Factors Determining Financial Reporting On The Internet By Banks In Bahrain

Joshi, Prem Lal; Al-Bastaki, Hasan

doi:10.19030/rbis.v4i3.5407

Cited by 3 publications

(2 citation statements)

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“…Results of their research indicated that reporting practices of banks were different among the observed countries and that there was a positive relationship between the size of the bank and the level of disclosure. In [13] analyzed the factors affecting the Internet financial reporting of banks in Bahrain. By applying the method of discriminant analysis the authors came to conclusion that the financial reporting on the Internet was most affected by the size of the bank.…”

Section: Previous Research On Internet Financial Reporting Of Banksmentioning

confidence: 99%

Determinants Of Internet Financial Reporting Of Croatian Banks – Panel Analysis

Pervan¹,

Bartulović²

2017

KSS

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In the recent years, reporting and transparency of banks is in the focus of national and international regulators and their aim is to increase the transparency of financial institutions in order to strengthen stability of the banking system. In this paper, the authors used dynamic panel analysis in order to analyze the practice of Internet financial reporting of Croatian banks in the period from 2010 to 2014. Research of Bank's Internet financial reporting practices was carried out at two levels. At the first, descriptive level, the goal of the research was to determine the level as well as trends of Internet financial reporting of 27 Croatian banks during the observed period. It is assumed that the level of Internet financial reporting during the analyzed period increased as a result of stricter regulations in the financial sector. In order to measure the level of financial reporting by banks, Bank Internet financial reporting score was developed on the basis of 45 elements -criteria which are divided into two groups: financial reporting (20 elements) and corporate governance and risks (25 elements). The second goal of the research was to determine factors that significantly affect the practice of Bank Internet financial reporting in Croatia. The authors applied dynamic panel analysis in order to determine the impact of size, profitability, adequacy of capital and ownership structure on the level of Internet financial reporting of banks.

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Section: Previous Research On Internet Financial Reporting Of Banksmentioning

confidence: 99%

Determinants Of Internet Financial Reporting Of Croatian Banks – Panel Analysis

Pervan¹,

Bartulović²

2017

KSS

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“…Pirchegger and Wagenhofer (1999) find that whereas firm size and profitability affect the IFR of Austraian companies, they do not affect German companies' IFR choices. Joshi and Al-Bastaki (2000) survey the current state of Internet usage by a sample of 35 banks in Bahrain. Their study finds that large size banks have been using their websites of financial reporting purposes.…”

Section: Relationship Studiesmentioning

confidence: 99%

A Review of E-Financial Reporting Research

Khan¹,

Ismail²

2012

JIEBS

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Internet is a very exciting medium to look into especially with regards to presentation, disclosure and financial reporting. The Internet also has become one of users' most frequently used sources of information. Consistent with the innovation of the Internet as a cheap but powerful communication device, disclosure of financial and non-financial information on the Internet is becoming an increasingly popular subject of research. Internet reporting or e-reporting is a very powerful and useful tool for financial reporting information. Internet Financial Reporting (IFR) has become quite a trendy practice of communicating with stakeholders in recent times. World Wide Web (WWW) technologies are extensively used by ever-increasing number of companies around the world. A growing percentage of those companies have created and promoted websites on the Internet. There have been tendencies to disseminate information on their websites, including financial data, financial performance, social and environmental issues, corporate information, corporate governance, marketing and other information. At this point, a significant amount of academic research has been established in the area of IFR in developed countries such as the United States, United Kingdom and other European countries. On the contrary, very few studies are carried out in developing countries. Previous IFR studies are divided into three main groups: single-country studies, multi-country studies and international studies. Methodologically, studies on IFR are categorized into three main groups: descriptive research, comparative research and explanatory research. This paper seeks to contribute to the existing body of knowledge concerning online financial reporting by reviewing and documenting the research of IFR.

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Does financial reporting quality matter for the auditee characteristics-audit fees relationship? Evidence from an emerging market

Elswah,

Abozaid,

Diab

2024

JFRA

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Purpose The various factors influencing audit fees are still unclear, which may undermine the possibility of attaining fair audit pricing. Against this concern, this study aims to investigate the relationship between the auditee’s corporate characteristics and audit fees. In addition, it reveals if accounting comparability, as a proxy for financial reporting quality, mediates such a relationship by bringing evidence from an emerging market. Design/methodology/approach This study depends on data from nonfinancial companies listed on the Egyptian stock exchange from 2016 to 2019. It adopts multiple regression models to test the impact of corporate characteristics and accounting comparability on audit fees and uses path analysis to test the indirect effect of the audit clients’ characteristics on audit fees through accounting comparability. Findings The authors found a significant positive (negative) effect of firm profitability on audit fees (accounting comparability). Further, accounting comparability has a significant negative effect on audit fees. The authors also found that accounting comparability partially mediates the significant relationship between profitability and audit fees. However, the authors found no significant association between leverage and audit fees. Finally, the authors found that accounting comparability does not mediate the relationship between leverage and audit fees. Practical implications This study’s findings can benefit audit practitioners in Egypt by showing the main factors affecting audit fees, especially audit clients’ attributes. The current findings also guide professional bodies responsible for issuing accounting and audit standards regarding the importance of financial reporting quality for audit pricing decisions. Originality/value This study contributes to the literature by examining the mediating effect of accounting comparability concerning the corporate characteristics-audit fees relationship in developing African countries such as Egypt. This study’s findings can benefit audit practitioners in Egypt by showing the main factors affecting audit fees, especially audit clients’ attributes. The current findings also guide professional bodies responsible for issuing accounting and audit standards regarding the importance of financial reporting quality for audit pricing decisions.

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Factors Determining Financial Reporting On The Internet By Banks In Bahrain

Cited by 3 publications

References 0 publications

Determinants Of Internet Financial Reporting Of Croatian Banks – Panel Analysis

Determinants Of Internet Financial Reporting Of Croatian Banks – Panel Analysis

A Review of E-Financial Reporting Research

Does financial reporting quality matter for the auditee characteristics-audit fees relationship? Evidence from an emerging market

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