Can forensic accounting impact sustainable corporate governance?

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ali Rehman ◽  
Fathyah Hashim
Keyword(s):  
Corporate Governance ◽  
Structural Equation ◽  
Survey Design ◽  
Equation Modeling ◽  
Governance System ◽  
Cross Sectional Survey ◽  
Design Data ◽  
Cross Sectional ◽  
Content Type ◽  
Organizational Policies

Purpose The purpose of this paper is the measurement of forensic accounting’s (FA) impact on sustainable corporate governance (SCG) within Omani public listed companies. Beyond merely cataloging the latest criminal innovations and SCG problems, this paper offers a path forward to overcome the myriad threats that can harm the organization and society. FA and SCG can achieve, anticipate and prevent tomorrow’s fraud today before organizations reach the point of no return. Design/methodology/approach For this study, FA is an independent variable and SCG is the dependent variable. This study used a descriptive cross-sectional survey design. Data are collected by internet-based tool and analyzed via partial least squares structural equation modeling and Statistical Package for Social Sciences. Findings Result suggests that FA has a significant direct impact over SCG; moreover, FA can become the part of governance management toward the elimination of fraud and achievement of SCG. Practical implications This study can assist regulators, professional bodies and organizations in amending their codes of corporate governance and organizational policies by introducing the SCG clauses and making FA as a compulsory part of governance system. Originality/value Up to the best of the knowledge of researchers, there is no study conducted before which verifies the FA impact on SCG; moreover, previous relevant studies verify only one constituent for SCG, whereas this study is identifying three constituents necessary for SCG.

Tax compliance in a developing country

2017 ◽  
Vol 44 (6) ◽  
pp. 931-957 ◽  
Author(s):  
Stephen Korutaro Nkundabanyanga ◽  
Philemon Mvura ◽  
David Nyamuyonjo ◽  
Julius Opiso ◽  
Zulaika Nakabuye
Keyword(s):  
Developing Country ◽  
Tax Evasion ◽  
Structural Equation ◽  
Survey Design ◽  
Tax Compliance ◽  
Equation Modeling ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Tax System ◽  
Content Type

Purpose The purpose of this paper is to establish the relationship between perceived grounds for tax non-compliance or compliance behaviors and perceived tax compliance factors. Design/methodology/approach The study employed a correlational and cross-sectional survey design seeking to understand tax compliance by taxpayers’ perceptions in Uganda. Data from 205 respondents to the questionnaire were analyzed using Statistical Package for Social Scientists and structural equation modeling with analysis of moment structures. Findings Governmental effectiveness, transparent tax system (TTS) and voice and accountability (VA) are perceived grounds for tax compliance or non-tax compliance and, as indicators of tax administration significantly influence variances in tax compliance. Tax compliance in Uganda is indicated by perceived worth and distribution of public expenditure (WDPE), level of taxation, inequalities in the tax system and tax evasion. Research limitations/implications No distinction is made between actual and potential taxpayers. Still, the results can contribute to our understanding of tax compliance puzzle from the behavioral angle. Factors such as perceived WDPE indicate a taxpayer’s compliance decision and factors such as governmental effectiveness explain that decision. Additional government policy requirements beyond greater enforcement actions by the tax authorities should be cultivated. Originality/value Results contribute to extending the basic tax effort model by establishing the extent to which VA, TTS and governmental effectiveness (GEF) matter in a developing country context. The study presents tax compliance as a taxpayer’s decision that is informed by perceptions and shows that factors increasing the taxpayers’ perceptions about VA and GEF relate to the importance that their perceptions have in their tax compliance decisions.

Is corporate governance maturity measurable?

2020 ◽  
Vol 20 (4) ◽  
pp. 601-619
Author(s):  
Ali Rehman ◽  
Fathyah Hashim
Keyword(s):  
Corporate Governance ◽  
Empirical Research ◽  
Design Methodology ◽  
Survey Design ◽  
The Internet ◽  
Cross Sectional Survey ◽  
Design Data ◽  
Cross Sectional ◽  
Content Type ◽  
Practical Implications

