Effective Corporate Governance and Financial Reporting in Japan

Rahman, Khondaker Mizanur; Bremer, Marc

doi:10.21315/aamjaf2016.11.s1.5

Cited by 4 publications

(4 citation statements)

References 6 publications

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“…The conclusion that good corporate governance practice has a positive relationship on audit quality, it is supported the previous research by (Beisland et al, 2015;Collier & Gregory, 1996;Gul & Leung, 2004;Makni et al, 2012). And also this empirical research found in line by a previous empirical study by Carcello et al, 2010;Riguen et al, 2018 stated that good corporate governance structure demands better audit quality and more trusted financial report (Rahman & Bremer, 2016) and it is reflecting of audit quality of financial report.…”

Section: Analysis and Resultssupporting

confidence: 81%

“…The results of our study provide empirical research that corporate governance positively correlation on audit quality, which can be explained that good corporate governance structure positive and demand better audit quality (Beisland et al, 2015;Carcello et al, 2010;Collier & Gregory, 1996;Gul & Leung, 2004;Makni et al, 2012;Riguen et al, 2018) and more trusted financial report (Rahman & Bremer, 2016).…”

Section: Discussionsupporting

confidence: 51%

“…Because corporate governance and good audit quality are crucial factors in the sustainability of the company's operations and maintaining trust from the investor community. Rahman & Bremer (2016) states that good corporate governance will produce accurate and trusted financial reports, while bad governance usually followed by the practice of corporate scandals, fraud and fraud that will deliver financial reports which are inaccurate and potentially can cause loss of trust in financial statements. Similarly, the role of external auditors, users of financial statements view the task of external auditors as not only seeing compliance with regulations and audit standards, but are expected to be able to detect and report fraud and fraud that can cause loss of trust in financial statements (Lee, Ali, & Gloeck, 2008).…”

Section: Introductionmentioning

confidence: 99%

“…Y. Lee & Jahng, 2008;Lin & Hwang, 2010;Park, Shin, & Suh, 2013;Velury, Reisch, & O'reilly, 2003;Yeoh & Jubb, 2001). Previous studies have shown that firms with stronger corporate governance structures require improved quality of audit (Carcello et al, 2010;Riguen, Kachouri & Jarboui, 2018) and have reported financial trust (Rahman & Bremer, 2016). In this context, the impact of corporate governance and quality of audit on microfinance sectors in the 70 developed countries was examined in research undertaken by Beisland et al (2015).…”

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

The Moderating Effect of Benevolence on the influence of Corporate Governance on Audit Quality

Sailendra

Murwaningsari

Mayangsari

et al. 2020

IJABIM

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In this study, we aim to examine the influence of corporate governance on the audit quality of financial report moderated by benevolence. The research data consisted of 320 observations from 80 public listed companies in the manufacturing industry from 2013-2016. The research model has been tested using a data pool, with statistics on Structural Equalization Modeling -Partial Least Square (SEM-PLS). The results of the study get empirical evidence that corporate governance has a positive effect on audit quality. While benevolence as an independent variable has a negative impact on audit quality, however, benevolence as a moderating variable strengthens the influence of corporate governance on audit quality. Likewise, SIZE as control variables have a positive effect on audit quality, but ROA no impact on audit quality and LEV have a negative impact on audit quality. The result of this study have implications for investors, company management and regulators, that good corporate governance is inseparable from the benevolence of management in managing the company as a way to improve audit quality, is something essential and needs attention from all parties.

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Section: Analysis and Resultssupporting

confidence: 81%

Section: Discussionsupporting

confidence: 51%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

The Moderating Effect of Benevolence on the influence of Corporate Governance on Audit Quality

Sailendra

Murwaningsari

Mayangsari

et al. 2020

IJABIM

View full text Add to dashboard Cite

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Internal auditor competence and internal control: Improving internal audit quality to prevent fraudulent financial statements

Novatiani,

Kusumah,

Yadiati

et al. 2024

Cogent Business & Management

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The Role of Good Village Governance Implementation Towards Reducing Fraud Potential and Ensuring Effective Government Performance

Wahyudin

Mukhibad

Nurkhin

et al. 2020

HSSR

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Purpose of the study: This research aimed to examine the effect of Good Village Governance (GVG), external supervision, and citizen participation on the fraud potential in village funds management and its consequent impact on village government performance. Methodology:The sample studied involved 60 respondents including village officials in Demak Regency, Central Java, Indonesia. The data was collected. We use Structural Equation Model (SEM) and use WarpPLS tools to examine causality tests among variables. Main Findings:The results showed the implementation of GVG did not have a significant effect on the fraud potential in fund management while external supervision and citizen participation have a negative and significant effect. Furthermore, the GVG implementation and citizen participation were found not to have a significant influence on village government performance while external supervision and fraud have a negative and significant effect. Moreover, fraud has a very strong influence and it is the most dominant determinant of village government performance, therefore, it should be handled with serious attention.Applications of this study: External supervision of village fund management is needed to reduce fraud and improve performance. Besides, the implementation of GVG can also support improved village government performance. Novelty/Originality of this study:This research builds a model and examines the GVG concept model that can be a solution to the problem of fraud and the low performance of local governments in Indonesia.

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Effective Corporate Governance and Financial Reporting in Japan

Abstract: This paper examines corporate governance in

Cited by 4 publications

References 6 publications

The Moderating Effect of Benevolence on the influence of Corporate Governance on Audit Quality

The Moderating Effect of Benevolence on the influence of Corporate Governance on Audit Quality

Internal auditor competence and internal control: Improving internal audit quality to prevent fraudulent financial statements

The Role of Good Village Governance Implementation Towards Reducing Fraud Potential and Ensuring Effective Government Performance

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