bluuebunny/crossref_metadata_2025_split huggingface dataset:
The quality of the auditor's report considering the negative aspects of creative accounting methods and procedures
Authors: Mijbil Dway Ismail  
Published: December 2022

Purpose:
The aim of the research is to identify the negative aspects of creative accounting methods and procedures, which have an impact on the quality of the auditor's report, and to identify the role of the auditor in limiting these effects.
Theoretical framework:
The research was built on the hypothesis that negative aspects of creative accounting methods and procedures affect the quality of the auditor's report
Design/methodology/approach:
the researcher used the descriptive method in the theoretical aspect and analysis in the practical aspect. The research was conducted for a sample of data belonging to two banks, one of which is a government sector and the other is a joint stock company, to show the impact of the negative aspects of the creative accounting methods and procedures in the financial statements to shade the business result and the financial position and thus affect the quality of the auditor's report. If he did not exercise the necessary professional care when conducting the audit.
Findings:
the article task of which came out the negative side of the methods and procedures of creative accounting aimed at misleading the result of realization or financial position, or both affect much in the quality of the auditor’s report if those methods and procedures with professionalism and high accuracy and cannot determine the purpose of those methods of accounting to achieve management objectives Third party account.
Research, Practical & Social implications:
the need to work by the bodies and organizations sponsoring the accounting and oversight profession to update the accounting and control standards and rules in order to keep pace with the development at the present time and to fill the gaps in the face of the negative aspects of creative accounting methods and procedures.
Originality/value:
consider the necessity of spreading adequate awareness among users of financial reports about the seriousness of the negative aspects of creative accounting methods and procedures and confronting them through legislation and regulations regulating the accounting and oversight profession.
Corporate Tax Features in Jordan Affecting Business Decisions: Strengthening Finance Accountability in Emerging Economies
Authors: Shakatreh Mamoun , Mansour Ahmad Moh’d Ahmad , Alatyat Zakarya A. 
Published: December 2022

Purpose: This paper attempted to evaluate the attributing factors of corporate tax that impact and influence the financial decision-making of the businesses of Jordan. The attributes of mandatory disclosure of Jordan and opportunities in the financial report have been comprehensively discussed to analyze the financial accountability factor.

Theoretical framework: the paper discussed the hypotheses related to the features of corporate tax that impact the business decisions in Jordan, the sectors of financial accountability in emerging markets, the link between corporate governance and financial reports, and the connection between attributes of taxpayers and VAT compliance.

Design/methodology/approach: the descriptive type of research design is implemented to follow both qualitative and quantitative methods of research. The data were measured and evaluated using correlation, and regression to understand the link and connection between the research variables.

Findings: it can be concluded that there are various factors that impact the decision-making of the businesses in corporations such as the size of the business. Also, there is in rising opportunity for the financial reports and a link between the attributes of the taxpayers and VAT compliance. Moreover, the accounting framework of Jordan is also discussed comprehensively and the strategies that are followed for mandatory disclosure of businesses in Jordan or also discussed. Among the factors, the agency cost and profitability together with financial leverage also have an impact on the decision-making of the businesses.

Research, Practical & Social implications: the stance of financial accountability in emerging economies like Jordan is being discussed with in-depth understanding.

Originality/value: identifying the features of corporate tax that impact the business decisions in Jordan, understanding the sectors of financial accountability in emerging markets, identifying the link between corporate governance and financial reports, understanding the connection between attributes of taxpayers and VAT compliance.
Conceptual Framework for Project Management for E-Governance Service Development
Authors: Chandrachooodan Gayathri , Rajendran Radhika , Rajendran Ramesh Palappan 
Published: December 2022

Purpose: e-Governance service delivery requires efficient IT systems complying with standards, procedures and policies. These IT systems are to be developed, considering the functional and non-functional aspects of systems development, at the same time being agile to changing requirements, in order to give a better experience to citizen. Hence there is a need for a project management framework focusing on process compliance at the same time flexible to meet the new demands of the stakeholders in the e-Governance sector.

Theoretical Framework: This paper proposes a conceptual framework for e-Governance service development. There is a need to understand the significance of project management in e-governance service development. This conceptual framework identifies three main factors Project Management attribute, Critical Success Factors and Project Management tools under the Project Management factor and the nature of the e-Governance domain, e-Governance service delivery and e-Governance project under the e-Governance factor.

