There is a worldwide debate regarding the implementation of IPSAS due to the potential obstacles that may face governments when they start moving to the full accrual basis. Of equal importance is that each country has its own needs and thus it must be examined separately to find out the factors that may motivate or limit the effective adoption of IPSAS. This study, therefore, aims to explore the key success factors when it comes to adopting IPSAS in Jordan. A 39-item questionnaire was devised and sent to 500 employees who were working in public entity departments. Only 326 questionnaires were returned, yielding a response rate of 65.2%. The results suggested that the most important factors were local legislation and the infrastructure, while the training of staff came at the bottom of list. These results are important to regulators for drawing up a clear road map for transferring fully to IPSAS.

The purpose of this study is to verify the impact of international financial reporting standards (IFRS) adoption on the quality of accounting performance and efficiency of investment decisions in the Saudi business environment as an emerging economy. In this study, content analysis approach is adopted for examining the annual reports of Saudi companies listed in Saudi stock exchange market during two periods: the pre-adoption of IFRS period during the year of 2016 and the post-adoption of IFRS period during the period 2017-2018. The study uses accounting information, accounting conservatism, earning management as alternative variables of accounting performance quality. In addition to accounting profit quality, liquidity and cost of capital are also used as alternative variables for the efficiency of investment decisions. The study finds that there was a positive impact of IFRS adoption on the quality of accounting performance, since it was positively related to both the qualitative characteristics of information and accounting conservatism, while it was negatively related to earning management. IFRS also improves the efficiency of investment decisions, as it was positively related to both profit quality and liquidity while it was negatively related to cost of capital.

Highly qualified auditors have been considered essential in an accountant firm; however, the higher their competence are, the higher the tendency they move to another organization. The aim of the research was to analyze the role of religious control in mediating the effects of professional commitment and organizational commitment to auditors’ turnover working in public accountant firms in Indonesia. The research sample was 401 respondents chosen by accidental sampling based on their answers sent by emails. The tool of analysis was structural equations model calculated by using SPSS program. The results show that religious control reduced auditors’ turnover directly and mediated the effect of professional commitment on auditors’ turnover. Professional commitment and organizational commitment could not reduce auditor turnover, and religious control was not able to mediate the influence of organizational commitment on turnover of the auditors. The theoretical implications of this research enriching behavioral accounting and auditing literature and the practical implications of giving policy consideration to the head of the public accounting firm.

Development of modern theoretical and methodological approaches and practical recommendations, which would take into account the specifics of the functioning of the financial system of Ukraine in general and its key elements under conditions of formation of a democratic society, macro-financial instability and geopolitical challenges, may ensure the financial security of joint-stock companies in the context of adapting them to the current realities of financial and economic activities. This paper analyzes the financial security risks of joint-stock companies by their individual components, which are manifested in the decrease or increase of the values of the respective indicators relative to the optimal ones, established by the questionnaire, and identified risk-forming factors. The emphasis is placed on the need to evaluate the extent of the impact of comprehensive restraining and stimulating financial risk to reflect the efficiency of formation and use of financial resources of joint-stock companies. Despite this, the need to determine the integrated financial risk, which shows the magnitude of the reduction of the desired level of financial security for a certain period, is justified. Developed and tested complex methodological approach for the analysis of financial risks of joint-stock companies under the uncertain conditions and lack of statistical data for analysis, is a symbiosis of normative and fundamental approaches and substantiated by the synthesis of statistical, expert methods of scientific research and basic provisions of fuzzy logic theory. Using this approach allows us to identify and clearly visualize the scope of risk, to assess the extent of the impact of particular risk factors in a specific period and to determine the integral amount of risk, which allows to calculate the degree of reduction of financial security of joint-stock companies over a period of time.

Financial behavior can be defined as any behavior associated with money management. It has an important role in achieving someone’s financial wellbeing. This study aims to determine the factors of financial behavior in households based on the case in Indonesia. The study uses 229 samples collected with a convenience sampling technique. The primary data is collected by applying an online survey. The measurements of financial behavior consist of 21 indicators. Based on factor analysis, five factors of financial behavior are formed. The first factor is long-term planning, followed by short-term planning, saving behavior, the use of financial advisers, and undesirable behavior.

The financial size of the firm can be defined based on sales, working capital (WC), and total assets of the business organization. Two terms i.e. liquidity and solvency are to be used to measure the paying ability of the business. The liquidity is a short-term approach while solvency is the long-term approach of redemption of long-term debts (LTDs). The study investigates the relationship between size determinants and solvency of the Indian pharmaceutical business organization as few studies available that explain the relationship between the size of the firm and solvency in the pharmaceutical industry. The study considers the data of the selected pharmaceutical companies in India for the period 2013-2018. Two approaches are to be used to analyze the solvency i.e. solvency against ownership and solvency against the total assets (TA). Ratio analysis is the basis of the study and Spearman’s rank correlation is calculated to get the relative relationship between size and solvency of the Indian pharmaceutical companies. The result of the relative study shows the positive and moderate correlation between the size determinants and solvency of the Indian pharmaceutical companies.

This study aims to investigate the effects of experience and gender of the managers on the relationship between internationalization and business performance of manufacturing firms in Turkey. Based on data collected by the World Bank for 263 manufacturing enterprises in Turkey and by regression estimation, the results show that the relationship between internationalization and firm performance was enhanced when the manager had more years of experience. In contrast, this relationship will be reduced when the business has a female executive manager. The result adds to the empirical evidence and reinforces the theory of internationalization, especially in transition economies. The implications of the research are to help policymakers to promulgate appropriate policies to support and accelerate the internationalization of businesses.

The purpose of this study was to analyze the role of interpersonal communication in moderating the influence of work competence and work stress on employee performance. The research object was the employee of PT. Bank Rakyat Indonesia (Persero) Tbk. in Rengat branch. The samples of this research were 103 employees and the sampling was applied using saturated sampling technique. This study used a closed questionnaire and the data from the questionnaire were processed using SmartPLS 3.0. The results of this study were: (1) Competency variable had a significant effect on employee performance, (2) Work stress variable had no effect on employee performance, (3) Interpersonal communication variable did not moderate the influence of work competence on employee performance, and (4) Interpersonal communication variable moderated the influence of work stress on employee performance of PT. Bank Rakyat Indonesia (Persero) Tbk. in Rengat branch.

The study aims to explore the impact of internal social capital banking on the operations of commercial banks in Vietnam. The study is executed in two phases. Phase 1 uses the expert method to build scales and design survey questions. In phase two, scale test and structural equation model analysis (SEM) are performed with a sample of 243 questionnaires for directors and deputy directors of branches of 32 commercial banks in Ho Chi Minh City. It also analyzes the contribution of the structure of the relational network within the bank and the quality of the relational network. The research results show that internal banking social capital affects all three operations; namely mobilization, lending and service provision of the banks. Based on the research results, the study proposes an analytical framework to improve the quality of internal banking relationships.

Financial information that meets the user’s requirements must be accurate, sufficient, timely and reliable. Consequently, national laws and international auditing standards require the auditor to provide confidence in the audited financial information. To achieve this, the auditor independence must be ensured. The objective of this study is to identify factors affecting the auditor independence in financial statements audit in Vietnam. The identified factors are audit tenure; the provision of non-audit services; economic dependence; employment with audit clients; competition within the external audit market; the risk to the auditor from the provision of poor-quality audit services, and the disclosure of financial relations. Data of the study were collected through a survey of auditor, audit firms and users of financial statements such as managers, investors, accountants, etc. The findings are the basis for proposing recommendations to more enhance the auditor independence and audit quality in financial statements in VietNam.