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Travel Survey Methods
Type: Book
ISBN: 978-0-08-044662-2

Book part
Publication date: 23 August 2021

Mohammad Nurunnabi

The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for…

Abstract

The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Prior research overwhelmingly supports that the IFRS adoption or effective implementation of IFRS will enhance high-quality financial reporting, transparency, enhance the country’s investment environment, and foreign direct investment (FDI) (Dayanandan, Donker, Ivanof, & Karahan, 2016; Gláserová, 2013; Muniandy & Ali, 2012). However, some researchers provide conflicting evidence that developing countries implementing IFRS are probably not going to encounter higher FDI inflows (Gheorghe, 2009; Lasmin, 2012). It has also been argued that the IFRS adoption decreases the management earnings in countries with high levels of financial disclosure. In general, the study indicates that the adoption of IFRS has improved the financial reporting quality. The common law countries have strong rules to protect investors, strict legal enforcement, and high levels of transparency of financial information. From the extensive structured review of literature using the Scopus database tool, the study reviewed 105 articles, and in particular, the topic-related 94 articles were analysed. All 94 articles were retrieved from a range of 59 journals. Most of the articles (77 of 94) were published 2010–2018. The top five journals based on the citations are Journal of Accounting Research (187 citations), Abacus (125 citations), European Accounting Review (107 citations), Journal of Accounting and Economics (78 citations), and Accounting and Business Research (66 citations). The most-cited authors are Daske, Hail, Leuz, and Verdi (2013); Daske and Gebhardt (2006); and Brüggemann, Hitz, and Sellhorn (2013). Surprisingly, 65 of 94 articles did not utilise the theory. In particular, four theories have been used frequently: agency theory (15), economic theory (5), signalling theory (2), and accounting theory (2). The study calls for future research on the theoretical implications and policy-related research on disclosure and transparency which may inform the local and international standard setters.

Details

International Financial Reporting Standards Implementation: A Global Experience
Type: Book
ISBN: 978-1-80117-440-4

Keywords

Book part
Publication date: 8 January 2021

Josiline Phiri Chigwada

A study was done to document the standards that should be adhered to by library and information professionals in Zimbabwe to assure quality in service provision in order to meet…

Abstract

A study was done to document the standards that should be adhered to by library and information professionals in Zimbabwe to assure quality in service provision in order to meet the sustainable development goals. A literature review and web content analysis were done to unpack the various standards that all types of libraries should consider from library buildings, service provision, qualifications and accreditation of library and information science schools and professionals, and assessing the impact of libraries in the communities that they are serving. The findings review that there are international and national standards from various governing bodies that should be considered in library and information service provision. The author recommends the implementation of these standards in all the libraries to assure quality in library and information service provision.

Abstract

Details

Quality Control Procedure for Statutory Financial Audit
Type: Book
ISBN: 978-1-78714-226-8

Book part
Publication date: 28 September 2020

Nowadays, the higher education institutions (HEIs) of Thailand are affiliated by the Ministry of Higher Education, Science, Research and Innovation and other relevant Ministries…

Abstract

Nowadays, the higher education institutions (HEIs) of Thailand are affiliated by the Ministry of Higher Education, Science, Research and Innovation and other relevant Ministries which connects the state-of-the-art technology/facilities to all academic programmes at HEIs. Thailand has been successful in the growth in access to higher education across the country, but there are many specific requirements to improve the accountability of higher education system in the nation across many decades. This paper provides an introduction of holistic information about Thailand’s higher education system. It then describes an overall picture of developing and managing the quality assurance (QA) of Thai higher education. It also points to the details of criteria, processes, and systems which were adopted into the model of QA such as higher education standards, accreditation process of curriculum, Thailand Qualifications Framework, as well as provides the linkage between national education act, policy and standards, QA, feedback for continuous improvement as the key component of QA in the educational system. Finally, the paper presents the challenges and opportunities in the rapid change of the twenty-first century and globalisation as the main points and crucial factors requiring Thai HEIs to continue improving their quality effectively.

Details

From Pedagogy to Quality Assurance in Education: An International Perspective
Type: Book
ISBN: 978-1-83867-106-8

Keywords

Book part
Publication date: 28 September 2020

Nükhet Çıkrıkçı

In this chapter, Turkish educational system and institutional quality assessment initiatives of education are explained. And also, the relationship between educational quality

Abstract

In this chapter, Turkish educational system and institutional quality assessment initiatives of education are explained. And also, the relationship between educational quality assurance (QA) in Turkey and issues of effective schooling is summarised in terms of Turkish literature.

