D: Accounting & Auditing (69)
GJMBR: D
Measures, Determinants and Commonality in Liquidity: Empirical Tests on Tunisian Stock Market
Published In: GJMBR Part: D: Accounting & Auditing Volume: 14 Issue: 5
This paper examine empirically variables that can be significantly correlated with inter-temporal changes of measures of the individual’s securities, for example: trading volumes, number of transactions, return, volatility, arrival of new information etc. Before a study of a sample of 40 quoted securities in Tunisian financial market, on the period of February 07, 2011 u...
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Authors Tarek Bouchaddekh, Abdelfatteh BouriRead Journal Click Here
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Page No. 55 to 65
Disclosure of Information in Audit Reports
Published In: GJMBR Part: D: Accounting & Auditing Volume: 14 Issue: 5
This study aimed to determine if the level of information included in audit reports was related to the average stock value of companies as listed in the Brazilian capital market. Of 255 companies, 44 financial entities were excluded because they operate in regulatory and competitive environments that are different from the other studied companies. The selected companies had at least one ...
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Authors Flu00c3u00a1viaVeru00c3u00b4nica Silva Jacques, Clea Beatriz MacagnanRead Journal Click Here
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Page No. 35 to 44
The Stock Price Effect of the Affordable Care Act
Published In: GJMBR Part: D: Accounting & Auditing Volume: 14 Issue: 5
This is the first empirical study to assess the stock price effect of the Affordable Care Act. The timeline for appropriate assessment begins when the Act became law on June 28, 2012 in a 5-4 decision by the United States Supreme Court. Although the study is constrained by the fact that not much time has passed since the June, 2012 Court decision, quarterly returns and stock prices were ...
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Authors Ronald A. StundaRead Journal Click Here
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Page No. 15 to 20
A Theoretical Analysis of the Audit Committee’s Role in China
Published In: GJMBR Part: D: Accounting & Auditing Volume: 14 Issue: 5
This paper aims to analyze the role of the Audit Committee (AC) in China by employing the following theoretical frameworks: managerial hegemony theory to examine whether ACs in China serve as a mere “rubber stampâ€Â; the origin of agency theory to determine whether ACs are supported by the separation of ownership and control to act as overseers and supervisors;...
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Authors Pao-Chen LeeRead Journal Click Here
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Page No. 1 to 14
Developing the Conceptual Framework of Sustainability Accounting Reporting :Field Study in Saudi Commercial Banking Sector.
Published In: GJMBR Part: D: Accounting & Auditing Volume: 14 Issue: 4
Research has shown lack of accounting disclosure process through restricted to the published financial statements, and that it requires disclosure of the role of environmental and social, beside the economic role to judge the efficiency of the economic unit management in accordance with of the three dimensions. Sustainability Accounting Standards Board (SASB) cited SASB need to issue a s...
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Authors Dr. Fahad S.M. AlnafeaRead Journal Click Here
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Page No. 9 to 39
Target Costing and Performance of Manufacturing Industry in South-Western Nigeria
Published In: GJMBR Part: D: Accounting & Auditing Volume: 14 Issue: 4
This research work seeks to explore the extent of Target Costing system adoption and implementation by manufacturing industry in South-Western Nigeria and the impact on their performance. In the research work, performance was defined in terms of profitability, Return on Capital Employed and reduction in the cost of production. The study adopted the survey research method, using structure...
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Authors Lawrence ImeokpariaRead Journal Click Here
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Page No. 51 to 58
The Financial Collapse of the Enron Corporation and its Impact in the United States Capital Market
Published In: GJMBR Part: D: Accounting & Auditing Volume: 14 Issue: 4
The purpose of this article is to review the collapse of the Enron Corporation and the collapse’s effect on the United States financial market. Enron Corporation, the seventh largest company in the United States, misguided its shareholders by reporting $74 billion profit of which $43 billion was detected as fraud. Moreover, according to the association of fraud examiners...
