D: Accounting & Auditing (69)
GJMBR: D
Analysis of the Scientific Productionand Training in Management Accounting of Doctors in Brazil
Published In: GJMBR Part: D: Accounting & Auditing Volume: 14 Issue: 2
The objective of this study was to analyze the scientific production and training in management accounting of doctors in Brazil. To achieve this objective, six Brazilian accounting journals were selected according to Qualis from CAPES (Coordenação de Aperfeiçoamento de Pessoal de NÃÂvel Superior –Brazilian Federal Agency for Support and Evaluat...
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Authors Rogerio Jou00c3u00a3o Lunkes, Fabricia Silva Da Rosa, Vicente Mateo Ripoll FeliuRead Journal Click Here
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Page No. 29 to 36
Human Capital Elements and their Influence on Perfromance Evidence from Ugandas Manufacturing Firms
Published In: GJMBR Part: D: Accounting & Auditing Volume: 14 Issue: 2
Purpose- The purpose of this paper is to establish the elements of human capital that are influential in steering the performance of medium and large manufacturing firms (MLMC). Design/methodology /approach: A valid research instrument was utilized to conduct a survey on 359 MLMCs (256 Medium firms and 103 large manufacturing companies) and 897 respondents that are representative of 397 ...
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Authors Sulait Tumwine, Sentrine Nasiima, Dr. Nixon KamukamaRead Journal Click Here
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Page No. 19 to 28
An Empirical Test of the Effect of Intangible Capital on Financial Performance and Market Value in the Jordanian Companies
Published In: GJMBR Part: D: Accounting & Auditing Volume: 14 Issue: 2
The effect of Intangible capital on the financial performance of all the companies is still poorly defined Intangible capital for all companies in the third millennium can be considered as a competitive advantage. In the modern era, organisations make use of two distinct sources for value creation and profit which are tangible and intangible resources. The main objective of this research...
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Authors Dr. Abdelwahab Salameh Al MatarnehRead Journal Click Here
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Page No. 9 to 17
The Market Impact of Financial Restatements after Sarbanes-Oxley
Published In: GJMBR Part: D: Accounting & Auditing Volume: 14 Issue: 2
This study analyzes the market price effect of financial restatements in a pre- versus post-SOX environment. Restatement of financials has long been an issue with investor groups and regulators alike. Since the advent of the Sarbanes-Oxley Act, we have seen a general increase in restatements and this has furthered to alarm these investor groups and regulators. Previous studies have analy...
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Authors Ronald StundaRead Journal Click Here
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Page No. 1 to 7
The Group Potency in Audit Teams and its Impact on the Accounting Related Task Performance
Published In: GJMBR Part: D: Accounting & Auditing Volume: 14 Issue: 1
The present study tests the impact of group potency on the auditors’ accounting related task performance, by determining the impacts of the drivers affecting the development of group potency in audit teams, for the purpose of making up the deficiency in question. In consequence of the analysis of audit groups constituted of 160 independent auditors from 39 audit firms, t...
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Authors Dr. Metin UyarRead Journal Click Here
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Page No. 109 to 124
Environmental Disclosure Practices in Annual Report of the Listed Textile Industries in Bangladesh
Published In: GJMBR Part: D: Accounting & Auditing Volume: 14 Issue: 1
The present study is a critical examination of the environmental disclosure practices and extent of disclosure of listed textile industries in Bangladesh. The study reveals that more than two-third (69%) of the sample companies addressed no environmental issues in their annual reports and on an average textile industries disclosed very poor information regarding environmental aspects whe...
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Authors Md. Hafij Ullah, Md. Musharof Hossain, K. M. YakubRead Journal Click Here
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Page No. 97 to 107
Free Cash Flow and Earnings Management in Brazil: The Negative Side of Financial Slack
Published In: GJMBR Part: D: Accounting & Auditing Volume: 14 Issue: 1
The article investigates whether Brazilian firms with excess free cash flow (FCF) and low growth perspectives (Jensen. 1986), when there is excess FCF, accompanied by limited growth perspectives, managers have incentives to camouflage the impact of investments in projects with negative net present value (NPV) by presenting inflated profits. The study includes firms listed on the BMF&Bove...
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Authors Fabricio Terci Cardoso, Antonio Lopo Martinez, Aridelmo J. C. TeixeiraRead Journal Click Here
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Page No. 85 to 96
Truth Telling Activity: A Practice beyond the Norms
Published In: GJMBR Part: D: Accounting & Auditing Volume: 14 Issue: 1
The focus of this study is the ethical conduct of Brazilian accountants, based on the Foucault (2001b) approach concerning the practice of Parrhesia. It is aimed to find out how characteristics of truth-telling activities can be framed as perceived by Brazilian accountants according to their beliefs and identify differences between these beliefs and how they actually practice in their pr...