Purpose This study aims to intend toward the measurement of corporate governance to identify its maturity levels within Omani public listed companies and also propose to identify whether corporate governance maturity (CGM) levels vary significantly between sectors or not. CGM is an innovation in the field of corporate governance, which assists organizations in achieving their objectives and satisfying shareholders. Design/methodology/approach This study used descriptive cross-sectional survey design. Data are collected by the internet-based tool and analyzed via SPSS. Findings This study found that corporate governance is measurable and can be measured to the levels of maturity. Moreover, this study identified that CGM does not differ among different sectors. From a total of 107 organizations, none of the organizations falls under the forming level and mature level. However, majority of organizations falls under normalized level followed by developing and established levels of maturity. Practical implications This study integrates significant empirical research and literature to broaden the potentials of CGM. This study provides a framework along with a calculation tool, which can be used by organizations, regulators and policymakers. Originality/value To the best of the authors’ knowledge, the maturity levels of Omani organizations are never being measured before. Moreover, past studies demonstrate single constituent relationship with CGM and not all four. Therefore, this study is distinctive from others by testing all four major components or constituents toward CGM.

scholarly journals The Relationship between Students’ MOOC-efficacy and Meaningful Learning

2020 ◽  
Vol 16 (3) ◽  
pp. 89
Author(s):  
Norliza Ghazali ◽  
Mohamad Sahari Nordin ◽  
Arnida Abdullah ◽  
Ahmad Fauzi Mohd Ayub
Keyword(s):  
Undergraduate Students ◽  
Structural Equation ◽  
Survey Design ◽  
Meaningful Learning ◽  
Simple Random Sampling ◽  
Equation Modeling ◽  
Cross Sectional Survey ◽  
Design Data ◽  
Cross Sectional ◽  
Learning Platform

This research explored two important constructs in 21st century e-education—students’ MOOC-efficacy and meaningful learning among undergraduate students in selected public universities in Malaysia. Its main objective was to examine the causal relationship of students’ MOOC-efficacy on meaningful learning. The study conceptualized students’ MOOC-efficacy in four dimensions (i.e. information searching, making queries, MOOC learning, and MOOC usability), while conceiving meaningful learning as having five dimensions (i.e. cooperative learning, active learning, authentic learning, constructive learning, and intentional learning). This research applied cross-sectional survey design. Data were collected with a 52-item questionnaire whose reliability indexes ranged from 0.822 to 0.890 for the dimensions. The study's population was identified as university students who have had some experience with MOOCs and who willingly volunteered to participate in the research. A sample of 603 respondents was drawn through simple random sampling. The full-fledged Structural Equation Modeling (SEM) was adopted for data analysis. The finding indicated that students’ MOOC-efficacy was positively associated with meaningful learning. The results show that students’ MOOC-efficacy explains 67% of the variance in meaningful learning. The fit indices indicate an adequate fit: RMSEA = 0.041, CFI = 0.923 and χ2/df = 2.067. The finding provides further insights into what works in an open online environment. The insights may be used to fulfill learners’ needs and preferences. MOOC-efficacy interventions are crucial in order to encourage students’ meaningful learning in the e-learning platform. Keywords: Massive Open Online Course (MOOC), meaningful learning, students’ MOOC-efficacy

scholarly journals Stress and Its Impact on Academic and Social Life of Undergraduate University Students in Ghana: A Structural Equation Modeling Approach

2020 ◽  
Vol 2 (1) ◽  
pp. 37-44
Author(s):  
Koawo Edjah ◽  
Francis Ankomah ◽  
Ebenezer Domey ◽  
John Ekow Laryea
Keyword(s):  
Structural Equation Modeling ◽  
Undergraduate Students ◽  
Social Life ◽  
Structural Equation ◽  
Positive Impact ◽  
Survey Design ◽  
Equation Modeling ◽  
Cross Sectional Survey ◽  
Satisfaction Scale ◽  
Cross Sectional

AbstractStress is concomitant with students’ life and can have a significant impact on their lives, and even how they go about their academic work. Globally, in every five visits by patients to the doctor, three are stress-related problems. This study examined stress and its impact on the academic and social life among students of a university in Ghana. The descriptive cross-sectional survey design was employed. Using the stratified and simple random (random numbers) sampling methods, 500 regular undergraduate students were engaged in the study. A questionnaire made up of Perceived Stress Scale and Students’ Life Satisfaction Scale was used to gather data for the study. Frequencies, percentages, means and standard deviation, and Structural Equation Modeling (SEM), with AMOS were used for the analyses. It was found that majority of the students were moderately stressed. Paramount among the stressors were academic stressors, followed by institutional stressors, and external stressors. Stress had a significant positive impact on the academic and social life of students. It was concluded that undergraduate students, in one way or the other, go through some kind of stress during the course of their study. It was recommended that the university, through its Students’ Affairs, and Counselling Sections, continue to empower students on how to manage and deal with stress in order to enhance their academic life.

