Determining the Level of Accounting Conservatism through the Fuzzy Logic System

Čičak, Josip; Vašiček, Davor

doi:10.2478/bsrj-2019-0007

Cited by 11 publications

(17 citation statements)

References 46 publications

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“…The problem of determining bias in financial reporting arises from the lack of information. In the last twenty years, numerous studies have been published in the area of bias in financial reporting" [13]. That is maybe a new topic for the researchbias in nonfinancial reporting.…”

Section: Discussionmentioning

confidence: 99%

Why Nonfinancial Reporting Matters?

Maravić¹,

Dmitrović²,

Tijana³

2019

Proceedings of the 5th IPMA SENET Project Management Conference (SENET 2019)

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Governments, consumers, and investors are increasingly pressuring companies to be truly open on the economic, environmental and social impact of their business. Many companies publish nonfinancial reports, also known as corporate social responsibility (CSR) or environmental, social, and governance (ESG) report. International standards, such as the Global Reporting Initiative, provide non-obligatory guidelines for sustainability reporting, that aim to enable assessment of environmental impact from the activities of the companies and its supply chain. In December of 2014, the EU Commission has adopted a new Directive obliging large multinational companies to provide nonfinancial disclosures to the markets. The purpose of the paper is to point to the growing general importance of non-financial reporting, i.e. reporting on how business makes impact on the social and natural environment, as well as the gradual development of international nonfinancial reporting standards as a tool for comparing business results in the light of this environmental impact.

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Section: Discussionmentioning

confidence: 99%

Why Nonfinancial Reporting Matters?

Maravić¹,

Dmitrović²,

Tijana³

2019

Proceedings of the 5th IPMA SENET Project Management Conference (SENET 2019)

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“…Dalam menyusun laporan keuangan manajemen memiliki diskresi untuk memilih dari pilihan akuntansi yang tersedia dalam hal pengakuan, waktu, dan keakuratan transaksi, terutama yang berkaitan dengan pendapatan dan pengeluaran (Younis, 2018). Meskipun ada peraturan ketat mengenai penerapan kebijakan dan estimasi akuntansi, namun ada situasi yang memungkinkan untuk menyimpang dari prinsip, dasar, aturan, dan praktik yang diterapkan oleh entitas ketika menyiapkan dan menyajikan laporan keuangan, sehingga menyimpang dari laporan keuangan netral (Čičak & Vašiček, 2019). Penyimpangan dalam penyusunan laporan keuangan oleh manajemen dimungkinkan karena adanya motivasi tertentu.…”

Section: Pendahuluanunclassified

Pengaruh Ukuran Perusahaan, Utang, Profitabilitas Terhadap Praktik Income Smoothing Sebelum dan Saat Pandemi Covid-19

Lim

2022

Owner

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This study aims to determine whether there are differences in the income smoothing practice before and during the Covid-19 and to examine whether there is an effect of firm size, debt, and profitability on income smoothing practice before the Covid-19 (2017-2019), during the Covid-19 (2020-2021), and before and during the Covid-19 (2017-2021). The population of the study is all sub-industrial business entities providing health and pharmaceutical services on the IDX (Indonesian Stock Exchange). The sampling technique used was non-probability purposive sampling. The number of samples is 11 business entities. To test whether there are differences in income smoothing practice before and during the Covid-19, the Wilcoxon Signed Rank Test was used. Meanwhile, to examine the effect of firm size, debt, and profitability on income smoothing practice, binary logistic regression was used. The results of descriptive statistical analysis show that there is an increase in income smoothing practice during the Covid-19 compared to before the Covid-19. However, the results of the Wilcoxon Signed Rank Test show that there is no significant difference between the income smoothing practice before and during the Covid-19. The results of binary logistic regression show that firm size, debt, and profitability have no effect on income smoothing practice during the Covid-19 (2020-2021). While the period before the Covid-19 (2017-2019) and the period before and during the Covid-19 (2017-2021) firm size and profitability did not have a significant effect on income smoothing practice, but the debt had a significant effect on income smoothing practice.

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“…In the 2000s, the AI used by auditors expanded; this is due to the increase in the trust and auditors to use the technologies to accomplish work activities. The AI expands the scope of CPA firms' services (Manita et al, 2020) improves auditor decision making and judgment (Zhang, 2019), leverages auditors' ability to expect the clients' going concern (Muñoz-Izquierdo et al, 2019), and helps auditors to reach reliable and accurate opinion (Cičak & Vašiček, 2019;Goryachikh et al, 2019;Sun, 2019).…”

Section: Emerging Technologies In Auditing and Assurancementioning

confidence: 99%

Audit and tax in the context of emerging technologies: A retrospective analysis, current trends, and future opportunities

Atayah¹,

Alshater²

2021

IJDAR

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This study aims to review the existing literature on audit and tax in the context of emerging technologies, besides providing future research agenda. A meta literature approach by combining bibliometric and content analysis was adopted to analyze 154 relevant English articles published in Scopus indexed journals, published over the last 35 years. Using RStudio, VOSviewer, and Microsoft Excel. Quantitative findings reveal that the USA is the top contributor and the most cited in the world. Brigham Young University, on the institutional level, is the most relevant affiliation. Concerning publication number, the Journal of Emerging Technologies in Accounting is the most relevant source. At the same time, the most cited source is the Decision Sciences journal. While the most prolific author is Miklos Vasarhelyi. Moreover, the emerging technologies, including big data, blockchain, and artificial intelligence, have significantly drawn accounting scholars interest from 2015 and thereafter. From the perspective of qualitative findings, the main focus shows that employing advanced technologies offers promising opportunities to mitigate the risk of tax evasion and enhance the auditors' efficiency. The content analysis reports two mainstreams tax and audit; each one is classified into three sub-streams, big data, artificial intelligence, and blockchain. This study contributes to present a clear and coherent understanding of the relevant exact literature and propose future research. However, the study review confines only on audit and tax fields, relying on the Scopus database.

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Determining the Level of Accounting Conservatism through the Fuzzy Logic System

Cited by 11 publications

References 46 publications

Why Nonfinancial Reporting Matters?

Why Nonfinancial Reporting Matters?

Pengaruh Ukuran Perusahaan, Utang, Profitabilitas Terhadap Praktik Income Smoothing Sebelum dan Saat Pandemi Covid-19

Audit and tax in the context of emerging technologies: A retrospective analysis, current trends, and future opportunities

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