The relationship between the voluntary disclosure and financial reporting quality of Islamic banks: An empirical evidence from Yemen

2021 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Suhaib Anagreh ◽  
Ebrahim Al Matari ◽  
Eissa A. Al Homaidi ◽  
Mosab Tabash ◽  
Nabil Ahmed Mareai Senan
Keyword(s):  
Empirical Evidence ◽  
Financial Reporting ◽  
Voluntary Disclosure ◽  
Reporting Quality ◽  
Financial Reporting Quality ◽  
Islamic Banks ◽  
The Relationship

scholarly journals Internet Financial Reporting: Studi Komparasi Bank Umum Syariah Di Indonesia Dan Malaysia

2017 ◽  
Vol 3 (11) ◽  
pp. 886
Author(s):  
Taqiyah Dinda Insani ◽  
Noven Suprayogi
Keyword(s):  
Financial Reporting ◽  
Secondary Data ◽  
Reporting Quality ◽  
T Test ◽  
Quantitative Approach ◽  
Financial Reporting Quality ◽  
Islamic Banks ◽  
The Difference

The purpose of this study was to determine the differences of Internet Financial Reporting Quality. This study was using quantitative approach with independent sample t test and mann whitney u test. The population of this study was official website of islamic banks in Indonesia and Malaysia. determination of the number of samples using (sampling jenuh), where all of the population is used as a sampel. Data that being used was secondary data. The data was collected from official website of the sentral banks in each country. The result of this study showed that there was significant differences of Internet Fianncial Reporting Quality between Indonesia and Malaysia. The difference is caused there are significant differences between the quality of content and timeliness components. Meanwhile, there is no differences between technology and user support components.

scholarly journals AN INVESTIGATION ON THE EFFECT OF AUDIT COMMITTEE ON FINANCIAL REPORTING QUALITY IN PRE AND POST IFRS ADOPTION: EVIDENCE FROM MALAYSIAN COMPANIES

2020 ◽  
Vol 8 (2) ◽  
pp. 25-35
Author(s):  
Citrawati Jatiningrum ◽  
Fauzi ◽  
Rita Irviani ◽  
Mujiyati ◽  
Shahanif Hasan
Keyword(s):  
Earnings Management ◽  
Empirical Evidence ◽  
Financial Reporting ◽  
Audit Committee ◽  
Audit Quality ◽  
Reporting Quality ◽  
Financial Reporting Quality ◽  
Ifrs Adoption ◽  
Significant Difference ◽  
The Relationship

Purpose of study: This study sought to investigate the effect of the audit committee on Financial Reporting Quality (FRQ), explicitly focuses on the period pre- and post-mandatory IFRS adoption in Malaysia. The Financial Reporting Quality in this study proxied by earnings management. Malaysian. Methodology: The sample study has covered 81 listed companies on Bursa Malaysia, with 567 observations, which examined the time of 2009 to 2015. The relationship was analyzed by statistical multiple regression linear methods and also examined the significance of differences between pre and post IFRS adoption by paired sample t-test. Result: The main finding reveals that the relationship between the audit committee and financial reporting quality after IFRS adoption in Malaysia has more significant. However, empirical evidence showed that the post period of mandatory IFRS evidently no significant difference level of earnings management practice. This result indicates that the IFRS adoption cannot reduce managerial discretion yet and the possibility for EM manipulation for Malaysian companies. Implication/Application: This finding has critical implications for regulators and policymakers, that the consequences of IFRS adoption do not increase the quality of financial reporting when EM practices still continue in the different forms. Novelty/Originality of this study: This study gives empirical evidence that there are differences in relationship level between audit quality and earnings management in the period before and after IFRS mandatory adoption in Malaysia companies.

The ISIS Impacts on the Political Connections, Board Interlock, and Quality of Financial Reporting

2021 ◽  
pp. 234779892110324
Author(s):  
Mahdi Salehi ◽  
Ali Zuhair Maalah ◽  
Hamideh Nazaridavaji
Keyword(s):  
Multiple Regression ◽  
Financial Reporting ◽  
Stock Exchange ◽  
Negative Relationship ◽  
Reporting Quality ◽  
Financial Reporting Quality ◽  
Political Connections ◽  
Islamic State ◽  
The Relationship

This research examines the relationship between political connections, board interlock, and the quality of financial reporting of the listed companies on the Iraq Stock Exchange (ISE) with ISIS's mediating role (the Islamic State of Iraq and Syria). This research is about the mediating part of ISIS in the relationship between board interlock, political connections, and financial reporting quality. The study attempts to reveal whether or not political connections and board interlock can improve financial reporting quality. A multiple regression model is used to test the research hypothesis. The samples consist of 245 (firm-year) companies listed on the ISE from 2012 to 2018, and the hypothesis is tested by multiple regression based on integrated data models. The results demonstrate a significant and negative relationship between political connections, board interlock, and financial reporting quality. Thus, higher political connections reduce the quality of financial reporting. The results also conveyed that ISIS contributes to the decline of this relationship. This research expands the literature review on ISIS’s impact on these engaged countries' economies.