Records management and performance of procurement management units in Tanzania: a case study

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mordecai Chrysostom Matto
Keyword(s):  
Structural Equation ◽  
Survey Design ◽  
Public Procurement ◽  
Records Management ◽  
Related Factor ◽  
Cross Sectional Survey ◽  
Procurement Management ◽  
Cross Sectional ◽  
Management Units ◽  
Content Type

Purpose This paper aims to examine the influence of records management on the performance of procurement management units (PMUs) in Tanzania. Design/methodology/approach To meet the objective of the study, cross-sectional survey design and quantitative approaches were used for data collection and analysis. Preliminary analysis of the data was carried out using descriptive statistics and structural equation modelling was then used to analyse the influence of records management standards on procurement performance. The data were collected from 164 government PMUs in Tanzania. Findings The findings revealed that records management attributes significantly affect procurement performance in Tanzania. Furthermore, government policy and integrity factors confound the association between records management and procurement performance. Practical implications The policymakers and practitioners of public procurement are required to be aware of records management principles and how each related factor influences the performance of PMUs. They should emphasise proper storage and housing, equipment, arrangement and access and implement electronic records management. Originality/value This study shows how the ISO 15489 model can be applied to public procurement processes. This study also provides the lesson that procurement records need to be protected to ensure their authenticity, reliability, integrity and useability.

Dynamic capabilities: interrelations and distinct effects on performance in low and high competitive intensity environments

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Amiram Markovich ◽  
Kalanit Efrat ◽  
Daphne R. Raban
Keyword(s):  
Firm Performance ◽  
Structural Equation ◽  
Dynamic Capabilities ◽  
Equation Modeling ◽  
Company Performance ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Competitive Intensity ◽  
Content Type ◽  
Impact Performance

PurposeThis study aims to augment the understanding of dynamic capabilities (DCs) by exploring the interrelations among the DC categories (sensing, seizing, reconfiguring) and the distinct impact of each DC on firm performance under low and high levels of competitive intensity.Design/methodology/approachThe analysis is based on a cross-sectional survey of 139 managers in Israel. The data were collected through Web-based questionnaires using the Qualtrics software. A two-stage data analysis was performed using structural equation modeling (SEM).FindingsThe findings indicate that DCs follow a sequence in which sensing drives seizing, which, in turn, enhances reconfiguring. The effects of sensing are mainly manifested through its direct impact on seizing, with no evidence for an impact of sensing on company performance. Moreover, under low competitive intensity, only seizing appears to impact performance, while under high competitive intensity, reconfiguring joins seizing in improving firm performance.Originality/valueThe study's findings advance the debate on the direct vs sequential nature of DCs by indicating an internal DC sequence. Our research also advocates for a crucial role of sensing in enhancing DCs, regardless of the level of competitive intensity. Furthermore, this research expands the understanding of the consequences of DCs and enables the prioritization of DC categories under low and high competitive intensity.

Improvement of individual performance in the public sector

2017 ◽  
Vol 5 (3) ◽  
pp. 344-360 ◽  
Author(s):  
Raffaela Palma ◽  
Alessandro Hinna ◽  
Gianluigi Mangia
Keyword(s):  
Public Sector ◽  
Public Service ◽  
Structural Equation ◽  
Contextual Factors ◽  
Individual Performance ◽  
Equation Modeling ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Content Type ◽  
Reported Data

Purpose The purpose of this paper is to explore whether a pro-social motivation called user orientation (UO), which aims at helping specific others, may affect performance of public sector employees in addition to public service motivation (PSM), and whether any personal, and/or contextual factors affect this relationship (age, tenure, role, and context). Design/methodology/approach Utilizing cross-sectional survey data obtained from 618 Italian public teachers, PLS-structural equation modeling is used to investigate the relationship between PSM, UO, and performance, along with the moderating effects of individual/contextual factors. Findings Findings show positive relationships between the two levers (PSM/UO) and individual performance (IP), depending on job and organizational tenure, role, and the social environment of the areas the schools are located in. Research limitations/implications There might be problems related to causal inference and common method variance, due to the use of the cross-sectional self-reported data. Practical implications Managers should be aware of the crucial role UO and PSM play in order to improve IP in contexts where there is direct contact with the service beneficiaries. Originality/value The paper contributes to a clearer understanding of which motives are involved in the process that leads public service employees to enhance their performance.