Design/methodology/approach: The conceptual framework has been proposed after identifying the components that are significant in adoption of Project Management in e-Governance service development based on literature studies in this field of Project Management regarding factors that are critical to project success.

Findings: The three factors Project Management attribute, Critical Success Factors and Project Management tools identified can be considered to have an influence on e-Governance sector, the service delivery and project success. This needs to be further analyzed through quantitative and qualitative research methods.

Research, Practical and Social Implications: The model attempts to build a relationship between these factors, which will help practitioners in e-Governance development understand the attributes they need to be aware of, the critical success factors and tools for project management in the e-Governance sector.

Originality/value: This article is a contribution to the Project Management and e-Governance domain to propose a conceptual framework which is adoptable for practitioners and academicians.
Agile Leader’s Emotional Resilience and Their Digital Innovations and Business Transformations in a Workplace in Msme Sector (New Normal) to Mitigate COVID-19 & Its Successors
Authors: Marirajan Murugan  , Natarajan Prabadevi Muthiah 
Published: December 2022

Theoretical Framework:During Covid-19, IndCzech invented numerous digital business transformations to maintain its sustainability in the global economy. IndCzech’s digital innovations (New normal) through online safety study workshops, business meetings, Factory Acceptance test, 3D Model review, Design review, Quality audit, project implementation and business transformation through work sharing possibilities in different places, integrated work culture, changes in native infrastructure have been analyzed the possibilities to implement. Based on the study, conceptual model proposes with Digital innovation, Business Transformation, Emotional Resilience, Challenges in workplace and Organizational growth.

Design / Methodology/approach:129 agile leaders in the workplace in MSME sector data’s were collected through questionnaire and data analyzed with descriptive analysis, t-test, one way ANOVA, Correlation analysis, Regression analysis through SPSS and SEM model through SPSS AMOS.

Findings:We found that Digital innovation and business transformation with emotional resilience are positively linked with organizational growth.

Research, Practical & Social Implications:The purpose and implication of this empirical study to highlight on one’s agile leader’s emotional resilience in workplace (IndCzech) and their performance through digital innovations and business transformations and recommend government and MSME to improve organizational growth.

Originality / Value:Agile leaders in Engineering service industry and their emotional resilience during pandemic period were not evaluated and it added value in the engineering service sector to mitigate their issues to have better business sustainability and organizational growth.
Appling the Lean Six Sigma Methodology in of the CostManagement & Continuous Improvement of Performance (Applied Research in the Blood Laboratory of the Hussein Teaching Hospital)
Authors: Robaaiy Mohammed Sameer Deherieb Al , Al-Husseini Abdulhadi Salman Salih , Alghazali Mohammed Hazim 
Published: December 2022

Purpose: This study aims to enable measuring performance and its quality and seeks to improve performance, is that the research problem emerged in the emergence of poor results for patients' blood test cases due to delayed results of the analysis.

Theoretical framework: This study adopted the deductive approach by relying on sources and references related to the literature of the topic directly, to benefit from them in enriching the theoretical aspect of the research.

Design/methodology/approach: The inductive approach through the application of the applied analytical aspect, where the financial data for the year 2021 was obtained through financial accounts, production reports, inventory cards, quality reports, observations, and personal interviews, study sample at the Hussein Teaching Hospital's blood laboratory in the service sector represented by the Lean Six Sigma methodology.

Findings: The blood laboratory at Al-Hussein Teaching Hospital did not rely on modern quality systems, including the agile Six Sigma methodology. There is a lot of wastage and loss in the specified standard time, which causes a lot of delay in the time of analysis, and this indicates the discrepancy and decentralization of the process. The laboratory testing equipment breaks down many times because of its old age (these devices were obtained from the Japanese grant during the year 2003), and this causes two or three re-examinations, which drains additional time. As well, the small area of the laboratory compared to the number of visitors.

