scholarly journals Does Big4 Audit Improve the Quality of Corporate Information, An Empirical Analysis Based on PSM

2021 ◽  
Vol 8 (9) ◽  
pp. 76-78
Author(s):  
Hanxu Zhao ◽  
Keyword(s):  
Information Quality ◽  
Accounting Information ◽  
Statistical Relationship ◽  
Accounting Firms ◽  
Treatment Groups ◽  
Empirical Argument ◽  
Big Four ◽  
Corporate Information ◽  
Better Than

Based on the PSM (Propensity Score Matching) approach, this paper presents a rigorous empirical argument to illustrate the statistical relationship between the audit background of the Big Four accounting firms and the quality of corporate accounting information, using a sample of all listed companies in Shanghai and Shenzhen A-shares from 2011 to 2020. This paper finds that after selecting the control and treatment groups under the PSM approach and solving the model endogeneity problem, the information quality of companies with the audit background of the Big Four accounting firms is significantly better than that of companies audited by ordinary accounting firms.

Accounting Information Quality, Interbank Competition, and Bank Risk-Taking

2014 ◽  
Vol 90 (3) ◽  
pp. 967-985 ◽  
Author(s):  
Carlos Corona ◽  
Lin Nan ◽  
Gaoqing Zhang
Keyword(s):  
False Alarm ◽  
Risk Taking ◽  
Information Quality ◽  
Accounting Information ◽  
Capital Requirements ◽  
Quality Of Accounting Information ◽  
Accounting Information Quality ◽  
Fierce Competition ◽  
Excessive Risk Taking

ABSTRACT We study the interaction between interbank competition and accounting information quality and their effects on banks' risk-taking behavior. We identify an endogenous false-alarm cost that banks incur when forced to sell assets to meet capital requirements. We find that when the interbank competition is less intense, an improvement in the quality of accounting information encourages banks to take more risk. Keeping the banks' investments in loans constant, the provision of high-quality accounting information reduces the false-alarm cost of assets sales and improves the discriminating efficiency of the capital requirement policy. When considering the banks' endogenous investment decisions, however, this improvement in discriminating efficiency causes excessive risk-taking, because banks respond by competing more aggressively in the deposit market, and the increase in deposit costs motivates banks to take more risk. Our paper shows that improving information quality increases risk-taking with mild competition, but has no effect under fierce competition.

scholarly journals The Impact of Accounting on Environmental Costs to Improve the Quality of Accounting Information in the Jordanian Industrial Companies

2017 ◽  
Vol 12 (6) ◽  
pp. 104
Author(s):  
Atalla M. Alqotaish ◽  
Adel M. Qatawneh
Keyword(s):  
Accounting Information ◽  
Environmental Cost ◽  
Environmental Costs ◽  
Statistical Relationship ◽  
Industrial Companies ◽  
Study Results ◽  
Quality Of Accounting Information ◽  
Collective Performance ◽  
The Impact

The Impact of Accounting of Environmental Costs to Improve the Quality of Accounting Information in the Jordanian Industrial Companies is a study aimed to explore the importance of accounting on environmental cost in the improve of the quality of accounting information. Data were collected through from the Jordanian companies and a questionnaire distributed among the workers of offices and departments of accounting in the industrial companies listed in Jordan stock market. The study came up with the following findings: The study has shown that there exists a significant statistical relationship between the size of environmentally-related accounting disclosure of information for publicly owned companies and the adequacy of financial listing of such companies. The study has shown that there exists a significant statistical relationship between Investors decisions and the information provided by the collective performance disclosure. As per the study results, we recommend the following: The necessity of accountants' obligation towards environmentally-related auditing information provided with the financial reports, and the necessity of emphasizing on information importance as provided by the environmentally-related collective performance.

scholarly journals Qualidade da Informação Contábil das Entidades do Terceiro Setor Brasileiras

2015 ◽  
Vol 7 (1) ◽  
pp. 32
Author(s):  
Fernando Maciel Ramos ◽  
Roberto Carlos Klann
Keyword(s):  
Information Quality ◽  
Accounting Information ◽  
Third Sector ◽  
Research Strategy ◽  
Non Profit ◽  
Low Level ◽  
For Profit ◽  
Accounting Practice ◽  
Quality Of Accounting Information

In this study, the objective was to analyze the quality of accounting information of Brazilian non-profit organizations. As for the objective the research is characterized as a descriptive one; as for the research strategy it is documental and as for the approach it is quantitative. In order to measure the quality of the accounting information of the analyzed entities, it was prepared a checklist starting from the accounting rules that guide the accounting practice of the third sector entities made up of seven sections and 59 requisites, which enabled the construction of the Quality Index for Accounting Information. The data were analyzed through descriptive statistics (minimum, maximum, mean, standard deviation) and the results indicated a low level of the accounting information quality reported by the analyzed entities, especially when compared to for-profit organizations. One comes to the conclusion, based on the findings, that the analyzed entities present a low level of quality as to the accounting information which may jeopardize the information usefulness reported by these entities users. 

