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standards</title> <meta name="description" content="Search results for: adoption of standards"> <meta name="keywords" content="adoption of standards"> <meta name="viewport" content="width=device-width, initial-scale=1, minimum-scale=1, maximum-scale=1, user-scalable=no"> <meta charset="utf-8"> <link href="https://cdn.waset.org/favicon.ico" type="image/x-icon" rel="shortcut icon"> <link href="https://cdn.waset.org/static/plugins/bootstrap-4.2.1/css/bootstrap.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/plugins/fontawesome/css/all.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/css/site.css?v=150220211555" rel="stylesheet"> </head> <body> <header> <div class="container"> <nav class="navbar navbar-expand-lg navbar-light"> <a class="navbar-brand" href="https://waset.org"> <img src="https://cdn.waset.org/static/images/wasetc.png" alt="Open Science Research Excellence" title="Open Science Research Excellence" /> </a> <button class="d-block d-lg-none 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action="https://publications.waset.org/abstracts/search"> <div id="custom-search-input"> <div class="input-group"> <i class="fas fa-search"></i> <input type="text" class="search-query" name="q" placeholder="Author, Title, Abstract, Keywords" value="adoption of standards"> <input type="submit" class="btn_search" value="Search"> </div> </div> </form> </div> </div> <div class="row mt-3"> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Commenced</strong> in January 2007</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Frequency:</strong> Monthly</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Edition:</strong> International</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Paper Count:</strong> 3193</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: adoption of standards</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3193</span> Adoption and Diffusion of Valuation Standards in the Forensic Accounting Community and in Courts: Facilitating and Inhibiting Factors</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Matteo%20Manera">Matteo Manera</a>, <a href="https://publications.waset.org/abstracts/search?q=Mariateresa%20Torchia"> Mariateresa Torchia</a>, <a href="https://publications.waset.org/abstracts/search?q=Gregory%20Moscato"> Gregory Moscato</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Forensic accounting is a hot subject of research in accounting. Valuation remains one of the major topics for practitioners. Valuation standards are a powerful instrument that can contribute to a fair process: their use aims at reducing subjectivity and arbitrary decisions in courts. In most jurisdictions, valuation standards are not the law: forensic accountants are not obliged to use valuation standards when they perform valuation works for judges. To date, as far as we know, no literature work has investigated adoption and diffusion of valuation standards in the forensic accounting space. In this paper, we analyze the spread of valuation standards through the lenses of isomorphism and -as corollaries- of Agency Theory and Signaling Theory. Because of lack of research in the particular area of valuation standards adoption, the present work relies on qualitative, exploratory research, based on semi-structured interviews conducted (up to saturation) with expert forensic accountants. Our work digs into motivations behind adoption and diffusion, as well into perceptions of forensic accountants around benefits of valuation standards and into barriers to their diffusion: the result is that, while the vast majority of forensic accountants praise the great work of the standards setters in introducing valuation standards, it might be that less than 50% of forensic accountants actually use valuation standards, in courts. Our preliminary findings, to be supported or refuted by future research, lead us to address a “trilogy” of recommendations to the stakeholders involved in the process of adoption and diffusion of valuation standards in courts. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=forensic%20accounting" title="forensic accounting">forensic accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=valuation%20standards" title=" valuation standards"> valuation standards</a>, <a href="https://publications.waset.org/abstracts/search?q=adoption%20of%20standards" title=" adoption of standards"> adoption of standards</a>, <a href="https://publications.waset.org/abstracts/search?q=motivations" title=" motivations"> motivations</a>, <a href="https://publications.waset.org/abstracts/search?q=benefits" title=" benefits"> benefits</a>, <a href="https://publications.waset.org/abstracts/search?q=barriers" title=" barriers"> barriers</a>, <a href="https://publications.waset.org/abstracts/search?q=Isomorphism" title=" Isomorphism"> Isomorphism</a> </p> <a href="https://publications.waset.org/abstracts/139052/adoption-and-diffusion-of-valuation-standards-in-the-forensic-accounting-community-and-in-courts-facilitating-and-inhibiting-factors" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/139052.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">172</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3192</span> An Evaluation of the Impact of International Accounting Standards on Financial Reporting Quality: Evidence from Emerging Economies</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Kwadwo%20Yeboah">Kwadwo Yeboah</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Background and Aims: The adoption of International Accounting Standards (IAS) is considered to be one of the most significant developments in the accounting profession. The adoption of IAS aims to improve financial reporting quality by ensuring that financial information is transparent and comparable across borders. However, there is a lack of research on the impact of IAS on financial reporting quality in emerging economies. This study aims to fill this gap by evaluating the impact of IAS on financial reporting quality in emerging economies. Methods: This study uses a sample of firms from emerging economies that have adopted IAS. The sample includes firms from different sectors and industries. The financial reporting quality of these firms is measured using financial ratios, such as earnings quality, financial leverage, and liquidity. The data is analyzed using a regression model that controls for firm-specific factors, such as size and profitability. Results: The results show that the adoption of IAS has a positive impact on financial reporting quality in emerging economies. Specifically, firms that adopt IAS exhibit higher earnings quality and lower financial leverage compared to firms that do not adopt IAS. Additionally, the adoption of IAS has a positive impact on liquidity, suggesting that firms that adopt IAS have better access to financing. Conclusions: The findings of this study suggest that the adoption of IAS has a positive impact on financial reporting quality in emerging economies. The results indicate that IAS adoption can improve transparency and comparability of financial information, which can enhance the ability of investors to make informed investment decisions. The study contributes to the literature by providing evidence of the impact of IAS adoption in emerging economies. The findings of this study have implications for policymakers and regulators in emerging economies, as they can use this evidence to support the adoption of IAS and improve financial reporting quality in their respective countries. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting" title="accounting">accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=international" title=" international"> international</a>, <a href="https://publications.waset.org/abstracts/search?q=standards" title=" standards"> standards</a>, <a href="https://publications.waset.org/abstracts/search?q=finance" title=" finance"> finance</a> </p> <a href="https://publications.waset.org/abstracts/165484/an-evaluation-of-the-impact-of-international-accounting-standards-on-financial-reporting-quality-evidence-from-emerging-economies" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/165484.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">83</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3191</span> Ifrs Adoption, Enforcement, and the Value Relevant of Accounting Amounts: The Particular Case of South Africa</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Edward%20Chamisa">Edward Chamisa</a>, <a href="https://publications.waset.org/abstracts/search?q=Colin%20C.%20Smith"> Colin C. Smith</a>, <a href="https://publications.waset.org/abstracts/search?q=Hamutyinei%20H.%20Pamburai"> Hamutyinei H. Pamburai</a>, <a href="https://publications.waset.org/abstracts/search?q=Abdul%20C.%20Abdulla"> Abdul C. Abdulla</a> </p> <p class="card-text"><strong>Abstract:</strong></p> South Africa (SA) adopted International Financial Reporting Standards (IFRS) for listed firms effective 1 January 2005. However, it was not until 2011 that substantial financial reporting enforcement changes were introduced, which were meant to ensure compliance with IFRS. This innovative setting allows us to examine the value relevance of accounting amounts during the (1) pre-IFRS adoption period (2002-2004); (2) post-IFRS adoption, but pre-enforcement changes period (2006-2010); and (3) post-enforcement changes period (2011-2012). The results show that accounting amounts were most value relevant in the post-enforcement changes period (R2, 75.5%) compared to both the pre-IFRS adoption period (adjusted R2 is 24.3%) and the period after IFRS adoption but before enforcement changes (adjusted R2 is 37.5%). Also, during the 2008 financial crisis, the equity book value per share was significantly value relevant (at 1%) but not earnings per share, whereas before the crisis, the opposite was true. We make two important contributions to the literature. First, we identify SA as an innovative setting that allows researchers to examine separately the effects of IFRS adoption and enforcement changes on capital markets and accounting quality. This is a departure from prior studies that are dominated by the European Union setting, where IFRS adoption occurred contemporaneously with enforcement and other regulatory changes. Second, we provide preliminary findings which suggest that while the adoption of IFRS seems to have improved the financial reporting quality of accounting amounts of SA listed firms, its impact appears to be limited unless combined with effective enforcement. