cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Iman Harymawan
Contact Email
harymawan.iman@feb.unair.ac.id
Phone
-
Journal Mail Official
ajar@feb.unair.ac.id
Editorial Address
Jl. Airlangga No.4 - 6, Airlangga, Kec. Gubeng, Kota SBY, Jawa Timur 60115
Location
Kota surabaya,
Jawa timur
INDONESIA
AJAR (Asian Journal of Accounting Research) (e-Journal)
Published by Universitas Airlangga
ISSN : 24599700     EISSN : 24434175     DOI : https://doi.org/10.1108/AJAR-11-2020-0107
Core Subject :
The Asian Journal of Accounting Research (AJAR) provides a forum for international researchers to publish original articles of high-quality research findings which contribute to academic literature and practice. AJAR welcomes a wide range of methodologies in all aspects of accounting and finance in developing countries, with a majority in Asia. The scope of AJAR includes, yet not limited to: - Accounting information system - Asset pricing - Auditing and financial accounting - Behavioral accounting and finance - Corporate finance and governance - Digital accounting and finance - Financial markets and institutions - International accounting and finance - Islamic accounting and finance - Management accounting - Market microstructure - Public sector accounting - Taxation The journal is administered by the Department of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Indonesia. This journal is associated with the Airlangga Accounting International Conference (AAIC).
Arjuna Subject : -
Articles 111 Documents
 4   5   6   7   8 
Accounting services quality: a systematic literature review and bibliometric analysis Vitor Azzari; Emerson Wagner Mainardes; Fábio Moraes da Costa
Asian Journal of Accounting Research Volume 6 Issue 1
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-07-2020-0056

Abstract

The purpose of this paper is to identify and analyze the literature related to accounting and auditing services quality.The authors performed a systematic literature review that considered 22 papers on the topic. The authors also applied a bibliometric analysis in order to identify the main characteristics of these studies to discuss and provide research opportunities in this field.The bibliometric results indicate that most papers were published in services and marketing journals. The accounting service quality theme has been rarely researched in accounting field. In addition, based on our review, it was possible to identify that most papers use quantitative methods, such as surveys. The papers' conclusions diverge from each other, demonstrating a still fragmented literature.Taken together, the paper shows how accounting services quality is relevant and emerging topic that demands future research about accounting professionals' skills, their activities and how their customers perceive quality in an environment of constant change.The analyses indicate that there are six broad areas for future research on this topic: successes and failures of accounting services providers; the role of “client centricity”; digital accounting services; services quality and accounting education; services quality when considering different types of accounting and auditing services and development of a measurement scale and a theoretical model for accounting services quality. This paper contributes for the ongoing debate about how competition, technology and innovation are changing the landscape for accounting and auditing services providers.
The effect of audit committee quality on the conventional and Islamic banks' financial performance between subprime and Corona crises Achraf Haddad; Anis El Ammari; Abdelfattah Bouri
Asian Journal of Accounting Research Volume ahead-of-print Issue ahead-of-print
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-11-2020-0121

Abstract

This study aims to test empirically the differences between Islamic and conventional banks in terms of impacts of the audit committees' quality on financial performance between Subprime and Corona crises.The variables are articulated in four hypotheses tested by the GLS analysis. The data were collected via DATASTREAM and from banks' annual reports. The collected data covered four continents: America, Asia, Africa and Europe. The financial performance measures and audit committee's determinants of the conventional and Islamic banks concerned 112 banks of each type after the Subprime crisis and before the Corona crisis (2010–2019).Results showed that the audit committee reduced the profitability of two bank types. Moreover, it harmed the conventional banks' efficiency, but reported an unclear effect within Islamic banks. Even so, the authors noticed that the audit committee had a positive impact for the conventional banks' liquidity, while the same effect was apparently ambiguous on the Islamic banks' liquidity. For solvency, the audit committee positively influenced conventional banks, while it affected that of Islamic banks.Empirically, the authors’ results can serve as a reference for decision-makers allowing to clarify the data on the financial competitiveness of two bank types to facilitate the planning of strategic performance programs based on the audit committee quality. Theoretically, researchers found that the differences between the results are due to the audit committee quality of each bank type or to the financial performance evaluation method. However, there are further factors that are related to the research peculiarities, the methodology, the data and the interpretation.Based on the comparative literature review between conventional and Islamic banks, this study is the first conditional and comparative research between the audit committee quality and the financial performance of conventional and Islamic banks in a specific period (after Subprime and before Corona crises).
The effect of company characteristics and auditor characteristics to audit report lag Muhammad Rifqi Abdillah; Agus Widodo Mardijuwono; Habiburrochman Habiburrochman
Asian Journal of Accounting Research Volume 4 Issue 1
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-05-2019-0042