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Authors Prof. Edel Lemus, M.I.B.A.Read Journal Click Here
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Page No. 41 to 50
The Leading Financial Changed of Revenue Recognition by Business Enterprises under FASB vs. IASB
Published In: GJMBR Part: D: Accounting & Auditing Volume: 14 Issue: 4
The purpose of this research study is to provide a relevant position about the emergence and adoption process of the revenue recognition project under Financial Accounting Standard Board (FASB) and International Accounting Standard Board (IASB) and its crucial financial reporting performance by business enterprises. In 2014 the Financial Accounting Standard Board (FASB) developed a conce...
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Authors Prof. Edel Lemus, M.I.B.A.Read Journal Click Here
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Page No. 1 to 7
Assessment of the Contribution of Internal Generated Revenue to the Total Tax Revenue of Kogi State before the Introduction of Taxpayers Identication Number (Tin) (2003-2007)
Published In: GJMBR Part: D: Accounting & Auditing Volume: 14 Issue: 3
The study was carried-out to assess the contribution of internally generated revenue before (TIN) on total tax revenue in Kogi State. The related literatures were reviewed. The population of study comprises the Total Tax Revenue Before TIN (TRBT) and Internally Generated Revenue Before TIN (IGRBT). A number of statistical tools including tables and Regression were used to analysed the da...
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Authors Ezugwu, C.I., Agbaji, J.Read Journal Click Here
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Page No. 45 to 51
Effect of High Corporate Tax Rate on the Liquidity of Corporate Organizations in Nigeria-A Study of some Selected Corporate Organizations.
Published In: GJMBR Part: D: Accounting & Auditing Volume: 14 Issue: 3
The study was carried-out to analyse the effect of high corporate tax rate on the liquidity of corporate organizations in Nigeria. The related literatures were reviewed. The population of study comprises the selected corporate organizations while the sample size of the study is fourty one (41). Taro Yamane sampling technique was adopted because it ensures a satisfactory degree of represe...
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Authors Ezugwu, C.I., Akubo, D.Read Journal Click Here
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Page No. 23 to 31
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Application of Forensic Auditing in Reduding Fraud Cases in Nigeria Money Deposit Banks
Published In: GJMBR Part: D: Accounting & Auditing Volume: 14 Issue: 3
The study examines the application of forensic auditing in fraud control in Nigerian banks. Nigerian banks over the past decades suffered from the menace of frauds which resulted to distresses and liquidations which hamper the roles of banks in the economy. The external auditors failed to detect the frauds in the course of carrying out their work. Regulatory evidences have shown that ban...
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Authors Zachariah Peter,Masoyi, Aliyu Dadi,Ernest, Ebong Inyang, Gabriel, Abba Ogere,Read Journal Click Here
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Page No. 15 to 21
Obligation of the external Auditors with International standards and its relationship with the volume and prices in the the Jordanian stock market for service sector corporation
Published In: GJMBR Part: D: Accounting & Auditing Volume: 14 Issue: 3
This study aimed to describe the extent to which the external auditors in service sector companies contribute to the Jordanian international auditing standards so that the obligation is not a new innovation to the profession, and the results of the study showed that there is a extent of the external auditors and the obligation to use international accounting standards which affected the ...
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Authors Dr. AliMustafa MaqablehRead Journal Click Here
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Page No. 7 to 14
The Similarities and Differences between the Financial Reporting Standards under United States. GAAP Versus IFRS
Published In: GJMBR Part: D: Accounting & Auditing Volume: 14 Issue: 3
The purpose of the article is to review recent trends as it relates to the expected convergence process from United States Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS) that will take place as early as 2015. In addition, the idea of implementing International Financial Reporting Standards (IFRS) in the United States market is not on...
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Authors Prof. Edel Lemus,M.I.B.A.Read Journal Click Here
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Page No. 1 to 5
Accounting, FRQ, Emerging Countries Transition: How can a Country Implement an IFRS Standard Change Successfully?
Published In: GJMBR Part: D: Accounting & Auditing Volume: 14 Issue: 2
This study examines the variables affecting the decision to adopt IFRS standard by seventy-eight emerging market economy (43 adopting IFRS and 35 non-adopting) over the period 2006-2014. The results of the study are primarily an exploratory process framework for the implementation of IFRS standard changes and secondarily a set of variables seen as affecting the IFRS standard change imple...
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Authors Dr. Najeb MasoudRead Journal Click Here
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Page No. 37 to 55