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Authors Maria Thereza Pompa Antunes, Octavio Ribeiro De Mendonu00c3u00a7a Neto, Claudio Rafael Bifi, Hilmi Erdou00c4u0178an Yayla, Rodrigo Takashi Okimura, Jou00c3u00a3o Paulo Cavalcante LimaRead Journal Click Here
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Page No. 67 to 84
Custo Do Lixo: Em Estudo Sobre A Inexistência De Critérios Na Elaboração Dos Editais De Licitação Para Contratação De Empresas Para Serviços De Coleta Do Lixo
Published In: GJMBR Part: D: Accounting & Auditing Volume: 14 Issue: 1
Os serviços de limpeza pública, dentre os quais se destacam os serviços de coleta do lixo, são extremamente dispendiosos aos cofres públicos, em especial quando tais serviços são terceirizados, pois conforme pesquisa realizada por Souza (1999) nos municÃÂpios da região sul em 2006, verificou-se que o orçamento municipal...
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Authors Gilberto Crispim Da Silva, Juliana Candida Ribeiro Dias, Celma Duque Ferreira, Luiz Carlos MirandaRead Journal Click Here
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Page No. 59 to 66
Islamic Banks versus Commercial Banks and Performance: The Context of Saudi Arabia?
Published In: GJMBR Part: D: Accounting & Auditing Volume: 14 Issue: 1
Making a comparative analysis between conventional and Islamic banks, this paper examines which bank characteristics and macroeconomic environment affect the bank performance in Saudi Arabia. We estimate a linear panel date model using Prais-Winsten technique for 12 Saudi conventional and Islamic banks over the period 2005-2011. The findings suggest that low cost, high capital adequacy a...
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Authors Khalid Hamad AlturkiRead Journal Click Here
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Page No. 33 to 44
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The Effect of Applying the Information Technology Audit Standard # 21 on the Risk Related To ERP System in the Jordanian Companies
Published In: GJMBR Part: D: Accounting & Auditing Volume: 14 Issue: 1
Because of the importance of institutions’ resources and their risks where changes related to Enterprise Resources Planning Systems as commercial operations are not easily to be implemented in terms of time and cost This paper came to identify the impact of applying standard 21which is one of the standards used in auditing information technology on reducing the risks of ...
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Authors Hamza Adel Mohammad Omosh, Audeh Ahmad Bani-Ahmad, Abed El- Rahman Kh. El- DalabeehRead Journal Click Here
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Page No. 25 to 32
Role of Accounting Information in Strategic Decision Making in Manufacturing Industries in Bangladesh
Published In: GJMBR Part: D: Accounting & Auditing Volume: 14 Issue: 1
Accounting information is a part and parcel of today’s life which is necessary to understand the accurate financial situation of the organization and used as the basis of making strategic decisions. Since strategic decisions have long-term effect on the business and therefore it is important to analyze accounting information for making long-term strategic decisions. The ...
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Authors Md. Hafij Ullah, Jamil Ahmed Khonadakar, Syeda Tamanna FahimRead Journal Click Here
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Page No. 9 to 23
Efficiency and Profitability: A Case Study of Banking Sector in Sri Lanka
Published In: GJMBR Part: D: Accounting & Auditing Volume: 13 Issue: 5
Organizational efficiency is still important to planning because it enables plans that are possible to achieve profitability. Efficiency measure of how well or how productively resources are used to achieve a goal. Banking sector is important factor for economic development. The study is also aimed at finding the effect of changes in efficiency levels on profitability of banking in Sri L...
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Authors Priya, K, Velnampy, TRead Journal Click Here
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Page No. 51 to 58
Can Substitution and Signaling Theories Explain the Relationship between External Audit Fees and the Effectiveness of Internal Corporate Governance?
Published In: GJMBR Part: D: Accounting & Auditing Volume: 13 Issue: 5
Abstract- The aim of this study is to investigate the relationship between external audit fees and the effectiveness of internal corporate governance of non-financial companies listed on Abu Dhabi Securities Exchange (ADX) by testing substitution and signaling theories. To reachthis aim, data were collected from the annual reports of all non-financial companies listed on the exchange for...
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Authors Kamal Naser, Ahmad Al Kandari, Abdulla Al- Mutairi, Rana NuseibehRead Journal Click Here
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Page No. 41 to 50