Abstract

The purpose of this paper is to examine and analyze the factors that affect an auditor’s efficiency in completing the audit process proxied by audit report lag. The factors used in this study are selected by looking at the characteristics of the company and the characteristics of an auditor.Company characteristics were proxied by the audit committee effectiveness, financial condition, accounting complexity and profitability, whereas auditor characteristics were proxied with auditor reputation, audit tenure and auditors industry specialization. Populations of this study were all manufacturing companies listed in Indonesian Stock Exchange in 2014–2016. Based on the purposive sampling method, the number of samples obtained from 231 companies was 77. Multiple linear regression method was used to analyze this study. Hypothesis testing was done by statistical t-test (partial).The results showed that partially variables of the audit committee effectiveness and profitability had a significant negative effect on audit report lag while the variable financial condition had a significant positive effect on audit report lag. Meanwhile, variables of the accounting complexity, auditor reputation, audit tenure and auditors’ industry specialization did not show significant influence on audit report lag.This study tests both company’s and auditor’s characteristic on audit report lag that as far as authors know never been tested simultaneously.
Management accountant’s role and society’s expectations: Sri Lankan study Shanmugavel Rajeevan
Asian Journal of Accounting Research Volume 4 Issue 2
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-05-2019-0032

Abstract

The purpose of this paper is to gain insights into the gap between management accounting professional’s role and the societal expectations of the management accounting professionals in Sri Lanka.A quantitative research approach was adopted to identify the statistical gap of the management accountant’s role and society’s expectations. Four business sectors were selected from Colombo Stock Exchange as of 31 December 2018. Sample consisted of 160 entities; 480 questionnaires were distributed among three stakeholders (financial accountant/manager, management accountant and human resource manager). Out of the 228 responses received, only 171 responses were usable. Exhibiting an overall response rate of 35.6 per cent.The role expectation of management accountants varies significantly across the selected business sectors in Sri Lanka. There is an increasing demand for contemporary management accounting skills in Sri Lanka.The insights of this study would be of use to policy makers and policy implementers to examine and develop remedial measures to enhance the creditability and transparency of the management accounting profession in Sri Lanka. Academic and professional educational providers can identify future trends and necessary skills of management accounting to improve management accounting curriculum.The evidence from this study contributes to the literature of societal importance of management accounting from a Sri Lankan perspective.
The effect of enterprise risk management (ERM) on firm value in manufacturing companies listed on Indonesian Stock Exchange year 2010-2013 Iswajuni Iswajuni; Arina Manasikana; Soegeng Soetedjo
Asian Journal of Accounting Research Volume 3 Issue 2
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-06-2018-0006

Abstract

The purpose of this paper is to identify the effect of enterprise risk management (ERM) with firm size, ROA and managerial ownership as control variables on firm value that is proxied by Tobin’s Q.Population of this research was manufacturing companies listed on the Indonesian Stock Exchange (IDX) in 2010–2013. The used method in this research is multiple linear regression-ordinary least square and hypotheses testing using t-test to test the regression coefficients with level of significance of 5 percent.The results showed that ERM, ROA and size of the company have a significant positive effect on the firm value. While the managerial ownership has a significant negative effect on the firm value.The results showed that firm value increases as ERM, ROA and size of the company improves. While the managerial ownership has a significant negative effect on the firm value.
What determines forward-looking information disclosure in Bangladesh? Pappu Kumar Dey; Manas Roy; Mohsina Akter
Asian Journal of Accounting Research Volume 5 Issue 2
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-03-2020-0014

