Template-Type: ReDIF-Article 1.0 Author-Name: Sutaryo Sutaryo Author-X-Name-First: Sutaryo Author-X-Name-Last: Sutaryo Author-Name: Arifudin Tri Anto Author-X-Name-First: Arifudin Tri Author-X-Name-Last: Anto Title: The effectiveness of government internal auditor: evidence from Indonesia Abstract: The study analyses the effectiveness of government internal audit in Indonesia. We examine the role of professional proficiency, quality of audit work, organisational independence, career path and development, and support from the leaders. This study uses a structured questionnaire, distributed to 385 functional auditors in the Financial and Development Supervisory Agency (BPKP). We find that professional proficiency, quality of audit work, organisational independence, career path and development, and the support from the leaders have positive influence on government internal audit effectiveness. Nevertheless, all of the variables are still possible to develop appropriate additional test results. Internal audit function requires internal auditors with good professional proficiency, independence, and quality of the audit work. Internal audit entity should also implement proper career policy for auditors and provide full support to them. It is crucial to enhance the internal audit effectiveness and provide value added to the auditee. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 417-457 Issue: 4 Volume: 19 Year: 2023 Keywords: effectiveness of the internal audit; professional proficiency of internal auditors; organisational independence; support from internal audit entity leadership. File-URL: http://www.inderscience.com/link.php?id=134920 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:19:y:2023:i:4:p:417-457 Template-Type: ReDIF-Article 1.0 Author-Name: Grace Mubako Author-X-Name-First: Grace Author-X-Name-Last: Mubako Author-Name: Tatiana Mazza Author-X-Name-First: Tatiana Author-X-Name-Last: Mazza Title: The use of the internal audit function as management training ground and internal audit quality Abstract: This study examined the association between the use of the internal audit function (IAF) as management training ground (MTG) and internal audit quality, based on auditor characteristics. The study analysed selected data from the IIA 2015 CBOK survey of the internal auditing global community. Findings suggest that that MTG auditors were generally less likely to possess internal audit certifications, appeared to be more confident in their competence as auditors, and were more likely to comply with IIA standards, than non-MTG auditors. Auditors from organisations with formal MTG programs possessed less internal audit experience, and were likely to have diminished objectivity compared to non-MTG auditors. The results were found to differ across global regions, and by size of IAF. These results help us better understand how the use of the IAF as MTG may affect internal audit quality, which in turn has an impact on financial reporting and corporate governance. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 458-486 Issue: 4 Volume: 19 Year: 2023 Keywords: internal auditing; MTG; management training ground; audit quality; internal audit certification; internal audit experience; internal audit competence. File-URL: http://www.inderscience.com/link.php?id=134921 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:19:y:2023:i:4:p:458-486 Template-Type: ReDIF-Article 1.0 Author-Name: Mohamed M.M. Ahmed Author-X-Name-First: Mohamed M.M. Author-X-Name-Last: Ahmed Title: Examining the impact of top-management teams on performance measurement system design: a social network perspective Abstract: This study explores the informal social relationship among top-management teams (TMTs) in relation to the sophistication of the performance measurement system (PMS) in small and medium-sized enterprises (SMEs) manufacturing companies. Drawing on social network theory, the paper argues that when TMT members network based on interpersonal ties, this would provide managers with easier access to information and knowledge exchanges. Hence, informal relationships could facilitate their control over day-to-day activities, and there would be a lesser need for adopting sophisticated management control practices. Using survey data on manufacturing SMEs from World Management Survey project, the negative impact of interpersonal ties in TMTs on PMS sophistication is confirmed. The results also shed light on the key role of Chief Executive Officer (CEO) in SMEs, by showing that this negative association is larger in TMTs led by internally promoted CEOs compared to outsider CEOs. Further, interpersonal ties among TMTs moderate the extent to which SMEs adopt sophisticated PMSs due to pursuing differentiation strategic priorities. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 487-509 Issue: 4 Volume: 19 Year: 2023 Keywords: PMS; performance measurement system; management accounting and control system; TMTs; top-management teams; interpersonal ties; CEO origin; social network theory; upper echelon theory; manufacturing strategy; differentiation strategy; SMEs; small-and-medium-sized; World Management Survey. File-URL: http://www.inderscience.com/link.php?id=134922 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:19:y:2023:i:4:p:487-509 Template-Type: ReDIF-Article 1.0 Author-Name: Wael Aguir Author-X-Name-First: Wael Author-X-Name-Last: Aguir Author-Name: Carroll H. Griffin Author-X-Name-First: Carroll H. Author-X-Name-Last: Griffin Author-Name: Linxiao Liu Author-X-Name-First: Linxiao Author-X-Name-Last: Liu Author-Name: Zhenfeng Liu Author-X-Name-First: Zhenfeng Author-X-Name-Last: Liu Title: Long-term analysts' forecasts and real earnings management Abstract: This paper investigates the implications of earnings manipulations through real activities for financial analysts. In particular, it examines the extent to which analysts consider the effects of real earnings management on company performance when they make long-term earnings growth projections. Our results show analysts issue lower long-term earnings growth forecasts for firms with higher levels of real earnings management. In addition, we find analysts produce less accurate long-term earnings forecasts in the presence of real activities manipulation, and that the forecast bias increases with the level of real earnings management. Our results from the sensitivity tests confirm our findings that financial analysts are able to recognise real earnings management and penalise firms that engage in it when they issue long-term earnings growth forecasts. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 510-536 Issue: 4 Volume: 19 Year: 2023 Keywords: long-term analysts' forecasts; analysts forecasts; earnings growth forecasts; earnings management; real earnings management. File-URL: http://www.inderscience.com/link.php?id=134924 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:19:y:2023:i:4:p:510-536 Template-Type: ReDIF-Article 1.0 Author-Name: Monika Bolek Author-X-Name-First: Monika Author-X-Name-Last: Bolek Author-Name: Agata Gniadkowska-Szymańska Author-X-Name-First: Agata Author-X-Name-Last: Gniadkowska-Szymańska Title: Is solvency influencing EPS growth in Poland, Austria and Germany? A comparison study of markets with a similar bankruptcy law Abstract: The goal of this paper is related to the comparison analysis of the companies listed on exchange markets in Poland, Austria, and Germany. The analysis is presented in light of the bankruptcy law that is similar in countries taken into consideration. Insolvency related to financial liquidity can influence the growth of earnings per share (EPS), which is a measure of companies' economic condition of companies related to the creation of value for shareholders. Both the solvency and economic condition represented by financial liquidity and EPS growth are important factors related to the bankruptcy law. To analyse the influence of financial liquidity on the growth of EPS, linear and logit models are applied to compare the relationship between these variables. The results show that financial liquidity affects the EPS growth to Germany in a higher degree, while in Poland and Austria such an influence is much weaker. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 250-267 Issue: 2 Volume: 19 Year: 2023 Keywords: financial liquidity; bankruptcy; economic condition of companies. File-URL: http://www.inderscience.com/link.php?id=132383 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:19:y:2023:i:2:p:250-267 Template-Type: ReDIF-Article 1.0 Author-Name: Azzouz Elhamma Author-X-Name-First: Azzouz Author-X-Name-Last: Elhamma Title: The relationship between organisational decentralisation, balanced scorecard and its perceived benefits in Moroccan SMEs Abstract: Since the paper published by Kaplan and Norton (1992), the balanced scorecard (BSC) has been the subject of several research studies especially in large companies in the developed countries. However, the use and the benefits of this tool for strategic performance management in small and medium enterprises (SMEs) remains a field that has not yet been sufficiently explored, especially in the Middle East and North Africa region. In this context, this paper aims to examine the BSC use and its perceived benefits according to the organisational decentralisation in Moroccan SMEs. The main results obtained, by using linear logistic regression and Student's t-test for a difference in means, show that 30% of the surveyed SMEs use the BSC. In addition, the study finds that in centralised SMEs, the impact of the BSC use on the three dimensions of the global firm's performance (competitiveness, profitability and productivity) is significant. However, in decentralised SMEs, this impact is not significant. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 185-202 Issue: 2 Volume: 19 Year: 2023 Keywords: BSC; balanced scorecard; organisational decentralisation; competitiveness; profitability; productivity; SMEs; small and medium enterprises; Morocco. File-URL: http://www.inderscience.com/link.php?id=132384 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:19:y:2023:i:2:p:185-202 Template-Type: ReDIF-Article 1.0 Author-Name: Soumaya Ayedi Chabchoub Author-X-Name-First: Soumaya Ayedi Author-X-Name-Last: Chabchoub Title: Impact of agency costs on audit quality demand in initial public offerings Abstract: This study aims at assessing the impact of agency costs on the demand for audit quality at the time of an Initial Public Offering in an emerging market. It is based on IPOs of the Tunis Stock Exchange for the period 2005-2015. We used a logit estimation of our selected model. The results show the importance of the impact of incumbent-potential shareholder agency costs on audit quality demand. However, shareholder-manager agency costs did not show any impact on the audit quality demand in an IPO context. The study is important because the Tunisian government has been encouraging Tunisian firms to list on the stock exchange by providing them with tax incentives, but no specific restrictions have been placed on the IPO prospectus auditing. It is therefore an arbitration between higher and less audit quality demand made by the newly introduced firm in order to control its costs. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 220-233 Issue: 2 Volume: 19 Year: 2023 Keywords: audit quality; initial public offering; agency costs; capital issue; Tunisian context. File-URL: http://www.inderscience.com/link.php?id=132391 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:19:y:2023:i:2:p:220-233 Template-Type: ReDIF-Article 1.0 Author-Name: Yu-Lin Hsu Author-X-Name-First: Yu-Lin Author-X-Name-Last: Hsu Author-Name: Gavin C. Reid Author-X-Name-First: Gavin C. Author-X-Name-Last: Reid Title: Does the International Financial Reporting Standard for small and medium-sized entities suit private firms? Fieldwork case-study vignettes for Taiwan Abstract: This paper challenges policy makers' claims that the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) is 'fit for purpose' in private firms, using the mixed method and fieldwork evidence from Taiwanese companies. We exploit a unique research window during 2012-2016, when the Taiwanese accounting regulators considered adopting IFRS for SMEs, but finally chose a new hybrid standard: the <i>Enterprise Accounting Standards </i>(EAS), involving elements of IFRS and IFRS for SMEs. We find that companies' attitudes towards IFRS for SMEs were strongly influenced by their plans and strategies (e.g., being acquired), and the accounting standard used by their parent companies. Hence, while introducing IFRS for SMEs or EAS seems a sound policy, accounting regulators should beware of their challenges to private firms (e.g., no ambitions to go public). Compliance costs could be attenuated by providing firms with clear accounting choices, whilst ensuring adequate financial reporting comparability. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 161-184 Issue: 2 Volume: 19 Year: 2023 Keywords: IFRS for SMEs; private firms; case-studies; corporate group; GAAP; mixed-method. File-URL: http://www.inderscience.com/link.php?id=132392 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:19:y:2023:i:2:p:161-184 Template-Type: ReDIF-Article 1.0 Author-Name: Fatma Ben Slama Klibi Author-X-Name-First: Fatma Ben Slama Author-X-Name-Last: Klibi Author-Name: Yasmine Amara Author-X-Name-First: Yasmine Author-X-Name-Last: Amara Title: IFRS experience, extent of disclosure, and perceived corruption: a study on African countries Abstract: This study investigates whether the quality of the accounting environment, through the IFRS experience of the country and the extent of disclosure, impacts the perception of less corruption after controlling for the legal, political, economic, fiscal and social environments. The study was conducted on a sample of 49 African countries over the period 2012-2017. The perception of less-corruption variable is based on the Transparency International (TI) index. We find strong evidence that the IFRS experience is associated with lower-perceived corruption, while the extent of disclosure does not play a significant role in limiting the perception of corruption. The level of legal enforcement, gross domestic product (GDP) per capita democracy and education contribute to the perception of less public corruption. However, the tax rate favours the perception of greater corruption. This study contributes to the international standard-setting literature by testing the relevance of IFRS adoption over time in Africa. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 132-160 Issue: 2 Volume: 19 Year: 2023 Keywords: IFRS experience; disclosure; perception of corruption; political system; economic development. File-URL: http://www.inderscience.com/link.php?id=132393 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:19:y:2023:i:2:p:132-160 Template-Type: ReDIF-Article 1.0 Author-Name: Amit Kumar Author-X-Name-First: Amit Author-X-Name-Last: Kumar Author-Name: Shivani Chaudhry Author-X-Name-First: Shivani Author-X-Name-Last: Chaudhry Author-Name: Ameet Sao Author-X-Name-First: Ameet Author-X-Name-Last: Sao Title: Evaluation of forecasting accuracy of an equity valuation model: a case of ZEE Abstract: Investing can prove to be a very enriching and enjoyable experience if one sticks to certain principles and guidelines. The research is based on secondary data pulled out from Money Control website for ZEE Entertainment Enterprises Limited (ZEEL). The identification of target prices is important and involves precision in the price points that are forecasted. The expected growth rate for the next year is figured out to forecast the financial statement for the next year. Regression analysis has been used to estimate growth rate. Regression analysis was done on the income data for the past years for the media entertainment company, and the target prices have been identified. By taking a careful look at the forecasted prices and the prevailing prices, an investor can figure out whether the stock is under-priced or over-priced. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 234-249 Issue: 2 Volume: 19 Year: 2023 Keywords: regression analysis; money control; growth rate; ZEEL; ZEE Entertainment Enterprises Limited; target price; forecasted prices; underpriced; over-priced. File-URL: http://www.inderscience.com/link.php?id=132396 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:19:y:2023:i:2:p:234-249 Template-Type: ReDIF-Article 1.0 Author-Name: Padmi Nagirikandalage Author-X-Name-First: Padmi Author-X-Name-Last: Nagirikandalage Author-Name: Kaouther Kooli Author-X-Name-First: Kaouther Author-X-Name-Last: Kooli Author-Name: Arnaz Binsardi Author-X-Name-First: Arnaz Author-X-Name-Last: Binsardi Title: Exploring the evolvement of environmental management accounting practices for achieving SMEs' sustainability in an emerging economy Abstract: It has been recognised that the information derived from management accounting practices (MAPs) is invaluable for the strategic decision-making processes of businesses and thereby enables better environmental performance. Businesses have recognised MAPs as a viable approach to drive their businesses towards sustainability. Hence, this study was carried out in an emerging economy i.e., Sri Lanka where the aim of this research is to explore the application of MAPs within small-medium enterprises (SMEs) for managing ecological issues. Two qualitative studies, netnography followed by semi structured interviews, were implemented to obtain an in-depth perspective of the application of MAPs and their impact of managing ecological issues of SMEs. The findings imply that although MAPs assist SMEs for their internal control in terms of ecological costing, there remain some challenges for SMEs especially regarding waste management owing to other barriers. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 203-219 Issue: 2 Volume: 19 Year: 2023 Keywords: EMAPs; environmental management accounting practices; SME; small-medium enterprise; sustainability; emerging economy; netnography. File-URL: http://www.inderscience.com/link.php?id=132404 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:19:y:2023:i:2:p:203-219 Template-Type: ReDIF-Article 1.0 Author-Name: Hidaya Al Lawati Author-X-Name-First: Hidaya Al Author-X-Name-Last: Lawati Author-Name: Khaled Hussainey Author-X-Name-First: Khaled Author-X-Name-Last: Hussainey Title: Disclosure of forward-looking information: does overlapping audit committee membership matter? Abstract: We examine whether overlapping audit committee (AC) membership affects the forward-looking content of the chairman reports. We use content analysis to measure levels of forward-looking disclosure (FLD) for forty-eight bank-year observations from eight banks listed on Muscat Securities Market in Oman for the period 2014-2019. Our regression analysis shows that overlapping AC membership positively affects FLD. The evidence from this study suggests that a consideration of AC directors' attributes (e.g., overcommitted AC members) is needed to understand their role in the boardroom or in the subcommittees. An implication of the result is that the Omani corporate governance code should provide guidelines on the type and proportion of the overlapping AC membership. Furthermore, the code could encourage AC members to be overlapped across different committees as this could have a positive impact on corporate disclosure practice. Our study has demonstrated, for the first time, that overlapped AC members enhance the forward-looking content of chairman reports. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 328-359 Issue: 3 Volume: 19 Year: 2023 Keywords: overlapping audit committee membership; FLD; forward-looking disclosure; chairman reports; content analysis; Oman. File-URL: http://www.inderscience.com/link.php?id=133041 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:19:y:2023:i:3:p:328-359 Template-Type: ReDIF-Article 1.0 Author-Name: Lucas Felice Cervo Author-X-Name-First: Lucas Felice Author-X-Name-Last: Cervo Author-Name: Clea Beatriz Macagnan Author-X-Name-First: Clea Beatriz Author-X-Name-Last: Macagnan Author-Name: Daniel Francisco Vancin Author-X-Name-First: Daniel Francisco Author-X-Name-Last: Vancin Author-Name: Cristiano Machado Costa Author-X-Name-First: Cristiano Machado Author-X-Name-Last: Costa Title: Does foreign ownership affect audit committee adoption? Evidence from Brazilian companies Abstract: The aim of this paper is to verify whether the voluntary constitution of the audit committee in companies listed in the Brazilian stock market could be explained by the presence of foreign stockholders. The method used was a probit model with instrumental variables, and the results confirmed the hypothesis, indicating that there is an U-shaped relationship: the probability of adoption of the audit committee slightly decreases at low levels of foreign participation and increases after reaching a cutoff level. This result is in line with previous literature on the role of foreign investors in improving corporate governance in companies in developing countries to protect themselves from expropriation by local stockholders and managers. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 360-383 Issue: 3 Volume: 19 Year: 2023 Keywords: voluntary audit committee. foreign stockholders; corporate governance; monitoring; determinants. File-URL: http://www.inderscience.com/link.php?id=133042 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:19:y:2023:i:3:p:360-383 Template-Type: ReDIF-Article 1.0 Author-Name: Achraf Haddad Author-X-Name-First: Achraf Author-X-Name-Last: Haddad Author-Name: Abdelfattah Bouri Author-X-Name-First: Abdelfattah Author-X-Name-Last: Bouri Title: Do Islamic banks react due to the impact of Charia Supervisory Board on their financial performance? A joint worldwide analysis Abstract: The real impacts generated by the Charia Supervisory Board (CSB) on the Islamic banks' financial performance (IBs' FP) have not yet been thoroughly investigated in detail. To explore the relationship between the CSB determinants through the application of the fixed and random effects methods, we used 180 IBs from 56 countries during the period (2010-2019). The empirical results revealed that the CSB size, the number of meetings, and the presence of Charia advisers improved the IBs' FP. However, the presence of financial experts in the CSB degraded their FP. The IBs' CSB size ensured the skills' diversification, since the number offers them the necessary time to discuss monetary exchanges, investment choices, and complaints from other committees, while the existence of specialist advisers has optimised the respect for Charia standards. Nevertheless, the experts' impact confirmed either their qualification insufficiency, or their training inadequacy in terms of Fikh Al-Muamalat. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 384-415 Issue: 3 Volume: 19 Year: 2023 Keywords: FP; financial performance; IBs; Islamic banks; CSB; Charia Supervisory Board; financial stability period. File-URL: http://www.inderscience.com/link.php?id=133043 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:19:y:2023:i:3:p:384-415 Template-Type: ReDIF-Article 1.0 Author-Name: Hendrik Pieper Author-X-Name-First: Hendrik Author-X-Name-Last: Pieper Author-Name: Philipp Ottenstein Author-X-Name-First: Philipp Author-X-Name-Last: Ottenstein Author-Name: Henning Zülch Author-X-Name-First: Henning Author-X-Name-Last: Zülch Title: The use and determinants of online financial reports in Europe: an empirical investigation of listed firms Abstract: The European Commission published the European Single Electronic Format (ESEF) regulation act for mandatory adoption of XBRL and hypertext markup language (HTML) usage by European listed firms. The results of prior quantitative and qualitative studies already evidence the growing dissemination of voluntary HTML-formatted financial information on the internet and reveal its perceived benefits. However, there is a lack of empirical evidence on the determinants of standardised financial reports in accordance with IFRS that are voluntarily published in HTML format, called online financial reports (OFR). We investigate the determinants of the decision of European listed firms to publish OFR from 2014 to 2019. We find that the decision of using an OFR is adversely affected by firm leverage and ownership concentration. Our findings contribute to the ongoing research on internet financial reporting and aim to improve our understanding of what determines OFR usage in an international context. Our findings may have practical implications for the disclosure strategy of listed firms. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 297-327 Issue: 3 Volume: 19 Year: 2023 Keywords: OFR; online financial report; HTML; hypertext markup language; capital markets; determinants; ESEF; European Single Electronic Format; internet financial reporting; cross-listing; leverage; ownership concentration; firm size; empirical research; Europe. File-URL: http://www.inderscience.com/link.php?id=133045 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:19:y:2023:i:3:p:297-327 Template-Type: ReDIF-Article 1.0 Author-Name: Ana Isabel Lopes Author-X-Name-First: Ana Isabel Author-X-Name-Last: Lopes Author-Name: Silpa Bovane Author-X-Name-First: Silpa Author-X-Name-Last: Bovane Author-Name: Daniela Penela Author-X-Name-First: Daniela Author-X-Name-Last: Penela Title: Up until the consolidation on the IFRS Foundation: the companies that have been advancing integrated reporting Abstract: This study seeks to develop an in-depth understanding of where companies reporting under the integrated reporting (IR) framework are located, what their main characteristics are, whether a change in firm value has occurred after IR adoption, and whether firm value varies depending on IR quality. Knowing who has been involved in the thinking and processes underpinning IR may further encourage companies to proceed, under the direction of the IFRS Foundation, with future practices associated with non-financial reporting. The results of this study show that IR reporters are distributed across 43 countries and 5 different regions - the majority from South Africa, followed by Japan and the UK. After adoption, IR reporters are found to be significantly larger, less profitable, and command greater market value. Those with higher-quality IR reporting are significantly larger and more profitable than their counterparts. Yet, no significant differences in firm value were found between IR quality groups. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 269-296 Issue: 3 Volume: 19 Year: 2023 Keywords: integrated reporting; IIRC; Integrated International Reporting Council; IR examples database; financial reporting; non-financial reporting; IFRS Foundation; International Financial Reporting Standards Foundation; ISSB; International Sustainability Standards Board; VRF; Value Reporting Foundation. File-URL: http://www.inderscience.com/link.php?id=133048 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:19:y:2023:i:3:p:269-296 Template-Type: ReDIF-Article 1.0 Author-Name: Hassan Kehinde Oyewumi Author-X-Name-First: Hassan Kehinde Author-X-Name-Last: Oyewumi Author-Name: Che-Ahmad B. Ayoib Author-X-Name-First: Che-Ahmad B. Author-X-Name-Last: Ayoib Author-Name: Oluwatoyin Muse Johnson Popoola Author-X-Name-First: Oluwatoyin Muse Johnson Author-X-Name-Last: Popoola Title: Internal auditors without proficiency: a giraffe without a neck Abstract: This study examines the proficiency of internal auditors in three tertiary institutions. It evaluates three proficiency dimensions - knowledge, experience, and professional skill- and their impact on the overall proficiency of internal auditors. The study employs a quantitative approach, a crosssectional design, and a survey method. It obtained data through questionnaires from 263 respondents (i.e., accountants and internal auditors) about their perception of internal auditors' proficiency. IBM SPSS version 23 and partial least squares structural equation modelling (PLS-SEM) were used to analyse the data for model robustness. The study reveals that experience and professional skill have a positive significant influence on the proficiency of internal auditors. The study has practical implications as the internal auditors, management of tertiary institutions, Council of tertiary institutions, professional accounting and auditing bodies, and government can use it in their decision making. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 1-21 Issue: 1 Volume: 19 Year: 2023 Keywords: proficiency; knowledge; experience; professional skill; tertiary institutions; internal auditor. File-URL: http://www.inderscience.com/link.php?id=130526 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:19:y:2023:i:1:p:1-21 Template-Type: ReDIF-Article 1.0 Author-Name: Sameh Halaoua Author-X-Name-First: Sameh Author-X-Name-Last: Halaoua Author-Name: Sonia Boukattaya Author-X-Name-First: Sonia Author-X-Name-Last: Boukattaya Title: Board gender diversity and real earnings management: the moderating role of auditor reputation Abstract: The present work aimed to shed light on the effect of board gender diversity (BGD) on real earnings management (REM) as well as the moderating role of auditor reputation in the association between BGD and REM using panel data of 1162 French non-financial firm-year observations from the SBF120 index during the period 2005-2019. Our findings show that BGD is negatively related to REM. Furthermore, we found that this relationship is more prominent in firms with higher auditor reputation mainly because highly reputable auditors aim to preserve their image and are more likely to detect earnings management activities. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 101-127 Issue: 1 Volume: 19 Year: 2023 Keywords: women on board of directors; REM; earnings management; auditor reputation; corporate governance; the quota law; France. File-URL: http://www.inderscience.com/link.php?id=130529 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:19:y:2023:i:1:p:101-127 Template-Type: ReDIF-Article 1.0 Author-Name: Azleen Ilias Author-X-Name-First: Azleen Author-X-Name-Last: Ilias Author-Name: Nasrudin Baidi Author-X-Name-First: Nasrudin Author-X-Name-Last: Baidi Author-Name: Erlane K. Ghani Author-X-Name-First: Erlane K. Author-X-Name-Last: Ghani Title: Internal auditors' selection for sustainable competitive advantage Abstract: This study aimed to investigate the factors in selecting internal auditors in public listed companies (PLCs) and non-public listed companies (Non-PLCs) and the role of internal auditors. Specifically, it aimed to look at the perceptions of specific coursework and topics, students' experiential activities, and student credentials and certifications in selecting university graduates as internal auditors. In addition, this study examined the benefits of the certified internal auditor (CIA) designation for future internal auditors and the soft skills needed for the early-career of internal auditors. It found that the important factors in the selection include the course of internal audit, internship, and internal auditing experience. These factors together demonstrated communication and leadership skills. Additionally, practising internal auditors viewed the importance of the internal audit function (IAF) and foresee that the benefits of the CIA qualification would provide career advantages between PLCs and Non-PLCs and the position of internal auditors. This study could help the Institute of Internal Auditors Malaysia (IIAM) develop competent internal auditors to ensure a sustainable competitive advantage. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 71-100 Issue: 1 Volume: 19 Year: 2023 Keywords: internal auditing; selection decision; early-career internal auditors; certification; skill development. File-URL: http://www.inderscience.com/link.php?id=130531 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:19:y:2023:i:1:p:71-100 Template-Type: ReDIF-Article 1.0 Author-Name: Jihad Al-Okaily Author-X-Name-First: Jihad Author-X-Name-Last: Al-Okaily Author-Name: Salma Naueihed Author-X-Name-First: Salma Author-X-Name-Last: Naueihed Title: The impact of audit committee characteristics on auditor remuneration: UK evidence Abstract: This study contributes to the literature through examining the impact of audit committee characteristics on auditor remuneration during the 2008-2010 period where widespread concerns were raised about the role of external auditors, and the crucial role that audit committees could play in safeguarding audit quality. The findings reveal that the external audit oversight role of audit committees has positive impact on enhancing audit quality through demanding wider audit scope from external auditors. However, non-audit fees are positively related to audit committee meetings, suggesting that the committee supports the simultaneous provision of audit services and non-audit services to facilitate a beneficial knowledge spill-over between the two services which in turn results in better audit quality. These findings imply that researchers would explore multi-theoretical approaches which could better explain organisational complexities and their environmental circumstances. Moreover, policy makers would consider the results while setting new corporate governance reform recommendations. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 22-52 Issue: 1 Volume: 19 Year: 2023 Keywords: audit committees; audit fees; auditor remuneration; financial crisis; non-audit fees; UK. File-URL: http://www.inderscience.com/link.php?id=130533 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:19:y:2023:i:1:p:22-52 Template-Type: ReDIF-Article 1.0 Author-Name: Harish Kumar Bhatter Author-X-Name-First: Harish Kumar Author-X-Name-Last: Bhatter Author-Name: Biswajit Prasad Chhatoi Author-X-Name-First: Biswajit Prasad Author-X-Name-Last: Chhatoi Title: Knowledge mapping in the area of corporate social responsibility and financial performance: a bibliometric and visualisation analysis Abstract: The increasing number of laws towards corporate social responsibility (CSR) around the globe are increasing the involvement of CSR in financial performance (FP) in research as well as business domain. To analyse and visualise the knowledge map of CSR related to FP, this study collects bibliometric information from the Web of Science database. Further, the study used bibliometric and network visualisation methods to analyse the bibliometric information through VOSviewer software. Analysis of 1752 documents reveals that CSR and FP is an emerging research topic, and a substantial amount of research is performed by developed countries. The study also found that environmental management, gender diversity, board composition, board of directors, data envelopment analysis, meta-analysis, family firms, and information asymmetry are the primeval area of study among the researchers. The study proposes a novel contribution to the existing literature by conducting the first bibliometric and visualisation analysis in CSR and FP. Journal: Int. J. of Accounting, Auditing and Performance Evaluation Pages: 53-70 Issue: 1 Volume: 19 Year: 2023 Keywords: bibliometric analysis; CSR; corporate social responsibility; financial performance; knowledge map; VOSviewer; co-citation analysis; co-occurrence analysis. File-URL: http://www.inderscience.com/link.php?id=130534 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijaape:v:19:y:2023:i:1:p:53-70