scholarly journals Impact of Fraud Preventive Measures on Good Corporate Governance

2020 ◽  
Vol 4 (1) ◽  
pp. 35
Author(s):  
Ali Rehman ◽  
Fathyah Hashim
Keyword(s):  
Risk Assessment ◽  
Corporate Governance ◽  
Preventive Measures ◽  
Listed Companies ◽  
Fraud Risk ◽  
Good Corporate Governance ◽  
Forensic Accounting ◽  
The Impact ◽  
Preventive Role

This study seeks to understand the impact of fraud preventive measures on good corporate governance within Omani public listed companies. Fraud preventive measures are considered as fraud risk assessment and preventive role of forensic accounting. This study also proposed that preventive role of forensic accounting mediates the relationship between fraud risk assessment and good corporate governance. Unit of analysis is public listed companies in Oman. This study utilized census sampling with quantitative cross sectional study. PLS-SEM was employed for the data and result analysis. Results suggest that, fraud risk assessment does not have significant impact on good corporate governance; whereas, preventive role of forensic accounting has significant impact on good corporate governance and it is also mediating between fraud risk assessment and good corporate governance. This study can assist regulators and policy makers towards inclusion of forensic accounting as permanent and compulsory component of the codes of corporate governance. Moreover, it is highly recommended for organizations to have in-house antifraud activity which can support and enhance good corporate governance. This study identifies forensic accounting as in-house preventive measure activity which can be available within an organization and working as governance management. This preventive role of forensic accounting is not explored before especially in the Omani market.

scholarly journals Strengthen the Impact of CSR Information and Audit Quality on Investment Decisions: The Role of Good Corporate Governance in ASEAN Countries

2021 ◽  
Author(s):  
Istianingsih Istianingsih ◽  
Vidiyanna Rizal Putri ◽  
Marissa Grace Haque
Keyword(s):  
Corporate Governance ◽  
Stock Returns ◽  
Audit Quality ◽  
Investment Decisions ◽  
Successful Implementation ◽  
Good Corporate Governance ◽  
Abnormal Stock Returns ◽  
Csr Disclosure ◽  
The Impact

This research contributes to the development of theories regarding the relationship between Corporate Social Responsibility (CSR) and investment decisions. Acquisition of stock returns that exceed normal predictions depends on the successful implementation of Good Corporate Governance (GCG). This study aims to examine investors' reactions to information on CSR disclosure in several countries that are members of the Association of Southeast Asian Nations (ASEAN). Furthermore, this study also examines the role of implementing GCG in strengthening the impact of CSR disclosure on investor relations as measured by abnormal stock returns. The sampling technique used was purposive Sampling. The research was conducted on Manufacturing Companies in countries that are members of ASEAN during 2017-2019. The estimation model used to analyze data is a multiple regression model. The results showed that CSR information was able to increase investors' positive reactions. Meanwhile, GCG practice is proven to strengthen the impact of CSR information on investment decisions. Other variables involved in this study, namely audit quality, company size, debt level, and sales growth, are not proven to influence abnormal stock returns.

scholarly journals Impact of Mature Corporate Governance on Detective Role of Forensic Accounting: Case of Public Listed Companies in Oman

2019 ◽  
Author(s):  
Ali Rehman ◽  
Fathyah Hashim
Keyword(s):  
Corporate Governance ◽  
Listed Companies ◽  
Executive Management ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Forensic Accounting ◽  
The Board Of Directors ◽  
Risk Committee ◽  
The Relationship

Organizational fraud is transpiring despite the availability of controls, regulatory directives, and governance guidelines. These controls, directives, and guidelines are only utilized as a compliance checkbox instead of being utilized to identify the control deficiencies and also to identify the maturity of corporate governance. Forensic accounting detective role is an activity which can be available within an organization that can be impacted and reformed by the mature corporate governance which can eventually assist organizations in the reduction of fraud and its related activities. Three major constituents of mature corporate governance are the board of directors, audit and risk committee, and senior management or executive management. All three significant constituents are vital to the achievement of organizational objectives and providing satisfaction to shareholders. With the utilization of agency theory, this paper intends to identify the relationship between mature corporate governance and detective role of forensic accounting within public listed companies situated in Sultanate of Oman. The descriptive cross-sectional survey has been conducted with the utilization of quantitative method, and data has been analyzed by utilization of PLS-SEM. Result suggests that mature corporate governance has a significant direct impact on forensic accounting’s detective role. In order to mitigate or eliminate fraud within organizations, it is highly recommended that organizations should have in-house forensic accounting detective role which can be strengthened with the mature corporate governance.

