Purpose This study aims to examine the effect of asymmetric cost behavior on firm value in crisis situations, with a focus on the COVID-19 pandemic. Design/methodology/approach Using a sample from the Egyptian-listed firms between 2018 and 2021 to measure cost stickiness using industry- and firm-level measurements from Anderson et al. (2003) and Weiss (2010). The authors divided the sample into two subgroups, two years before and two years during the COVID-19 pandemic, using assorted regression models to test the research hypotheses. Findings Using the Egyptian context, the authors find that selling, administrative and general costs (SG&A) became stickier during the COVID-19 pandemic, hurting firm value proxied by Tobin’s Q, while cost of goods sold (COGS) showed anti-stickiness due to supply chain disruptions. The robustness test supports the main findings. Practical implications This study provides valuable insights for stakeholders (e.g. managers and investors), enhancing their understanding of cost behavior. This knowledge affects the firm’s value and shareholder wealth, enabling informed decisions during periods of uncertainty. Originality/value This study is among the earliest empirical insights to examine the impact of the COVID-19 pandemic on the relationship between cost stickiness and firm value within the international and Egyptian contexts.

Purpose Management earnings guidance is a form of voluntary disclosure that is an important topic in accounting research related to investor judgment and decision-making (JDM). The purpose of this study is to adapt prior research on guidance and investor JDM by integrating aspects of both guidance content and guidance provision. Using semi-structured interviews, this study corroborates evidence found by prior studies, while also extending knowledge about investor JDM when integrating the concepts of guidance news and the impact of COVID-19. Design/methodology/approach This study uses task-based, semi-structured interviews of non-professional investors where they make investment decisions based on given guidance information. Both deductive and inductive coding are used to carry out thematic analysis of the interviews. Findings Results of the semi-structured interviews corroborated prior studies, and several new themes emerged when combining the new elements of guidance content, including the importance of uncertainty as a decision-making factor and a shift in focus to analyst forecasts over guidance when the concept of guidance news was introduced. Originality/value There are no known studies that have explored the joint impact of guidance content and guidance provision on investor JDM in a qualitative sense. This study adapts guidance provision elements of a prior study and adds elements of guidance content to see how they jointly impact investor JDM.

PurposeThis study aims to examine the moderating impact of audit quality (AQ) on the relationship between environmental, social and governance (ESG) disclosure and financial performance (FP) in the Indian context.Design/methodology/approachThe study sample consists of 218 Indian firms, for which Credit Rating Information Services of India Limited has published the ESG scores. Panel data estimation technique is used to examine the direct and moderating impacts. Furthermore, the two-stage least square estimation technique is used for robustness checks.FindingsThe study finds a positive impact of ESG score and its components on FP. The findings support the positive “revisionist” hypothesis. The results demonstrate that AQ significantly moderates the relationship between ESG scores and FP. It implies that the impact of ESG disclosure on FP is considerably greater for the Big-4.Originality/valueThe study enriches the existing knowledge by providing empirical evidence on the moderating role of AQ on the ESG disclosure and FP relationship. The findings have several policy implications.

PurposeThis study aims to meta-synthesize the relationship between intellectual capital (IC) and the financial performance of Islamic banks. Specifically, it examines how different components of IC – human capital, structural capital, relational capital and capital employed – impact key financial performance metrics, including return on assets (ROA), return on equity (ROE) and Tobin’s Q (TQ).Design/methodology/approachA comprehensive meta-analysis was conducted, following the PRISMA guidelines, to synthesize findings from 29 peer-reviewed journal articles indexed in Scopus and Web of Science having accumulative sample size of 8,871. Effect sizes were calculated using Fisher’s r-to-z transformation, and a random-effects model was applied to estimate the overall effect sizes. Subgroup meta-analyses were performed to evaluate the relationships between specific components of IC and various financial performance measures.FindingsThe meta-analysis confirms a positive and statistically significant effect size (r = 0.227, p < 0.001) between IC and financial performance in Islamic banks. Human capital shows the strongest positive impact on ROA and ROE, highlighting the role of skilled employees in driving success. Structural and relational capital exhibit weaker and variable effects, whereas capital employed significantly enhances profitability. These findings underscore the complex nature of the IC–financial performance link, emphasizing the need for strategic management to optimize IC benefits.Originality/valueThis study fills a gap in the existing literature by providing a comprehensive meta-analysis focused on Islamic banks, which operate under unique principles compared to conventional banks. By highlighting the significant role of IC, particularly human capital, this research offers valuable insights for academics, practitioners and policymakers aiming to enhance the financial performance and sustainability of Islamic banks through strategic management of intellectual assets.