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=international%20financial%20reporting%20standards%20%28ifrs%29" title="international financial reporting standards (ifrs)">international financial reporting standards (ifrs)</a>, <a href="https://publications.waset.org/abstracts/search?q=ifrs%20adoption" title=" ifrs adoption"> ifrs adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20reporting%20enforcement" title=" financial reporting enforcement"> financial reporting enforcement</a>, <a href="https://publications.waset.org/abstracts/search?q=value%20relevance" title=" value relevance"> value relevance</a>, <a href="https://publications.waset.org/abstracts/search?q=price%20model" title=" price model"> price model</a>, <a href="https://publications.waset.org/abstracts/search?q=equity%20book%20value" title=" equity book value"> equity book value</a>, <a href="https://publications.waset.org/abstracts/search?q=earnings%20per%20share" title=" earnings per share"> earnings per share</a> </p> <a href="https://publications.waset.org/abstracts/174264/ifrs-adoption-enforcement-and-the-value-relevant-of-accounting-amounts-the-particular-case-of-south-africa" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/174264.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">70</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3190</span> An Institutional Analysis of IFRS Adoption in Poor Jurisdictions</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Catalina%20Florentina%20Pricope">Catalina Florentina Pricope</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The last two decades witnessed a movement towards harmonization of international financial reporting standards (IFRS) throughout the global economy. This investigation seeks to identify the factors that could explain the adoption of IFRS by poor jurisdictions. While there has been a considerable amount, of literature published on the effects and key drivers of IFRS adoption in both developed and developing countries, little attention has been paid to jurisdictions with less developed capital markets and low-income levels exclusively. Drawing upon the Institutional Isomorphism theory and analyzing a sample of 45 poor jurisdictions between 2008 and 2013, the study empirically shows that poor jurisdictions are driven by legitimacy concerns rather than by economic reasoning to adopt an international accounting perspective. This in turn has implications for the IASB, as it should seek to influence institutional pressures within a particular jurisdiction in order to promote IFRS adoption. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=IFRS%20adoption" title="IFRS adoption">IFRS adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=isomorphism" title=" isomorphism"> isomorphism</a>, <a href="https://publications.waset.org/abstracts/search?q=poor%20jurisdictions" title=" poor jurisdictions"> poor jurisdictions</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20harmonization" title=" accounting harmonization "> accounting harmonization </a> </p> <a href="https://publications.waset.org/abstracts/39744/an-institutional-analysis-of-ifrs-adoption-in-poor-jurisdictions" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/39744.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">276</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3189</span> Critical Factors of IFRS Adoption in Bank Industries In Middle East Countries</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Benjamin%20Bae">Benjamin Bae</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study investigates the relationship between the adoption of International Financial Reporting Standards (IFRS) and the performance of banks in a number of Middle East countries. We examine whether performance levels and audit qualities play any role in adopting the International Financial Reporting Standards (IFRS) in Middle East banks. This study hypothesizes that, in general, banks with high performance and audit quality measures tend to adopt the IFRS than low-performing banks, as the adoption of a new standard takes lots of time and expenses, which could be an additional burden to them. The results show that three hypotheses are strongly supported whereas the cultural factor hypothesis is not. Banks with high ROA and ROE tend to adopt IFRS than low-performing banks. Big banks are also more likely to adopt IFRS than small or medium-sized banks. Contrary to the hypothesis, the Islamic bank status as a cultural factor has some positive impact on the adoption of the banks in the region. Overall, this research adds to our understanding of the bank’s performance. First, evidence on the relationship between the adoption of IFRS and the bank’s performance should be useful to investors. Second, the findings of this study provide financial statement users with useful information about the bank’s performance measures. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=IFRS" title="IFRS">IFRS</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20performance" title=" financial performance"> financial performance</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20quality" title=" audit quality"> audit quality</a>, <a href="https://publications.waset.org/abstracts/search?q=culture" title=" culture"> culture</a>, <a href="https://publications.waset.org/abstracts/search?q=firm%20size" title=" firm size"> firm size</a> </p> <a href="https://publications.waset.org/abstracts/185896/critical-factors-of-ifrs-adoption-in-bank-industries-in-middle-east-countries" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/185896.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">40</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3188</span> The Effects of Changes in Accounting Standards on Loan Loss Provisions (LLP) as Earnings Management Device: Evidence from Malaysia and Nigeria Banks (Part I)</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ugbede%20Onalo">Ugbede Onalo</a>, <a href="https://publications.waset.org/abstracts/search?q=Mohd%20Lizam"> Mohd Lizam</a>, <a href="https://publications.waset.org/abstracts/search?q=Ahmad%20Kaseri"> Ahmad Kaseri</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In view of dearth of studies on changes in accounting standards and banks’ earnings management particularly in the context of emerging economies, and the recent Malaysia and Nigeria change from their respective local GAAP to IFRS, this study deemed it overwhelming to investigate the effects of the switch on banks’ earnings management focusing on LLP as the manipulative device. This study employed judgmental sampling to select twenty eight banks- eight Malaysia and twenty Nigeria banks as sample covering period 2008-2013. To provide an empirical research setting in pursuant of the objective of this study, the study period is further partitioned into pre (2008, 2009, 2010) and post (2011, 2012, 2013) IFRS adoption periods. This study consistent with previous studies models a LLP regression model to investigate specific discretionary accruals of banks. Findings suggest that Malaysia and Nigeria banks individually use LLP to manage reported earnings more prior to IFRS implementation. Comparative overall results evidenced that the pre IFRS adoption or domestic GAAP era for both Malaysia and Nigeria sample banks is associated with higher prevalent earnings management through LLP than the corresponding post IFRS adoption era in diverse magnitude but in favour of Malaysia banks for both periods. With results demonstrating that IFRS adoption is linked to lower earnings management via LLP, this study therefore recommends the global adoption of IFRS as reporting framework. This study also endorses that Nigeria banks embrace and borrow a leaf from Malaysia banks good corporate governance practices. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting%20standards" title="accounting standards">accounting standards</a>, <a href="https://publications.waset.org/abstracts/search?q=IFRS" title=" IFRS"> IFRS</a>, <a href="https://publications.waset.org/abstracts/search?q=FRS" title=" FRS"> FRS</a>, <a href="https://publications.waset.org/abstracts/search?q=SAS" title=" SAS"> SAS</a>, <a href="https://publications.waset.org/abstracts/search?q=LLP" title=" LLP"> LLP</a>, <a href="https://publications.waset.org/abstracts/search?q=earnings%20management" title=" earnings management"> earnings management</a> </p> <a href="https://publications.waset.org/abstracts/17051/the-effects-of-changes-in-accounting-standards-on-loan-loss-provisions-llp-as-earnings-management-device-evidence-from-malaysia-and-nigeria-banks-part-i" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/17051.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">401</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3187</span> Accounting Quality and The Adoption of IFRS: Evidence from China</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Khaldoon%20G.%20Albitar">Khaldoon G. Albitar</a>, <a href="https://publications.waset.org/abstracts/search?q=Hassan%20Y.%20Kikhia"> Hassan Y. Kikhia</a>, <a href="https://publications.waset.org/abstracts/search?q=Jin%20P.%20Zhang"> Jin P. Zhang</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Since 2007, all companies listed on both Shanghai Stock Exchange and Shenzhen Stock Exchange are required to prepare their consolidated financial statements in accordance with International Financial Reporting Standards (IFRS). This study investigates the impact of adopting IFRS on accounting quality for a sample of listed on Chinese companies during the period 2003-2013 with sample of 10846 observations over a four-year period before and a five-year period after the adoption of IFRS. This study tests whether the level of earnings management is significantly lower after the adoption of IFRS, and reported earnings is more value relevant during the IFRS period by using the Ohlson model and Jones model, as modified by Dechow. The empirical results show that accounting quality improved with lower earnings management and higher value relevant after the adoption of IFRS in China. The current study contributes to the literature on IFRS adoption and earning quality in two ways. First, As most of the existing studies on earnings quality and IFRS have been conducted on data from the U.S and European countries, this study fills a gap in the existing literature by studying the effect of adoption of IFRS on earnings quality in an emerging market. Second, the findings of our study have important implications for policymakers, auditors, multinational firms, and users of financial reports. As the rapid growth of China's economy gains global recognition, the Chinese stock market is capturing the attention of international investor. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=international%20financial%20reporting%20standards%20%28ifrs%29" title="international financial reporting standards (ifrs)">international financial reporting standards (ifrs)</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20quality" title=" accounting quality"> accounting quality</a>, <a href="https://publications.waset.org/abstracts/search?q=earnings%20management" title=" earnings management"> earnings management</a>, <a href="https://publications.waset.org/abstracts/search?q=value%20relevance" title=" value relevance"> value relevance</a>, <a href="https://publications.waset.org/abstracts/search?q=china" title=" china"> china</a> </p> <a href="https://publications.waset.org/abstracts/30618/accounting-quality-and-the-adoption-of-ifrs-evidence-from-china" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/30618.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">334</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3186</span> The Adoption of Process Management for Accounting Information Systems in Thailand</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Manirath%20Wongsim">Manirath Wongsim</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Information Quality (IQ) has become a critical, strategic issue in Accounting Information Systems (AIS) adoption. In order to implement AIS adoption successfully, it is important to consider the quality of information use throughout the adoption process, which seriously impacts the effectiveness of AIS adoption practice and the optimization of AIS adoption decisions. There is a growing need for research to provide insights into issues and solutions related to IQ in AIS adoption. The need for an integrated approach to improve IQ in AIS adoption, as well as the unique characteristics of accounting data, demands an AIS adoption specific IQ framework. This research aims to explore ways of managing information quality and AIS adoption to investigate the relationship between the IQ issues and AIS adoption process. This study has led to the development of a framework for understanding IQ management in AIS adoption. This research was done on 44 respondents as ten organisations from manufacturing firms in Thailand. The findings of the research’s empirical evidence suggest that IQ dimensions in AIS adoption to provide assistance in all process of decision making. This research provides empirical evidence that information quality of AIS adoption affect decision making and suggests that these variables should be considered in adopting AIS in order to improve the effectiveness of AIS. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=information%20quality" title="information quality">information quality</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20quality%20dimensions" title=" information quality dimensions"> information quality dimensions</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20information%20systems" title=" accounting information systems"> accounting information systems</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20information%20system%20adoption" title=" accounting information system adoption"> accounting information system adoption</a> </p> <a href="https://publications.waset.org/abstracts/22718/the-adoption-of-process-management-for-accounting-information-systems-in-thailand" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/22718.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">467</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3185</span> Steps towards the Development of National Health Data Standards in Developing Countries</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Abdullah%20I.%20Alkraiji">Abdullah I. Alkraiji</a>, <a href="https://publications.waset.org/abstracts/search?q=Thomas%20W.%20Jackson"> Thomas W. Jackson</a>, <a href="https://publications.waset.org/abstracts/search?q=Ian%20Murray"> Ian Murray</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The proliferation of health data standards today is somewhat overlapping and conflicting, resulting in market confusion and leading to increasing proprietary interests. The government role and support in standardization for health data are thought to be crucial in order to establish credible standards for the next decade, to maximize interoperability across the health sector, and to decrease the risks associated with the implementation of non-standard systems. The normative literature missed out the exploration of the different steps required to be undertaken by the government towards the development of national health data standards. Based on the lessons learned from a qualitative study investigating the different issues to the adoption of health data standards in the major tertiary hospitals in Saudi Arabia and the opinions and feedback from different experts in the areas of data exchange and standards and medical informatics in Saudi Arabia and UK, a list of steps required towards the development of national health data standards was constructed. Main steps are the existence of: a national formal reference for health data standards, an agreed national strategic direction for medical data exchange, a national medical information management plan and a national accreditation body, and more important is the change management at the national and organizational level. The outcome of this study can be used by academics and practitioners to develop the planning of health data standards, and in particular those in developing countries. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=interoperabilty" title="interoperabilty">interoperabilty</a>, <a href="https://publications.waset.org/abstracts/search?q=medical%20data%20exchange" title=" medical data exchange"> medical data exchange</a>, <a href="https://publications.waset.org/abstracts/search?q=health%20data%20standards" title=" health data standards"> health data standards</a>, <a href="https://publications.waset.org/abstracts/search?q=case%20study" title=" case study"> case study</a>, <a href="https://publications.waset.org/abstracts/search?q=Saudi%20Arabia" title=" Saudi Arabia"> Saudi Arabia</a> </p> <a href="https://publications.waset.org/abstracts/3844/steps-towards-the-development-of-national-health-data-standards-in-developing-countries" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/3844.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">338</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3184</span> Factors of Adoption of the International Financial Reporting Standard for Small and Medium Sized Entities</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Uyanga%20Jadamba">Uyanga Jadamba</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Globalisation of the world economy has necessitated the development and implementation of a comparable and understandable reporting language suitable for use by all reporting entities. The International Accounting Standard Board (IASB) provides an international reporting language that lets all users understand the financial information of their business and potentially allows them to have access to finance at an international level. The study is based on logistic regression analysis to investigate the factors for the adoption of theInternational Financial Reporting Standard for Small and Medium sized Entities (IFRS for SMEs). The study started with a list of 217 countries from World Bank data. Due to the lack of availability of data, the final sample consisted of 136 countries, including 60 countries that have adopted the IFRS for SMEs and 76 countries that have not adopted it yet. As a result, the study included a period from 2010 to 2020 and obtained 1360 observations. The findings confirm that the adoption of the IFRS for SMEs is significantly related to the existence of national reporting standards, law enforcement quality, common law (legal system), and extent of disclosure. It means that the likelihood of adoption of the IFRS for SMEs decreases if the country already has a national reporting standard for SMEs, which suggests that implementation and transitional costs are relatively high in order to change the reporting standards. The result further suggests that the new standard adoption is easier in countries with constructive law enforcement and effective application of laws. The finding also shows that the adoption increases if countries have a common law system which suggests that efficient reportingregulations are more widespread in these countries. Countries with a high extent of disclosing their financial information are more likely to adopt the standard than others. The findings lastly show that the audit qualityand primary education levelhave no significant impact on the adoption.One possible explanation for this could be that accounting professionalsfrom in developing countries lacked complete knowledge of the international reporting standards even though there was a requirement to comply with them. The study contributes to the literature by providing factors that impact the adoption of the IFRS for SMEs. It helps policymakers to better understand and apply the standard to improve the transparency of financial statements. The benefit of adopting the IFRS for SMEs is significant due to the relaxed and tailored reporting requirements for SMEs, reduced burden on professionals to comply with the standard, and provided transparent financial information to gain access to finance.The results of the study are useful toemerging economies where SMEs are dominant in the economy in informing its evaluation of the adoption of the IFRS for SMEs. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=IFRS%20for%20SMEs" title="IFRS for SMEs">IFRS for SMEs</a>, <a href="https://publications.waset.org/abstracts/search?q=international%20financial%20reporting%20standard" title=" international financial reporting standard"> international financial reporting standard</a>, <a href="https://publications.waset.org/abstracts/search?q=adoption" title=" adoption"> adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=institutional%20factors" title=" institutional factors"> institutional factors</a> </p> <a href="https://publications.waset.org/abstracts/158279/factors-of-adoption-of-the-international-financial-reporting-standard-for-small-and-medium-sized-entities" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/158279.