scholarly journals NGO's Financial Reporting and Human Capital Development

2016 ◽  
Vol 3 (2) ◽  
pp. 53-60 ◽  
Author(s):  
Alim Al Ayub Ahmed ◽  
A. B. M. Asadullah ◽  
Md. Mostafijur Rahman
Keyword(s):  
Human Capital ◽  
Human Resource ◽  
Financial Reporting ◽  
Reporting Quality ◽  
Financial Reporting Quality ◽  
Human Resource Practices ◽  
Human Capital Development ◽  
Capital Development ◽  
The Relationship

The purpose of the study was to find out whether human capital development influences the quality of financial reporting of NGOs. The specific objectives of the study were to determine the relationship between human capital development and the quality of financial reporting, examine the relationship between human resource practices and the quality of financial reporting, examine the relationship between human capital development and human resource policy and examine if human resource practices moderate/ mediate the relationship between human capital development and the quality of financial reporting. The study adopted a cross-sectional parallel survey design with quantitative techniques and employed self-administered questionnaires to 60 respondents.  The research data was coded and analyzed using the Statistical Package for Social Sciences (SPSS) version 20 to establish the statistical inferences. The Pearson correlation test reported that human capital development has a positive significant relationship with the quality of financial reporting (r = .551, p< .01; two tailed). The study concluded that education, skills, knowledge, experience, interest and values were significantly positively related with financial reporting quality (r = .503, p < .01; r = .407, p < .01; r = .518, p < .01; r = .213, p < .10 and r = .476, p < .01 respectively). Furthermore, personality positively relates to financial reporting quality (r = .165, p>0.10). Some recommendations were then formulated thus: Organizations should encourage and support their accounting staff to attain professional qualifications. The staff should strive to attain membership of professional accounting bodies. The staff should also be motivated as well as regularly trained on job. Management should observe strict adherence to accounting and financial manuals. Organizations should also reinforce workplace policies as well as review their current accounting systems to identify gaps and then put in place steps to fill those gaps.  

scholarly journals THE RELATIONSHIP BETWEEN AUDIT COMMITTEE, POLITICAL INFLUENCE AND FINANCIAL REPORTING QUALITY: MALAYSIAN EVIDENCE

2019 ◽  
Vol 18 (2) ◽  
pp. 193
Author(s):  
AZIATUL WAZNAH GHAZALI ◽  
NUR AIMA SHAFIE
Keyword(s):  
Corporate Governance ◽  
Financial Reporting ◽  
Audit Committee ◽  
Reporting Quality ◽  
Political Influence ◽  
Business Environment ◽  
Financial Reporting Quality ◽  
Pool Data ◽  
The Relationship

This paper examines the relationship between audit committee, political influence and financial reporting quality of Malaysian listed companies. This study uses pool data consisting of 3,255 firm-year observations listed on the Main Board of Bursa Malaysia from year 2010 to 2014. The findings are robust after controlling for the endogeneity. The current findings indicates that audit committee’s independence and the frequency of audit committee meetings are effective in controlling for both real earnings management and accounting misstatements. Nonetheless, in terms of audit committee size and audit committee’ audit expertise, the relationships are still insignificant. It is important to note that there is some improvement after the corporate governance reforms since studies prior to the reforms found audit committee’s variables are ineffective towards a higher quality of financial reporting. Meanwhile, political influence is still relevant in a Malaysian business environment with regard to financial reporting quality, however, the aggressiveness of the influence may have been diluted by the improvement of recent corporate governance reform.

scholarly journals PERAN KUALITAS PELAPORAN KEUANGAN DAN BUDAYA ORGANISASI DALAM MEMITIGASI PERSEPSI KORUPSI

2020 ◽  
Vol 4 (3) ◽  
Author(s):  
Alfiana Antoh ◽  
Agustinus Salle
Keyword(s):  
Organizational Culture ◽  
Local Government ◽  
Financial Reporting ◽  
Graduate Program ◽  
Reporting Quality ◽  
Financial Reporting Quality ◽  
Government Employees ◽  
The Relationship ◽  
Insight Into

Our study contributes by providing a new insight into  the relationship between the quality of financial reporting with perceptions of corruption and how the relationship is moderated by organizational culture. In this article we argue that good quality of financial reporting will reduce perceptions of corruption and a strong organizational culture will further reduce perceptions of corruption. Data was collected by distributing questionnaires to 100 students of the Cenderawasih University Post-graduate program who were local government employees and were processed using moderated regression analysis (MRA). The result support the argument  that organizational culture negatively influences perceptions of corruption while the effect of financial reporting quality and the influence of organizational culture moderation on perceptions of corruption are not supported. Finding related to the influence of organizational culture indicate that when there are values, norms and beliefs that are both applied within an organization, members of the organization will behave in accordance with these guidelines and will ultimately reduce the possibility of fraud.Keywords: Quality of Financial Reporting, Organizational Culture, Perception of Corruption, Local Government

scholarly journals Does chairman independence matter?