Education is widely accepted as a lifelong process. The school is an institution established in order to provide qualified education which contains complex and more abstract knowledge and ideas as well as literacy and simple numerical skills to the students. Each country has basically established education systems and educational institutions to ensure social integration, continuity and stability, and to sustain the social and cultural heritage of a society. Education in Turkey is one of the state’s basic functions according to the constitution and performed under the supervision and control of the state with the declaration of the Republic of Turkey. Ministry of National Education is responsible for the implementation of all education activities centrally managed in the Republic of Turkey. Higher Education Council (YÖK) is responsible for the management and thus the quality processes of the higher education institutions in Turkey. Two major attempts in this perspective are YÖK, which assesses the institutions with standards which are coherent with international accreditation institutions, and Higher Education Quality Council (YÖKAK), an independent and specific council which is established by YÖK. YÖK and YÖKAK are governmental-based quality-assessment institutions. Association for Evaluation and Accreditation of Teacher Colleges’ Educational Programs (EPDAD) is also an independent institution for quality assessment of education faculties which focusses on teacher training and education. The purpose of EPDAD is to strengthen the student learning in formal training and to ensure the quality standards for candidate teachers. Any undergraduate programme which meets the standards of EPDAD is accredited for three years. Standards of EPDAD are detailed in this chapter.

Details

From Pedagogy to Quality Assurance in Education: An International Perspective
Type: Book
ISBN: 978-1-83867-106-8

Keywords

Abstract

Details

More Accounting Changes
Type: Book
ISBN: 978-1-78635-629-1

Book part
Publication date: 3 September 2014

Orhan Akisik

This paper explores the relationship between foreign direct investments and financial reporting changes via financial development in 12 Latin American countries during the period…

Abstract

Purpose

This paper explores the relationship between foreign direct investments and financial reporting changes via financial development in 12 Latin American countries during the period from 1997 to 2010.

Methodology/Approach

In order to control the possible endogeneity problem, the Generalized Method of Moments (GMM) estimation technique has been conducted using country-level panel data obtained from the World Development Indicators website.

Findings

The empirical analyses provide evidence that international accounting standards have a significant effect on foreign direct investments. However, financial development associated with such standards reduces this positive effect. This is an important finding, suggesting that investors are likely to prefer portfolio to direct investments in Latin American financial markets that require or permit the use of international accounting standards.

Research Implications

The conclusions that have been drawn from this study are important for investors, creditors, and regulators. Although international accounting standards appear to affect foreign investments, there could be a lack of adaptation of these standards to specific economic environments due to cultural, educational, and economic factors. Therefore, firms, regulators, professional organizations, and accounting firms should make necessary arrangements so that the benefits of using these standards increase their costs.

Originality/Value

The study contributes to the international accounting literature by examining the effects of international accounting standards and financial development on foreign direct investments in Latin America.

Abstract

Details

Quality Control Procedure for Statutory Financial Audit
Type: Book
ISBN: 978-1-78714-226-8

Book part
Publication date: 30 November 2006

Anna Maria Tammaro

Why evaluate quality in Library and Information Science (LIS) schools? From a historical perspective, quality assurance always has been considered a strategic issue by LIS schools…

Abstract

Why evaluate quality in Library and Information Science (LIS) schools? From a historical perspective, quality assurance always has been considered a strategic issue by LIS schools for improvement of the teaching and learning experience and for accountability. Internationalization has added a new role to quality assurance in LIS. In terms of the context of the World Trade Organization General Agreement on Trade in Services (WTO-GATS), LIS is increasingly recognized as part of the knowledge sector. The WTO-GATS has approved a multilateral framework that sets out rules for the conduct of international trade in services, including educational services. The GATS includes both general rules—for example, those related to the transparency of trade-related regulations—and a framework for specific commitments under which countries choose whether, and under what conditions, to allow access to their markets for foreign suppliers. The provisions in the GATS related to trade regulations and ways countries choose to allow access to their markets are relevant to the recognition of international standards or qualifications for professionals. Although not mandatory, international standards are encouraged, both for quality assurance of LIS school offerings in general, and for recognition of a specific LIS school outside its home country. Additionally, in the context of an increasingly internationalized job market, employers need reliable information on how to evaluate specific higher education degrees and assess degrees recognized and granted in their domestic market. The goals are to facilitate the mobility of students and to increase employability. The need to reinforce the comparability of higher education internationally through quality assurance systems is now becoming more pressing.

Details

Advances in Librarianship
Type: Book
ISBN: 978-1-84950-007-4

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