Modelling the impact of audit/remuneration committee overlap on debtholders' perceptions of accounting information quality: The role of CEO power

2020 ◽  
Author(s):  
Redhwan Al‐Dhamari ◽  
Abdulsalam Saad Alquhaif ◽  
Bakr Ali Al‐Gamrh
Keyword(s):  
Information Quality ◽  
Accounting Information ◽  
Ceo Power ◽  
Accounting Information Quality ◽  
The Impact

Accounting information quality and trust as determinants of credit granting to SMEs: the role of external audit

2017 ◽  
Vol 51 (4) ◽  
pp. 861-877 ◽  
Author(s):  
Estefanía Palazuelos ◽  
Ángel Herrero Crespo ◽  
Javier Montoya del Corte
Keyword(s):  
Information Quality ◽  
Accounting Information ◽  
External Audit ◽  
Accounting Information Quality ◽  
Credit Granting

scholarly journals THE IMPACT OF BIG DATA ANALYTICS ON IMPROVING FINANCIAL REPORTING QUALITY

2020 ◽  
Vol 4 (03) ◽  
Author(s):  
Nagat Mohamed Marie Younis
Keyword(s):  
Big Data ◽  
Financial Reporting ◽  
Data Analytics ◽  
Information Quality ◽  
Accounting Information ◽  
Big Data Analytics ◽  
Reporting Quality ◽  
Financial Reporting Quality ◽  
Accounting Information Quality ◽  
The Impact

Purpose – The current study aims to clarify the importance of big data analytics and its role in changing the accounting profession and the roles of accountants, in addition to testing the impact of big data analytics on improving financial reporting quality in the Saudi environment. Design/ methodology/ approach – To achieve the study's goals and validate hypotheses, relevant previous literature and research are referred. Also, a field study is conducted by distributing a questionnaire of (154) individual academics, financial analysts, accountants, and experts in the field of analyzing big data in the Kingdom of Saudi in 2019. Data are analyzed by using the program of Statistical Package for Social Science (SPSS 17.0). Findings – The study concluded that although business organizations face several challenges when analyzing data, big data analytics has a significant role in achieving high competitiveness for institutions, improving the accounting information quality, providing appropriate information that helps in rationalizing decisions within the economic unit, and providing future information affecting stakeholder's decisions. The study also has proved that there is a statistically significant effect of big data analytics on improving the quality of accounting information, as big data analytics clearly affects the characteristics of the accounting information quality, positively affecting the quality of financial reports. Originality/ Value – Originality/ Value – The analytics of big data is one of the most important topics where it positively affects the improvement of accounting information quality, which reflects on financial reporting quality. Hence, academics and institutions should pay attention to this topic and follow their new ideas. The present study is one of the first studies that deal with this topic and examine the relationship between big data analytics and the characteristics of accounting information which positively affecting financial reporting quality.

scholarly journals Accounting Information Quality and Investment Decisions

2021 ◽  
Author(s):  
Nouha Khoufi
Keyword(s):  
Information Asymmetry ◽  
Information Quality ◽  
Stock Exchange ◽  
Emerging Market ◽  
Academic Research ◽  
Accounting Information ◽  
Investment Decisions ◽  
Limited Attention ◽  
Accounting Information Quality

Accounting information quality has been said to play an important role in reducing information asymmetry. Thus, firms with high accounting information quality may enhance more investors’ decisions. This paper aims to empirically examine the association between accounting information quality and investment decisions among firms in Tunisia. The sample of this study consists of 50 firms listed on the Tunis Stock Exchange covering 2012 to 2016. The findings imply that accounting information quality is significantly negatively related to investment inefficiency. The inclusion of control variables and the use of alternative models to measure accounting information quality provide consistent findings. This paper has several important contributions. First, this paper provides new empirical evidence in an emerging market. Although emerging markets make up the vast majority of economic activity around the world, they have received limited attention in academic research. Second, this paper can also help researchers to better understand and realize the governance role of accounting information, and push them to investigate the other role of accounting information deeply and broadly.

scholarly journals The effect on the BTD of IFRS adoption and the end of the Transitional Tax Regime (RTT) in Brazil

2022 ◽  
Vol 33 (88) ◽  
pp. 96-111
Author(s):  
Claudio Marcio Pereira da Cunha ◽  
Pedro Paulo Furbino Bretas Barros
Keyword(s):  
Earnings Management ◽  
Financial Reporting ◽  
Cross Sections ◽  
Information Quality ◽  
Accounting Information ◽  
Negative Relationship ◽  
Taxable Income ◽  
Ifrs Adoption ◽  
Accounting Information Quality ◽  
The Impact

