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  • Fraud Prevention and Detection | Dzomira | Research Journal of Finance and Accounting
    2015 Dzomira Fraud Prevention and Detection Shewangu Dzomira Abstract Fraud has been a million dollar business which is rapidly increasing at global level Most organisations are victims of fraud which is committed in unlimited multifarious forms Major threats have been prompted by new information systems reengineering and reorganisation which weaken the existing controls The paper addresses the anti fraud strategy and fraud prevention and detection techniques Keywords fraud prevention fraud

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/24564 (2016-05-01)
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  • Impact of Libyan Economic Reforms and Expansion in Signed DTTs on FDI Flows | Ahmed | Research Journal of Finance and Accounting
    reviews and analyses the impact of Libyan most recent Economic Reforms and Expansion in signed double taxation treaties on foreign direct investment flows The analysis shows that these reforms have been successful in attracting approximately 4 7 billion from foreign capital in 2006 to Libya these investments were directed to oil activities and other economic activities In 2007 foreign capital jumped markedly to reach an excess 6 2 billion as result of increasing foreign investors confidence in investment conditions in Libya Libya was rerated on country risk composite from low risk to very low risk Indicator of country risk composite refers to political risks economic risks and financial risk Libyan foreign investment board 2007 However the amount of foreign capital plummeted in 2008 to reach 4 1 billion as a result of the global economic crisis in 2009 foreign capital continued to decline to hit 2 7 billion Libyan foreign investment board 2009 In 2010 foreign capital have recorded highest number ever to hit 19 billion have directed mostly to construction sector and oil sector the major reason for increasing the level of foreign investment is signing Libya DTTs with Germany and England This study revealed that the most recent

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/24565 (2016-05-01)
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  • Organizational Commitment of Public Accounting Firm, Implementation of an Independent Audit of the Financial Statements and Audit Quality | Achyarsyah | Research Journal of Finance and Accounting
    Firm Implementation of an Independent Audit of the Financial Statements and Audit Quality Padri Achyarsyah Abstract The purpose of this study is to demonstrate empirically through testing that there are significant organizational commitment of public accounting firm and implementation of an independent audit of financial statements impact on the audit quality This research is motivated by a phenomenon found yet fully qualified audit as well as organizational commitment of public accounting firm and Implementation of an Independent Audit of the financial statements are still not fully implemented optimally The method used in this research is explanatory research Research analysis unit is Public Accounting Firm KAP This study uses Multiple Regression Analysis The results showed that 1 organizational commitment of public accounting firm and significant positive effect in the implementation of an independent audit of the financial statements 2 organizational commitment of public accounting firm and significant positive effect on audit quality 3 implementation of an independent audit of the financial statements and significant positive effect on audit quality 4 organizational commitment of public accounting firm and the implementation of an independent audit of the financial statements and significant positive effect on audit quality Keywords Organizational Commitment of Public Accounting Firm

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/24566 (2016-05-01)
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  • Participatory Performance Measurement or Self-Assessment: Amelioration Employee Job Satisfaction | Munandar | Research Journal of Finance and Accounting
    Abstract The purpose of research is to explore the differences in employee satisfaction levels based on type of performance measurement The types of performance measures that used by an organization to evaluate its employees performance is critical because it is likely to affect employees job satisfaction Empirical research has shown that participatory performance measurement is an effective performance evaluation system Roberts 2003 Besides that employee involvement in measures formulation results fair and unbiased measurement Islam and shuib 2005 For that participatory performance measurement is likely to improve employee satisfaction On the other hand McCarthy 2000 stated that employees are given the opportunity to assess its performance independently results more comprehensive performance measurement Therefore self assessment increases employee satisfaction The Subjects of the experiment were undergraduate students who have taken management control systems course The research hypothesis is empirically tested using laboratory experimental method with design posttest only control group design Using the Mann Whitney U test study results reported that satisfaction difference between two independent groups is significance because smaller than the specified level of alpha 0 05 Based on statistic result and descriptive analysis showed that employee prefer participatory performance measurement to self assessment Most reason for select participatory

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/24567 (2016-05-01)
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  • Quality Of Financial Statements As Implementation Good Governance Government On Local Government In Indonesia | Susbiyani | Research Journal of Finance and Accounting
    local dependence on central government on quality of local government financial reporting This study also to examine impact quality of local government financial reporting on local revenue Population in this study is all local government in Indonesia which includes a number of 497 district and cities This research uses a purposive sampling design the exact type of quota sampling This type of sampling design can ensure that certain groups are fairly represented in the study through a quota which is set for each sub group based on the number of each group in the population The number of samples are 106 local governments The collected data was processed by using path analysis The results indicate that size of local government and expenditure of grant influenced on qualiy of local government financial reporting while level of local dependence on central government not influenced on quality of local government financial reporting Other result indicate that size of local government expenditure of grant and level of local dependence on central government not indirect efect on local revenue through qualiy of local government financial reporting as an intervening variable This paper is organized as follows Session 1 background of research Session 2 reviewof literature

