. Another result from the study is a positive relation between auditor litigation and the legal penalty on the client firm. Specifically, the results indicate higher likelihood of settlement and larger settlement sizes for securities lawsuits in which the auditor is also sued. Our study contributes to the debate on the merit of litigation against auditors after the PSLRA. The findings imply that lawsuits against auditors appear to be a signal of audit failure and higher financial reporting risk. As audit failures erode investor confidence in the capital markets, the present study provides valuable evidence on the market and legal system’s perception of the merit of auditor litigation. The findings should be of interest to regulators and market participants given the increase in securities lawsuits against audit firms and the substantial reputational consequences of such lawsuits on audit firms and client firms.
The Effect of Self Efficacy and Information Quality on Behavioral Intention with Perceived Usefulness as Intervening Variable Muslichah Muslichah
Journal of Accounting, Business and Management (JABM) Vol 25 No 1 (2018): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.235 KB) | DOI: 10.31966/jabminternational.v1i25.327

Abstract

The rapid development of technology requires universities to develop an integrated academic information system to support the education process. With the application of the information system, universities can provide better information services to students. The aim of this study is to examine the influence of self-efficacy and information quality on behavioral intention toward academic information system with perceived usefulness as an intervening variable. This study used survey questionnaire in collecting data from one higher institution - STIE Malangkuçeçwara(Malangkuçeçwara School of Economic). The population in this study is all students in the sixth semester. A questionnaire was administered to all 377 students, 311 were returned yielding a response rate 82.5%. This study has three significant findings. First, the direct effect of self-efficacy on behavioral intention to use academic information system (AIS) is significant. Second, the direct effect of information quality on behavioral intention to use AIS is significant. Third, The indirect effect of self-efficacy and information quality on behavioral intention to use AIS through perceived usefulness is not significant
Empirical Analysis of Factors Influencing Use of Internet on Ships A. S. Saravanan; Jayalakshmy Ramachandran; A. Seetharaman; Karripur Nanda Kumar; Kailash C. Joshi
Journal of Accounting, Business and Management (JABM) Vol 25 No 1 (2018): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (593.887 KB) | DOI: 10.31966/jabminternational.v1i25.328

Abstract

The purpose of this study was to evaluate the factors influencing the emergence of internet on ships and the resultant cost. Data collected from 255 respondents, mainly seafarers (captain and officers) and shore- based ship managers revealed that emergence of the internet on ships is influenced by perceived usefulness, organisation readiness, external pressure and technology penetration. It is also witnessed that cost of internet on ships has an effect on the penetration of the internet and new technology. The emergence of the internet on ships provides an effective communication link with all stakeholders of the ship, enhances safety and security with real time data on cargo, incidents, piracy, terrorism and weather conditions. It facilitates timely delivery of stores and spare parts for ship repairs and maintenance, thus providing immense satisfaction to all stakeholders. It thus has a significant impact on the industry.
Pawnshops Regulatory Environment: A Readability Analysis Geralyn Miller; Steven A. Hanke; Hui Di
Journal of Accounting, Business and Management (JABM) Vol 25 No 1 (2018): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.256 KB) | DOI: 10.31966/jabminternational.v1i25.329

Abstract

The pawn industry in the United States grew substantially in recent years; however, there is limited research on the regulatory environment for these predominately small businesses. Our study focuses on the readability of state regulations for pawnshops. We select credit unions as a comparison group since they also service non-bank customers. Our analysis reveals that the majority of states’ pawnbroker regulations are at the college reading level while the regulations for credit unions are at the college graduate reading level. There are also geographical differences in the readability of pawnshop regulations with the regulations in the northeast region being easier to read than in the west region. However, there is no evidence that the regulations readability level corresponds to the number of pawnbrokers in a state or to more broad-based measures of state-level business friendliness.

Page 1 of 1 | Total Record : 4

 1 

Filter by Year

2018 2018


Reset
Filter By Issues
All Issue Vol 32 No 2 (2025): October Vol 32 No 1 (2025): April Vol 32 No 1 (2024): Special Issue Vol 31 No 2 (2024): October Vol 31 No 1 (2024): April Vol 30 No 2 (2023): October Vol 30 No 1 (2023): April Vol 29 No 2 (2022): October Vol 29 No 1 (2022): April Vol 28 No 2 (2021): October Vol 28 No 1 (2021): April Vol 27 No 2 (2020): October Vol 27 No 1 (2020): April Vol 26 No 01 (2019): April Vol 26 No 01 (2019): April Vol 26 No 2 (2019): October Vol 25 No 2 (2018): October Vol 25 No 2 (2018): October Vol 25 No 1 (2018): April Vol 1 No 25 (2018): April Vol 24 No 2 (2017): October Vol 24 No 2 (2017): October Vol 24 No 1 (2017): April Vol 23 No 2 (2016): Oktober Vol 23 No 1 (2016): April Vol 23 No 1 (2016): April Vol 22 No 2 (2015): Oktober Vol 22 No 2 (2015): Oktober Vol 22 No 1 (2015): April Vol 22 No 1 (2015): April Vol 21 No 2 (2014): October Vol 21 No 2 (2014): October Vol 21 No 1 (2014): April Vol 21 No 1 (2014): April Vol 20 No 2 (2013): October Vol 20 No 2 (2013): October Vol 20 No 1 (2013): April Vol 20 No 1 (2013): April Vol 19 No 2 (2012): October Vol 19 No 2 (2012): October Vol 19 No 1 (2012): April Vol 19 No 1 (2012): April Vol 18 No 2 (2011): October Vol 18 No 2 (2011): October Vol 18 No 1 (2011): April Vol 18 No 1 (2011): April Vol 17 No 2 (2010): October Vol 17 No 2 (2010): October Vol 17 No 1 (2010): April Vol 17 No 1 (2010): April Vol 16 No 2 (2009): October Vol 16 No 2 (2009): October Vol 16 No 1 (2009): April Vol 16 No 1 (2009): April Vol 15 No 2 (2008): October Vol 15 No 2 (2008): October Vol 15 No 1 (2008): April Vol 15 No 1 (2008): April Vol 14 No 1 (2007): October Vol 14 No 1 (2007): October Vol 13 No 1 (2006): October Vol 13 No 1 (2006): October Vol 12 No 2 (2005): October Vol 12 No 2 (2005): October Vol 12 No 1 (2005): January More Issue