Main Determinants of Financial Reporting Quality in the Lebanese Banking Sector

Mahboub, Rasha Mohamad

doi:10.35808/ersj/922

Cited by 49 publications

(48 citation statements)

References 54 publications

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“…No assurance is a service produced by a public accountant in which it does not imply an opinion, a negative belief, a summary of the findings, or any other form of confidence as provided when providing assurance services. The types of no assurance services generated by public accountants are a compilation services, tax services, consultancy services (Quik et al, 2013;Mahboud, 2017).…”

Section: Non-audit Servicesmentioning

confidence: 99%

Audit Tenure and Quality to Audit Report Lag in Banking

Wiyantoro¹,

Usman²

2018

ERSJ

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This study aims to examine the effect of audit tenure, audit quality, and Non-Audit Service on audit report lag (ARL). The authors will test how the influence of industry specialization auditor moderates the relationship between tenure audit with audit report lag and test how the influence of auditor specialization industry moderates the relationship between audit qualities with audit Report lag on banking companies in Indonesia. This study uses secondary data derived from the annual financial statements of listed companies listed on the Indonesia Stock Exchange between 2012 and 2016. This research uses purposive sampling method and uses multiple linier regression analysis. The results of this study indicate that tenure audit has a negative and significant impact on audit report lag. Quality audit has a negative impact on audit report lag. Non-audit services have a negative effect on audit report lag. The industry specialist auditor moderates the relationship between tenure audit and audit report lag. And the industry specialization auditor moderates the relationship between audit quality and audit report lag.

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Section: Non-audit Servicesmentioning

confidence: 99%

Audit Tenure and Quality to Audit Report Lag in Banking

Wiyantoro¹,

Usman²

2018

ERSJ

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“…A survey conducted by indicates that the majority of consumers will leave a product that has a bad image or reported negated. Many benefits obtained by the company by implementing CSR, among other products will be preferred by consumers, companies and interested investors (Morais Pereira et al, 2018;Mahboud, 2017).…”

Section: Conceptual Frameworkmentioning

confidence: 99%

The Importance of Corporate Social Responsibility and Financial Performance for the Value of Banking Companies in Indonesia

Susilo¹,

Chandrarin²,

Triatmanto³

2019

IJEBA

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Findings: The results show that corporate social responsibility and financial performance have influenced the value firm of banking companies in Indonesia. Practical Implications: Indonesian banks must strengthen their capital structure and improve efficiency in order to compete with foreign banks. The company's goal is to increase the company's value or the growth of the company. Originality/Value: The results highlighted that the higher the value of corporate social responsibility issued by the company the better the performance of the company, the better the value of firm generated by Indonesian Banking companies.

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“…Now, there is no dilemma that Joint Stock Companies were created from special economic needs since other forms could not meet the specific needs of trade associations in order to carry out a particular trading activity commonly, under the same company (Woodward, 2014). Economic activities of modern business involve a large concentration of capital in order for the business enterprises to be successful (Morais Pereira and Candeias Bonito, 2018;Arize et al, 2018;Mahboud, 2017;Valencik and Cervenka, 2016).…”

Section: Introductionmentioning

confidence: 99%

Joint Stock Companies in Kosovo’s Financial Market: Problems with the Legal Framework

Krasniqi¹

2019

IJEBA

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The purpose of this paper focuses on the review of some legal features that prevent the extension and development of a joint stock companies in Kosovo. Design/Methodology/Approach: The issue has been analyzed by comparing the legislation with several countries in the region alongside by identifying some of the substantial factors of why such a small number of joint stock companies are established in the business practice in Kosovo in relation to other countries, and once they are established, they are even less operative and operational. Findings: Joint stock companies are established by the Law on Business Organizations, but denomination of titles by them should be regulated by the Law on Securities, in which case in Kosovo this regulation has not been issued nor harmonized. Practical Implications: In fact, this phenomenon is in contrary with the extent and role of joint stock companies in developed market economies. Originality/value: Disadvantages of these companies in our country are mainly related to the lack of law on securities, consequently also the regulatory institutions that cover this sector.

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Main Determinants of Financial Reporting Quality in the Lebanese Banking Sector

Cited by 49 publications

References 54 publications

Audit Tenure and Quality to Audit Report Lag in Banking

Audit Tenure and Quality to Audit Report Lag in Banking

The Importance of Corporate Social Responsibility and Financial Performance for the Value of Banking Companies in Indonesia

Joint Stock Companies in Kosovo’s Financial Market: Problems with the Legal Framework

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