Multi-sector framework for benchmarking in facilities management

2017 ◽  
Vol 24 (4) ◽  
pp. 826-856 ◽  
Author(s):  
Yewande Adetoro Adewunmi ◽  
Reuben Iyagba ◽  
Modupe Omirin
Keyword(s):  
Best Practice ◽  
Survey Design ◽  
Group Discussion ◽  
Facilities Management ◽  
Cross Sectional Survey ◽  
Design Data ◽  
Cross Sectional ◽  
Content Type ◽  
Port Harcourt ◽  
The Relationship

Purpose Benchmarking in FM practice although understood and applied globally, little is known about the practice in Nigeria. The purpose of this paper is to develop a framework to guide the use of benchmarking. Design/methodology/approach The research adopts a cross-sectional survey design. Data were collected using self-administered questionnaires on FM organizations in Lagos metropolis, Abuja and Port Harcourt. The results of the survey were supplemented with interviews with FM unit heads in the study areas. The framework was validated using a focus group discussion with ten FM industry experts. Findings A framework which serves as a guide for the use of best practice benchmarking was developed. It showed that there is a relationship between best practice benchmarking and location. Research limitations/implications The evaluation of the framework was limited by the number of participants involved and being that it has not been put to use. Originality/value This study develops a multi-sector framework to guide the use of best practice benchmarking in facilities management (FM). The framework explains the relationship between organizational characteristics and best practice benchmarking. In addition, there are limited empirical benchmarking frameworks in FM literature.

A confirmatory factor analysis for SERVPERF instrument based on a sample of students from Syrian universities

2015 ◽  
Vol 57 (3) ◽  
pp. 343-359 ◽  
Author(s):  
Ali Bassam Mahmoud ◽  
Bayan Khalifa
Keyword(s):  
Service Quality ◽  
Structural Equation ◽  
Support Staff ◽  
Three Dimensions ◽  
Equation Modeling ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Content Type ◽  
Higher Education System

Purpose – The purpose of this paper is to confirm the factorial structure of SERVPERF based on an exploration of its dimensionality among Syrian universities’ students. It also aimed at assessing the perceived service quality offered at these universities. Design/methodology/approach – A cross-sectional survey was conducted targeting students at Syrian universities. Using a pilot sample of 40 students, the authors developed their hypotheses. Thereafter, based on a sample of 259 students, the hypotheses were tested using structural equation modeling and one-sample t-test. Findings – The findings revealed that SERVPERF in the Syrian universities’ context was a three-factor instrument consisting of the three dimensions: faculty-individualized attention, support staff helpfulness, and support staff empathy. Moreover, the findings showed that students at Syrian universities hold negative perceptions toward all of the three service quality dimensions provided by their universities. Practical implications – Given the imperative need for universities to monitor and improve the quality of their services, this study can help Syrian universities’ administrations understand the perceptions of their students toward services offered, which can help them formulate effective marketing strategies. Originality/value – This paper came to be one of the first studies that attempted to assess the perceived quality of services offered through the Syrian higher education system. Additionally, this study pioneered through drawing a factorial picture for SERVPERF at the Syrian Arab context.

scholarly journals You abuse but I will stay

2017 ◽  
Vol 36 (7) ◽  
pp. 899-914 ◽  
Author(s):  
Muhammad Kashif ◽  
Eliane Braganca ◽  
Zainudin Awang ◽  
Ernest Cyril De Run
Keyword(s):  
Job Stress ◽  
Emotional Exhaustion ◽  
Structural Equation ◽  
Banking Sector ◽  
Equation Modeling ◽  
Combined Effects ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Content Type ◽  
Bank Managers

Purpose The purpose of this paper is to investigate the combined effects of customer aggression, job stress, and emotional intelligence (EI) on job satisfaction and organizational turnover among managers from a developing country, i.e. Pakistan. Design/methodology/approach Data are collected from 230 respondents working as bank managers in Pakistan by means of a cross-sectional survey. The collected data are analyzed by employing a structural equation modeling (SEM) technique. Findings The employees perceive that job stress positively influences emotional exhaustion among employees. Furthermore, EI negatively influences job exhaustion to minimize the potential to lead it through to organizational turnover. Originality/value The combined effects of customer- and organization-related elements have been scarcely investigated – the heart and soul of contribution regarding this research. The moderation of EI to lessen the emotional exhaustion is a significant contribution to this study. Finally, the context of Pakistan’s banking sector is also unique to this study.

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