Abstract

The study aims to examine the level and extent of forward-looking information (FLI) disclosure and identify the determinants driving the FLI disclosure (FLID) in the context of an emerging and developing economy.The sample includes annual reports of the top 30 listed companies in Bangladesh for the years 2013–2017. The content analysis approach is used to examine the practice of FLID and to determine the extent of FLID based on the index. Multiple linear regression analysis is performed to identify the determinants of FLID.This research finds that board size, auditor's global affiliation, leverage and profitability have a substantial positive impact on FLID. By contrast, firm size and listing age have a significant negative association with FLID. Moreover, contrary to our expectation, female representation in the boardroom has an inverse effect on FLID. This study, however, does not suggest any significant impact of board independence.Small sample size may limit the generalizability of the findings. Besides, the FLID index score may be affected by the subjective judgment while analyzing the content of the annual report.The findings of this paper may assist the regulators and policymakers in incorporating this new reporting paradigm in regulations. Alternatively, the current research can serve as a basis to further understand the importance of FLID for the stakeholders.This empirical study contributes to the current FLI literature in Bangladesh. A handful of studies have been done to examine the nature and level of FLID and find out the determinants of FLID in the developing countries. To the best of the authors' knowledge, no study yet has been explored on FLID and its determinants by classifying them as qualitative and quantitative in Bangladesh.
The analysis of influencing factors on the going concern audit opinion – a study in manufacturing firms in Indonesia Thomas Averio
Asian Journal of Accounting Research Volume 6 Issue 2
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-09-2020-0078

Abstract

It is argued that the going concern opinion is issued if auditors have a doubt about financial condition of a company. Provision of the going concern audit opinion may worsen the company in terms of gaining public trust and may even indicate bankruptcy. This study aims to determine the factors that affect the auditor's going concern opinion.This research used secondary data obtained from annual reports and independent audit reports published by the Indonesia Stock Exchange. The population of this research included manufacturing firms registered in the Indonesia Stock Exchange from 2015 to 2019. The sample after the purposive sampling technique being applied consisted of 33 companies. The data were analyzed using logistic regression performed in the statistical analysis software, SPSS 24.0.The results indicated that leverage positively affected the going concern audit opinion, then the audit quality, profitability and liquidity negatively affected the going concern audit opinion, whereas firm size and audit lag did not affect the going concern audit opinion.This study is in contrast to several existing studies on the determinants of the auditor's going concern opinion and provides knowledge on developing more factors affecting the auditor's going concern opinion.
The impact of corporate governance on the cost of equity Syed Tauseef Ali; Zhen Yang; Zahid Sarwar; Farman Ali
Asian Journal of Accounting Research Volume 4 Issue 2
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-08-2019-0062

Abstract

In view of organizational inertia, with the occurrence of a major event, though resource rigidity minimizes, however simultaneously, it increases process rigidity, which creates difficulties in motivating managers and dealing with the agency problem. Therefore, keeping in mind the high demand created by the China–Pakistan Economic Corridor and Naya Pakistan Housing Scheme in the cement sector of Pakistan, the purpose of this paper is to investigate the impact of corporate governance (CG) on the cost of equity (COE) in the cement sector, to deal with the problems surging during and after the completion of these projects and highlight further opportunities for the cement sector of Pakistan.CG is a qualitative concept therefore, eight proxies have been used to measure it along with the two control variables. This study uses balance panel data of six years from 2012 to 2017, collected from 18 companies of the cement sector of Pakistan. Descriptive statistics have been used to describe the data, correlation matrix to see the nature of the relationship, and Pooled OLS as the estimation technique, while to analyze the data a statistical package 13 has been used. To measure the COE, the Capital Asset Pricing Model (CAPM) has been used.Regression results suggest that block ownership, insider ownership and the board size are insignificant, while CEO tenure is negatively and significantly associated with the COE. Non-executive directors, independence and CEO duality are insignificant; however, diversity is positively and significantly associated with the COE. Moreover, the mean value of the COE is 8.22 percent for the cement sector, while the coefficient of determination of the model under study is 74 percent.This paper is based on the data from the cement sector of Pakistan only. Therefore, this is the reason that these results cannot be generalized on the whole economy of Pakistan.This study helps in finding out the COE value specific to the cement sector, which will help this sector to evaluate the capital budgeting decision more precisely and accurately than before. Moreover, the association of diversity as positive, while independence as negative with the COE highlights a room for improvement in the implementation of CG codes by SECP. This study also helps to mitigate the impact of inertia, the after-effects of high demand, and managing the agency problem in the cement sector.This is the first study using CG data collected just after the revised promulgation of CG codes in 2012, along with a wide range of eight proxies measuring CG and its impact on the COE in the cement sector.
Determinants of non-performing loans in the banking sector in developing state Muhammad Asif Khan; Asima Siddique; Zahid Sarwar
Asian Journal of Accounting Research Volume 5 Issue 1
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-10-2019-0080