Research, Practical & Social implications: The research enables measuring performance and its quality and seeks to improve performance, is that the research problem emerged in the emergence of poor results for patients' blood test cases due to delayed results of the analysis. The Hussein Teaching Hospital's blood laboratory is the service sector represented by the Lean Six Sigma methodology. In order to implement continuous improvement in the area of medical staff quality and to simultaneously provide the right environment for continuous improvement,

Originality/value: This study is one of the very few studies that focus on the concept of Six Sigma as one of the tools of the modern quality management system, which is concerned with diagnosing and treating deviations to improve the performance of the blood test process, an attempt to manage cost through the use of accounting and statistical concepts, to achieve the highest levels of sigma.
Administrative Corruption: Causes and Solutions Special Reference to Iraq
Authors: Al-rubaye Maha Farooq Ezzat 
Published: December 2022

Purpose: Corruption has brought down countless civilizations, empires, governments, and regimes in human history. This phenomenon's duration is unknown. Corruption and saboteurs are everywhere. They impede the administration from doing its job.

Theoretical Framework: It has allowed these corrupt categories to expand in the public sector after Iraq's recent events, especially after the 2003 salary shift. In their view, high living costs and currency volatility justified the spoilers. Without administrative and auditing controls, managing and curing corruption is difficult.

Methodology: The methods used to combat corruption are almost insufficient or have become obsolete. If there are any, no steps are taken to impress others and encourage the corrupt person to repeat his actions and habits to make money.

Conclusions: Iraq is one of the least corrupt nations, according to Transparency Organization. Iraq ranks 168-170 on the list of corrupt nations, therefore growth is gradual. We suggested that rewards and penalties should be activated reasonably. Gifts of praise or other symbols can boost employee loyalty.

Results : Administrative and financial corruption are discussed. Increased political, economic, social, and administrative factors. Infectious. This issue must be fixed to boost economic growth. Trying to make money or moral gains through illegal or unethical means undermines all countries and cultures, rich or poor, educated or not, strong or weak. Embezzlement, bribery, and nepotism are hidden. People and governments are corrupt, says Transparency International. Harmful secrecy. Socialization, religion, and poverty cause corruption. Corruption, especially in Iraq, and unstable, rapidly changing regimes with selfish goals cause it.

Originality: The research is on a novel topic and no such research has been undertaken in the past. Moreover, the study has deeply deconstructed the overall phenomenon of Iraq.
The Significance, Role, and Need for Public Sector Enterprises in Economic Growth
Authors: Baa Roshan , Chattoraj Ajay Kumar 
Published: December 2022

Purpose: The purpose of this article is to investigate the role that the public sector plays in the process of creating financial resources for economic growth and employment opportunities.

Theoretical framework: One technique to envision the public sector is as an ascending ring of institutions, with the central government at the center, followed by agencies and public corporations. Companies that are either directly or indirectly affiliated with the government and are publicly traded surround the ring.

Design/methodology/approach: This is descriptive based study. In this research paper we survey on random sample of private sectors companies data.

Findings: As a result, it offers job prospects, which adds to the increase of a nation's financial resources. The public sector is the component of the global economy responsible for supplying important services such as infrastructure, public transit, education reform, and security services such as the military and law enforcement.

Conclusion: The scope of government action can now be described in relation to the whole economy. Just one example of the various ways in which the public sector can contribute to economic development is the provision of health and educational services by the public sector, which combined make up a large percentage of the Human Development Index.
Antecedents of the Accountability in Indonesian Local Government Financial Reporting
Authors: Abdullah M. Ikbal , Sudirman  , Masdar Rahma , Din Muhammad , Firman Muhammad Fikram 
Published: December 2022

Purpose: This study aims to analyze the role of the government’s budget supervision on financial accountability to reduce fraud against the local government budgets.

Theoretical framework: The theoretical framework from Gabrini (2013) highlights the importance for organizations to design and manage financial reports and audits to maintain legitimacy, along with the increasing demands for transparency and accountability of public organizations today.

Design/methodology/approach: To achieve this goal, the data used in this study is secondary data sourced from the central and regional government’s auditing board between 2016 to 2019.

Findings: The results showed that budget supervision negatively affects the accountability of local government financial reports. Moreover, a follow-up audit has a negative effect on the fraud against the local government budget and has a positive effect on financial accountability. The results also demonstrated a negative effect of financial accountability on the fraud against local government budget.

