Journal of Modern Accounting and Auditing David Publishing

We examine the impact of the short sell disclosure (SSD) regime on the stock lending market and investor behaviors, employing a staggered difference-indifference (DiD) methodology. Our research reveals that the introduction of the disclosure regime enhances market transparency, resulting in a diminished appeal of stock ownership in the lending market for active investors. This shift is accompanied by a reduction in information leakage risks and longer loan durations. Specifically, our analysis reveals a significant decrease in the risk of loan recall by 4.87%, accompanied by an average increase of 23.72% in loan duration for short selling activities. Furthermore, the cost associated with short-sell disclosure causes a decline in both lending supply and short demand.

It is a complex and important topic to study the linkage mechanism of government audit, social audit, and internal audit in the context of China's high-quality economic development. The implementation of measures, such as establishing a sound and perfect organizational safeguard mechanism, strengthening project collaborative audit mechanism, enhancing the mechanism for utilizing audit results, and establishing an audit and rectification joint mechanism can promote the efficient operation of the audit supervision system and the high-quality development of audit services.

However, the commitment to change remains uneven, hindering the full shift. Moving from old accounting processes to new ones is tough. Even then, it hasn't been implemented, creating a gap due to the difficulty in committing to new accounting standards throughout implementation due to obstacles. Thus, knowing government accountants' issues is essential to applying IPSAS in government accounting. This study examines how transformational leadership affects government accountants' commitment to IPSAS adoption in Jordan's public sector. This study used a quantitative approach to survey Jordanian Ministry of Finance accountants. The 384-person study had a 78% response rate. Additionally, PLS-SEM was used to confirm variable relationships. Transformational leadership positively predicted IPSAS implementation, according to the study.

Corporate sustainability reporting has become increasingly important in recent years. However, conventional approaches reach their limits when it comes to quantifying and measuring the actual sustainability performance of a company. This article presents a new approach: Sustainable Performance Accounting (SPA), which is based on an extension of bookkeeping by including ESG bookkeeping. SPA enables companies to systematically measure and manage their sustainability performance. The article provides an overview of the basics of SPA methodology and uses a comprehensive example showing how SPA can be implemented in practice. The article is aimed at interested readers from science and practice as well as decision-makers who are interested in future-oriented sustainability reporting.

Jordan is one of many countries that intends to reform its public sector by adopting accrual accounting, which is primarily carried out through the International Public Sector Accounting Standards (IPSAS) implementation plan, scheduled to be completed by 2021. Considering the difficulties of adoption, this process cannot be completed without an appropriate Information Technology (IT) system capable of providing the accounting information required for this reform. Therefore, this study aims to examine the influence of IT on accrual accounting adoption in the Jordanian public sector. The study employed the quantitative survey approach. Based on 331 usable questionnaires, the descriptive findings showed that the use of IT in the Jordanian public sector is relevant to daily accounting transactions in general and to accrual accounting in particular. The regression analysis showed a positive, significant relationship between IT use and accrual accounting practice. The IT specialist should be able to understand the needs of public sector in adopting accrual-based accounting. In line with today's digitalization age, which integrates advanced technologies and numerous techniques, this study suggests that a combination of accounting and IT experts is a value added to sharpen the competitiveness of public sector reform. This study contributes to the extant literature in public sector, concerning the relationship between IT and accrual accounting adoption in the context of Jordan.

This paper aims to investigate the effect of the characteristics of the internal audit function (IAF) on earnings management (EM) for a sample of 27 Tunisian listed companies. The authors employed the Correlated Panels Corrected Standard Errors model to estimate the regression equation. The results showed that EM is negatively associated with internal audit effectiveness, frequency of audit committee meetings with Chief Audit Executives (CAEs), the partial outsourcing of internal audit, and the firm's size. Moreover, the authors found a positive relationship between EM and the use of IAF as a training ground for management and the private sector. This study is important to academics, regulators, and policymakers in introducing new governance reforms to strengthen the IAF as an important internal governance mechanism to reduce earnings management practices in emerging countries. The results also provide useful information for investors to examine the effect of internal audit characteristics on earnings management.

