Linguistic performance and legibility of auditors’ reports with modified opinions

2016 ◽  
Vol 24 (1) ◽  
pp. 105-130 ◽  
Author(s):  
Mondher Fakhfakh
Keyword(s):  
Design Methodology ◽  
Financial Statements ◽  
Structural Features ◽  
International Federation ◽  
Linguistic Features ◽  
Content Type ◽  
Linguistic Performance ◽  
Original Investigation ◽  
Compliance Level ◽  
Linguistic Rules

Purpose – The purpose of this paper is to measure the understandability of the illustrations provided by the International Federation of Accountants in terms of the structural features of international auditors’ reports with modified opinions. Design/methodology/approach – Measurement of the legibility of reports illustrated by the revised ISA 705 and ISA 706. This paper discusses the compliance level of modified auditors’ reports with the linguistic rules. Findings – It was found that the standardized illustrations of modified reports are not fully understandable by users of financial statements. The illustrations of modified auditors’ reports are not compliant with several linguistic rules. Originality/value – This paper provides new original investigation about the linguistic features of illustrations provided by the ISA 705 and ISA 706. This paper discusses the level of unintelligibility of standardized auditors’ reports and the implications for stakeholders.

Do globalisation and adoption of IFRS by banks in Africa lead to less earnings management?

2019 ◽  
Vol 17 (2) ◽  
pp. 222-248 ◽  
Author(s):  
Mohammed Amidu ◽  
Haruna Issahaku
Keyword(s):  
Financial Reporting ◽  
Design Methodology ◽  
Information Quality ◽  
Accounting Information ◽  
Financial Statements ◽  
International Standards ◽  
Content Type ◽  
Financial Reporting Standards ◽  
Accounting Information Quality ◽  
National Economies

Purpose This paper aims to analyse the implications of globalisation and the adoption of international standards (International Financial Reporting Standards [IFRS]) for accounting information quality. Design/methodology/approach This paper uses a sample of 329 banks across 29 countries leading up to and beyond the implementation of IFRS to test for related hypotheses. Findings First, banks’ financial statements are prepared on the basis of international standards as national economies are integrated when social norms are diffused. Building on these results, the second test suggests that the relatively high-quality earnings among banks in Africa during the period is attributable to the adoption of and interaction of IFRS with globalisation and the strategy of banks to diversify within and across interest and non-interest income. Originality/value The authors investigate how globalisation and the adoption of IFRS affect accounting information quality.

Reinforcing each other: strategies to advance international interlibrary loan

2021 ◽  
Vol 49 (1) ◽  
pp. 36-44
Author(s):  
Hilary H. Thompson ◽  
Kurt Munson ◽  
James B. Harper
Keyword(s):  
Resource Sharing ◽  
Design Methodology ◽  
Recent Literature ◽  
International Federation ◽  
Interlibrary Loan ◽  
Content Type ◽  
Survey Results ◽  
Multiple Translations ◽  
Practical Implications ◽  
Stars Survey

Purpose The purpose of this paper is to share the results of the 2019 international interlending survey conducted by the American Library Association, Reference and User Services Association (RUSA), Sharing and Transforming Access to Resources Section (STARS) International Interlibrary Loan (ILL) Committee, the fourth such survey conducted by this group since 2007. Design/methodology/approach Committee members developed the survey instrument and collected data in Qualtrics. Questions from the 2015 and 2011 instruments were reused to support longitudinal data analysis, and new questions related to improving the sharing of resources across borders were added. The survey was distributed to libraries worldwide via multiple methods, and translations in six of the seven official International Federation of Library Associations and Institutions languages were provided. Findings Results reveal challenges to engaging in global resource sharing in the areas of discovery and request methods, policies and service models, copyright and licensing, delivery and payment. Strategies to overcome these challenges, as informed by both the survey results and recent literature, are shared. Reinforcing each other, these independently and organically developed solutions illustrate ways to further advance ILL. Practical implications The findings can aid ILL practitioners and the organizations to which they belong in improving the sharing of resources across borders. By optimizing this service, libraries can better support researchers in a globalized environment. Originality/value The 2019 RUSA STARS survey is the first survey on the topic of international ILL to offer multiple translations complimenting global distribution. It contributes to the literature by offering a broad and updated perspective on current international ILL practices, challenges impeding the sharing of library materials abroad and possible solutions.