ABSTRACT This paper aimed to evaluate the moderation by variables related to incentives for earnings management (indebtedness, profitability, and size) over the effect of the change in standards (accounting or tax) on the book-tax differences (BTD). The end of the Transitional Tax Regime (RTT) enables us to evaluate the symmetry between the divergence and reconvergence of the accounting and tax standards, helping to identify the moderating effect of characteristics such as size, leverage, and profitability over the use of the discretion allowed by the International Financial Reporting Standards (IFRS). Studying the effects of changes in the standards contributes to understanding how they affect accounting information quality, particularly when we observe symmetrical movements of divergence of the accounting and tax standards, such as IFRS adoption, and of reconvergence, with the end of the RTT. The analysis conducted enables us to separate effects of divergence between the tax and accounting standards from the innovations introduced by the IFRS. An understanding of the effect of the standard over accounting information quality contributes to the quality of the work of financial analysts, tax authorities, and regulators. Event studies are conducted to evaluate the effect of IFRS adoption, as well as the end of the RTT, over the BTD (a proxy for earnings management), in cross sections of companies. We use explanatory variables related to incentives to manage book and taxable income (indebtedness, profitability, and size), which could explain the ambiguity of the results in the literature. The article provides evidence that the indebtedness and size of companies influence the effect of IFRS adoption, as well as of the end of the RTT. We observed a negative relationship of indebtedness and size with the impact of changes in standards over differences between book and taxable income (BTD).

Study on the Relationship Model between Information and Quality

2016 ◽  
Vol 693 ◽  
pp. 1935-1942
Author(s):  
W.M. Mou
Keyword(s):  
Information Quality ◽  
Stock Exchange ◽  
Accounting Information ◽  
Investment Efficiency ◽  
Sample Data ◽  
Accounting Information Quality ◽  
Relationship Model ◽  
Definition Of ◽  
The Impact ◽  
The Relationship

After explaining the definition of accounting information quality and investment efficiency, the paper goes on analyzing the impact of accounting information quality on investment efficiency, puts forward the assumptions, and extracts the Shenzhen Stock Exchange A-share 99 listed companies from 2009 to 2011 sample data for empirical research. It is found that high quality accounting information can contribute to improving the under-investment and restraining over-investment, and thus improve the investment efficiency of the enterprises.

scholarly journals THE ROLE OF CORPORATE GOVERNANCE IN ACHIEVING ACCOUNTING INFORMATION QUALITY (FIELD STUDY IN THE MISHRAQ SULFUR STATE CO.)

2018 ◽  
Author(s):  
Munadhil Alsalim ◽  
Honer Amin ◽  
Ali Youssef
Keyword(s):  
Corporate Governance ◽  
Financial Market ◽  
Information Quality ◽  
Accounting Information ◽  
Reciprocal Relationship ◽  
Financial Reports ◽  
Public Companies ◽  
The Public ◽  
Accounting Information Quality

<p><em>Under the new worldwide changes that were produced by the economic data and technological revolution, corporate governance considered as one of the modern terms. Its importance increased in the business sector because it plays a role in managing any company, and protecting the shareholders’ rights. There are several thoughts on the importance of corporate governance. Some thought that corporate governance is important in the public sector because it influence the economy. Others thought corporate governance is very important in the privet sector. The importance of the term, corporate governance, increased in all institutions and in all advanced and emerging economies in the last few decades especially after the economic and financial crisis that many countries underwent. These crisis affected the global financial market; such as, the crisis in Southeast Asia in 1997. Moreover, many major international companies especially the American companies collapsed in Fall 2008 because they used complex accounting methods in order to hide their loses and manipulate the rights of people; such as, shareholders, lenders, suppliers, and even the civil society. Hence, the governance became one of the important topics that are applied in both privet and public companies. The reason many shareholders lost their trust in the financial market is that companies’ managers and auditors concealed the financial and accounting statements that are applied in all kind of companies. Mistrust was created in the financial reports, and it increased anytime one of the huge companies stumbled. Therefore, this study shows the overlapping and reciprocal relationship between corporate governance and the accounting information quality. Apparently, the accounting information is affected by the rules and mechanisms of governance, and applying it means increasing the trustworthy of the accounting information that are included in financial statements that were prepared for all interested parts.</em></p>

scholarly journals IFRS Adoption Impact On Financial And Accounting Information Quality: An Exploratory Study On Moroccan Petroleum And Gas Sector

2016 ◽  
Vol 6 (1) ◽  
pp. 337
Author(s):  
Anass Cherti ◽  
Houria Zaam
Keyword(s):  
Financial Reporting ◽  
Information Quality ◽  
Academic Research ◽  
Accounting Information ◽  
Stock Exchanges ◽  
Financial Reporting Standards ◽  
Financial Variables ◽  
Ifrs Adoption ◽  
Accounting Information Quality ◽  
The Impact

<p class="ber"><span lang="EN-US">The balance of <em>International Financial Reporting Standards</em> (IFRS), after ten years of their implementation, has reflected a positive perception of its impacts on the function “finance and accounting” of companies and issuers. Those companies and issuers observe, in a large majority that the transition to IFRS has increased the quality and the homogeneity of the information produced and the rapidity of their establishment. Unfortunately in academic research, such studies remains not clear as most publications front IFRS adoption impact in general manner which concern all sectors at the same study.</span></p><p class="ber"><span lang="EN-US">The purpose of this article is to present the results of an empirical study of three petroleum and gas companies listed in the <em>Casablanca Stock Exchanges</em> (CSE), to measure the impact of the IFRS adoption on financial and accounting information quality in Moroccan petroleum and gas sector.</span></p><p class="ber"><span lang="EN-GB">The released results show that this impact is positive for the petroleum and gas sector and the majority of the accounting and financial variables of this sector under IFRS dependents on those variables under the General Standardization Code of Morocco (GSCM). </span></p>

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