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The Effects of Accounting Language and Staff Capacity on Local Government Authorities’ Financial Reporting Quality

SEISENSE Journal of Management
Purpose- This study employs institutional and cognitive load theories to explore and understand how accounting staff capacity and accounting language capacity relate to local government authorities' (LGAs’) financial reporting quality in Tanzania ...
Charles K Matekele, Cosmas S. Mbogela, Chirongo M. Keregero   +2 more
doaj   +1 more source

Pengaruh Penerapan Akuntansi Keuangan Daerah Dan Pengawasan Internal Terhadap Kualitas Informasi Laporan Keuangan Pada Satuan Kerja Perangkat Daerah Propinsi Sulawesi Tengah [PDF]

, 2013
The objektives of the research were : (1) to identify and analyse the effect of regional finance accounting and internal control toward quality of financial reporting information at Regional Task Force Unit of Central Sulawesi Province, (2) to indentify ...
Nazar, N. (Nazar)
core  

Financial reporting quality research

, 2019
The research started with the problem analysis of quality of financial reporting and was continued with presentation of theoretical framework for valuation quality of financial reporting. After discussing the main methods of quality assessment of financial reporting, case study as research method was presented.
openaire   +1 more source

Internal audit function, board quality and financial reporting quality: evidence from Malaysia

, 2013
Purpose The purpose of this paper is to test the impact of the internal audit function (IAF), an increasingly common internal governance mechanism, on a firm's financial reporting quality.
Cooper, Barry, Johl, Satirenjit Kaur, Johl, Shireenjit K., Subramaniam, Nava   +3 more
core   +1 more source

Building financial reporting quality through ethics, authenticity, and leadership: a study in Indonesia

Cogent Business & Management
Investors and creditors depend on high-quality financial statements to support economic decision-making. To limit the danger of misinformation in loan and investment decisions, financial reports must be relevant, transparent, and dependable.
Aldystira Rachmawati, Tan Ming Kuang, Tan Kwang En, Meythi Meythi, Elyzabet Indrawati Marpaung   +4 more
doaj   +1 more source

Market Reaction to the Adoption of IFRS in Europe [PDF]

This study examines the European stock market reaction to sixteen events associated with the adoption of International Financial Reporting Standards (IFRS) in Europe.
Alan D. Jagolinzer, Christopher S. Armstrong, Edward J. Riedl, Mary E. Barth   +3 more
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Pengaruh Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Pengawasan Keuangan Daerah terhadap Keandalan Pelaporan Keuangan Pemerintah Kota Dumai [PDF]

, 2014
This study aims to examine and obtain empirical evidence about the factors that affect the reliability of financial reporting local government, specifically her at Dumai City Government.
Marda, G. S. (Gita), Satriawan, R. A. (Raja)   +1 more
core  

Digital Transformation as a Moderator: A Study of the Impacts of Sustainability Reporting Disclosure on Financial Reporting Quality in the Jordanian Banking Sector

ECONOMICS
This study analyzes the impact of digital transformation on the relationship between sustainability reporting disclosure and financial reporting quality for Jordanian banks.
Alroud Shaher Falah
doaj   +1 more source

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada Satuan Kerja Perangkat Daerah di Kabupaten Batang) [PDF]

, 2011
The objective of this research is to examine the factors that influence information value of local government financial reporting. Information value refers to reliability and timeliness.
ARFIANTI, Dita, KAWEDAR, Warsito
core  

IMPLEMENTASI SAK EMKM PADA ENTITAS UMKM DI KOTA MOJOKERTO (Studi Kasus Percetakan X) [PDF]

This research was conducted with the aim of identifying records, evidence of transactions and financial reports that have been carried out for UMKM, understanding the meaning of accounting for UMKM, and presenting UMKM financial reporting in accordance ...
Arif, Ahmad Saifudin
core