Avoiding creative accounting: corporate governance and leadership skills

Brauweiler, Hans-Christian; Yerimpasheva, Aida; Bagalbayeva, Zarema

doi:10.5604/01.3001.0013.4353

Cited by 7 publications

(22 citation statements)

References 10 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…The moderating mechanism of CSR is presented sufficiently within the perspective of neo-institutional theory, which displays a significant interaction between CSR and the maintenance of ethical issues. However, some researchers such as [9,12] indicated that corporate social responsibility contributes to concealing questionable activities and creative accounting, but the adoption of highly independent internal control contributes to overcoming this complication. These indications contribute to clearing up the inconsistency of previous studies [9,19] on the mechanism of CSR in controlling creative accounting practices.…”

Section: Discussionmentioning

confidence: 99%

“…Thus, it was vital to investigate this sector for identifying its strengths and weaknesses, which the present study highlighted regarding creative accounting and financial reporting practices. Previous studies showed the capability to hide some fraudulent practices within creative accounting, which directly impacts the quality of financial reporting [12,55,81]. However, the literature review showed that the determinants of creative accounting could contribute to identifying any fraudulent practices which resulted in a high quality of financial reporting [82][83][84].…”

Section: Discussionmentioning

confidence: 99%

“…The significance of specific research on corporate social responsibility and its association with creative accounting and all its manifestations concerns the overall trend that inadequate governance provides or sustains an impetus to manipulative activities [10]. Poor corporate social responsibility has a higher correlation with accounting manipulation [11][12][13].…”

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

The Moderating Effects of Corporate Social Responsibility on the Relationship between Creative Accounting Determinants and Financial Reporting Quality

et al. 2022

View full text Add to dashboard Cite

The banking sector is reflected as an essential element in the structure of any economy that leads to the growth of financial capacity for various individuals, organizations, businesses, and countries worldwide. Accounting activities are shown in the financial reports of banks, while the relevant literature has found that creative accounting highly impacts the quality of financial reporting. However, previous studies indicated the limited impacts of creative accounting determinants on the quality of financial reporting, whereas the phenomenon of financial reporting quality is still on the track of generating renewed research interests. The present research investigated the implications of corporate social responsibility on enhancing the impacts of the determinants of creative accounting and the quality of financial reporting in the context of commercial banks. A deductive research approach driven by a survey questionnaire was used as the research methodology to attain the objectives. Accordingly, purposive sampling was used to collect responses from 364 employees of Iraqi commercial banks (with a response rate of 72.8%). The data were analyzed statistically using the SPSS v.25 and AMOS v.24 software. The results show significant impacts of corporate social responsibility in moderating the relationship between the determinants of creative accounting and financial reporting quality of banks towards competitive advantages.

show abstract

Section: Discussionmentioning

confidence: 99%

Section: Discussionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

The Moderating Effects of Corporate Social Responsibility on the Relationship between Creative Accounting Determinants and Financial Reporting Quality

et al. 2022

View full text Add to dashboard Cite

show abstract

“…Развитие человеческого капитала: инновационное обучение в постпандемическую эпоху (2021). Экономика: стратегия и практика, 16 (4) С одной стороны, пандемия спровоцировала локдаун и безработицу. С другой стороны, пандемия стала драйвером для освоения инновационных технологий в образовательных учреждениях.…”

Section: аннотацияunclassified

“…С другой стороны, пандемия стала драйвером для освоения инновационных технологий в образовательных учреждениях. Пандемия оказалась «конструктивным разрушителем», дающим возможность реструктурировать существующую традиционную систему образования [3], поскольку цифровые стратегии с использованием инновационных технологий помогли адаптироваться к последствиям пандемии [4], [5].…”

Section: аннотацияunclassified

Human Capital Development: Innovative Learning in the Post-Pandemic Era

Yerimpasheva

Myrzakhmetova

Zakirova

2022

jour

View full text Add to dashboard Cite

The paper demonstrates the feasibility of innovative learning, which contributes to human capital. During the 2020-21 academic year, Kazakhstani universities rapidly moved to online learning due to the pandemic: teachers and students gain significant experience in digital technologies influencing human capital, which, in turn, contributes to the effectiveness of the educational institutions and the education as a whole. The use of digital technologies helps to preserve the educational infrastructure; on the other hand, digital credentials are developing. There are advantages and disadvantages to distant and blended learning approaches that influence student satisfaction. Student satisfaction scores could be insightful in extending the blended learning approach in educational programs after the pandemic.The study aims to determine the role of innovative technologies to support the education-relevant elements of human capital during the pandemic. The literature review of articles is based on Elsevier, Springer, and Science Direct databases. To search the literature, we used the keywords “human capital,” “innovation,” and “online learning in the context of the COVID-19 pandemic.” Qualitative and quantitative research was carried out among teachers and students of the Faculty of International Relations of al-Farabi KazNU. The research results demonstrate the attitude of teachers and students to distance learning. The introduction of innovative teaching methods for Kazakhstan in the face of blended learning can significantly reduce risks in an unpredictable environment. It is important to note that innovative educational technologies make the learning process flexible and adaptive. Credentials and skills acquired through online learning will be essential in the post-pandemic era.

show abstract

Determinants of the Quality of Financial Reports

Anto

Yusran²

2023

J. Professional Business Review

View full text Add to dashboard Cite

Purpose: This study aims to determine the effect of the internal control system, information technology, applying of accounting standards, human resources competence, and the role of internal auditors on the quality of financial reports of local governments. Theoretical framework: Internal control system, information technology, applying of accounting standards, human resources competence, and the role of internal auditors affect the quality of financial reports. According to the agency theory, the quality of financial reports improves government performance and increasing accountability by reducing the information asymmetry. Additionally, under the agency theory approach, transparency and information are useful in controlling managers and making them responsible for their decisions, as well as overall organizational performance. Design/Methodology: The sample in this study was 126 respondents who were obtained using purposive sampling technique from the financial management and accounting officials of Kendari City, Southeast Sulawesi Province, Indonesia. The analytical method used is multiple linear regression analysis. Findings: The results support the agency theory and found that the internal control system, information technology, applying of accounting standards, and the role of internal auditors had a positive and significant effect on the quality of financial reports of local governments. Meanwhile, human resource competence has a positive but not significant effect on the quality of financial reports of local governments. This shows that the better the internal control system, information technology, applying of accounting standards, and the role of internal audit, the quality of local government financial reports will be better. Research, Practical & Social implications: This study can fill gaps in the results of previous research and helps to provide useful information for local governments in improving the quality of financial reports as an important part of efforts to increase transparency and accountability in the management and reporting of local government finances. Originality/Value: The findings suggest several consequences for the fields of public sector accounting and government governance. Additionally, recent empirical evidence shows that the implementation of accountability in many developing countries, including local government in Indonesia has not yet reached general standards and mainly focuses on compliance with applicable regulations, that this study aids in resolving by examining the factors that determine the quality of local government financial reports.

show abstract

Avoiding creative accounting: corporate governance and leadership skills

Abstract: Avoiding creative accounting: corporate governance and leadership skills

Cited by 7 publications

References 10 publications

The Moderating Effects of Corporate Social Responsibility on the Relationship between Creative Accounting Determinants and Financial Reporting Quality

The Moderating Effects of Corporate Social Responsibility on the Relationship between Creative Accounting Determinants and Financial Reporting Quality

Human Capital Development: Innovative Learning in the Post-Pandemic Era

Determinants of the Quality of Financial Reports

Contact Info

Product

Resources

About