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An Investigation on Possible Links between Risk Management, Performance Measurement and Reward Schemes

Aureli, Selena; Salvatori, Federica - In: Journal of Accounting and Management Information … 11 (2012) 3, pp. 306-334

of the Boards and top managers with strategic responsibilities. The link between monetary incentives and the achievement … studies were carried out using semi-structured interviews with Italian risk managers and human resources managers. Results …

Persistent link: https://www.econbiz.de/10015195857

The Legitimacy of the International Integrated Reporting Council

Dumitru, Mădălina; Guşe, Raluca Gina - In: Journal of Accounting and Management Information … 16 (2017) 1, pp. 30-58

Our research is focused on the organizational legitimacy gained by the International Integrated Reporting Council (IIRC). We analyze all the answers received by IIRC in response to its Consultation Draft (CD) and match the responses with the legitimacy types, explaining the reasons of the users...

Persistent link: https://www.econbiz.de/10015196046

CEO Connectedness and Expropriation: A Pitch

Guo, Shijun - In: Journal of Accounting and Management Information … 17 (2018) 3, pp. 493-499

This pitch letter shares my personal experience of applying the pitch template to my research topic as well as my personal reflection on this pitching exercise. The pitch template is a systematic approach which helps me understand the paper, structure the research design and organize the...

Persistent link: https://www.econbiz.de/10015196105

A Scientist in the Board Effect on Recognition of R&D Outcomes in Private Firms' Reports

Białek-Jaworska, Anna - In: Journal of Accounting and Management Information … 15 (2016) 4, pp. 683-709

The paper aims to identify factors influencing the management decision of private companies regarding the capitalization of expenditures on R&D outcomes in the assets with impact of a scientist in the supervisory versus management board taken into account. Due to the strong impact of tax law on...

Persistent link: https://www.econbiz.de/10015196137

Liquidity and Profitability: Not A "One Size Fits All" Proposition!

Tan, Xin; Tuluca, Sorin - In: Journal of Accounting and Management Information … 22 (2023) 1, pp. 42-58

Research Question- What is the relationship between a company's liquidity and profitability? Motivation- There are two theoretical views in the literature regarding the relationship between liquidity and profitability: one view is that there is a trade-off between the two where too much...

Persistent link: https://www.econbiz.de/10015196170

Development of The Ethical Self of Accounting Versus Non-Accounting Students – An Institutional Analysis

Manea, Andreia; Albu, Nadia - In: Journal of Accounting and Management Information … 22 (2023) 1, pp. 111-129

Research Question- How do accounting versus non-accounting Romanian students perceive the factors influencing the construction of the ethical self? Motivation- The answer is important in the context of accountants' ethics being increasingly under scruity following corporate scandals. Probably...

Persistent link: https://www.econbiz.de/10015196187

Audit Quality and Earnings Management After Communicating Key Audit Matters (Kams) In the UAE – Audacity and Auditors' Perspectives

Barghathi, Yasser; Mirani, Simran; Khan, Naimat U. - In: Journal of Accounting and Management Information … 20 (2021) 2, pp. 173-198

Research Question- Does the introduction of Key Audit Matters (KAMs) increase audit quality and reduce agency cost associated with it? Does the introduction of KAMs decrease Earnings Management (EM) and agency cost associated with it? Motivation- There have been many studies in the past few...

Persistent link: https://www.econbiz.de/10015195858

Corporate Governance, Audit Committee and the Internet Reporting Of Strategic Information by UAE Non-Financial Listed Firms

Hassan, Mostafa Kamal - In: Journal of Accounting and Management Information … 14 (2015) 3, pp. 508-545

The study examines the effect of internal governance mechanisms on the Internet Reporting of Strategic Information (IRSI) in an emerging market economy, the United Arab Emirates (UAE) It relies on the agency theory and the innovation diffusion theory to generate testable hypotheses and augment...

Persistent link: https://www.econbiz.de/10015195909

Determinants of Demand and Supply of Accounting and Audit Services in SMEs: Evidence from Nigeria

Adeyemi, Semiu Babatunde; Obah, Sunday; Udofia, Ini Etete - In: Journal of Accounting and Management Information … 14 (2015) 3, pp. 546-574

from 380 respondents comprising of 300 SME owner-managers and 80 accounting firms. The data collected were analysed using … both the descriptive and inferential statistics. The research findings indicated that owner-managers' characteristics …, legal structure, education of managers, possession of accounting skills by managers and capital structure influence demand …

Persistent link: https://www.econbiz.de/10015196028

"Colorful" Approach Regarding Creative Accounting. An Introspective Study Based On the Association Technique

Balaciu, Diana Elisabeta; Bogdan, Victoria; Feleaga, Liliana - In: Journal of Accounting and Management Information … 13 (2014) 4, pp. 643-664

The research aims to make an introspection of the irrational behavior of the managers who, being under the pressure of … use creative accounting techniques. The research is based on the administration of a questionnaire to Romanian managers … from Bihor county. Wishing to detect as favorably as possible the way in which the managers perceive and develop their …

Persistent link: https://www.econbiz.de/10015196130