scholarly journals Impact of Fraud Risk Assessment on Good Corporate Governance: Case of Public Listed Companies in Oman

2020 ◽  
Vol 11 (1) ◽  
pp. 16-30
Author(s):  
Ali Rehman ◽  
Fathyah Hashim
Keyword(s):  
Risk Assessment ◽  
Corporate Governance ◽  
Control Mechanism ◽  
Survey Design ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Fraud Risk ◽  
Good Corporate Governance ◽  
Adoption And Implementation ◽  
The Relationship

AbstractBackground: Fraud risk assessment as a control mechanism is becoming necessary due to continuous and never-ending fraudulent activities. Frauds arise regardless of the existence of codes for corporate governance and available control activities such as those of internal and external audit units. It is high time for the corporate governance functions such as Audit and Risk Committees and Senior Management to identify the controls, which can assist in achieving good corporate governance and at the same time provide satisfaction to the shareholders.Objective: This paper intends to identify the relationship between fraud risk assessment and good corporate governance of companies listed in the Muscat Stock Market in the Sultanate of Oman.Methods/Approach: A quantitative method with a descriptive cross-sectional survey design has been utilized and data have been analysed by utilizing PLS-SEM.Result: Fraud risk assessment has a significant direct impact on good corporate governance, and the adoption and implementation of the fraud risk assessment will assist in the achievement of good corporate governance.Conclusion: It is highly recommended that organizations adopt fraud risk assessment as fraud detection, control mechanism, and embed it in their corporate governance policies, which will eventually aid in the achievement of good corporate governance.

scholarly journals Strengthen the Impact of CSR Information on Investment Decisions: The Role of Good Corporate Governance in ASEAN Countries

2021 ◽  
Author(s):  
Istianingsih Istianingsih ◽  
Vidyana Rizal Putri ◽  
Marissa Grace Haque
Keyword(s):  
Corporate Governance ◽  
Stock Returns ◽  
Audit Quality ◽  
Investment Decisions ◽  
Successful Implementation ◽  
Good Corporate Governance ◽  
Abnormal Stock Returns ◽  
Csr Disclosure ◽  
The Impact

This research contributes to the development of theories regarding the relationship between Corporate Social Responsibility (CSR) and investment decisions. Acquisition of stock returns that exceed normal predictions depends on the successful implementation of Good Corporate Governance (GCG). This study aims to examine investors' reactions to information on CSR disclosure in several countries that are members of the Association of Southeast Asian Nations (ASEAN). Furthermore, this study also examines the role of implementing GCG in strengthening the impact of CSR disclosure on investor relations as measured by abnormal stock returns. The sampling technique used was purposive Sampling. The research was conducted on Manufacturing Companies in countries that are members of ASEAN during 2017-2019. The estimation model used to analyze data is a multiple regression model. The results showed that CSR information was able to increase investors' positive reactions. Meanwhile, GCG practice is proven to strengthen the impact of CSR information on investment decisions. Other variables involved in this study, namely audit quality, company size, debt level, and sales growth, are not proven to influence abnormal stock returns.

Comprehensive Income: which potential effects on firms' performance evaluation and users' decision process?

2016 ◽  
pp. 55-94
Author(s):  
Pier Luigi Marchini ◽  
Carlotta D'Este
Keyword(s):  
Performance Evaluation ◽  
Decision Process ◽  
Financial Analysts ◽  
Listed Companies ◽  
Financial Statement ◽  
Comprehensive Income ◽  
Other Comprehensive Income ◽  
Gains And Losses ◽  
The Impact

The reporting of comprehensive income is becoming increasingly important. After the introduction of Other Comprehensive Income (OCI) reporting, as required by the 2007 IAS 1-revised, the IASB is currently seeking inputs from investors on the usefulness of unrealized gains and losses and on the role of comprehensive income. This circumstance is of particular relevance in code law countries, as local pre-IFRS accounting models influence financial statement preparers and users. This study aims at investigating the role played by unrealized gains and losses reporting on users' decision process, by examining the impact of OCI on the Italian listed companies RoE ratio and by surveying a sample of financial analysts, also content analysing their formal reports. The results show that the reporting of comprehensive income does not affect the financial statement users' decision process, although it statistically affects Italian listed entities' performance.

scholarly journals Microbiota Alterations in Precancerous Colon Lesions: A Systematic Review

Cancers ◽  
2021 ◽  
Vol 13 (12) ◽  
pp. 3061
Author(s):  
Francesca Aprile ◽  
Giovanni Bruno ◽  
Rossella Palma ◽  
Maria Teresa Mascellino ◽  
Cristina Panetta ◽  
...  
Keyword(s):  
Cancer Progression ◽  
Endoscopic Resection ◽  
Causative Role ◽  
Health It ◽  
Microbial Dysbiosis ◽  
Pubmed Database ◽  
The Impact ◽  
The Relationship ◽  
Preventive Role