scholarly journals Relationship between quality in accounting information and organizational characteristics of the third sector entities

2019 ◽  
Vol 26 (88) ◽  
pp. 9-27
Author(s):  
Fernando M. Ramos ◽  
Roberto Carlos Klann
Keyword(s):  
Information Quality ◽  
Accounting Information ◽  
Third Sector ◽  
Organizational Characteristics ◽  
Legal Form ◽  
Third Sector Organizations ◽  
The Third ◽  
Quality Of Accounting Information ◽  
The Third Sector

Abstract This study intends to evaluate the relationship between the quality in accounting information and the organizational characteristics of Third Sector entities. The methodology is designed to follow a descriptive, documental and quantitative approach. The universe of the study is composed of Third Sector organizations, formally constituted in the Brazilian scenario. The target population has included organizations with OSCIP and UPF specifications. The 18,553 entities, which existed during the study, were investigated. The research used a probabilistic sample of 392 entities. The results indicate a predominance of the institutions established under the legal form of association. As for the size, the foundations are the larger ones. Regarding the quality of accounting information, we have identified a lower reported information quality index, when compared to the second sector. Finally, the results showed that the organizational characteristics of size, creation time and qualification as OSCIP have significant and positive influence on the quality of accounting information of the entities that we analyzed. This led to the conclusion that the non-profit organizations and regulatory organs need to make improvements regarding the accounting information reporting process, as well as the awareness of the importance of these reports for the decision-making process and public accountability. This study contributes to the discussion about the characteristics of the third sector organizations that relate with the quality of the accounting information reported by these institutions in the Brazilian scenario. It is the first study that analyzed this relationship in Brazil.

scholarly journals Efficacy of Compound Kushen Injection in Relieving Cancer-Related Pain: A Systematic Review and Meta-Analysis

2015 ◽  
Vol 2015 ◽  
pp. 1-8 ◽  
Author(s):  
Yu-ming Guo ◽  
Yi-xue Huang ◽  
Hong-hui Shen ◽  
Xiu-xiu Sang ◽  
Xiao Ma ◽  
...  
Keyword(s):  
Meta Analysis ◽  
Future Research ◽  
Treatment Groups ◽  
Total Pain ◽  
Research Level ◽  
Relief Rate ◽  
Compound Kushen Injection ◽  
Adequate Power ◽  
Better Than

Despite widespread popular use of complementary and alternative medicine (CAM) therapies, a rigorous evidence based on the efficacy of compound kushen injection (CKI) for cancer-related pain is lacking. In this study, we evaluated the efficacy and safety of compound kushen injection and provided information for current or future research and clinical application. Sixteen trials were identified with a total of 1564 patients. The total pain relief rate of CKI plus chemotherapy is better than chemotherapy except for colorectal cancer. The treatment groups achieved a reduction in the incidences of leukopenia and gastrointestinal, hepatic, and renal functional lesion. However, there is paucity of multi-institutional RCTs evaluating compound kushen injection for cancer pain with adequate power, duration, and sham control. The quantity and quality of RCTs are lower so that we still have to boost the research level through scientific design and normative report.

scholarly journals Efektivitas Penambahan Vitamin E (alfa-Tokoferol) dalam Medium Pencucian Sperma dengan Sentrifugasi terhadap Kualitas Spermatozoa Sapi Brahman

2012 ◽  
Vol 12 (2) ◽  
pp. 7-13
Author(s):  
Dasrul Dasrul ◽  
Rasmaidar Rasmaidar ◽  
Abdul Harris
Keyword(s):  
Vitamin E ◽  
Sperm Quality ◽  
Membrane Integrity ◽  
Average Percentage ◽  
Treatment Groups ◽  
Frozen Semen ◽  
Brahman Cattle ◽  
Sperm Membrane ◽  
Better Than