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/24568 (2016-05-01)
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  • Relationship between Board Composition and performance of Commercial Banks in Kenya | Matanda | Research Journal of Finance and Accounting
    growth and development especially in developing countries Although in quite a number of these countries the need for development of sound corporate governance has been recognized as critical in enhancing stability in the banking sector research on the links between governance at firm level and corporate performance in commercial banks has been scanty This paper has explored this issue paying particular attention on the relationship between corporate board independence and the performance of commercial banks in Kenya for the period spanning 2001 to 2013 A period within which Central Bank of Kenya CBK issued three prudential guidelines on corporate governance that all commercial banks operating in Kenya must adhere to Primary data for the study was obtained from 33 of the 43 commercial banks in Kenya by way of questionnaire administration whereas secondary data was obtained from annual published accounts Nairobi Stock Exchange Publications returns filed to the Registrar of companies at the Attorney General Chambers Nairobi individual banks websites and Central Bank of Kenya website Bank performance was defined by three key performance variables namely ROA Return on asset ROE Return on equity and TBQ ratio Tobin s Q ratio that are financial accounting and market measures of performance respectively Bank size was adopted in the study as a moderating variable to capture bank specific characteristics The data collected was analyzed using hierarchical regression under the panel data framework using SPSS 21 0 version The key results indicated that board composition was not significant in the relationship between board composition and performance of commercial banks in Kenya The results further indicated that there was no linear relationship between board composition and the TBQ ratio of commercial banks in Kenya when bank specific characteristics were excluded Therefore if commercial banks in Kenya are to improve their performance they should direct

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/24569 (2016-05-01)
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  • Return on Asset and Return on Equity Effects of Net Operating Cycle: Jordanian Study | Warrad | Research Journal of Finance and Accounting
    indicator of short term liquidity uses the activity ratios as a liquidity measure The net operating cycle of a firm is the sum of the number of days it takes to sell inventory and the number of days until the resulting receivables are converted to cash subtracting the number of days of payables The current study aims to inspect the effect of the net operating cycle on the profitability of Jordanian services sector represented by return on asset ROA and return on equity ROE during the period from 2009 until 2013 The results of the study shows that there is no significant effect of net operating cycle on health care and hotels sectors return on asset ROA there is no significant effect of net operating cycle on health care sectors return on asset ROA and there is no significant effect of net operating cycle on hotels sectors return on asset ROA Also the results indicates that there is no significant effect of net operating cycle on health care and hotels sectors return on equity ROE there is no significant effect of net operating cycle on health care sectors return on equity ROE and there is no significant effect of net

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/24570 (2016-05-01)
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  • Trends of the Citizens of Mafraq Governorate towards the Causes of Economic Poverty | Al-Fawwaz | Research Journal of Finance and Accounting
    towards the economic causes of poverty The study sample consisted of 408 participants representing 0 14 of the population of the study were selected randomly To achieve the goal of the study a questionnaire consisted of 56 items is used Data were collected and analyzed using SPSS The study relied on the analytic and descriptive approach Results showed the attitudes of Mafraq Governorate s citizens towards the economic causes of poverty were high with a mean 4 02 5 00 in terms of high prices compared to the family income low level of income lack of job opportunities because of favoritism and nepotism high prices in the market the disparity and inequality in fortune distribution and production resources and the stumbling of economic development programs In light of study s results the researcher provides a number of scientific and practical recommendations The study aimed to identify the trends of the citizens of Mafraq Governorate about the causes of economic poverty may be members of the population of the study 408 of the study population and representing a rate of 0 14 of the nearly study population were chosen in a manner random sample relative but the purpose of the study was the use of a questionnaire Head of the referendum as a psychometric tool and trends of the questionnaire 56 paragraph and after data collection and discharged processed using the statistical program for Social Sciences SPSS and used the descriptive analysis and deductive methods in order to determine the extent of substantial differences Study the following results showed that the citizens of trends Mafraq Governorate about the causes of economic poverty high reaching the arithmetic average of the respondents 4 02 5 00 in terms of high prices compared to the family income low level of income lack of job

    Original URL path: http://www.iiste.org/Journals/index.php/RJFA/article/view/24571 (2016-05-01)
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