This study examines the factors affecting audit fees in firms listed primarily in Sub-Saharan Africa countries by focusing on the relationship between ownership structure and audit fees. The study uses an unbalanced panel dataset of 531 observations of non-financial firms collected from annual reports for the years 2005 to 2009. The findings show that audit fees vary with ownership structure. Particularly, the study shows managerial ownership and concentrated ownership are negatively related to audit fees, whereas foreign ownership is related positively to audit fees. This study provides valuable insights on effects of ownership structure on audit fees pricing. Specifically, the study emphasizes that decisions of pricing of audit fees should consider characteristics of the ownership structure of a firm. The study makes contributions to the literature that focuses on the nexus between corporate governance and audit fees. Particularly, the findings provide empirical evidence of impacts of ownership structure on audit fees in Sub-Saharan African context, which is characterized by less developed financial markets and a weak institutional environment relative to developed countries where most studies are conducted.

The growing convolution of industries and the need for corporate business survival has created a cognizance dilemma on the nexus of earnings management and managerial compensation paradigm, especially in developing nations. Hence, this paper sought to examine the nexus of earnings management and managerial compensation in Nigerian manufacturing firms. The study collected panel data from audited annual financial reports of six selected manufacturing firms listed in the Nigeria Stock Exchange, covering the period from, 2012-2019. The data were analyzed using descriptive statistics, correlation and Panel Regression Model. The findings indicate that earnings management is a significant determinant of managerial remuneration. Therefore, the study concludes that managing earnings of firms has a positive significant relationship with executive remuneration, and as such compensation should be tied to performance of the firm in real values.

The study examines the relationship between money supply and inflation in Vietnam in the period of 2005-2021. The relationship between money supply and inflation is addressed in economic theories and models and has been studied by many experts in different economies in different periods. To examine the relationship between money supply and inflation in Vietnam in the period of 2005-2021, the research team collected data on money supply and inflation rate, then analyzed this relationship during three periods of 2005-2011, 2012-2019 and 2019-2021. Next, the research team collected data on money supply (MS - total means of payment) and consumer price index (CPI), quarterly data from the first quarter of 2005 to the fourth quarter of 2021 and uses Eviews 8 software for analyzing. The research team uses a linear regression model to evaluate the impact of money supply growth (GMS) on consumer price index (CPI), a variable representing the inflation rate, of Vietnam during the research period. The model results support the view that money supply growth and past inflation are among the factors affecting inflation in Vietnam. From the research results and the actual money supply, the money supply growth rate as well as the inflation rate in Vietnam during the research period, the research team makes some policy recommendations to achieve the targets of supporting economic recovery, controlling inflation, stabilizing the macro-economy in Vietnam after the Covid-19 pandemic.

Studying the factors in influencing the users’ intentions to adopt Big Data technology in Malaysia is crucial. This study adopted three grand theories which consisted of Dissemination of Innovation (DOI) theory, Technology Acceptance Model (TAM), and Technology-Organization Environment (TOE) framework. The model specifies technological, organizational, and environmental factors as determinants of the users’ intentions to adopt big data technology. This study aims to review the technology, organizational and environmental factors that can determine the intentions towards big data technology adoption. A total of 224 questionnaires were obtained and screened. Data was analyzed using the Partial Least Square Modelling of Structural Equations due to one of the best software for verifying structured data on structural equations modelling (SEM) Smart PLS 3.0 as analytical tools. This study finds that the predictor variables of compatibility, security are significant and critically direct to the users’ intentions to adopt big data technology. The results indicate that the model is suited for studying users’ intentions to adopt Big Data technology in educational organizations. This study can help the Malaysian ministry of education to emphasize the important factors in further developing the use of Big Data technology in organizations. The findings provide important recommendations and implications for BDA technology practitioners and application developers, which could coincide with successful BDA technology deployment. This study provides practitioners with practical recommendations for guidance in incorporating and endorsing BDA activities in their organizations in order to maximize the benefits of revolutionary technology, particularly in government agencies.