Research, Practical & Social implications: As the implication, the government is expected to draft an implementing regulation as a technical guideline to avoid fraud against the government budget. In order to encourage an increase in the target of unqualified opinions, it is expected that the central government can provide incentive funds to regional governments that get unqualified opinions to maximize their capacity to increase financial accountability.

Originality/value: This research is among the first in empirically examinating the full mediating effect of financial accountability in the relationship between budget supervision and the fraud against local government budget in Indonesia.
Capital Solutions to Promote Fleet Investment in Shipping in Countries Such as Vietnam
Authors: Yen Vu Thi Hoang 
Published: December 2022

Purpose: Research on capital solutions to develop the fleet in Vietnam's shipping enterprises from 2022 to 2030.

Originality/value: The research sample is the fleet of boats that Vietnamese shipping enterprises registered at the Vietnam Maritime Administration from 2011 – 2018.

Design/methodology/approach: Using Qualitative Research (Statistical Analysis Methods; System analysis; Expert interview methods) and quantitative research methods (Comparative methods; Methods of analysis of indicators).

Findings: Based on the research, the author offers several discussions and recommendations on capital solutions to promote investment and development of the fleet in Vietnam's shipping.
Financial and Economic Security in the Field of Financial Markets at the Stage of European Integration
Authors: Novak Anatolii , Pravdyvets Oleksander , Chornyi Oleksandr , Sumbaieva Liudmyla , Akimova Liudmyla , Akimov Oleksandr 
Published: December 2022

Purpose: the aim of this article is to study the features of the financial and economic security of the integrated financial market of the EU

Theoretical Framework: the concept of financial security was considered as a complex multi-tiered system. The theories of healthy competitive investment environment, and theory of capital markets functioning were employed in the study.

Design/Methodology/Approach: the instrumental and methodological apparatus of the work is based on the use of general methods of scientific knowledge: comparison, abstraction, analysis and synthesis. Dialectical metod was used, as well as formal-logical, problem-theoretical, systemic-structural, and the method of comparative legal analysis.

Findings: the EU has achieved noticeable success in providing economic security of financial markets over the past decades. The EU experience in this area can be considered the most complete. The uniqueness of this experience is also proven by the fact that it is based on national achievements and the centuries-old financial culture of the EU member states, among which several states are rightfully recognized as global financial players and have the status of international financial centers.

Research, Practical and Social Implications: For global expert and regulators community, turning to the EU experience is not only valuable, but also relevant, under the necessity to consider the best world practices when creating a common financial market.

Originality/Value: the EU experience in the field of financial and economic security of financial markets is systematized not at the level of individual EU members, but at the level of EU as a community in whole.
Nigerian doctors’ experiences of guideline-based asthma management: a qualitative study
Authors: Ozoh Obianuju B. , Dede Sandra , Eze Joy , Mortimer Kevin , Chinouya Martha 
Published: December 2022

Background The Global Initiative for Asthma (GINA) report sets out an updated evidence-based strategy for asthma management. Little is known about how this report is perceived and implemented in low-income and middle-income countries (LMICs) like Nigeria. We explored the experiences of asthma management as informed by the current GINA guideline among doctors in Lagos, Nigeria. Methods Using a qualitative research approach, in-depth interviews were conducted among doctors in Lagos, Nigeria to explore their experiences of asthma management in the context of the current GINA report. The thematic framework approach was used for data analysis. Results Eleven doctors aged 28-46 years (five general practitioners (GPs) and six family physicians (FPs) took part. Four overarching themes were identified: (i) knowledge of, and attitude towards the GINA strategy – whilst most doctors were aware of the existence of the GINA report, there was limited knowledge about its content including current recommendations for mild asthma treatment; (ii) asthma diagnosis and treatment – there was limited access to lung function testing facilities, and its role in asthma diagnosis was underappreciated; (iii) barriers to managing asthma according to GINA recommendations – these included complexity of the GINA report, unavailability and unaffordability of asthma medicines and poor patient adherence to medications, driven by socio-cultural factors; and (iv) enablers of GINA-recommended asthma management – improvement in asthma education for doctors and the general population and better access to diagnostic tests and medicines. Conclusions Whilst there was awareness of the existence of the GINA report, there was limited knowledge about its content and several barriers to its implementation were reported. Education about the GINA report, investment in diagnostic and treatment services and simplification of recommendations were identified as possible solutions.