PurposeThe purpose of this article is to deepen on the crime of assets misappropriation (AM) in the company, collecting through a systematic review of the published scientific literature those factors or theories that are being used when writing about this type of crime, as well as the implications for the business context.Design/methodology/approachThe PRISMA methodology of systematic review has been used, from which 21 articles have been included, all of them published since 2005 in scientific journals related to the financial and economic context, but also to the criminological approach.FindingsThe articles provide several factors that are currently of interest in the study of the crime of AM in the company: the type of company in which this crime occurs, the most frequent types of AM, the elements of prevention used, as well as the profile and characteristics of employees who usually commit this type of crime.Research limitations/implicationsThe conclusions of this article show the importance of studying this type of crime to combat it, not only because of the economic implications but also because of how it affects other spheres of the business context. The research has focused exclusively on articles written in English with the keyword “misappropriation assets”, which may have limited the inclusion of other articles of interest, although the objective of this study is precisely to evaluate the scientific interest in this specific type of Fraud.Practical implicationsConclusions are drawn regarding prevention elements that are currently being used in the company to detect and combat this type of crime, as well as suggestions for future research.Originality/valueThis article seeks to support and encourage the study of this type of crime in business, following the sustainable development goals, which are the global goals designed to eradicate poverty, protect the planet and ensure global prosperity, among which is the promotion of business ethics and transparency in economic activities, for which the crime of misappropriation is a violation of these principles.

Purpose The purpose of this study is to investigate the essential analytical skills required by accounting students to succeed in a rapidly evolving data-driven job market. Specifically, the study explores the role of data analytics, visualisation and software proficiency (e.g. Excel, Power BI) in the contemporary Australian accounting industry. The scope extends to providing recommendations for academia, professional bodies and employers on how accounting education can better align with the dynamic needs of the business environment by integrating these skills into curricula and professional development programmes. Design/methodology/approach Data was collected from Australian job listings incorporating accounting and data analytics tasks from popular job advertisement websites such as Seek, Indeed and Monster. Using the keyword “Data Analyst”, information was gathered on skills demanded, technology proficiency, industry sectors, professional qualifications and salary expectations. The data set comprised 73 observations across various job requirements and characteristics variables. Findings Critical analytical skills sought by accounting professionals in the current job market include extracting insights from big data, solving complex business problems, effective communication and data visualisation. Proficiency in tools like Microsoft Excel, SQL and Power BI is paramount. Originality/value This study enriches the literature by providing comprehensive insights into the contemporary demands for accounting analytics skills. It highlights the importance of integrating technology into accounting education and the varying skill requirements across industries. Additionally, it offers implications for professional qualifications and underscores the necessity for continuous monitoring and adaptation of accounting curricula to meet evolving industry needs.