Abstract

The size of non-performing loans (NPLs) plays a key role in the stability of the banking sector of a country. The factors that explain the NPLs contain very important information for banks. Studies in this regard with respect to developing states such as Pakistan have received little attention. This study aimed to scrutinize the determinants of NPLs observing a case of the banking sector in Pakistan over the period from 2005 to 2017.The sample consists of the banking sector (i.e., commercial banks) listed in Pakistan Stock Exchange over the period of 2005–2017. The banking factors, including profitability, operating efficiency, capital adequacy and income diversification, were evaluated. The estimations were done by regression modeling using random and fixed effects through STATA software.Results show that the operating efficiency and profitability indicators have a negative association with NPLs but were statistically significant, while capital adequacy and income diversification have a negative association with NPLs but were statistically insignificant.The present study has considered limited banking indicators as determinants of NPLs and was limited to a specific time period from 2005 to 2017.The study is an attempt to investigate various banking factors that affect the NPLs with respect to developing economies such as Pakistan.
The Antecedents of Non-Unqualified Opinions of Local Governments Financial Statements: A Study on Counties and Cities in East Java Province Sri Ningsih
Asian Journal of Accounting Research Volume 1 Issue 1
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-2016-01-01-B003

Abstract

Local Government in Indonesia annually publishes Local Government Financial Statements (LGFS) for helping their stakeholders in making decisions. Audit Opinion of the LGFS for counties and cities in East Java Province during the last 8 years (2006-2013) showed a quite astonishing result. From all of 301 financial statements, only 45 LGFS (14.95%) obtained Unqualified Opinion, other financial statements (256 or 85.05%) received Non-Unqualified Opinion. This study aims to analyze the accounts and problems in the accounts which cause LGFS obtain Non-Unqualified Opinion. Using content analysis with NVIVO10 applications, this study analyzed 256 audit opinions of the LGFS of counties and cities in East Java during 2006-2013 that obtained Non-Unqualified Opinion to identify the accounts and problems in the accounts which cause LGFS obtain Non-Unqualified Opinion. The results showed that the most frequent accounts as an exception in the audit opinion are the accounts on Budget Realization Report (BR) with the frequency of occurrence as much as 6628 times. The Balance Sheet (BS) accounts was at the second place with the total frequency of occurrence 4206 times. And last, there was a Cash Flow Statement (CF) account with the frequency of occurrence as much as 693 times. In BR, the most frequent account which appears as an exception is spending account (as much as 4198 times), while the assets are the most frequent accounts as an exception in the Balance Sheet (as much as 4206 times). The problem with the accounts that often appear as an exception was mainly due to the weakness of the Internal Control System (ICS), followed by non-compliance with the provisions of law and the last problem is in-economies, inefficiency and ineffectiveness.

Page 6 of 12 | Total Record : 111

 4   5   6   7   8 

Filter by Year

2016 2021


Reset
Filter By Issues
All Issue Volume 6 Issue 3 Volume ahead-of-print Issue ahead-of-print Volume 6 Issue 2 Volume 6 Issue 1 Volume 5 Issue 2 Volume 5 Issue 1 Volume 4 Issue 2 Volume 4 Issue 1 Volume 3 Issue 2 Volume 3 Issue 1 Volume 2 Issue 2 Volume 2 Issue 1 Volume 1 Issue 2 Volume 1 Issue 1 More Issue