This study aims to contribute to the ongoing debate over accounting conservatism through examining whether the corporate strategy can provide a logical justification for the conservatism, and whether this justification is consistent with or contradicts the contractual justification. In this context, the study examines the impact of corporate strategy on the level of conservatism in financial statements, and the impact of the level of conservatism on corporate investment level. Using data from a sample of non-financial Saudi listed companies, the results show that prospector companies are more likely to provide more conservative financial statements, and the level of conservatism influences investment level. The results also show that the integration between corporate strategy and the level of conservatism influence the level of investment. These results suggest that accounting conservatism can be explained in the context of both business strategy and contractual benefits. Also, the results imply that adopting business strategy could influence the financial reporting process.

The purpose of this paper is to investigate the relationship between green supply chain management (GSCM), sustainability and environmental uncertainties through corporate social responsibility (CSR) perspective. The study also tries to examine the mediating role of environmental uncertainties in the relationship between green supply chain management and sustainable performance. The study is carried out on firms in oil and gas sector of Kingdom of Oman and the results are analyzed using SEM-PLS. The findings reveal the fact that sustainable performance has become the primary objective of the organizations. Achieving sustainable performance is now becoming the main objective for business firms globally. Environmental obligation has caused many business firms to comply with the regulations. The green supply chain management is emerged as a significant determinant of CSR implantation success. According to this study the practice of the GSCM however requires integration among green supply chain partners to achieve sustainable performance. The findings have a number of managerial implications that could contribute to Omani’s industries for planning and development a GSCI strategy through the internal, upstream, and downstream of the green supply chain perspective. The managers should develop a comprehensive environmental strategy, which requires the implementation of internal environmental management initiatives and cooperation from both suppliers and customers.

This study aimed to examine the determinants of lending interest rates of 13 Jordanian commercial banks listed on the Amman Stock Exchange for the period 2011-2018. The factors include liquidity, profitability (ROA), bank size, operating cost ratio, deposit interest rate and inflation rate. The fixed effects model was performed as suggested by Hausman test. The results of the fixed effects model show that ROA and bank size had negative significant impacts on lending interest rates. Liquidity had a negative insignificant impact. The results also show that deposit interest rate and inflation had a positive significant impact on lending interest rate of Jordanian commercial banks. Operating cost ratio also had a positive insignificant impact. Thus, the results indicate that ROA, bank size, deposit interest rate and inflation were good determinants of the lending interest rates of Jordanian listed commercial banks. The study suggests that banks should use profitability and the size of the bank as tools to reduce the lending interest rate, as it is one of the factors that can cause a further decrease in the lending interest rates.

PSAK 69 Agriculture regulates the accounting treatment of agricultural activities in Indonesia. The measurement of biological assets is the most important part of the arrangement of PSAK 69. PSAK 69 deals with biological assets measured at fair value less costs to sell at the beginning and end of the reporting period. Characteristics of growing biological assets will have an impact on the growth in fair value of assets, so there will be differences in fair value at the beginning and end of the financial reporting period. The difference in fair value of biological assets, whether realized or not, is recognized as gain in the current period. This will have an impact on the quality of the company's earnings. This study aims to examine differences in earnings quality before and after the implementation of PSAK 69 in agricultural sector companies listed on the Indonesia Stock Exchange. The research was conducted on 14 agricultural companies listed on the Indonesia Stock Exchange in the 2016-2019 observation period. Earnings quality is measured by the earnings response coefficient. Earnings response coefficients are estimated using the firm specific coefficient model (FSCM) and pooled cross-sectional regression model (CSRM) methods. This study measures the quality of earnings before and after the application of PSAK 69. The quality of earnings before and after the application of PSAK 69 is tested by a paired two-sample t-test. The results of this study found no difference in earnings quality before and after the application of PSAK 69.

This study focuses on measuring the impact of trade agreements on Vietnam's rice exports based on secondary data sources produced by the General Statistics Office, the World Bank, and International Monetary Fund. Structural gravity model was employed for analyzing and quantifying the impact of trade agreements on rice export of Vietnam. The results show the impact of Trade Agreements on Vietnam’s rice exports is relatively low and not all Agreements bring positive effects. Based on the findings, we give some recommendations for Vietnam's rice export to adapt more to the contents and standards of the Trade Agreements and will be participating in the future.