2010 ◽  
Vol 8 (1) ◽  
pp. 108-116
Author(s):  
Hafiza Aishah Hashim ◽  
Susela Devi Suppiah
Keyword(s):  
Corporate Governance ◽  
Financial Reporting ◽  
Earnings Quality ◽  
Reporting Quality ◽  
Financial Reporting Quality ◽  
Leadership Structure ◽  
Reported Earnings ◽  
The Relationship

This paper examines the relationship between the role of non-executive (independent) chairman and the quality of reported earnings. Recent corporate governance reforms recommend firms to appoint an independent leader to ensure the success of a split leadership structure (The Combined Code on corporate Governance, 2006; Higgs Report, 2003). Research on leadership structure to date has tended to focus solely on role duality and find weak or insignificance relationship between role duality and financial reporting quality. Although separating the roles of the chairman and the CEO seems appropriate, researcher argue that it would not necessarily lead to independence of the board if the chairman is not independent. Consistent with recent recommendations to strengthen board leadership by appointing an independent chair, this study evidences a positive and significant association between non-executive chairman and earnings quality in Malaysia. The study suggests that the non-executive status of the chairman is an important mechanism in enhancing the board‟s independence, thus improving earnings quality.

scholarly journals ANALISIS PERBANDINGAN INTERNET FINANCIAL REPORTING INDEX BANK UMUM SYARIAH DI INDONESIA, MALAYSIA, IRAN, DAN SUDAN

2018 ◽  
Vol 4 (1) ◽  
pp. 48
Author(s):  
Putri Hayati ◽  
Noven Suprayogi
Keyword(s):  
Financial Reporting ◽  
Reporting Quality ◽  
Quantitative Approach ◽  
Financial Reporting Quality ◽  
Primary Data ◽  
Islamic Banks ◽  
User Support ◽  
The Difference ◽  
One Way Anova

The purpose of this study was to determine the differences of Internet Financial Reporting Quality. This study was using quantitative approach with one way anova and kruskal wallis. The population of this study was official website of islamic banks in Indonesia, Malaysia, Iran, Sudan. The data was collected from official website sentral bank in each country and official website of islmaic bank in each country. Data that being used was primary data. The result of this study showes that there was significant differences of Internet Financial Reporting Quality between Indonesia, Malaysia, Iran, Sudan. The difference is caused there are significant differences between the quality of content, timeliness, user support components. Meanwhile, there is no differences between technology components.

scholarly journals Financial Reporting Quality on Indonesia Islamic Banks: An Internal Stakeholders Perception

2015 ◽  
Vol 2 (1) ◽  
pp. 015 ◽  
Author(s):  
R. Rini
Keyword(s):  
Financial Reporting ◽  
Audit Committee ◽  
Supervisory Board ◽  
Reporting Quality ◽  
Financial Reporting Quality ◽  
Islamic Banks ◽  
Internal Auditor ◽  
Interpretive Analysis ◽  
Internal Stakeholders

This study describes financial reporting quality of 33 Islamic Banks in Indonesia. The data was taken by questionnaires from 173 respondents, consist of employees (head of group, head of division, and internal auditor), audit committee members, and sharia supervisory board members. The questionnaires consist of 24 questions with eight dimensions of research instruments, they are financial reporting quality (ie. timeliness, verifiability, completeness, representation faithfulness, neutrality, comparability, consistency and clarity). This research is qualitative, therefore using interpretive analysis as data analysis. The result shows that representative faithfulness is considered as the most important component by internal party of Islamic banks.

scholarly journals Faculty of Economics and Business - University of Airlangga

2019 ◽  
Vol 2 (1) ◽  
pp. 54
Author(s):  
Putri Septiani Dwi Hayati ◽  
Noven Suprayogi
Keyword(s):  
Financial Reporting ◽  
Secondary Data ◽  
Reporting Quality ◽  
Quantitative Approach ◽  
Financial Reporting Quality ◽  
Islamic Banks ◽  
User Support ◽  
The Difference ◽  
One Way Anova

The purpose of this study was to Determine the differences of Internet Financial Reporting Quality. This study was using quantitative approach with one-way ANOVA and Kruskal Wallis test. The population of this study was official website of islamic banks in Indonesia, Malaysia, Iran, Sudan. The Data was collected from the central bank's official website in each country and the official website of islmaic banks in each country. That the data being used was secondary data. The result of this study showes that there was significant differences of Internet Financial Reporting Quality between Indonesia, Malaysia, Iran, Sudan. The difference is the caused there are significant differences between the quality of content, timeliness, user support components. Meanwhile, there is no differences between technology components

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