This research examines the effects of role conflict and role ambiguity on internal auditor's work stress and the quality of audit recommendations. These relationships were tested based on the survey taken from 96 internal auditors who served at several state universities in Indonesia. The hypothesis testing technique used SmartPLS analysis. The results showed that role conflict has a positive effect on the quality of audit recommendations while role ambiguity has a negative effect. Role conflict and role ambiguity have a positive and significant effect on work stress. Other test results show that internal auditor work stress does not show an effect on the quality of audit recommendations. The practical implication of this research is that to reduce ambiguity in carrying out audit tasks and to improve the quality of audit recommendations, it is necessary to consider an adequate work environment, especially the availability and adequacy of information needed by internal auditors in completing monitoring tasks. The role of conflict due to the presence of more than one task can cause work stress, although it does not interfere with the quality of audit recommendations. Therefore, it is necessary to pay attention to the allocation of work time that is not carried out at the same time so that the workload causes work stress.

With the aim of determining the factors affecting the application of IFRS in teaching for universities and colleges with accounting and auditing training, the research was conducted at 30 universities, colleges with accounting and auditing majors, and 208 lecturers who are engaged in teaching accounting and auditing in Vietnam. Next, the study employed the method of regression analysis by PLS_SEM software to process and analyze the collected data. Research results show that eight factors are affecting the application of IFRS in teaching at universities and colleges in Vietnam in the order of influence from high to low, respectively (i) Training program; (ii) Teaching staff; (iii) Regulation on the application of IFRS of the Ministry of Finance; (iv) Request of the related parties; (v) Faculty/Institution administrators; (vi) Teaching aids; (vii) IFRS teaching methods and (viii) Learners (students, trainees). At the same time, the study also shows that the financial capability of the institutions does not affect the application of IFRS in teaching.

The advancement of digital technology encourages the growth of MSMEs transacting online. However, the phenomenon shows that the Indonesian tax ratio declines because the tax compliance increase rate does not accompany the potential tax base growth. This study analyzed the determining factors of tax compliance: tax knowledge, tax sanctions, peer influence, and the quality of tax authority services moderated by risk preferences. Because of the data analysis, it was discovered that only tax knowledge had a clear impact and risk preferences had no significant influence on the factors that influenced MSME tax compliance in digital transactions. Limited information circulating citizens about MSME-specific policies in digital commerce and rules that have not been communicated in online marketplaces are the main tasks for tax authorities in Indonesia. This study proposes a model of MSME's tax compliance in a digital transaction.

Judicial accounting outputs are reports that guide judges in conflicting parties over financial litigation, supporting judicial cases, and settling and resolving disputes. As a discipline, judicial accounting applies the science and knowledge of accounting, such as finance, taxation and auditing in the form in which the judicial accountant can provide his expert opinion, through the availability of a set of techniques in the field of fraud investigation and support of lawsuits, to investigate the allegations alleged by the relevant parties, especially those allegations related to the existence of fraud, as the objective of the judicial accountant will depend on the purpose of his assignment, including investigating the presence of fraud. The external auditor's reliance on the sampling method when checking financial disclosure and his lack of responsibility for detecting fraud highlights the importance of judicial accounting in detecting fraud by employing a set of techniques, to assist him in detecting fraud. The achievement of its objectives by the judicial accountant also requires set of characteristics such as education, training, diverse experience in the field of accounting, auditing and law, oral and written communication skills, and the ability to work in a team environment. Judicial accounting is based on a range of techniques, for instance, including Benford's law, computer-based audit tools, data mining and analysis to show the role of judicial accounting techniques in the judicial accountant’s awareness of his duties towards the external auditor in detecting fraud and its impact on developing his performance.

The aim of this article is to analyse the short-term solvency of large companies in the wine sector in the period 2014-2018, in two relevant Spanish wine-production areas and assess significant differences in time and between regions. Liquidity is a direct threat to the financial health of companies and is analysed using standard financial indicators and compositional data, in order to prevent the common outlier, non-linearity and asymmetry problems in standard financial ratios. The study shows that the compositional ratios are statistically more adequate and that the turnover indicator between operating cash inflows with respect to current investments and operating cash outflows with respect to current liabilities is a complementary indicator to standard cash flow ratios. Wineries in La Rioja have better liquidity than Catalan wineries in the period under study.

