Social Responsibility Accounting, Disclosure and Real Practice: Evidence from Jordan

Shahwan, Yousef; Hamza, Mohyedin; Al-Fasfus, Fuad; Al-Ramahi, Nidal Mahmoud; Almubaydeen, Tareq Hammad

doi:10.55493/5002.v12i3.4441

Cited by 13 publications

(5 citation statements)

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“…Studies have suggested that identity verification is one of the factors suggested that can prevent academic fraud whereby it is used by the administration against impersonation during examination (Gathuri, Luvanda, Matende, & Kamundi, 2014;Saheed, Hambali, Adeniji, & Kadri, 2017;Shahwan et al 2022;Sinha, 2022). Impersonation is a significant risk of academic fraud (Erguvan, 2021).…”

Section: Literature Reviewmentioning

confidence: 99%

Factors Influencing Academic Fraud Prevention among Accounting Students

Ghani¹,

Azhar²,

Muhammad³

et al. 2023

R. Econ. and Finan.

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This study examines the factors influencing academic fraud prevention among the accounting students. Specifically, this study examines whether five factors namely, identification verification, monitoring, restroom visits procedures, punishment and embarrassment can prevent academic fraud. Using questionnaire survey on accounting students, this study shows that out of the five selected factors, monitoring and punishment significantly and positively influence academic fraud prevention. On the other hand, the other three factors namely, verification identification, restroom visits procedures and embarrassment do not significantly influence academic fraud prevention among the accounting students. The findings in this study shed some lights on the factors influencing academic fraud prevention among the accounting students. This study contributes to the university as well as other related parties in strategizing better controls to prevent academic fraud. This in turn will improve the quality of their graduates and eventually the image of universities.

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Section: Literature Reviewmentioning

confidence: 99%

Factors Influencing Academic Fraud Prevention among Accounting Students

Ghani¹,

Azhar²,

Muhammad³

et al. 2023

R. Econ. and Finan.

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“…In a recent study, Shahwan et al (2022) have done a content analysis of the annual reports of firms listed on the Amman Stock Exchange in order to measure the social responsibility accounting disclosures of these firms. Specifically, content analysis revolves around the notion, that is to access the social responsibility accounting disclosures on the basis of the imprints it has made about it in its published reports like annual reports, business responsibility reports, and sustainability reports (Anderson & Frankle, 1980;Ingram, 1978).…”

Section: Literature Review and Hypothesesmentioning

confidence: 99%

“…By these means, the literature concerning this phenomenon did not pick up. Also it was found that only two studies (Shahwan et al, 2022;AL-Hawatmah & Shaban, 2018) were conducted on the social responsibility accounting disclosures in Jordan but these studies were not focused on banks listed on Amman Stock Exchange. The above-mentioned literature makes it clear that the examination of social responsibility accounting disclosures in developing economies is missing and therefore research investigating this phenomenon among the listed banks on Amman Stock exchange is highly relevant.…”

Section: Introductionmentioning

confidence: 99%

The reality of social responsibility accounting in commercial banks listed on the Amman Stock Exchange

Alrawashedh

2023

Banks and Bank Systems

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The modern concept of social responsibility states that in the due course of business, enterprises should pay due attention to social interests of stakeholders as a whole as most of the decisions taken by a company affect all the stakeholders. Through these means, companies are now focusing on informing their stakeholders about their contribution to social responsibility through disclosures made in annual reports. In this direction, this study is being conducted with the aim of examining the social responsibility accounting disclosures (SRA) of the banks listed on the Amman stock market. The study analyzed data from 14 Amman Stock Exchange banks for ten years from 2012 to 2021. Data for the study were gathered from Amman Stock’s official website. The results of the study confirm that the extent of disclosures on SRA has been decreasing over the study period, and such a trend has been seen in all the four sub-dimensions (community, environment, employees, and stakeholders) of SRA. The results of the study confirm that social responsibility accounting disclosures differ significantly across the set of business characteristics like firm size, firm age, and equity ratio. The results also confirm a significant negative relationship between bank size and equity ratio with SRA and a significant positive relationship between age and profitability with SRA. The study results suggest that SRA disclosures should be increased both in terms of volume and pattern.

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“…From another point of view, it can be explained as the accountant's tendency to obtain a high degree of verification to recognize the good news which is greater than the degree of bad news recognition (Ekbal & Al-Qudah, 2014). Meanwhile, (Shahwan, et al, 2022;Al-Madbouli, 2017) believes that accounting conservatism is an accounting principle used by accountants to meet the state of uncertainty and as a consequence, prepare financial statements carefully. So that it does not result in an amplification of income or a reduction in expenses and obligations, and accountants' reliance on more evidence to recognize profits or gains compared to the evidence used to recognize expenses or losses.…”

Section: The Concept Of Accounting Conservatismmentioning

confidence: 99%

The Impact of Accounting Conservatism on Financial Performance in Services Companies Listed on Amman Stock Exchange

Al-Fasfus

Al-Rawashdeh

Al-Theebeh

et al. 2022

Acad. J. Interdiscip. Stud.

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This study aimed to identifying the impact of accounting conservatism on financial performance in services companies listed on Amman Stock Exchange, where the accounting conservatism was measured through the model of (Gvoly & Hyans, 2000), an approach that based on accruals, while the financial performance was measured through the return on equity (ROE), and earnings per share (EPS). And in order to achieve the objectives of the study, the descriptive and analytical approach was adopted, where the study was conducted on a sample of (23) service companies listed on Amman Stock Exchange during the period from 2015 to 2019. Also, in respect of analyzing the study data and test its hypotheses, the statistical analysis program (SPSS) was utilized, and simple regression equation was relied on in testing the hypotheses. Whereas, the major findings of the study are as follows: There is no statistically significant impact of the accounting conservatism on the financial performance with its indicators (rate of return on equity, and profit per share) in the services companies listed on Amman Stock Exchange. Meanwhile, the study recommended the necessity of urging the researched and listed services companies’ management on Amman Stock Exchange (especially those characterized by low accounting conservatism) to apply the principles and standards of accounting conservatism, due to the importance of these procedures on the quality of the financial reports and consequently the profits therein. Received: 23 March 2022 / Accepted: 30 June 2022 / Published: 5 July 2022

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Social Responsibility Accounting, Disclosure and Real Practice: Evidence from Jordan

Cited by 13 publications

References 0 publications

Factors Influencing Academic Fraud Prevention among Accounting Students

Factors Influencing Academic Fraud Prevention among Accounting Students

The reality of social responsibility accounting in commercial banks listed on the Amman Stock Exchange

The Impact of Accounting Conservatism on Financial Performance in Services Companies Listed on Amman Stock Exchange

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