Fuzzy-based MTD

2020 ◽  
Vol 54 (1) ◽  
pp. 66-84
Author(s):  
Eppili Jaya ◽  
B.T. Krishna
Keyword(s):  
Design Methodology ◽  
Moving Objects ◽  
Target Location ◽  
Fractional Fourier Transform ◽  
Search Space ◽  
Moving Target ◽  
Content Type ◽  
Linguistic Rules ◽  
Peak Energy ◽  
Fuzzy Linguistic

Purpose Synthetic aperture radar exploits the receiving signals in the antenna for detecting the moving targets and estimates the motion parameters of the moving objects. The limitation of the existing methods is regarding the poor power density such that those received signals are essentially to be transformed to the background ratio. To overcome this issue, fractional Fourier transform (FrFT) is employed in the moving target detection (MTD) process. The paper aims to discuss this issue. Design/methodology/approach The proposed MTD method uses the fuzzy decisive approach for detecting the moving target in the search space. The received signal and the FrFT of the received signal are subjected to the calculation of correlation using the ambiguity function. Based on the correlation, the location of the target is identified in the search space and is fed to the fuzzy decisive module, which detects the target location using the fuzzy linguistic rules. Findings The simulation is performed, and the analysis is carried out based on the metrics, like detection time, missed target rate, and MSE. From the analysis, it can be shown that the proposed Fuzzy-based MTD process detected the object in 5.0237 secs with a minimum missed target rate of 0.1210 and MSE of 23377.48. Originality/value The proposed Fuzzy-MTD is the application of the fuzzy rules for locating the moving target in search space based on the peak energy of the original received signal and FrFT of the original received signal.

scholarly journals “Libraries motors of change” and the social role of (digital) libraries for their communities

2019 ◽  
Vol 35 (3/4) ◽  
pp. 142-145
Author(s):  
Mario Coffa
Keyword(s):  
Digital Libraries ◽  
Design Methodology ◽  
Social Role ◽  
International Federation ◽  
Individual Country ◽  
Content Type ◽  
The Social ◽  
Uniform Manner ◽  
The Individual

Purpose Based on a comparison with different realities, analysis of the situation of libraries in line with International Federation of Library Associations and Institutions (IFLA) policies and directives. Design/methodology/approach The method used for the following paper is that of a remote interview. Findings The expected results will emerge from the debate that can be raised from this paper. Research limitations/implications The IFLA guidelines have international value but are implemented according to the context of the individual country, not always in a uniform manner. Originality/value The interview reveals the formality of the contents through the informality of the method.

scholarly journals Adoption of principle-based IFRS and intercompany comparability of operating performance

2020 ◽  
Vol 5 (2) ◽  
pp. 341-352
Author(s):  
Protap Kumar Ghosh ◽  
Ranajit Kumar Bairagi ◽  
Abinash Mondal
Keyword(s):  
Content Analysis ◽  
Design Methodology ◽  
Stock Exchange ◽  
Operating Performance ◽  
Financial Statements ◽  
Regulatory Agencies ◽  
Financial Reports ◽  
Content Type ◽  
Do So

PurposeThe study aims to investigate whether the adoption of IFRS could ensure ultimate intercompany comparability of operating performance in terms of uniformity in the application of accounting methods and reporting style.Design/methodology/approachUsing content analysis on 125 annual financial statements of 25 companies from five industries listed on the Dhaka Stock Exchange in Bangladesh, this study reports that only the sole adoption and application of principle based IFRS cannot ensure ultimate intercompany comparability of financial reports.FindingsThe findings document that the adoption of IFRS cannot ensure the application of same accounting methods as well as way of presentations which is a precondition of greater comparability of operating performance of competitive firms. The methodological and reporting direction through local regulatory agencies alongside maximum compliance with principle based IFRS can enhance intercompany comparability of financial reports in the same industry.Originality/valueThis study tries to manifest that sole adoption cum implementation of IFRS could not ensure ultimate intercompany comparability of operating performance within the same industry and urges to conduct further research to find out the ways to do so.

