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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
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Articles 10 Documents
 1 
Search results for , issue "Vol 32 No 1 (2025): April" : 10 Documents clear
The Controversies of Accounting for Employee Stock Options: Liu, Xiang; Han, Yongliang Stanley
Journal of Accounting, Business and Management (JABM) Vol 32 No 1 (2025): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i1.1233

Abstract

In this paper, using a combined method of historical and theoretical analyses, we investigate the controversial accounting treatment of employee stock options (ESOs) by the financial accounting standard board (FASB) and the securities and exchange commission (SEC) in the U.S. We first review the standard setting history of ESOs and then discuss the pros and cons of expensing ESOs which is the current accounting practice. This helps understand why so much controversy existed on the current accounting treatment. Next, we propose four alternative classifications of SOEs and analyze each of them using the financial accounting standards board (FASB) conceptual framework. The arguable vague classification of ESOs in the current conceptual framework contributes to these controversies. Finally, we raise several empirical testing questions whose answers may help guide for future standard setting of ESOs. This paper contributes to the literature of accounting standard setting by critiquing the current practice. We believe it is beneficial to keep other solutions open for future discussion
Enhancing Efficiency Performance Measurement of Zakat Institutions: Tjahjani, Fera; Masruki, Rosnia; Ibrahim, Norhazlina
Journal of Accounting, Business and Management (JABM) Vol 32 No 1 (2025): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i1.1551

Abstract

Law Number 23 of 2011 concerning the management of zakat mandates that the Badan Amil Zakat Nasional (BAZNAS) and Lembaga Amil Zakat (LAZ) must manage zakat funds efficiently and effectively. BAZNAS currently utilises four types of ratios to measure efficiency performance separately: (1) collection expenses ratio, (2) operational expenses ratio, (3) human resource expenses ratio, (4) amil fund ratio. However, most of studies related to efficiency performance assessment of zakat institutions use the Data Envelopment Analysis (DEA) index. The DEA index measures efficiency by comparing the amount of output and input, but its input and output components are flexible, depending on the researcher’s perspective, and it does not explicitly incorporate the 12.5% amil rights. This study aims to propose a new index to measure efficiency performance in a more appropriate and integrated manner, referring to Indonesian Financial Accounting Standard (IFAS) 401, the DEA index, and the amil fund ratio. This proposed index is expected to be more accurately assess the efficiency performance of zakat institutions
Examining Behavioral Biases among Investors in the Saudi Arabian Stock Market: Al Rahahleh, Naseem
Journal of Accounting, Business and Management (JABM) Vol 32 No 1 (2025): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i1.1243

Abstract

This paper presents an explanatory study of the prevalence and influence of behavioral heuristics and prospect biases among investors in the Saudi stock market with the specific goal of determining the extent to which these biases impact investment decisions. Data were collected through an online questionnaire completed by 598 investors, and a statistical analysis was performed to determine the prevalence and impact of identified biases. The data were analyzed using descriptive statistics, and the mean values were tested using a one-sample t-test. In addition, one-way analysis of variance (ANOVA) was conducted to determine significant differences based on demographic and trading variables. The results indicate that investors in Saudi Arabia show moderate behavioral biases, with variations in how these influence investment decisions. Representativeness and regret aversion emerged as the most prominent bias, with a high level of each observed. Age, income, education, trading experience, and trading frequency were significant factors influencing. the degree of bias The findings of this study, therefore, have important implications for investors and policymakers in the KSA context, highlighting a need for initiatives that promote rational decision-making and reduce the impact of behavioral biases on investors.
The Relationship between Principles-Based Accounting Rules and Audit Fees Drum, Dawna; Liu, Zenghui; Wan, Huishan
Journal of Accounting, Business and Management (JABM) Vol 32 No 1 (2025): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i1.1000

Abstract

This paper examines the relations between principles-based accounting standards and audit fees. Our empirical evidence suggests auditors charge a lower fee when firms’ standards are more principles based. Our result is consistent with the notion that principles-based accounting standards improve earnings quality and reduce auditor’s risk-related premium. Further analyses indicate this fee saving is more pronounced for firms with stronger corporate governance and firms in post-SOX era. The results add to the growing body of literature examining cost/benefit of principles-based accounting standards, as well as to the literature of the determinants of audit fees.
Determinants of Minimum Audit Fee Compliance: Karim, Md. Rezaul; Sharif, Md. Jamil; Khasnobish, Tama Lika
Journal of Accounting, Business and Management (JABM) Vol 32 No 1 (2025): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i1.1223

Abstract

This research investigates firm-specific determinants of minimum audit fee compliance (MAFC) of the listed companies in Bangladesh. MAFC is measured using a dichotomous variable of 1 if a firm complies with the minimum audit fee (MAF) guideline and 0 otherwise. Data used in this study are collected from the companies’ annual and corporate governance reports and analyzed using the logistic regression model. By utilizing 688 firm-year observations from 2016 to 2023, we find that firm size, cashflows, profitability, and directors’ ownership are the significant determinants of MAFC. Nevertheless, leverage, age, and board independence are found insignificant determinants of MAFC which contradicts prior findings as corporate governance system is weak in Bangladesh. The findings can be underpinned by the agency and legitimacy theories. This study can contribute largely to the economic and theoretical advancement of the body of existing literature with policy implications for regulators, auditors and firms as the literature on MAF is scarce. To the author’s knowledge, this is the first study on minimum audit fees from a quantitative perspective from the unique regulatory setting of Bangladesh.
Cheating at Ethics: Baranek, Devon; Dunne, Kathleen
Journal of Accounting, Business and Management (JABM) Vol 32 No 1 (2025): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i1.1193