In response to the recommendation by the American Assembly of Collegiate Schools of Business (AACSB, 2002), which urged business schools to embark on interdisciplinary programs to facilitate boundary-spanning teaching and learning, many colleges have conducted one form of curriculum integration or the other. Many of these team-taught course integrations, however, concentrate on core business courses without reaching out to related courses in other disciplines. Moreover, due to some factors, the informational contents of management disclosures in annual reports and audit unqualified opinions may not align with the future viability of an enterprise. Using a "going concern concept", this paper demonstrates how the addition of economics in business school curriculum integration could produce well-rounded business graduates. Economics concepts could unambiguously support the tests that cast doubts on firms' ability to continue operations.

The aim of this study is to examine the qualities that auditors engaged in detecting potential fraud within multinational corporations in Sub-Saharan Africa should possess. To achieve this goal, a quantitative approach was used to develop and test a research model based on three theories: agency theory, attribution theory, and cognitive dissonance theory. Responses from a panel of two hundred and nine (209) auditors who conducted a legal audit mission in a Sub-Saharan multinational were analyzed using SmartPLS 3.3.3 software. The results emphasize the crucial importance of auditors' competence and continuous training in fraud detection. However, professional skepticism and time pressure were found to be non-significant in this context. This conclusion provides essential insights for auditors, highlighting the key qualities needed to effectively address fraud detection within multinational corporations in Sub-Saharan Africa.

Journal of Modern Accounting and Auditing is an international, scholarly and peer-reviewed journal (print and online) published monthly, which was founded in 2001. The journal publishes high quality research papers in finance and economic aspects of accounting and auditing. The scope of the Journal is broad. It includes studies of the functioning of security and exchange markets through to the economics of internal organization and management control. It also includes research papers relating to market microstructure, asset pricing, and corporate financial decision making. A distinctive feature of the Journal is that it recognizes that adverse selection and moral hazard issues are pervasive in financial markets and business organizations, and that accounting (both financial and managerial) plays a part in ameliorating the problems arising from such informational problems. Thus the editors see accounting and finance as being conceptually inter-linked. These linkages are especially apparent in the areas of corporate governance, financial communication, financial performance measurement, and managerial reward and control structures.

The Journal of Modern Accounting and Auditing (Print ISSN 1548-6583, and Online ISSN 1935-9683) is an international, scholarly and peer-reviewed journal (print and online) published monthly by David Publishing Company, USA which was founded in 2001. The journal publishes high quality research papers in finance and economic aspects of accounting and auditing. The scope of the Journal is broad. It includes studies of the functioning of security and exchange markets through to the economics of internal organization and management control. It also includes research papers relating to market microstructure, asset pricing, and corporate financial decision making. A distinctive feature of the Journal is that it recognizes that adverse selection and moral hazard issues are pervasive in financial markets and business organizations, and that accounting (both financial and managerial) plays a part in ameliorating the problems arising from such informational problems. Thus the editors see accounting and finance as being conceptually inter-linked. These linkages are especially apparent in the areas of corporate governance, financial communication, financial performance measurement, and managerial reward and control structures.



Peer Review Policy

Journal of Modern Accounting and Auditing is a refereed journal. All research articles in this journal undergo rigorous peer review, based on initial editor screening and anonymous refereeing by at least two anonymous referees.

The Journal welcomes both theoretical and empirical contributions, especially theoretical papers that yield novel testable implications and empirical papers that are theoretically well motivated. We would welcome manuscripts on all aspects of accounting and auditing, such as:

● Accounting Theory and Practice, including Accounting Information and Systems, Behavioral Accounting, Cost/Managerial Accounting, Government and Non-profit International Accounting and Finance, E-commerce Accounting and so on.
● Auditing Theory and Practice, including Auditing Education,  Auditing Industry, CPA Firms, Capital Market, Auditing Engagement and so on.
● Internal control, Corporate Governance, Corporate Performance, Corporate Accountability, Corporate Social Responsibility.
● Other topics on accounting, auditing and finance.