Earnings response coefficients of OECD banks: Tests extended to include bank risk factorsAbstract We investigate two issues: Do share prices of banks in European markets respond to unexpected accounting earnings disclosures? Are share prices as well as unexpected earnings changes correlated with bank-relevant risk factors? Results reveal that bank share prices respond to unexpected earnings changes at the time of accounting reports in the same manner as the shares of the more widely-researched non-bank firms.Apart from finding significant earnings response coefficients in eight countries, we find credit risk, price risk, exchange rate risk, and solvency risk are significantly correlated with share price changes. Third, three bank risk factors are significantly correlated with unexpected earnings changes. These results are obtained after corrections for several statistical and econometric problems so our reported parameters are robust, certainly more so than in earlier studies using ordinary least square regressions. These new findings extend earnings response literature to several banking sectors, and also identify bank's key risk factors.

This study is an empirical examination on the relationship between oil price volatility and earnings management in the oil and gas industry, moderated by price-setting abilities of OPEC (Organization of Petroleum Exporting Nations) and price taking abilities of Non-OPEC countries. This study tests discretionary, income-decreasing, current and non-current accruals as a proxy of earnings management. A total sample of 209 firm-year observations from 2008 to 2018 of listed oil and gas firm is collected from the Thomson Datastream database. To incorporate the moderation effect, the samples were divided into two sub-groups, OPEC and Non-OPEC using reserve to production ratio.  Firm attributes are included in the analysis as the constant variable such as leverage, current ratio, EBITDA and Growth. The initial results show that, overall, the interaction effect between OPEC/Non-OPEC and oil price volatility is positive and significant to discretionary and income-decreasing accruals. Data samples are limited while comparing OPEC and Non-OPEC countries as not every oil and gas company in OPEC are listed companies and their information is heavily protected. This study contributes to extant earnings management literature regarding political cost, which remains a significant concern to oil and gas companies worldwide.

SULAM, a service-based learning approach, was launched on the 13th of April 2019 by the Ministry of Education Malaysia, and the Institute of Higher Learning (IHLs) in Malaysia began to respond to it as part of the new competency requirements. The School of Business and Economics (SBE) at Universiti Putra Malaysia is genuinely active in integrating community service activities in their programs including accounting degrees. Since the Accounting program is said to give very little attention on instilling values, ethics, and integrity, it has been proposed to integrate SULAM into the accounting program to particularly enhance generic skills. Among the subject that is suitable to integrate this approach are Business Ethics and Corporate Governance. Corporate Social Responsibility can be chosen as a proxy of the service-based learning approach. Based on the experiential learning theory, this paper offers the conceptual framework regarding the moderating effect of CSR experiential learning approach (as a proxy of SULAM) in the relationship between the theory of knowledge on ethics and generic skill enhancement for future studies. Knowledge in the course contents will become an independent variable (theory of knowledge) including the concept of CSR and human governance. CSR activity is a moderator and generic skill including emotional intelligence as an extra element will be treated as a dependent variable. The knowledge of course content propose to be measured by a questionnaire or test given to students (pretest, before being involved in the CSR activities), CSR activities can be measured by types such as philanthropy, environment conservation, diversity and labor practices, and volunteerism. The dependent variable which is a generic skill can be measured by performance in post-test for enhancing of knowledge or questionnaire with the same participants or evaluation made by a coordinator in certain industrial players.

This study examines the perception of accounting students in Malaysia towards the accounting profession and whether these perceptions are influenced by the gender and student categories (secondary school and undergraduates). This study was a cross-sectional survey of 156 undergraduate accounting students from School of Business and Economics, Universiti Putra Malaysia (UPM) and 115 secondary school accounting students from Sekolah Agama Menengah Tinggi Tengku Ampuan Rahimah (SAMTTAR). A self-administered structured questionnaire was developed to collect primary data. Data were analyzed using descriptive statistics such as mean, and Mann-Whitney test through SPSS 22. The results of this study show that, generally, female respondents have higher perception on accounting job requirement and reputation compare to male respondents. Additionally, undergraduate students have a higher perception on the accounting job requirement and negative behaviour of accountant compare to secondary school student. This research contributes to the academic debate surrounding the concerns of the future of accounting profession. It also provides an idea to the accounting regulatory body, professional accounting bodies, and educators as well other stakeholders to look on the job requirement and improvement on the negative image of accountant for the benefit of the profession in Malaysia.