The purpose of this study is to describe the Foreign Direct Investment (FDI) determinants of 6 countries, each of which is 3 countries from Southeast Asia and South Asia. Foreign Direct Investment (FDI) shows capital flows in 6 countries (Indonesia, Philippines, Malaysia, India, Pakistan and Bangladesh) that are affected by inflation, wage, Exchange Rate, Market Size and Trade Openness. The research method used is the regression of panel data for the period 2004-2019 from 6 countries in Southeast Asia obtained from the World Bank database. The results showed simultaneously and partially variable wage, exchange rate, market size and trade openness had a significant relationship with FDI inflows, except for variable inflation at α = 10%. Of the several variables studied, the dominant variable affecting the inflow of FDI in a country is the size of the market and followed by the wage level. In addition, of the 6 countries studied by countries that have great potential as recipients of FDI is Philippines.

This paper aims to contribute to the debate on the effect of board characteristics on firm performance. We use marginal q to estimate the effect of board characteristics on investment performance. Using data of 1616 firms that traded on the Standard and Poor´s (S&P) 1500 between 1997 and 2014, we use between and fixed effects estimators to capture the long-run effects and control other endogeneity problems as omitted variable bias. We find a negative and statistically significant effect of board size on investment performance. For the sample under study, we also find empirical evidence on the nonlinear relation between board independence and investment performance. Finally, using two different measures, we also find a nonlinear relation between board busyness and investment performance.

The purpose of this paper is to study the effect of the implementation of GCG principles and PSAK adoption of IFRS on quality of financial reports in SOEs. The data for the study comes from questionnaires collected by the survey method. Smart PLS 3.0 is an analytical technique used in research, with 99 people as the data. The results indicate that the implementation of PSAK adoption of IFRS and GCG principles had a substantial favorable impact on financial report quality.

This study aimed to develop a conceptual model of the mediating role of management accounting system (Broadscope) and organizational culture on the influence of mutual dependency and environmental uncertainty on managerial performance. The sample was 126 managers of Swamitra Palm Oil Plantation in Riau. The entire population was sampled. The data were processed using Structural Equation Modeling Partial Least Square (SEM PLS). The findings in this study are mutual dependency and environmental uncertainty have a positive influence on managerial performance, organizational culture mediates the influence of environmental uncertainty on managerial performance, meanwhile management accounting system (Broadscope) does not mediate the influence of mutual dependency on managerial performance.

The research is conducted for assessing factors affecting the implementation of Strategic Management Accounting (SMA) of medium - sized enterprises in Vietnam. Data was collected from 235 medium - sized enterprises of Vietnam for the period from 2019 to 2021. Based on quantitative research methods, the implementation of Strategic Management (SMA) and factors affecting this implementation were scrutinized. The results indicate that the implementation of Strategic Management (SMA) of medium - sized enterprises in Vietnam is influenced by factors: Technology level, Quality of accountants, Competitive level, Business strategy, and Business risk. Through findings, some recommendations are given for improving the implementation of SMA of medium – sized to satisfy the demand for information of the stakeholder in the context of integration.

This study aims to identify the factors that contribute to the formation of Net interest income (NII) for commercial banks in Indonesia in the short and long-term using the Vector Error Correction Model (VECM). The results showed that in the short term all variables in each period tend to adjust to achieve long-term balance. In the short term, the variables that affect NII are credit and NPL of large and retail trade, construction credit, transportation credit and NPL warehousing and communication, as well as lending rate facility. While in the variable length figures that affect NII are credit variables and NPL large and retail trade, Credit and NPL Transportation, warehousing and communication, other credit and Third-Party Funds (Deposit) collected. The analysis of Impulse Response Function can be proven that NII most quickly achieves stability when dealing with the shocks of large trade and retail NPL. Meanwhile, in the Forecasting Variance Decomposition analysis, it can be concluded that the variable that gives the greatest contribution to NII is the amount of construction credit.