The term of audit expectation gap (AEG) was created nearly 50 years ago and has received the attention of many researchers. Despite a lot of research on AEG, the method of measuring AEG remains controversial. The number of studies which propose the method of measuring AEG is limited and there are many problems when applying these methods in empirical studies. Inherited from previous studies, this paper aims to develop a new method of measuring AEG and proves it by the results from the application of this method in empirical research in Vietnam. The article achieves two important results: (1) Proposing a new method of measuring AEG based on the Porter’s definition and structure of AEG; and (2) Proving the results from the application of the new method for measuring AEG by conducting empirical research in Vietnam.

This study aims to examine whether the dividend theories that were principally developed for non-financial companies in developed institutional environments can explain the dividend policies of banks in Palestine, an emerging market with a high level of uncertainty. It also aims to determine the main factors affecting the banks’ propensity to pay dividends and the banks’ dividend payout ratios. The study uses pooled Probit and ordinary least squares regressions to analyze 10 years of data from all listed banks in the Palestine Stock Exchange Market. The results indicate that agency cost, signaling, and regulatory pressure theories are valid for Palestinian banks. In addition, the analysis shows that bank size, profitability, and capital adequacy are the main positive determinants of Palestinian banks’ propensity to pay dividends and of the dividend payout ratios. Furthermore, after winsorizing the data, the results were found to remain consistent. Finally, the results of a general dominance analysis revealed that bank size is the most important determinant, followed by bank profitability and bank capital adequacy, all three of which positively influence dividend policy decisions in Palestinian banks. This study is among the first to investigate dividend policy determinants in the financial sector. Moreover, this study is conducted in Palestine, an emerging economy. Furthermore, unlike prior studies, this study considers banks’ propensity to pay dividends and banks’ dividend payout ratios concurrently when analyzing the dividend determinants in order to make a significant contribution to solving the dividend determinant puzzle.

The increasing phenomenon of the shadow economy is progressing dramatically in the absence of State culture among officials, whether legislators or implementers, in the absence or ineffectiveness of an organized production sector. Non-compliance with tax accounting procedures is one of the first problems generated by the shadow economy and most difficult not to include it in national output. The lack of tax commitment in the shadow economy leads to an annual tax gap of billions of dollars, if there is no logical interest on the part of the taxing bodies in developing countries, and if domestic and international tax provisions and legislation are not amended to consider of these important economic developments, and how to keep up with this. The issue of the shadow economy is thorny, and the practical way to raise the revenue needed to finance government spending on the goods and services required by society lies in the local and international tax treatment at the technical and legislative levels. Consequently, the current tax systems and their related regulations must be prepared, whether at the technical or legislative level, especially in light of the flow rate of oil barrels and the alternative if it comes into force. The taxation processes allow time to study the tax accounting and tax and take what suits the Saudi environment from them - lessons for the Kingdom of Saudi Arabia, Critical terms for research/shadow economy, tax regulations and systems, tax gab, tax accounting.

This study focuses on assessing the suitability and condition of various bankruptcy risk models applied to construction companies listed on the Vietnam Stock Market. In this study, the panel data were collected from the disclosed financial statements of the companies from 2012 to 2017. Through the assessment, bankruptcy risks are predicted for the companies that are experiencing initial signals such as delisting, compulsory supervision. In the next step, interviews were conducted to justify which of the following factors may indicate the companies at the risk of being bankrupted: asset management, capital structure, business size, and/or state management.

Corporate tax compliance has been an interest of policymakers in many countries. Taxes contribute the most to the government’s revenues in Vietnam in general and in Hung Yen in particular. Therefore, tax compliance of enterprises, including SMEs, attracts special concern of the Government and many localities. The objective of this study is to evaluate factors affecting tax compliance by examining 310 managers, tax accountants and accountants at SMEs in Hung Yen province. The survey data is collected by the statistical software SPSS 20. The experimental research results confirm that factors (the possibility of tax inspection, tax rates, tax penalties, and the complexity of tax policy, social norms and tax knowledge) have different influences on tax compliance in SMEs in Hung Yen province, Vietnam.