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">79</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3183</span> Fair Value Accounting and Evolution of the Ohlson Model</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mohamed%20Zaher%20Bouaziz">Mohamed Zaher Bouaziz</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Our study examines the Ohlson Model, which links a company's market value to its equity and net earnings, in the context of the evolution of the Canadian accounting model, characterized by more extensive use of fair value and a broader measure of performance after IFRS adoption. Our hypothesis is that if equity is reported at its fair value, this valuation is closely linked to market capitalization, so the weight of earnings weakens or even disappears in the Ohlson Model. Drawing on Canada's adoption of the International Financial Reporting Standards (IFRS), our results support our hypothesis that equity appears to include most of the relevant information for investors, while earnings have become less important. However, the predictive power of earnings does not disappear. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=fair%20value%20accounting" title="fair value accounting">fair value accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=Ohlson%20model" title=" Ohlson model"> Ohlson model</a>, <a href="https://publications.waset.org/abstracts/search?q=IFRS%20adoption" title=" IFRS adoption"> IFRS adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=value-relevance%20of%20equity%20and%20earnings" title=" value-relevance of equity and earnings"> value-relevance of equity and earnings</a> </p> <a href="https://publications.waset.org/abstracts/106775/fair-value-accounting-and-evolution-of-the-ohlson-model" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/106775.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">189</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3182</span> Assessment of the Level of Awareness and Adoption of International Public Sector Accounting Standards (IPSAS) in the Curriculum of Accounting Education in Selected Tertiary Institutions in Ondo and Ekiti States Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Olurankinse%20Felix">Olurankinse Felix</a>, <a href="https://publications.waset.org/abstracts/search?q=Fatukasi%20Bayo"> Fatukasi Bayo</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Over the years, the medium through which government financial statements are prepared has been on cash basis of accounting. This basis was characterised with some shortcomings ranging from non- disclosure of quality and detail information relating to government financial transactions, ill informed assessment of government resource allocation, weak internal control system that inhibits accountability and transparency and non- standardisation of reporting ethics for the purpose of comparability. The emergence of international public sector accounting standards (IPSAS) is therefore seen as leverage as it aims at improving the quality of general purpose financial reporting by public sector entities thereby increasing transparency and accountability. IPSAS is a new concept that all institutions must fully adopts. The crux of this paper is to find out to what extent is the awareness and adoption of IPSAS to both students and lecturers interms of teaching, learning and inclusion in the curriculum of accounting education. The methodology involved the use of well designed questionnaires to obtain information from some selected institutions and the analysis was done with the use of maximum likelihood ordered probit regression. The result of the analysis shows that despite a high level of sensitisation/awareness of IPSAS, the degree of adoption is still low due to low level of desirability by students and lecturers. The paper recommend the need for the government to enact an enabling law to back up the adoption and more importantly to institute appropriate sanctions to ensure full compliance. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=assessment" title="assessment">assessment</a>, <a href="https://publications.waset.org/abstracts/search?q=awareness" title=" awareness"> awareness</a>, <a href="https://publications.waset.org/abstracts/search?q=adoption" title=" adoption"> adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=IPSAS" title=" IPSAS"> IPSAS</a>, <a href="https://publications.waset.org/abstracts/search?q=cash%20basis" title=" cash basis"> cash basis</a> </p> <a href="https://publications.waset.org/abstracts/28026/assessment-of-the-level-of-awareness-and-adoption-of-international-public-sector-accounting-standards-ipsas-in-the-curriculum-of-accounting-education-in-selected-tertiary-institutions-in-ondo-and-ekiti-states-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/28026.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">482</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3181</span> The Effect of Mandatory International Financial Reporting Standards Reporting on Investors' Herding Practice: Evidence from Eu Equity Markets</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mohammed%20Lawal%20Danrimi">Mohammed Lawal Danrimi</a>, <a href="https://publications.waset.org/abstracts/search?q=Ervina%20Alfan"> Ervina Alfan</a>, <a href="https://publications.waset.org/abstracts/search?q=Mazni%20%20Abdullah"> Mazni Abdullah</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this study is to investigate whether the adoption of International Financial Reporting Standards (IFRS) encourages information-based trading and mitigates investors’ herding practice in emerging EU equity markets. Utilizing a modified non-linear model of cross-sectional absolute deviation (CSAD), we find that the hypothesis that mandatory IFRS adoption improves the information set of investors and reduces irrational investment behavior may in some cases be incorrect, and the reverse may be true. For instance, with regard to herding concerns, the new reporting benchmark has rather aggravated investors’ herding practice. However, we also find that mandatory IFRS adoption does not appear to be the only instigator of the observed herding practice; national institutional factors, particularly regulatory quality, political stability and control of corruption, also significantly contribute to investors’ herd formation around the new reporting regime. The findings would be of interest to academics, regulators and policymakers in performing a cost-benefit analysis of the so-called better reporting regime, as well as financial statement users who make decisions based on firms’ fundamental variables, treating them as significant indicators of future market movement. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=equity%20markets" title="equity markets">equity markets</a>, <a href="https://publications.waset.org/abstracts/search?q=herding" title=" herding"> herding</a>, <a href="https://publications.waset.org/abstracts/search?q=IFRS" title=" IFRS"> IFRS</a>, <a href="https://publications.waset.org/abstracts/search?q=CSAD" title=" CSAD"> CSAD</a> </p> <a href="https://publications.waset.org/abstracts/86300/the-effect-of-mandatory-international-financial-reporting-standards-reporting-on-investors-herding-practice-evidence-from-eu-equity-markets" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/86300.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">178</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3180</span> International Comparative Study of International Financial Reporting Standards Adoption and Earnings Quality: Effects of Differences in Accounting Standards, Industry Category, and Country Characteristics</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ichiro%20Mukai">Ichiro Mukai</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this study is to investigate whether firms applying International Financial Reporting Standards (IFRS), provide high-quality and comparable earnings information that is useful for decision making of information users relative to firms applying local Generally Accepted Accounting Principles (GAAP). Focus is placed on the earnings quality of listed firms in several developed countries: Australia, Canada, France, Germany, Japan, the United Kingdom (UK), and the United States (US). Except for Japan and the US, the adoption of IFRS is mandatory for listed firms in these countries. In Japan, the application of IFRS is allowed for specific listed firms. In the US, the foreign firms listed on the US securities market are permitted to apply IFRS but the listed domestic firms are prohibited from doing so. In this paper, the differences in earnings quality are compared between firms applying local GAAP and those applying IFRS in each country and industry category, and the reasons of differences in earnings quality are analyzed using various factors. The results show that, although the earnings quality of firms applying IFRS is higher than that of firms applying local GAAP, this varies with country and industry category. Thus, even if a single set of global accounting standards is used for all listed firms worldwide, it is difficult to establish comparability of financial information among global firms. These findings imply that various circumstances surrounding firms, industries, and countries etc. influence business operations and affect the differences in earnings quality. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accruals" title="accruals">accruals</a>, <a href="https://publications.waset.org/abstracts/search?q=earnings%20quality" title=" earnings quality"> earnings quality</a>, <a href="https://publications.waset.org/abstracts/search?q=IFRS" title=" IFRS"> IFRS</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20comparability" title=" information comparability"> information comparability</a> </p> <a href="https://publications.waset.org/abstracts/99537/international-comparative-study-of-international-financial-reporting-standards-adoption-and-earnings-quality-effects-of-differences-in-accounting-standards-industry-category-and-country-characteristics" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/99537.