Value-added statement as a trigger to organizational unlearning

2019 ◽  
Vol 33 (6) ◽  
pp. 22-25
Author(s):  
Shubham Sharma ◽  
Usha Lenka
Keyword(s):  
Design Methodology ◽  
Value Added ◽  
Financial Statements ◽  
Environmental Aspects ◽  
Value Addition ◽  
Content Type ◽  
Economic Context ◽  
Income Statement ◽  
Financial Metrics

Purpose Organizational unlearning is easier said than done. Organizations are usually not cognizant of the ripe time to start questioning and discarding their existing paradigms and past success formulas. This paper aims to recommend the use of a financial metric, i.e. value-added statement, as a trigger to unlearning in organizations. Design/methodology/approach This paper uses a review of existing literature on organizational unlearning to highlight that although prescriptive studies on unlearning are abundant, “how” and “when” organizations should contemplate and discard the obsolete knowledge and routines is still inconspicuous. Findings Value-added statement is an adequate reporting measure that incorporates the contribution of organization toward not only its shareholders but also other stakeholders such as employees, providers of long-term finance, government, and public. It supplements income statement and provides an insight of how organizations are serving its interest groups. A decline in value addition by an organization in a reporting period can serve as a trigger to question the existing practices and break organization’s over-dependence on “one size fits all” approach. Originality/value Unlearning is considered as a means to attain financial performance in an organization. This paper attempts to recommend a financial metric which incorporates the economic, social, and environmental aspects of business, i.e. value-added statement. The rationale for not recommending other financial metrics as a trigger for unlearning is based on grounds of possible manipulation. Moreover, these financial statements are affected by legal, political, and economic context of a nation.

Is cybersecurity eating internet governance? Causes and consequences of alternative framings

2017 ◽  
Vol 19 (6) ◽  
pp. 415-428 ◽  
Author(s):  
Milton Mueller
Keyword(s):  
Design Methodology ◽  
Structural Features ◽  
Joint Production ◽  
Internet Governance ◽  
Security Dilemma ◽  
Content Type ◽  
Governance Models ◽  
Definition Of ◽  
The Relationship ◽  
The Way

Purpose The purpose of this paper is to clarify the relationship between cybersecurity governance and internet governance and to explore the effects of the current tendency for cybersecurity-related discourse to dominate and change the way we approach the established problems of internet governance. Design/methodology/approach The paper demonstrates the centrality of internet connectivity to any definition of cyberspace and to cybersecurity, which clarifies the way internet governance and cybersecurity governance are interdependent. Drawing on classic notions of a security dilemma, the paper also argues for distinguishing between national cybersecurity and societal cybersecurity. Findings Major structural features of the governance problem in cybersecurity and internet governance are analogous. Joint production of internet services and cybersecurity makes them heavily interdependent. This means that cybersecurity governance and internet governance models need to be compatible, and the approach we take to one will influence how we approach the other. Originality/value The interdependence of cybersecurity governance and internet governance has not been carefully examined before, and the relationship is not well understood. These two strands of thinking about cyberspace governance have not been properly connected. This paper bridges the gap and makes policymakers more aware of the potential tensions between a cybersecurity perspective and an internet governance perspective.

