Template-Type: ReDIF-Article 1.0 Author-Name: Ricardo Luiz Menezes Silva Author-X-Name-First: Ricardo Luiz Menezes Author-X-Name-Last: Silva Author-Name: Paula Carolina Ciampaglia Nardi Author-X-Name-First: Paula Carolina Ciampaglia Author-X-Name-Last: Nardi Title: Effects of mandatory adoption of IFRS on market liquidity in Brazil Abstract: The mandatory International Financial Reporting Standard (IFRS) adoption extended to all companies listed on the stock exchange in Brazil. Some advocates that the quality of financial statements under IFRS is superior, providing many benefits to market participants, such as increased stock liquidity. Liquidity has been less explored in Brazil though, representing a research opportunity without the influence of confounding events. Therefore, the aim of this study is to analyse the effects of mandatory IFRS adoption on stock liquidity in Brazil. The findings confirm the research hypothesis, indicating that the mandatory adoption is not associated with increased stock liquidity. These results can be explained by the limited disclosure incentives. In addition, no change is found in terms of reporting enforcement. Our findings show that the international regulator still faces challenges due to cultural and institutional aspects. The lack of an international regulator casts doubts on greater uniformity in the application of IFRS. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 1-24 Issue: 1 Volume: 16 Year: 2020 Keywords: adoption of IFRS; stock liquidity; Brazil; quality of financial statements. File-URL: http://www.inderscience.com/link.php?id=106763 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:16:y:2020:i:1:p:1-24 Template-Type: ReDIF-Article 1.0 Author-Name: Prem Lal Joshi Author-X-Name-First: Prem Lal Author-X-Name-Last: Joshi Author-Name: Govindan Marthandan Author-X-Name-First: Govindan Author-X-Name-Last: Marthandan Title: Continuous internal auditing: can big data analytics help? Abstract: This paper considers the underlying procedures in big data and its various analytical tools which accountants and auditors may have to use in internal and continuous auditing. It describes the nature and characteristics of big data, distinguishes between traditional, continuous auditing and continuous monitoring, importance of data analytics for internal auditors, applications of big data and audit data analytics. It further discusses benefits of big data analytics (BDA), concerns and challenges which are likely to affect the auditors deeply but do not yet have perfect solutions. As there has been a big hype about BDA and auditors claim that BDA is the future, auditors need to reshape their talent, professional qualifications, skills, and competencies in order to meet the emerging technological challenges. At the end, the paper suggests the need for updating the accounting curriculum at the university and professional accounting bodies levels and also gives direction for future research. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 25-42 Issue: 1 Volume: 16 Year: 2020 Keywords: big data; analytics; internal auditing; continuous auditing; big data characteristics; benefits; concerns and challenges; curriculum; risk assessment. File-URL: http://www.inderscience.com/link.php?id=106766 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:16:y:2020:i:1:p:25-42 Template-Type: ReDIF-Article 1.0 Author-Name: Ouadie Akaaboune Author-X-Name-First: Ouadie Author-X-Name-Last: Akaaboune Author-Name: Royce D. Burnett Author-X-Name-First: Royce D. Author-X-Name-Last: Burnett Author-Name: Christopher J. Skousen Author-X-Name-First: Christopher J. Author-X-Name-Last: Skousen Author-Name: Assyad Al-Wreiket Author-X-Name-First: Assyad Author-X-Name-Last: Al-Wreiket Title: Do strategic cost policies lead to more sustainable practices? Evidence from county governments Abstract: We contribute to social responsibility research by expanding its scope to include government-level actors and their stakeholders - citizens. We use county-level fiscal policy (strategic cost management) to investigate the public sector's role in maximising citizens' value through sustainability efforts. To date, inquiries of public sector sustainability take place mostly at the national level. Evidence suggests national-level inquiries are relatively poor indicators of public or private sustainability efforts and that investigations of sustainability at the local public sector-level may be more informative. Accordingly, we assess the link between strategic cost management and citizen-stakeholder value via panel analysis of 66 counties in Florida between 2005 and 2014. Contrasting prior literature, our results indicate a strategic cost management strategy that increased total aggregate county spending results in a reduction of emission levels. Further, when total spending is held constant while simultaneously allocating resources to social-public spending, county emission levels are reduced. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 43-62 Issue: 1 Volume: 16 Year: 2020 Keywords: environment; social-public spending; public sector; social responsibility; strategic cost; sustainability; efficiency; strategic cost management; county governments. File-URL: http://www.inderscience.com/link.php?id=106767 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:16:y:2020:i:1:p:43-62 Template-Type: ReDIF-Article 1.0 Author-Name: Mohammed W.A. Saleh Author-X-Name-First: Mohammed W.A. Author-X-Name-Last: Saleh Author-Name: Rohaida Abdul Latif Author-X-Name-First: Rohaida Abdul Author-X-Name-Last: Latif Author-Name: Fathiyyah Abu Bakar Author-X-Name-First: Fathiyyah Abu Author-X-Name-Last: Bakar Author-Name: Zahraddeen Salisu Maigoshi Author-X-Name-First: Zahraddeen Salisu Author-X-Name-Last: Maigoshi Title: The impact of multiple directorships, board characteristics, and ownership on the performance of Palestinian listed companies Abstract: This research investigates the impact of multiple directorships, board characteristics, and ownership structure among non-financial firms listed on the Palestine Security Exchange (PSE) during the period from 2009 to 2016. Based on panel data of 200 observations, the results show that multiple directorships of board members, more especially independent directors, reduce the overall effectiveness of the firms and lowers their performance. In contrast, results show that board gender diversity and institutional ownership improve corporate performance. The analysis was repeated by considering Tobin's Q as a dependent. This study is timely, given some unique justifications and recommendations for limiting the practice of having excessive multiple directorships because this practice distracts managers from adequately performing their duties. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 63-80 Issue: 1 Volume: 16 Year: 2020 Keywords: multiple directorships; board size; board gender; board meeting; institutional ownership; firm performance. File-URL: http://www.inderscience.com/link.php?id=106774 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:16:y:2020:i:1:p:63-80 Template-Type: ReDIF-Article 1.0 Author-Name: Yosra Mnif Sellami Author-X-Name-First: Yosra Mnif Author-X-Name-Last: Sellami Author-Name: Hela Borgi Author-X-Name-First: Hela Author-X-Name-Last: Borgi Title: Compliance with IFRS for related party transactions across eight African countries: do corruption and government quality matter? Abstract: This paper tries to investigate two research questions in eight African countries. First, we examine the effect of country-level corruption culture on compliance with the International Accounting Standard 24 "Related Party Disclosures" (CRPD). Second, we examine the effect of country-level government quality on CRPD. Focusing on a sample of 537 listed African firms over the 2012-2014 period, we use panel regressions. Our results show that corruption is negatively associated with CRPD, while government quality seems not to play a key role in explaining CRPD when corruption is simultaneously considered. This paper contributes to the compliance literature by examining the effect of corruption and government quality on CRPD in African countries, an understudied context where the corruption and the IFRS enforcement are a big problem. It also contributes to the corruption literature that examines the effect of corruption on firm behaviours. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 81-107 Issue: 1 Volume: 16 Year: 2020 Keywords: corruption; IFRS; International Financial Reporting Standards; related party; compliance; IAS 24; government quality. File-URL: http://www.inderscience.com/link.php?id=106780 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:16:y:2020:i:1:p:81-107