Gut microbiota plays an important role in human health. It may promote carcinogenesis and is related to several diseases of the gastrointestinal tract. This study of microbial dysbiosis in the etiology of colorectal adenoma aimed to investigate the possible causative role of microbiota in the adenoma–carcinoma sequence and its possible preventive role. A systematic, PRISMA-guided review was performed. The PubMed database was searched using “adenoma microbiota” and selecting original articles between January 2010 and May 2020 independently screened. A higher prevalence of Proteobacteria, Fusobacteria, and Bacteroidetes phyla was observed in the fecal luminal and mucosa-associated microbiota of patients with adenoma. However, other studies provided evidence of depletion of Clostridium, Faecalibacterium, Bacteroides and Romboutsia. Results on the relationship between adenoma endoscopic resection and microbiota were inconsistent. In conclusion, none of the analyzed studies developed a predictive model that could differentiate adenoma from non-adenoma patients, and therefore, to prevent cancer progression. The impact of adenoma’s endoscopic resection on microbiota was investigated, but the results were inconclusive. Further research in the field is required.

scholarly journals Forensic Accounting Knowledge and Mindset on Task Performance Fraud Risk Assessment

2014 ◽  
Vol 9 (9) ◽  
Author(s):  
Oluwatoyin Muse Johnson Popoola ◽  
Ayoib Che Ahmad ◽  
Rose Shamsiah Samsudin
Keyword(s):  
Risk Assessment ◽  
Task Performance ◽  
Fraud Risk ◽  
Forensic Accounting

CEO behavior and sustainability performance: the moderating role of corporate governance

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Amel Kouaib ◽  
Asma Bouzouitina ◽  
Anis Jarboui
Keyword(s):  
Corporate Governance ◽  
Real Estate ◽  
Corporate Sustainability ◽  
Least Square ◽  
Content Type ◽  
Sustainability Performance ◽  
Corporate Sustainability Performance ◽  
Good Corporate Governance ◽  
Governance Practices ◽  
The Impact

PurposeThis paper explores how the tension between a firm's CEO overconfidence feature and externally observable hubris attribute may determine the level of corporate sustainability performance. This work also contemplates the impact of the moderator “corporate governance practices.”Design/methodology/approachThis study uses a sample of 658 firm-year-observations using a sample of European real estate firms indexed on Stoxx Europe 600 Index from 2006 to 2019. To test the developed hypotheses, feasible generalized least square (FGLS) regression is applied.FindingsFindings suggest that a good corporate governance score strengthens the positive effect of the psychological bias (CEO overconfidence) on corporate sustainability performance while it fails to attenuate the negative effect of the cognitive bias (CEO hubris).Research limitations/implicationsThe research provides an overview of the impact of CEO personality traits on the corporate sustainability performance level in the European real estate sup-sector. As corporate governance can have a major impact to control these traits, the authors recommend European real estate companies to improve their corporate governance practices.Originality/valueThis study contributes to the existent literature this gap with two empirical novelties: (1) providing a novel insight into sustainability involvement using a sample of European real estate sup-sector and (2) investigating the moderating effect on the link between CEO psychological and cognitive biases and sustainability performance. This study provides empirical evidence that entrenchment problems arising from CEO hubris would not be mitigated by a good corporate governance practice.

Insider Trading Laws and Corporate Governance Impact on Investment Decision

2021 ◽  
Vol 3 (2) ◽  
pp. 126-137
Author(s):  
Sadaf Khan ◽  
Ubaid Ur Rehman
Keyword(s):  
Corporate Governance ◽  
Insider Trading ◽  
Positive Impact ◽  
Investment Decision ◽  
Investment Decisions ◽  
Future Research ◽  
Good Corporate Governance ◽  
Governance Practices ◽  
The Government ◽  
The Impact

This research aims to analyze the impact of insider trading laws and corporate governance on investment decisions. For this purpose, the data of 400 potential and actual investors employed who provided their feedback on a structured questionnaire. When the data is collected, it was cleaned. The normality of data and reliability of items were also checked and within limits. Simple Regression was applied to test hypotheses. It was concluded that the perception of insider trading laws and corporate governance have a positive impact on investment decisions. The study has wide implications and the government and corporation both can be beneficial from its insight and findings, and exercise good corporate governance practices and follow stringent insider trading laws. The study also paves the way for future research.

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