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">169</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3179</span> Digital Transformation in Developing Countries, A Study into Building Information Modelling Adoption in Thai Design and Engineering Small- and Medium-Sizes Enterprises</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Prompt%20Udomdech">Prompt Udomdech</a>, <a href="https://publications.waset.org/abstracts/search?q=Eleni%20Papadonikolaki"> Eleni Papadonikolaki</a>, <a href="https://publications.waset.org/abstracts/search?q=Andrew%20Davies"> Andrew Davies</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Building information modelling (BIM) is the major technological trend amongst built environment organisations. Digitalising businesses and operations, BIM brings forth a digital transformation in any built environment industry. The adoption of BIM presents challenges for organisations, especially small- and medium-sizes enterprises (SMEs). The main problem for built-environment SMEs is the lack of project actors with adequate BIM competences. The research highlights learning in projects as the key and explores into the learning of BIM in projects of designers and engineers within Thai design and engineering SMEs. The study uncovers three impeding attributes, which are: a) lack of English proficiency; b) unfamiliarity with digital technologies; and c) absence of public standards. This research expands on the literature on BIM competences and adoption. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=BIM%20competences%20and%20adoption" title="BIM competences and adoption">BIM competences and adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=digital%20transformation" title=" digital transformation"> digital transformation</a>, <a href="https://publications.waset.org/abstracts/search?q=learning%20in%20projects" title=" learning in projects"> learning in projects</a>, <a href="https://publications.waset.org/abstracts/search?q=SMEs" title=" SMEs"> SMEs</a>, <a href="https://publications.waset.org/abstracts/search?q=and%20developing%20built%20environment%20industry" title=" and developing built environment industry"> and developing built environment industry</a> </p> <a href="https://publications.waset.org/abstracts/136615/digital-transformation-in-developing-countries-a-study-into-building-information-modelling-adoption-in-thai-design-and-engineering-small-and-medium-sizes-enterprises" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/136615.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">143</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3178</span> E-Commerce in Jordan: Conceptual Model</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Muneer%20Abbad">Muneer Abbad</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study comes with a comprehensive analysis of specific factors affecting the adoption of e-commerce in Jordan. From the theoretical perspective, this study will make a contribution to the e-commerce by providing insights on the factors that seem to affect e-commerce’s adoption. The current study will provide managers information about the planning and formulating appropriate strategies to ensure rapid adoption of e-commerce in Jordan. It will offer marketing implications, conclusions, and suggestions for future research. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=e-commerce" title="e-commerce">e-commerce</a>, <a href="https://publications.waset.org/abstracts/search?q=Jordan" title=" Jordan"> Jordan</a>, <a href="https://publications.waset.org/abstracts/search?q=adoption" title=" adoption"> adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=conceptual%20model" title=" conceptual model"> conceptual model</a> </p> <a href="https://publications.waset.org/abstracts/27771/e-commerce-in-jordan-conceptual-model" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/27771.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">456</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3177</span> An Empirical Investigation of Mobile Banking Services Adoption in Pakistan </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Aijaz%20A.%20Shaikh">Aijaz A. Shaikh</a>, <a href="https://publications.waset.org/abstracts/search?q=Richard%20Glavee-Geo"> Richard Glavee-Geo</a>, <a href="https://publications.waset.org/abstracts/search?q=Heikki%20Karjaluoto"> Heikki Karjaluoto</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Adoption of Information Systems (IS) is receiving increasing attention such that its implications have been closely monitored and studied by the IS management community, industry and professional gatekeepers. Building on previous research regarding the adoption of technology, this paper develops and validates an integrated model of the adoption of mobile banking. The model originates from the Technology Acceptance Model (TAM) and the Theory of Planned Behaviour (TPB). This paper intends to offer a preliminary scrutiny of the antecedents of the adoption of mobile banking services in the context of a developing country. Data was collected from Pakistan. The findings showed that an integrated TAM and TPB model greatly explains the adoption intention of mobile banking; and perceived behavioural control and its antecedents play a significant role in predicting adoption Theoretical and managerial implications of findings are presented and discussed. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=developing%20country" title="developing country">developing country</a>, <a href="https://publications.waset.org/abstracts/search?q=mobile%20banking%20service%20adoption" title=" mobile banking service adoption"> mobile banking service adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=technology%20acceptance%20model" title=" technology acceptance model"> technology acceptance model</a>, <a href="https://publications.waset.org/abstracts/search?q=theory%20of%20planned%20behavior" title=" theory of planned behavior"> theory of planned behavior</a> </p> <a href="https://publications.waset.org/abstracts/32655/an-empirical-investigation-of-mobile-banking-services-adoption-in-pakistan" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/32655.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">418</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3176</span> A Framework for Information Quality in Accounting Information Systems Adoption</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Wongsim%20Manirath">Wongsim Manirath </a> </p> <p class="card-text"><strong>Abstract:</strong></p> In order to implement AIS adoption successfully, it is important to consider the quality of information management and understand Information Quality (IQ) factors influencing AIS adoption. This research aims to explore ways of managing AIS adoption to investigate the adoption of accounting information systems within organisations. The study has led to the development of a framework for understanding the AIS adoption process in an organisation. This research used qualitative, interpretive evidence. This framework was developed from case studies and by collecting qualitative data (interviews). This research has conducted 10 case studies to study how IQ is managed through the accounting information system adoption process. A special focus is placed on determining how organisation size influences the information quality practices. The finding is especially useful to SMEs as many SMEs have the desire to grow bigger. By better dealing with IQ issues, there could be a successful future. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=data%20quality" title="data quality">data quality</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20quality" title=" information quality"> information quality</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20information%20system" title=" accounting information system"> accounting information system</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20management" title=" information management"> information management</a> </p> <a href="https://publications.waset.org/abstracts/11332/a-framework-for-information-quality-in-accounting-information-systems-adoption" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/11332.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">468</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3175</span> A Risk-Based Modeling Approach for Successful Adoption of CAATTs in Audits: An Exploratory Study Applied to Israeli Accountancy Firms</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Alon%20Cohen">Alon Cohen</a>, <a href="https://publications.waset.org/abstracts/search?q=Jeffrey%20Kantor"> Jeffrey Kantor</a>, <a href="https://publications.waset.org/abstracts/search?q=Shalom%20Levy"> Shalom Levy</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Technology adoption models are extensively used in the literature to explore drivers and inhibitors affecting the adoption of Computer Assisted Audit Techniques and Tools (CAATTs). Further studies from recent years suggested additional factors that may affect technology adoption by CPA firms. However, the adoption of CAATTs by financial auditors differs from the adoption of technologies in other industries. This is a result of the unique characteristics of the auditing process, which are expressed in the audit risk elements and the risk-based auditing approach, as encoded in the auditing standards. Since these audit risk factors are not part of the existing models that are used to explain technology adoption, these models do not fully correspond to the specific needs and requirements of the auditing domain. The overarching objective of this qualitative research is to fill the gap in the literature, which exists as a result of using generic technology adoption models. Followed by a pretest and based on semi-structured in-depth interviews with 16 Israeli CPA firms of different sizes, this study aims to reveal determinants related to audit risk factors that influence the adoption of CAATTs in audits and proposes a new modeling approach for the successful adoption of CAATTs. The findings emphasize several important aspects: (1) while large CPA firms developed their own inner guidelines to assess the audit risk components, other CPA firms do not follow a formal and validated methodology to evaluate these risks; (2) large firms incorporate a variety of CAATTs, including self-developed advanced tools. On the other hand, small and mid-sized CPA firms incorporate standard CAATTs and still need to catch up to better understand what CAATTs can offer and how they can contribute to the quality of the audit; (3) the top management of mid-sized and small CPA firms should be more proactive and updated about CAATTs capabilities and contributions to audits; and (4) All CPA firms consider professionalism as a major challenge that must be constantly managed to ensure an optimal CAATTs operation. The study extends the existing knowledge of CAATTs adoption by looking at it from a risk-based auditing approach. It suggests a new model for CAATTs adoption by incorporating influencing audit risk factors that auditors should examine when considering CAATTs adoption. Since the model can be used in various audited scenarios and supports strategic, risk-based decisions, it maximizes the great potential of CAATTs on the quality of the audits. The results and insights can be useful to CPA firms, internal auditors, CAATTs developers and regulators. Moreover, it may motivate audit standard-setters to issue updated guidelines regarding CAATTs adoption in audits. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit%20risk" title="audit risk">audit risk</a>, <a href="https://publications.waset.org/abstracts/search?q=CAATTs" title=" CAATTs"> CAATTs</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20auditing" title=" financial auditing"> financial auditing</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20technology" title=" information technology"> information technology</a>, <a href="https://publications.waset.org/abstracts/search?q=technology%20adoption%20models" title=" technology adoption models"> technology adoption models</a> </p> <a href="https://publications.waset.org/abstracts/161917/a-risk-based-modeling-approach-for-successful-adoption-of-caatts-in-audits-an-exploratory-study-applied-to-israeli-accountancy-firms" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/161917.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">67</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3174</span> Child Trafficking for Adoption Purposes: A Study into the Criminogenic Factors of the German Intercountry Adoption System</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Elvira%20Loibl">Elvira Loibl</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In Western countries, the demand for adoptable children, especially healthy babies, has been considerably high for several years. Rising infertility rates, liberal abortion politics, the widespread use of contraception, and the increasing acceptance of unmarried motherhood are factors that have decreased the number of infants available for domestic adoption in the U.S. and Europe. As a consequence, many involuntarily childless couples turn to intercountry adoption as a viable alternative to have a child of their own. However, the demand for children far outpaces the supply of orphans with the desired characteristics. The imbalance between the number of prospective adopters and the children available for intercountry adoption results in long waiting lists and high prices. The inordinate sums of money involved in the international adoption system have created a commercial ‘underbelly’ where unethical and illicit practices are employed to provide the adoption market with adoptable children. Children are being purchased or abducted from their families, hospitals or child care institutions and then trafficked to receiving countries as ‘orphans’. This paper aims to uncover and explain the factors of the German adoption system that are conducive to child trafficking for adoption purposes. It explains that the tension between money and integrity as experienced by German adoption agencies, blind trust in the authorities in the sending countries as well as a lenient control system encourage and facilitate the trafficking in children to Germany. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=child%20trafficking" title="child trafficking">child trafficking</a>, <a href="https://publications.waset.org/abstracts/search?q=intercountry%20adoption" title=" intercountry adoption"> intercountry adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=market%20in%20adoptable%20babies" title=" market in adoptable babies"> market in adoptable babies</a>, <a href="https://publications.waset.org/abstracts/search?q=German%20adoption%20system" title=" German adoption system"> German adoption system</a> </p> <a href="https://publications.waset.org/abstracts/66958/child-trafficking-for-adoption-purposes-a-study-into-the-criminogenic-factors-of-the-german-intercountry-adoption-system" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/66958.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">292</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3173</span> International Financial Reporting Standards and the Quality of Banks Financial Statement Information: Evidence from an Emerging Market-Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ugbede%20Onalo">Ugbede Onalo</a>, <a href="https://publications.waset.org/abstracts/search?q=Mohd%20Lizam"> Mohd Lizam</a>, <a href="https://publications.waset.org/abstracts/search?q=Ahmad%20Kaseri"> Ahmad Kaseri</a>, <a href="https://publications.waset.org/abstracts/search?q=Otache%20Innocent"> Otache Innocent</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Giving the paucity of studies on IFRS adoption and quality of banks accounting quality, particularly in emerging economies, this study is motivated to investigate whether the Nigeria decision to adopt IFRS beginning from 1 January 2012 is associated with high quality accounting measures. Consistent with prior literatures, this study measure quality of financial statement information using earnings measurement, timeliness of loss recognition and value relevance. A total of twenty Nigeria banks covering a period of six years (2008-2013) divided equally into three years each (2008, 2009, 2010) pre adoption period and (2011, 2012, 2013) post adoption period were investigated. Following prior studies eight models were in all employed to investigate earnings management, timeliness of loss recognition and value relevance of Nigeria bank accounting quality for the different reporting regimes. Results suggest that IFRS adoption is associated with minimal earnings management, timely recognition of losses and high value relevance of accounting information. Summarily, IFRS adoption engenders higher quality of banks financial statement information compared to local GAAP. Hence, this study recommends the global adoption of IFRS and that Nigeria banks should embrace good corporate governance practices. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=IFRS" title="IFRS">IFRS</a>, <a href="https://publications.waset.org/abstracts/search?q=SAS" title=" SAS"> SAS</a>, <a href="https://publications.waset.org/abstracts/search?q=quality%20of%20accounting%20information" title=" quality of accounting information"> quality of accounting information</a>, <a href="https://publications.waset.org/abstracts/search?q=earnings%20measurement" title=" earnings measurement"> earnings measurement</a>, <a href="https://publications.waset.org/abstracts/search?q=discretionary%20accruals" title=" discretionary accruals"> discretionary accruals</a>, <a href="https://publications.waset.org/abstracts/search?q=non-discretionary%20accruals" title=" non-discretionary accruals"> non-discretionary accruals</a>, <a href="https://publications.waset.org/abstracts/search?q=total%20accruals" title=" total accruals"> total accruals</a>, <a href="https://publications.waset.org/abstracts/search?q=Jones%20model" title=" Jones model"> Jones model</a>, <a href="https://publications.waset.org/abstracts/search?q=timeliness%20of%20loss%20recognition" title=" timeliness of loss recognition"> timeliness of loss recognition</a>, <a href="https://publications.waset.org/abstracts/search?q=value%20relevance" title=" value relevance"> value relevance</a> </p> <a href="https://publications.waset.org/abstracts/17052/international-financial-reporting-standards-and-the-quality-of-banks-financial-statement-information-evidence-from-an-emerging-market-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/17052.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">465</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3172</span> Selection Standards for National Teams: Theory and Practice</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Alexey%20Kulik">Alexey Kulik</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This article deals with selection standards for national sport teams. The author examines the legal framework for selection criteria and suggests using the most honest criteria. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=national%20teams" title="national teams">national teams</a>, <a href="https://publications.waset.org/abstracts/search?q=standards%20of%20forming%20teams" title=" standards of forming teams"> standards of forming teams</a>, <a href="https://publications.waset.org/abstracts/search?q=selection%20standards" title=" selection standards"> selection standards</a>, <a href="https://publications.waset.org/abstracts/search?q=sport%20legislations" title=" sport legislations"> sport legislations</a> </p> <a href="https://publications.waset.org/abstracts/6488/selection-standards-for-national-teams-theory-and-practice" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/6488.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">507</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3171</span> UK GAAP and IFRS Standards: Similarities and Differences</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Feddaoui%20Amina">Feddaoui Amina</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper aimed to help researchers and international companies to the differences and similarities between IFRS (International financial reporting standards) and UK GAAP or UK accounting principles, and to the accounting changes between standard setting of the International Accounting Standards Board and the Accounting Standards Board in United Kingdom. We will use in this study statistical methods to calculate similarities and difference frequencies between the UK standards and IFRS standards, according to the PricewaterhouseCoopers report in 2005. We will use the one simple test to confirm or refuse our hypothesis. In conclusion, we found that the gap between UK GAAP and IFRS is small. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting" title="accounting">accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=UK%20GAAP" title=" UK GAAP"> UK GAAP</a>, <a href="https://publications.waset.org/abstracts/search?q=IFRS" title=" IFRS"> IFRS</a>, <a href="https://publications.waset.org/abstracts/search?q=similarities" title=" similarities"> similarities</a>, <a href="https://publications.waset.org/abstracts/search?q=differences" title=" differences"> differences</a> </p> <a href="https://publications.waset.org/abstracts/73469/uk-gaap-and-ifrs-standards-similarities-and-differences" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/73469.