PurposeDeposits, a liability component of banks’ balance sheet, are an important source of funding for commercial and retail banks. In this study, the authors consider deposits as dependent variable and examine factors (bank-specific, macrofinance and structural) that could plausibly explain deposits. Subsequently, the findings are expected to support analysts, bank managers and regulators, especially in small economies such as Fiji, for asset–liability management.Design/methodology/approachThis study uses a balanced panel of six commercial banks and two credit institutions over the period 2000–2022. To control for bank heterogeneity, a fixed-effect regression method is used.FindingsBank-specific variables such as bank size, profitability, loan-to-deposit ratio and bank stability are positively associated with bank deposits, whereas the capital adequacy ratio is negatively associated with bank deposits. Macroeconomic variables such as remittances and gross domestic product per capita are positively associated with bank deposits. Moreover, institutional variables such as control of corruption, political stability and regulatory quality are positively associated with bank deposits. However, tail events such as the global financial crisis of 2007–09 and the COVID-19 pandemic negatively influence bank deposits. Structural breaks for 2007 and 2011 of two banks (Bank of the Baroda and Bank of the South Pacific, respectively) are positively associated with bank deposits.Originality/valuePrevious studies have considered profitability, competition, nonperforming loans and stability of banks in Fiji. To the best of the authors’ knowledge, this study is the first to consider the determinants of bank deposits, an important source of funds for banks in many small countries including Fiji. In addition, this study examines the impact of structural breaks, tail events such as the recent pandemic (COVID-19) and institutional variables.

PurposeThis paper aims to examine the factors that influence the readiness of public sector internal auditors of the Accountant General’s Department (AGD) in Malaysia to implement digital audit.Design/methodology/approachThis study used an online questionnaire survey that was administered to a population of 124 internal auditors of the AGD, Malaysia. The readiness was measured in two ways: change commitment (CCOM) and change efficacy (CEFF), whereas the predictors of readiness encompass three factors: change valence, task knowledge and task availability. A partial least squares modelling using the SmartPLS 4 version was used to test the hypotheses.FindingsThe results reveal that change valence, task knowledge and task availability are positively significant factors influencing the CCOM of the AGD to implement digital audit. However, change valence is the only factor influencing CEFF.Originality/valueThis study offers useful empirical evidence on determinants of readiness to implement digital audit among internal auditors in the public sector, which is crucial towards supporting the Malaysian Government’s digital transformation agenda.

Jurnal ini membahas efektivitas Generalized Audit Software (GAS) dalam mendukung pelaksanaan audit syariah di Indonesia. Bank syariah, sebagai entitas bisnis, dihadapkan pada tantangan manajemen risiko dan kepatuhan syariah yang semakin kompleks. Dalam konteks ini, GAS menjadi solusi teknologi audit yang dapat meningkatkan efisiensi dan efektivitas proses audit. Meskipun GAS membuka peluang baru, terdapat keterbatasan teknologi audit di Indonesia yang perlu dipahami dan diatasi. Jurnal ini bertujuan mengidentifikasi faktor-faktor kunci yang mempengaruhi efektivitas GAS dalam konteks audit syariah. Melalui studi literatur, jurnal ini memberikan gambaran komprehensif tentang tantangan dan peluang implementasi GAS dalam audit syariah serta memberikan wawasan tentang langkah-langkah praktis untuk meningkatkan efektivitasnya. Studi literatur dilakukan melalui pencarian terfokus pada basis data akademis dan sumber-sumber terkait dengan GAS dan audit syariah di Indonesia.

Abstract This research aims that moral values are very important insupporting the career of an accountant who has high credibility so thathe is responsible for his profession because the profession of anaccountant is very tempting from deviant behavior towards theprofession so that he is equipped with moral ethics and obedience toreligion contained in good morals. taught by religion, thereforeprospective accountant students have a fear of sin if they commitdeviations and they are responsible to God who is all-seeing for allactivities carried out in every activity of an accountant. With this fear,they are protected from the characteristics of Satan. who plunged himinto the abyss of sin on the path of the corrupt accounting professionand became a person who is honest and has noble character. Themethod used in this research is by using quantitative methods, namelyinterviews and observations, distributing questionnaires, the object ofwhich is students of the accounting study program at NurtanioUniversity, Bandung. The conclusion from the results of this researchis that the influence of moral values on prospective accountants showsexemplary honesty in all activities in the organization, especially theaccounting profession. Because the ethical values of prospectiveaccountants must be upheld as a basis for trust for their clients.Keywords: Moral Values, Prospective Accountants