Abstract

This teaching case utilizes a real-world example of ethics violations occurring at Ernst and Young, one of the Big Four accounting firms. An SEC investigation revealed widespread cheating by its employees on professional education exams required for CPA licensing. The misconduct violated federal securities laws and the codes of conduct of several professional organizations. It was also not the first time EY had addressed ethical misconduct amongst its employees, but it failed to prevent or stop the practice from continuing. EY was fined $100 million and required to hire independent consultants to review its policies, ethics and disclosure procedures. Students are required to read through the case and work in groups to answer questions ranging in difficulty based on course level. The EY case is simple enough to be understood by all students, but may be used as a starting point for more advanced discussions on the ethical obligations and responsibilities of accountants and the accounting profession.
How Does Industry Structure Affect Upside Cost Stickiness? An Explanation for IT Industry Jin, Byunghoon
Journal of Accounting, Business and Management (JABM) Vol 32 No 1 (2025): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i1.1270

Abstract

While prior literature on the asymmetric behavior of costs has predominantly focused on firms experiencing losses, a number of recent studies have shifted the focus to the opposite side, documenting that firms tend to hesitate to incur additional costs (i.e., make additional investments in resources) when faced with an unusually large increase in sales revenue. To extend the existing literature on this “upside cost stickiness,” this study examines how the asymmetric cost behavior of firms with an unusually large sales increase is influenced by factors such as industry characteristics and a firm’s position within the industry. Drawing on economic theory regarding the relationship between industry structure and corporate behavior, this research predicts that the degree of upside cost stickiness is weaker for industry leaders and diminishes as market concentration increases. As an application, this study further predicts that upside cost stickiness is weaker for firms in the concentrated IT industry. These predictions are strongly supported by empirical evidence based on 135,649 unique firm-year observations.
Firm Fundamentals, Corporate Life Cycle and Stock Market Crash: Miah, Muhammad Shahin
Journal of Accounting, Business and Management (JABM) Vol 32 No 1 (2025): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i1.1177

Abstract

The main purpose of this study is to investigate the impact of firm fundamentals on the propensity of stock market crash. More specifically, this study shows whether there is any association between the movements of share prices and firms’ accounting components along with other determinants using listed companies in Dhaka stock exchange (DSE). To examine the conjecture, the present study conducts an in-depth analysis based on a sample of DSE listed companies from 2005 to 2011. Results of the study show that the firm’s profitability is highly correlated with the stock price which indicates that shareholders emphasize, mostly, the firm’s profitability before making their investment decisions. However, we do not find any association between share price and other accounting components in this study, which is contradictory with the extant capital market research. Further, the present study presents the impact of firm life cycle stages on the association between accounting components and stock prices. Overall, this paper contributes to literature of capital market research by providing empirical evidence. Nevertheless, this paper contributes to the policy making regarding capital markets and it provides a set of recommendations to attenuate the possibility of future capital market crash in emerging economies.
Ernst & Young’s $100 Million SEC Penalty: Blythe, Stephen Errol
Journal of Accounting, Business and Management (JABM) Vol 32 No 1 (2025): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i1.1231

Abstract

The U.S. securities and exchange commission (SEC) monitors the financial reporting practices of business firms that sell stock on U.S. exchanges. The SEC requires certified public accountants (CPAs) to audit those firms in order to provide reasonable assurance that the firms’ financial statements contain no material misstatements and that the firms have good internal accounting controls. Since CPAs serve as a watchdog for the SEC, the CPA exam content should be rigorous and the exam should be securely administered; this helps to ensure that only qualified applicants become CPAs and that audits are performed competently. Accordingly, the SEC was disappointed to learn that some of the auditors at Ernst & Young (E&Y), one of the four largest international CPA firms, had cheated on CPA ethics examinations. Furthermore, E&Y management attempted to cover up the cheating. E&Y admitted its culpability and agreed to pay a $100 million penalty and undertake remedial measures to correct the firm’s ethical issues. At the end of this study, the author: (1) emphasizes the critical importance of ethical behavior to CPAs; (2) makes recommendations for avoidance of internal exam cheating at CPA firms; and (3) makes recommendations to the SEC for improvement of its enforcement quality.
The Exploratory Study of Business and STEM Students’ Perceptions of LinkedIn Zhang, Xia; Chen, Lin; Fu, Yujian
Journal of Accounting, Business and Management (JABM) Vol 32 No 1 (2025): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i1.1019

Abstract

Our study examines whether there are differences mainly between business students and science, technology, engineering, and math (STEM) students’ perceptions of LinkedIn when they use LinkedIn to construct their professional and social identity, as a social capital, as a platform for building relationship with trust, as a platform of professional or business opportunities, and as an interactive learning resource. Our study employs a survey among college students at two different settings of public and private universities in the U.S. The findings reveal that there are no significant differences in business students or STEM students’ perceptions of LinkedIn as a social capital, or as a platform of building relationship with trust, or as a platform of professional career development. However, our findings reveal that business and STEM students have different perceptions and usage of LinkedIn as a resource for interactive learning. Our study benefits college students to utilize LinkedIn effectively in their learning and career. Our study fills the gap to examine the differences between young business students and STEM students’ perceptions of LinkedIn at two higher educational institutions.

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