Effect of vitamin E addition (alfa-tokoferol) into sperm washing medium by centrifuge on the quality of Brahman cattle spermatozoa ABSTRACT. The aims of study to determine the effectiveness of the addition of vitamin E in the washing medium by centrifugation on sperm quality Brahman cattle. frozen semen of Brahman cattle, divided into 4 treatment groups addition of vitamin E in the washing medium: 0.0gr/100 ml medium (K0), 0.1gr /100 ml medium (K1); 0.2gr/100 ml medium (K2) and 0.3 g / 100 ml medium (K4), each group was repeated 5 times. Examination of motility, viability and integrity of sperm membrane performed according to WHO standards. The data obtained were analyzed with one-way ANOVA and Duncan test. The average percentage of motility, viability and membrane integrity of spermatozoa in the addition of vitamin E were significantly different (P 0.05) compared to the control. Percentage of motility, viability and membrane integrity of spermatozoa in the group K2 significantly higher (P 0.05) compared with the group K3: K1 and K0. Percentage of motility, viability and sperm capacitation and sperm live on group K3 significantly higher (P 0.05) compared with the K1 and K0. While the percentage motility of spermatozoa in the group K1 higher were not significant (P 0.05) compared with the group K0. The addition of vitamin E in the medium on the process of washing spermatozoa Brahman cattle. The addition of vitamin E 0.2gr/100ml better than vitamin E 0.1gr/100ml and 0.3gr/100ml in maintaining the percentage of motility and live spermatozoa Brahman cattle.

scholarly journals THE RELATIONSHIP OF ENTREPRENEURIAL SOUL AND INTRODUCTION OF INFORMATION TECHNOLOGY TO UNDERSTANDING OF ACCOUNTING INFORMATION QUALITY

2020 ◽  
Vol 22 (1) ◽  
pp. 25-34
Author(s):  
MF DJENI INDRAJATI WIDJAJA ◽  
ELIZABETH SUGIARTO DERMAWAN
Keyword(s):  
Information Technology ◽  
Correlation Coefficient ◽  
Information Quality ◽  
Accounting Information ◽  
Accounting Students ◽  
Significant Information ◽  
Quality Of Accounting Information ◽  
Accounting Information Quality ◽  
Relationship Of

This research was conducted to illustrate the readiness of S1 Accounting students in entrepreneurship and their readiness to compete through familiar information technology that can relate to their understanding of the quality of accounting information that is ultimately needed for decision making and accountability. The results of this study indicate the link between the Entrepreneurial Soul and the introduction of positive and significant information technology to the quality of accounting information. By looking at the correlation coefficient, Entrepreneurial Soul has a higher correlation coefficient on understanding Accounting Information Quality than Introduction to Information Technology on understanding Accounting Information Quality. Therefore, in order to increase understanding of the Quality of Accounting Information, it is necessary to improve the Entrepreneurial Soul and Introduction of Information Technology.          

scholarly journals The Impact of the Internal Audit on the Quality of Accounting Information in the Jordanian Commercial Banks

2018 ◽  
Vol 10 (9) ◽  
pp. 157
Author(s):  
Abdul Razzak Al-Chahadah ◽  
Mohammed Zakaria Soda ◽  
Rania Al Omari
Keyword(s):  
Financial Institutions ◽  
Information Quality ◽  
Accounting Information ◽  
Internal Audit ◽  
Professional Services ◽  
Performance Criteria ◽  
Unit Management ◽  
Entry Points ◽  
The Impact

Internal Audit is deemed an important issue of controversy and development in terms of concept, objectives, domain, scope of work or performance criteria due to the fundamental developments that occur in the environment surrounding the financial institutions, as well as in the concepts and entry points of other sciences associated with internal audit, in particular, the concepts of accounting information quality and its methods and advanced administrative trends which require internal audit to perform professional services to help the accounting unit management to produce high quality of financial statements that can be credible for those who are interested in the economics of the financial institutions.

scholarly journals Influence Quality of Information System, Quality of Information, And Perceived Usefulness On User Accounting Information System Satisfaction

2018 ◽  
pp. 683 ◽  
Author(s):  
Ida Bagus Gede Mawang Mangun Buana ◽  
Ni Gusti Putu Wirawati
Keyword(s):  
Information System ◽  
User Satisfaction ◽  
Information Quality ◽  
Accounting Information ◽  
Perceived Usefulness ◽  
System Quality ◽  
Quality Of Information ◽  
Accounting Information System ◽  
System Information

PDAM Tirta Mangutama is one of the regional companies that have integrated accounting information system in managing employees' performance in providing accurate accounting information. Large working area of course must be balanced with good performance. The purpose of this study is to determine the effect of quality information systems, information quality, and perceived usefulness on user satisfaction accounting information system. This research is causal explanatory relationship. The research was conducted at PDAM, located at Jalan Bedahulu No 3 Denpasar. The result of research is Quality accounting information system, information quality and perceived usefullness have positive and significant influence on user satisfaction of Accounting Information System. Coefficient of determination (R2) of 0.554 this means 55.4 percent of user satisfaction Accounting Information on PDAM Tirta Mangutama Badung regency influenced by variable of Quality Accounting Information System, Information Quality, and Perceived Usefulness, on the contrary 44,6 percent influenced by variables others not examined.

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