The purposes of this research were to understand the profitability performance and its influencing factors based on DuPont Analysis and the effect toward the value of the firm. As a causality research, the sample data involved were 20 non-banking and finance companies as listed on LQ-45 of Indonesian Stock Exchange (IDX) years of 2014-2018, which could be classified into two types of industry; manufacture and non-manufacture sectors. The research’s quantitative design as a systematic approach of the relation among the variables focusing on the hypothesis testing done by data analysis tools using GLS Regression test of panel data. Profitability determinants of net profit margin, total assets turnover and financial leverage multiplier showed the result of positive and significant effect toward ROE (return on equity), while growth sales ratio showed the negative and significant effect. In terms of the relationship toward value of firm, the ROE and industry types were proven to have significant positive contributions. This implied that the management must be more efficient and effective in managing the company operational activities and minimizing the operational costs and other costs, both in the assets dan debt usage to have maximal product results, to increase sales, net income, profit rate and return of equity where they will affect the increasing of investors’ and the market’s trust toward the firms since the increasing of return on equity for the owners and the shareholders. The different characteristics, traits and features of the industry’s types resulted in the different use of strategies in managing the firms’ operational activities. These all affected the increasing value of the firm.

Corporate social responsibility (CSR) is one of the important factors to increase the customer satisfaction. It is part of the economic, legal and moral exercises of a business element guided towards enhancing the business and societal desires. However, companies are facing various issues while adopting CSR practices, particularly Indonesian logistics companies. Challenges in the way of CSR practices affect adversely on customer satisfaction. Therefore, the objective of the present study is to highlight the role of CSR in customer satisfaction among Indonesian logistics firms. In this study, opinions of logistics customers were gathered through survey questionnaires. All the responses were analyzed through structural equation modeling technique. The findings of the study suggest that logistics companies should focus on two CSR practices, 1) environmental contribution and, 2) human resources. Environmental contribution and human resource promote community development which lead towards higher customer satisfaction.

The use of an online accounting system is considered to be a major innovation in accounting in the application of the stages of the company's accounting cycle. The purpose of this study is to evaluate cloud-based accounting systems in terms of compliance with accounting standards, security systems using the Parkerian Hexad theory and the functions of each part of Accurate Online. The form of this research is qualitative and quantitative. The data collection method was carried out by distributing questionnaires and interviews to Accurate Online users. The sample of this research was obtained as many as 113 samples. The results of this study indicate that Accurate Online has passed all levels of technological readiness, and is on a scale of 9 in technological readiness, which has become a trusted cloud-based accounting information system that has proven to be successful in operating the technology, as well as in providing the benefits of ease of management. corporate financial transactions.

This study focuses on the factors of financial supply chain (FSC), financial institutions, and inventory for supply chain efficiency through various cost dimensions. To address this objective, a questionnaire is developed, based on various items of selected variables and it is presented to a targeted sample of supply chain practitioners, business managers and industry experts. A final sample of 216 respondents is observed for both descriptive and inferential analysis. To check the significance of each indicator under FSC, financial institutions and inventory factors, confirmatory factor analysis is conducted. Empirical facts explain that factors like financial supply chain as risk prevention strategy had a significant influence on supply chain efficiency. Through inventory factors, communication with vendors for raw material also indicate a significant impact on efficiency of Supply Chain (SC). This study would help both industry experts and business managers integrate financial supply chain, inventory factors and financial institutions for cost efficiency of supply chain. The limitations of the study includes a limited sample size and restricted indicators of inventory management. Future studies can be implemented while addressing these limitations through improved econometric methods.

Artificial intelligence (AI) systems have significantly changed the audit process; nevertheless, the AI revolution opponents view this growth as a step-back as many auditors will fail to adapt to this new environment and will drop behind. Our descriptive study examines the perceived ease of use, usefulness, and contribution to the audit quality of different AI’s types. To address local audit firms concerns about their readiness to use AI systems in auditing processes and to advance auditing research, we examine whether perceived ease of use, usefulness, and contribution to audit quality vary by AI systems type (Assisted, Augmented, and Autonomous). An online questionnaire was used to collect data from 124 auditors representing local audit firms in Jordan. Our results indicate that auditors perceive Assisted and Augmented AI systems as ease of use in auditing while perceiving Autonomous AI systems as complicated to use. Besides, Auditors are underestimating Autonomous AI systems’ capabilities and perceived it as not useful for auditing. The results also reveal a significant difference between the perceived contribution to audit quality by the three AI systems types. This study contributes to the existing literature on AI and auditing by developing and testing a measure for AI systems’ perceived contribution to audit quality. This study also provides empirical evidence on how Jordan local firms auditors perceive AI use in auditing.