The Impact of Corporate Governance Mechanisms on Compliance with IFRS and Financial Reporting Quality

Lee, Cheng-Wen Lee; Hu, Yi

doi:10.47260/jafb/1133

Cited by 2 publications

(1 citation statement)

References 22 publications

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“…Let the reader know which selection criteria are more important and refer to the more important and relevant standards for conversion. For example, according to Fontela & Gabus (1976), the analysis of DEMATEL can be divided into five steps regarding its organizational structure and calculation steps (Lee & Hu, 2021).…”

Section: Decision-making Trial and Evaluation Laboratorymentioning

confidence: 99%

Research from RPA Advancement to AI Intelligent Automation Development: Taking the Accounting Service Industry in Taiwan as an Example

Liu¹,

Su²,

Chiang³

2023

Advances in Management and Applied Economics

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In recent years, digital technologies and information systems for audit analysis in the accounting services industry have attracted academic attention to significant. The accompanying innovations in auditing and bookkeeping models have fundamentally changed auditing expectations and behaviors, placing enormous pressure on the accounting services industry. As a result, organizations of all types and sizes emphasize digital transformation, becoming more common and necessary across all business functions. This organizational change often maximizes results and profits in the accounting services industry. It can even complete audit checks and share accounting data to respond to market demands and gain a sustainable competitive advantage. Our findings suggest that successful digital transformation in the accounting services industry is a complex development process but an essential indicator of the future. More detailed conclusions can be summarized as follows: 1) The accounting service industry implements audit sharing under operating pressure; 2) The accounting service industry is gradually developing towards audit automation and intelligence; 3) The accounting service industry uses cloud computing, big data, and other tools to Integrate top audit accounting models to realize the digitization of audit accounting. Our findings provide a theoretical perspective for scholars studying digital transformation in accounting, bookkeeping, and auditing. Additionally, we offer practical insights to better the digital transformation of the accounting services industry. JEL classification numbers: M15, M42. Keywords: Digital transformation, Audit sharing, Robotic Process Automation (RPA), Cloud computing, Big data.

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Section: Decision-making Trial and Evaluation Laboratorymentioning

confidence: 99%

Research from RPA Advancement to AI Intelligent Automation Development: Taking the Accounting Service Industry in Taiwan as an Example

Liu¹,

Su²,

Chiang³

2023

Advances in Management and Applied Economics

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Corporate Governance and Financial Performance on Firm Value: The Case of Indonesia

Pamungkas

Purwantoro

Sari

et al. 2022

Wseas Transactions on Business and Economics

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The purpose of this study was to examine the effect of corporate governance on firm value; next, examine the effect of corporate governance on firm value with financial performance as an intermediary variable. The subjects of this research are manufacturing companies in the field of consumer goods listed on the Indonesia Stock Exchange in 2018-2020, with 105 total samples. Warp PLS 6.0 Software was used as an analytical tool. The results showed that the test results in this study indicate that corporate governance affects firm value, corporate governance affects financial performance. Financial performance affects firm value. Furthermore, Corporate Governance also affects Company Value with Financial Performance as an Intervening Variable.

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The Impact of Corporate Governance Mechanisms on Compliance with IFRS and Financial Reporting Quality

Cited by 2 publications

References 22 publications

Research from RPA Advancement to AI Intelligent Automation Development: Taking the Accounting Service Industry in Taiwan as an Example

Research from RPA Advancement to AI Intelligent Automation Development: Taking the Accounting Service Industry in Taiwan as an Example

Corporate Governance and Financial Performance on Firm Value: The Case of Indonesia

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