Libraries as Vehicle to Sustainable Developmental Goals (SDGs): Nigerian’s current status and outlook

2016 ◽  
Vol 33 (5) ◽  
pp. 16-17 ◽  
Author(s):  
Magnus Igbinovia
Keyword(s):  
Sustainable Development ◽  
Design Methodology ◽  
International Federation ◽  
Current Status ◽  
General Assembly ◽  
Stimulate Action ◽  
Content Type ◽  
2030 Agenda ◽  
Development Agenda ◽  
Sustainable Developmental Goals

Purpose This paper aims to examine the progress made by Nigerian libraries towards the actualization of sustainable developmental goals (SDGs) and to review possible opportunities for better actualisation. The resolution adopted by the General Assembly of the United Nations on September 25, 2015, resulted in a 2030 agenda for sustainable development with 17 goals and 169 targets, a transition from the millennium developmental goals, which should stimulate action over the next 15 years. Design/methodology/approach In view of this agenda, sessions at the International Federation of Library Associations (IFLA) Conference were held in 2015 in Cape Town to focus on the post-2015 development agenda available at http://www.ifla.org/node/9727. Session 103 of the 2015 IFLA Conference was on the contribution and mission of libraries and information services or sustainable development. Findings The Registrar of the Librarian’s Registration Council of Nigeria (LRCN) during the 6th Induction Ceremony for librarians held on September 13, 2015, stated that the profession will focus on making sustainable developmental goals (SDGs) a reality. In line with this, libraries and librarians in Nigeria have been doing a great deal, especially in the area of creating awareness about the goals by all stakeholders. Originality/value The aim of this paper is to examine the current status of Nigerian libraries toward meeting the SDGs as an example for developing countries and to propose recommendations for meeting these goals.

Fraudulent financial reporting motivations in emerging markets

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Farqad Sallal ◽  
Mohammad Ali Bagherpour Velashani ◽  
Mohammad Javad Saei
Keyword(s):  
Emerging Markets ◽  
Financial Reporting ◽  
Design Methodology ◽  
Field Survey ◽  
Financial Statements ◽  
Fraudulent Financial Reporting ◽  
Statistical Population ◽  
Content Type ◽  
Management Fraud ◽  
Descriptive Survey

Purpose The purpose of this paper is to study comparatively motivations for committing fraud in financial statements in two emerging markets including Iran and Iraq. Design/methodology/approach The research is a descriptive survey and statistical population consists of independent auditors. The field survey and questionnaire were used for data collection. Findings Findings can raise auditors’ awareness of management fraud motivations. It can help regulators and authorities in both countries as well as other emerging markets for establishing suitable rules and regulation. Originality/value This paper’s contribution was in identifying and comparing management’s motivations to commit financial reporting fraud in two emerging markets including Iraq and Iran.

Pension accounting reform and future cash flow predictability

2017 ◽  
Vol 9 (1) ◽  
pp. 86-108
Author(s):  
Michael T. Dugan ◽  
Elizabeth H. Turner ◽  
Clark M. Wheatley
Keyword(s):  
Financial Crisis ◽  
Design Methodology ◽  
Accounting Information ◽  
Empirical Support ◽  
Financial Statements ◽  
Cash Flows ◽  
Pension Accounting ◽  
Content Type ◽  
Independent Variables ◽  
Future Cash Flows

Purpose This paper aims to examine the association of accruals and disaggregated pension components with future cash flows and also to investigate whether investors distinguish between pension information that is recognized (SFAS 158) versus disclosed (SFAS 132). Design/methodology/approach Regression analysis is used with a proxy for expected future cash flows as the dependent variable, and the components of pension disclosures as well as controls for the 2008-2009 financial crisis as the independent variables. Findings The results reveal that incorporating disaggregated pension components increases the ability to predict future cash flows, and that investors attach different pricing multiples to the various components in the models. The authors also find that during the 2008-2009 financial crisis, the signs of the coefficients on these components changed. Finally, the results indicate that investors assign more significance to pension accounting information that is recognized, as opposed to disclosed, and that disclosure affects the allocation of pension assets. Originality/value The authors provide empirical support for the conjecture posited by Amir and Benartzi (1998) that the prediction of future cash flows will be enhanced by the incorporation of the components of pension assets and liabilities. Importantly from a standard setting perspective, the authors also find evidence that investors assign more significance to pension accounting information that is recognized in the financial statements than to pension information that is disclosed.

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