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">210</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3170</span> The Impact of Organizational Culture on Internet Marketing Adoption</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Hafiz%20Mushtaq%20Ahmad">Hafiz Mushtaq Ahmad</a>, <a href="https://publications.waset.org/abstracts/search?q=Syed%20Faizan%20Ali%20Shah"> Syed Faizan Ali Shah</a>, <a href="https://publications.waset.org/abstracts/search?q=Bushra%20Hussain"> Bushra Hussain</a>, <a href="https://publications.waset.org/abstracts/search?q=Muneeb%20Iqbal"> Muneeb Iqbal</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Purpose: The purpose of this study is to investigate the impact of organizational culture on internet marketing adoption. Moreover, the study intends to explore the role of organizational culture in the internet marketing adoption that helps business to achieve organizational growth and augmented market share. Background: With the enormous expansion of technology, organizations now need technology-based marketing paradigm in order to capture larger group of customers. Organizational culture plays a dominant and prominent role in the internet marketing adoption. Changes in the world economy have demolished current organizational competition and generating new technology standards and strategies. With all the technological advances, e-marketing has become one of the essential part of marketing strategies. Organizations require advance internet marketing strategies in order to compete in a global market. Methodology: The population of this study consists of telecom sector organizations of Pakistan. The sample size consists of 200 telecom sector employees. Data were gathered through the questionnaire instrument. The research strategy of this study is survey. The study uses a deductive approach. The sampling technique of this study is convenience sampling. Tentative Results: The study reveals that organizational culture played a vital role in the internet marketing adoption. The results show that there is a strong association between the organizational culture and internet marketing adoption. The results further show that flexible organizational culture helps organization to easily adopt internet marketing. Conclusion: The study discloses that flexible organizational culture helps organizations to easily adopt e-marketing. The study guides decision-makers and owners of organizations to recognize the importance of internet marketing strategy and help them to increase market share by using e-marketing. The study offers solution to the managers to develop flexible organizational culture that helps in internet marketing adoption. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=internet%20technology" title="internet technology">internet technology</a>, <a href="https://publications.waset.org/abstracts/search?q=internet%20marketing" title=" internet marketing"> internet marketing</a>, <a href="https://publications.waset.org/abstracts/search?q=marketing%20paradigm" title=" marketing paradigm"> marketing paradigm</a>, <a href="https://publications.waset.org/abstracts/search?q=organizational%20culture" title=" organizational culture"> organizational culture</a> </p> <a href="https://publications.waset.org/abstracts/84345/the-impact-of-organizational-culture-on-internet-marketing-adoption" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/84345.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">231</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3169</span> Adoption and Adoption Gap of Selected BRRI-Released Boro Rice Varieties in Bangladesh</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mohammad%20Abdul%20Momin">Mohammad Abdul Momin</a>, <a href="https://publications.waset.org/abstracts/search?q=Sekender%20Ali"> Sekender Ali</a>, <a href="https://publications.waset.org/abstracts/search?q=Mahbubul%20Alam"> Mahbubul Alam</a>, <a href="https://publications.waset.org/abstracts/search?q=Rafiquel%20Islam"> Rafiquel Islam</a>, <a href="https://publications.waset.org/abstracts/search?q=Mohammad%20Mizanul%20Haque%20Kazal"> Mohammad Mizanul Haque Kazal</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Improved high-yielding modern rice varieties can reduce hunger and food insecurity in Bangladesh. However, lower adoption and higher adoption gap of modern rice varieties are the main concerns of rice researchers, extension specialists, and legislators. This study attempts to determine the adoption status and adoption gap of 10 selected BRRI-released Boro rice varieties to assess some selected socio-economic characteristics of the rice farmers and to explore the contribution of the selected socio-economic characteristics of farmers to their adoption gap of selected BRRI-released Boro varieties. Necessary data were collected from 03 September to 31 December 2021 using a well-structured pre-tested interview schedule from 371 randomly selected farmers covering 12 agricultural blocks of four Upazilas under Cumilla, Mymensingh, Tangail, and Bogura districts. The study revealed that most (73.05%) of the rice farmers had high adoption and low adoption gap; 23.72% had moderate adoption and adoption gap; and the rest 3.23% of respondents’ farmers had low adoption and high adoption gap of BRRI-released Boro rice varieties. Overall adoption and adoption gap of BRRI-released Bororice varieties were 77.02% and 22.98%, respectively. Based on the descending order of the Adoption Index, BRRI dhan29 ranked 1st, followed by BRRI dhan28. The adoption indices of these two top-ranked varieties were 38.84 and 30.43, respectively, which were much higher than others. Third to ninth ranked varieties were BRRI dhan58, BRRI dhan89, BRRI dhan88, BRRI dhan50, BRRI dhan74, BRRI dhan81, and BRRI dhan63. Reverse-ranked orders were observed based on the descending order of the Adoption Gap Index (AGI). Stepwise multiple regression analysis indicated that ‘knowledge on BRRI-released Boro rice varieties’, ‘extension contacts’, ‘rice farming profitability’, ‘rice farming experience’, and ‘satisfaction on BRRI-releasedBoro rice varieties’ of the farmers had a significant negative contribution to their adoption gap, i.e., positive contribution to their adoption of BRRI-released Boro rice varieties. The study concluded that policy interventions should be taken to improve farmers’ knowledge of BRRI-releasedBoro rice varieties by increasing extension contact to all the lower and higher experienced farmers to make them profitable and satisfied to increase adoption and decrease the adoption gap of BRRI-released Boro rice varieties. These issues also urge policy interventions for the rethinking of current dissemination tactics to ensure the widespread adoption of newly released modern Boro rice varieties at the farm level. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=adoption" title="adoption">adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=adoption%20gap" title=" adoption gap"> adoption gap</a>, <a href="https://publications.waset.org/abstracts/search?q=Boro" title=" Boro"> Boro</a>, <a href="https://publications.waset.org/abstracts/search?q=rice" title=" rice"> rice</a>, <a href="https://publications.waset.org/abstracts/search?q=BRRI" title=" BRRI"> BRRI</a>, <a href="https://publications.waset.org/abstracts/search?q=Bangladesh" title=" Bangladesh"> Bangladesh</a> </p> <a href="https://publications.waset.org/abstracts/194926/adoption-and-adoption-gap-of-selected-brri-released-boro-rice-varieties-in-bangladesh" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/194926.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">4</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3168</span> A Framework Factors Influencing Accounting Information Systems Adoption Success</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Manirath%20Wongsim">Manirath Wongsim</a> </p> <p class="card-text"><strong>Abstract:</strong></p> AIS plays an important role in business management, strategic and can provide assistance in all phases of decision making. Thus, many organisations needs to be seen as well adopting AIS, which is critical to a company in order to organise, manage and operate process in all sections. In order to implement AIS successfully, it is important to understand the underlying factors that influence the AIS adoption. Therefore, this research intends to study this perspective of factors influence and impact on AIS adoption’s success. The model has been designed to illustrate factors influences in AIS adoption. It also attempts to identify the critical success factors that organisations should focus on, to ensure the adoption on accounting process. This framework will be developed from case studies by collecting qualitative and quantitative data. Case study and survey methodology were adopted for this research. Case studies in two Thai- organisations were carried out. The results of the two main case studies suggested 9 factors that may have impact on in AIS adoption. Survey instrument was developed based on the findings from case studies. Two large-scale surveys were sent to selected members of Thailand Accountant, and Thailand Computer Society to further develop and test the research framework. The top three critical factors for ensuring AIS adoption were: top management commitment, steering committees, and Technical capability of AIS personnel. That is, it is now clear which factors impact in AIS adoption, and which of those factors are critical success factors for ensuring AIS adoption successes <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting%20information%20system" title="accounting information system">accounting information system</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20information%20systems%20adoption" title=" accounting information systems adoption"> accounting information systems adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=and%20inflecting%20AIS%20adoption" title=" and inflecting AIS adoption"> and inflecting AIS adoption</a> </p> <a href="https://publications.waset.org/abstracts/34720/a-framework-factors-influencing-accounting-information-systems-adoption-success" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/34720.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">399</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3167</span> Development of Risk-Based Ambient Air Quality Standards in the Russian Federation on the Basis of Risk Assessment Procedures Harmonized with International Approaches</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nina%20V.