This study was conducted to investigate the determinants affecting the quality of audit services in Vietnam, from the perspective of auditing clients – the Foreign Direct Investment (FDI) clients. Based on the adjustments of SERVQUAL model, the article has discovered five out of six factors that positively affect audit service quality of historical financial statements at FDI enterprises in Vietnam, namely: tangibles, reliability, responsiveness, assurance and non-audit services. Data used in the study was collected from 250 accountants and directors at FDI enterprises in Vietnam. The Exploratory factor analysis (EFA) and Linear regression model were used to identify the factors that affect the quality of audit services. Findings from empirical research are the basis for recommendations for audit firms to enhance the quality of audit services in Vietnam.

Attracting foreign direct investment (FDI) to contribute to Vietnam's limited development resources is an objective and indispensable activity. In fact, the investment attraction activities have gained many important achievements in stimulating economic development, curbing inflation and creating jobs. Nevertheless, in many prior studies, there were less discussion on the important role of political factors in the relationship with FDI attraction in Vietnam. Therefore, this study aims to explore that relationship through three variables such as the transparency, the similarity in political characters, and business policies. The findings show the significant effects of those studied factors on the FDI attraction within Vietnam context.

The yield curve is the building block of fair value in pricing bonds. It has been used by market participants for their asset valuations, Central Bank and Government’s Treasury for monetary, interest rate and borrowing decisions. The official yield curve construction in Indonesia government bond is based on Svensson model which is widely accepted and used by several countries. The objective is to find more accurate fair price from yield curve as the alternative of IBPA government bond curve as the baseline. This research takes observation on three alternative yield curve models in comparison with the baseline Svensson Model to price several series of benchmark and non-benchmark bonds. Fair price is further tested with One-Way ANOVA and Post Hoc in order to find the significance between models. The results show that alternative models are performing better in determining the fair value prices of the government bonds compared to the baseline model.

The purpose of this study is to examine the auditor's dysfunctional behavior mediating the influence of Machiavellian characteristic and time budget pressure on audit behavior. This study took a sample of all auditors at the Public Accountant Office (KAP) of the Province of Bali. Determination of the sample was accomplished based on the nonprobability sampling method with saturated sample technique. The research sample was 94 auditors and questionnaires were distributed among them and managed to collect 65 questionnaires. Data analysis was performed using the path analysis model. The results show the auditor's dysfunctional behavior fully mediated the influence of Machiavellian traits on audit quality, while the auditor's dysfunctional behavior mediated the partial effect of time budget pressure on audit quality. The results of this study can be considered for auditors and input for IAPI in improving audit quality by suppressing and avoiding the auditor's dysfunctional behavior due to the influence of Machiavellian characteristic and time budget pressure.

The study aims to analyze the effect of current ratio (CR), return on equity (ROE), net profit margin (NPM), total asset turnover (TATO) and debt to asset ratio (DAR) on firms’ value. The sample of the research is the 4 cable sub-sector companies from the manufacturing industry which are listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period and they are analyzed using panel data regression method. Empirical findings of the study indicate that ROE had a negative influence on firm value, while NPM, TATO, and DAR had positive effects on firm value. However, the CR ratio had no effect on firm value. Taken together all financial performance variables affect the value of the company. The results of the study have implications that the value of the company can be improved if the company still maintains a balanced capital structure between debt and equity, provided that debt is used to finance assets that are productive and efficient so that they can generate profits.

This study investigates the association between Days Inventory Outstanding (DIO) and firm performance of energy industry in Saudi Arabia, from 2013-2019. The sample comprises of 21 firm-year observations. The Pooled OLS Regression results indicate that DIO was negatively associated with firm performance. The results of this study are important for energy companies’ managements in Saudi Arabia in making decisions related to managing their inventories. Further, the results of this study can be used for future research to gain a deeper understanding of the issues of inventory management and firm performance.

Bank tries to provide ease of service by utilizing information technology for safe and appropriate services in the transaction. The Bank also provides ease of service in the aspect of flexibility, efficiency, and simplicity. Customers do not need to come to the bank and wait for the long queue with e-banking. E-banking products have a wide range of derivative products, including one of the latest products in the form of mobile banking that is known as M-banking. Mobile banking is one part of the e-banking which is a banking information service via the new wireless offered by the bank using mobile technology to support smooth and ease of banking activities. Based on the above presentation, researchers are interested in researching the measurement of technology of e-banking by customer at State Bank using UTAUT to achieve competitive advantage. Respondents in this research were 834 and data analysis techniques were performed using SEM-PLS. The results show that expectancy performance enhancement, Effort Expectancy, Social Influence, Condition and Security Facilitating will cause Enhancement Behavior Intention Behavior Use directly and indirectly, which means that if we want to upgrade Behavior Intention and Use Behavior, we need to increase this variable. This study gives important implications for the promotion of Use Behavior Intention Behavior through the acceptance of the technology of e-banking customers of the governmental banks in Jakarta.

This paper aims to test the success of the village financial system (SISKEUDES) using the success model of information System DeLone & McLean and trust theory. Eight variables verified in research are system quality, information quality, service quality, trust in government organization, trust in technology, usage, user satisfaction and net benefits. The research was conducted by providing questionnaires to users of SISKEUDES SARBAGITA area (Denpasar, Badung, Gianyar and Tabanan) in Bali. Sampling of research samples was based on nonprobability sampling with purposive sampling and hypothesis testing was performed using Partial Least Square. The results of the research show that the quality of information system positively affected the use of SISKEUDES. Quality of information, service quality, trust in government organization, trust in technology did not have any effect on the use of SISKEUDES. The quality of the system, information quality and trust in technology proved to be positively influential on user satisfaction. Service quality and trust in government organization had no effect on user satisfaction but user usage and satisfaction proved to be positively influential on net benefits.

The main purpose of this paper is to examine the effect of inside debt compensation on bank performance, and identify the determinants of inside debt compensation. Using a sample of thirty European Banks during the period of 2006-2011, this paper presents evidence to support the existing literature that states that debt-based compensations plans have a significant impact on banks’ performance. The results imply that banks rely more on a debt-based compensation as leverage increases. A positive association has also been documented between debt-based compensation usage and both CEO age and bank size. The human capital of CEOs has been found to be negatively related to debt-based compensation. The empirical findings show that there is a significant negative relationship between inside debt compensation and banks' performance. Specifically, CEOs paid with a higher level of inside debt compensation were more likely to engage in lower risk-seeking behavior, such as adopting more conservative policies and investment choices. Thus, inside debt compensation plans can influence the risk-taking of managers, which may have the potential to significantly affect bank performance. Generally, inside debt compensation can reduce risk-shifting problems and lead to behavior which positively impacts debt-holders, as less risk-taking can directly contribute to a lower probability of default. The findings of this paper present important implications for many interested parties throughout the European Union, such as regulators, investors, and standards setters, whose aim is to enhance the soundness of the banking sector.

In view of the increasing development of multi-channel services distributed by banks, the customer can receive the service through an electronic distribution system. For this reason, this study focuses on examining the relationship between the dimensions of online banking quality and customer satisfaction. Data were collected through a questionnaire, which was distributed to 1,275 customers of 85 banks in the Middle East and North Africa (MENA). The data were statistically analyzed using a structural equation model with SPSS. The results show that trust and communication had significant impacts on customer satisfaction.