%20Zaitseva">Nina V. Zaitseva</a>, <a href="https://publications.waset.org/abstracts/search?q=Pavel%20Z.%20Shur"> Pavel Z. Shur</a>, <a href="https://publications.waset.org/abstracts/search?q=Nina%20G.%20Atiskova"> Nina G. Atiskova</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Nowadays harmonization of sanitary and hygienic standards of environmental quality with international standards is crucial part of integration of Russia into the international community. Harmonization of Russian and international ambient air quality standards may be realized by risk-based standards development. In this paper approaches to risk-based standards development and examples of these approaches implementation are presented. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=harmonization" title="harmonization">harmonization</a>, <a href="https://publications.waset.org/abstracts/search?q=health%20risk%20assessment" title=" health risk assessment"> health risk assessment</a>, <a href="https://publications.waset.org/abstracts/search?q=evolutionary%20modelling" title=" evolutionary modelling"> evolutionary modelling</a>, <a href="https://publications.waset.org/abstracts/search?q=benchmark%20level" title=" benchmark level"> benchmark level</a>, <a href="https://publications.waset.org/abstracts/search?q=nickel" title=" nickel"> nickel</a>, <a href="https://publications.waset.org/abstracts/search?q=manganese" title=" manganese"> manganese</a> </p> <a href="https://publications.waset.org/abstracts/7703/development-of-risk-based-ambient-air-quality-standards-in-the-russian-federation-on-the-basis-of-risk-assessment-procedures-harmonized-with-international-approaches" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/7703.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">390</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3166</span> Hidden Critical Risk in the Construction Industry’s Technological Adoption: Cybercrime</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nuruddeen%20Usman">Nuruddeen Usman</a>, <a href="https://publications.waset.org/abstracts/search?q=Usman%20Mohammed%20Gidado"> Usman Mohammed Gidado</a>, <a href="https://publications.waset.org/abstracts/search?q=Muhammad%20Ahmad%20Ibrahim"> Muhammad Ahmad Ibrahim</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Construction industry is one of the sectors that are eyeing adoption of ICT for its development due to the advancement in technology. Though, many manufacturing sectors had been using it, but construction industry was left behind, especially in the developing nation like Nigeria. On account of that, the objective of this study is to conceptually and quantitatively synthesise whether the slow adoption of ICT by the construction industries can be attributable to cybercrime threats. The result of the investigation found that, the risk of cybercrime, and lack of adequate cyber security policies that can enforce and punish defaulters are among the things that hinder ICT adoption of the Nigerian construction industries. Therefore, there is need for the nations to educate their citizens on cybercrime risk, and to establish cybercrime police units that can be monitoring and controlling all online communications. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=construction%20industry" title="construction industry">construction industry</a>, <a href="https://publications.waset.org/abstracts/search?q=cybercrime" title=" cybercrime"> cybercrime</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20and%20communication%20technology%20adoption" title=" information and communication technology adoption"> information and communication technology adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=risk" title=" risk"> risk</a> </p> <a href="https://publications.waset.org/abstracts/36620/hidden-critical-risk-in-the-construction-industrys-technological-adoption-cybercrime" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/36620.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">509</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3165</span> The Implementation of Child Adoption as Legal Protection of Children</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sonny%20Dewi%20Judiasih">Sonny Dewi Judiasih</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The principle of a marriage is to achieve a happy and eternity family based on the willing of the God. The family has a fundamental role in the society as a social individual and as a nuclear family consists of father, mother, and children. Thus, each family always would like to have children who will continue the family. However, not all family will be blessed with children and consequently, there is family without children. Therefore, the said the certain family will do any effort to fulfill the wish to have children. One of the ways is to adopt children. The implementation of child adoption is conducted by the family who does not have children but sometimes child adoption is conducted by a family who has already children. The implementation of child adoption is based on the interest of the welfare and the intellectual of the said child. Moreover, it should be based on the social liability of the individual in accordance with the developing of the traditional values as part of the nation culture. The child adoption is conducted for the welfare of the child demonstrates that a change on the basic motive (value) whereby in the past the child adoption is to fulfill the wish of foster parent (to have children in the family). Nowadays the purpose of child adoption is not merely for the interest of foster parent but in particular for the interest, welfare and the future of the child. The development of the society has caused the occurrence of changes of perspective in the society which lead to a need for new law. The court of justice has an impact of such changes. It is evidenced by the court order for child adoption in the legal framework of certainty of law. The changes of motives (value) of the child adoption in the society can be fully understood in the event that the society fully understand that the ultimate purpose of Indonesia nation is to achieve a justice and prosperity society, i.e., social welfare for all Indonesian people. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=child%20adoption" title="child adoption">child adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=family%20law" title=" family law"> family law</a>, <a href="https://publications.waset.org/abstracts/search?q=legal%20protection" title=" legal protection"> legal protection</a>, <a href="https://publications.waset.org/abstracts/search?q=children" title=" children"> children</a> </p> <a href="https://publications.waset.org/abstracts/32019/the-implementation-of-child-adoption-as-legal-protection-of-children" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/32019.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">468</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3164</span> Interoperability Standard for Data Exchange in Educational Documents in Professional and Technological Education: A Comparative Study and Feasibility Analysis for the Brazilian Context</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Giovana%20Nunes%20Inoc%C3%AAncio">Giovana Nunes Inocêncio</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The professional and technological education (EPT) plays a pivotal role in equipping students for specialized careers, and it is imperative to establish a framework for efficient data exchange among educational institutions. The primary focus of this article is to address the pressing need for document interoperability within the context of EPT. The challenges, motivations, and benefits of implementing interoperability standards for digital educational documents are thoroughly explored. These documents include EPT completion certificates, academic records, and curricula. In conjunction with the prior abstract, it is evident that the intersection of IT governance and interoperability standards holds the key to transforming the landscape of technical education in Brazil. IT governance provides the strategic framework for effective data management, aligning with educational objectives, ensuring compliance, and managing risks. By adopting interoperability standards, the technical education sector in Brazil can facilitate data exchange, enhance data security, and promote international recognition of qualifications. The utilization of the XML (Extensible Markup Language) standard further strengthens the foundation for structured data exchange, fostering efficient communication, standardization of curricula, and enhancing educational materials. The IT governance, interoperability standards, and data management critical role in driving the quality, efficiency, and security of technical education. The adoption of these standards fosters transparency, stakeholder coordination, and regulatory compliance, ultimately empowering the technical education sector to meet the dynamic demands of the 21st century. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=interoperability" title="interoperability">interoperability</a>, <a href="https://publications.waset.org/abstracts/search?q=education" title=" education"> education</a>, <a href="https://publications.waset.org/abstracts/search?q=standards" title=" standards"> standards</a>, <a href="https://publications.waset.org/abstracts/search?q=governance" title=" governance"> governance</a> </p> <a href="https://publications.waset.org/abstracts/175822/interoperability-standard-for-data-exchange-in-educational-documents-in-professional-and-technological-education-a-comparative-study-and-feasibility-analysis-for-the-brazilian-context" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/175822.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">70</span> </span> </div> </div> <ul class="pagination"> <li class="page-item disabled"><span class="page-link">&lsaquo;</span></li> <li class="page-item active"><span class="page-link">1</span></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=adoption%20of%20standards&page=2">2</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=adoption%20of%20standards&page=3">3</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=adoption%20of%20standards&page=4">4</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=adoption%20of%20standards&page=5">5</a></li> <li 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