International journal of accounting research

1st

Title-The Impact of Corporate Governance Practices on Corporate

Financial Performance
Date of publication-3august 2019
Author-Gurdeep singh batra
Volume 7

The study result proved board of directors lack the required skill like
diversification strategy relates to a greater board size, to seize new
market opportunities and utilize technological and financial facilities
more efficiently which was confirmed from interviewee too. Board of
directors’ frequency of meeting and board of directors meeting
attendance rate in person depends on the attributes of performance of
the board meetings performed. If it is proactive where the benefits of
the meeting out-weights the costs it has positive impact on financial
performance on the contrary, if it is reactive where the cost of the
meeting out-weights the benefits its impact is negative on financial
performance. Board room gender diversity has a positive and
significant association with financial performance of share companies
the result contraindicated that the higher the proportion of female
board of directors in the board room of companies the better financial
performance. The negative association between leadership practice
and financial performance confirmed if the CEO of the company has
the role of chairperson in the board it affects negatively the financial
performance of the company and the involvement of female directors
enhances boards of directors’ effectiveness in companies where
higher proportion of women board of directors performs better than
those share companies with lower proportion of women on their board
room. Duality has a negative impact which complies with agency
theorists and empirical findings carried out on the subject and being
owned by state means having a good governance practice which in
turn shows better financial performance.

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2nd
Title-Importance of Applying Statistical Sampling to Increase
Confidence in Financial Statement
Date of publication-19th August 2019
Author-Filipe mahaluca and alfeu vianculac
Volume 9

The use of statistical sampling does not relegate the auditor's

judgment to the background but allows the risk of sampling to be
measured. Through statistical tools, the auditor can specify the audit
risk he or she wants to run, and the sample size is a reflection of that
risk. Thus, statistical sampling can help the auditor: in the definition
of efficient samples; in determining the size of the sample; and in the
evaluation of the results obtained. However, these advantages are only
obtained with additional costs related to the training of personnel,
design of sampling plans and selection of items for evaluation, thus,
non-statistical sampling is widely used by auditors, especially in
testing small populations.
It can thus be concluded that both statistical sampling and
nonstatistical sampling can provide sufficient and appropriate
evidence to the auditor.
3rd

Title-The Impact of Early Adoption of IFRS on the Quality of

Accounting Information
Author-Fauzi jilani and basma ben
Date-4th October
Volume 7b

Thus, in view of the different limitations encountered, future research

could study the following themes:

-Study the influence of the cultural factor in deciding whether or not

to anticipate the adoption of IFRS.

-Carry out a study on the impact of the early adoption of IFRS on the
quality of accounting information of economic entities in developing
countries.
On the managerial level, our research is helping to raise awareness
among companies that have not yet adopted IFRS to opt for these
standards in order to provide investors with high-quality accounting
information that is impermeable to future financial scandals. Thus,
our research provides added value to companies by providing them
with evidence of the salutary contributions of IFRS on the quality of
accounting information. Nevertheless, as with any research work,
some limitations were noted, such as the small sample size, which
made it difficult to generalize the results, a relatively short study
period and the fact that our study focused on a single EU member
country, which made it difficult to generalize these results to all EU
member countries
4th
Title-Determinants of Financial Performance of Insurance Companies
of USA and UK during Global Financial
Date-12 November
Author-Adam batool and abdullah sahi
Volume 3

USA insurance industry show the internal factors including size of

firm, leverage and asset turnover are positively correlated with the
profitability indicators that are ROA and ROE. In contrast the internal
factor liquidity shows insignificant relationship with the profitability
indicators that are ROA and ROE. It means the finding indicates that
the insurance companies should increase their size, leverage and asset
turnover to enhance their financial performance of USA based
insurance companies. On the other hand, the external factors
including GDP and WTI oil are positively correlated with the
profitability indicators that are ROA and ROE. In contrast the external
factors including CPI and interest rate show negative relationship with
the profitability indicators that are ROA and ROE. On the based on
these finding it can be concluded the high GDP and WTI oil and low
CPI and interest rate can gain competitive advantage and safety and
then insurance industry achieve highest profitability in United States.
UK insurance industry shows the internal factor liquidity is positively
correlated with the profitability indicators that are ROA and ROE. In
contrast the internal factor leverage shows negative relationship with
profitability indicators that are ROA and ROE. The internal factors
including size of firm and asset turnover proved insignificant
relationship with the profitability indicators that are ROA and ROE. It
means the finding indicates that the insurance companies should
increase firm liquidity and decrease leverage ratio to enhance their
financial performance of UK based insurance companies. In contrast
the external factor including GDP is positively correlated with the
profitability indicators that are ROA and ROE. The external factors
including CPI, interest rate and WTI oil also positively correlated
with the profitability but only one indicator that is ROE. And in the
case of other profitability indicate ROA these variables are
insignificant.
5th
Title-The Role of Internal Auditing in Enhancing Good Corporate
Governance Practice in an Organization
Date-11th feb 2019
Author- Omolaye KE* and Jacob RB
Volume 5

Corporate governance of banks has gone through a significant

revolution and has even received renewed emphasis in Nigeria since
the introduction of the CBN corporate governance code for banks in
2006. There is also a growing recognition of the role internal auditing
in contributing to improved corporate governance and reporting, as
banks perceive and respond to risks associated with banking
operations, thus, an integral part of the corporate governance mosaic.
The institution of IAF in Nigerian banks is a desirable stride for the
achievement of high performance standard. The findings of the
research revealed that there exists a significant positive relationship
between IAF and performance of banks through operational
efficiency, organizational growth, higher profitability; solvency and
continuity in business. The IAF achieves this through the provision of
an independent assurance services and improved risk management,
control and governance processes. This is generally attributed to
recent developments in regulations, increased awareness and changes
in organizational culture as to the role of the IAF.
The need for improved internal control and auditing mechanisms is
one of the most important issues in public debate regarding corporate
governance. This research project aimed at providing insight into the
role of internal auditing in enhancing good corporate governance
practice in an organization with focus on organizational performance
in the banking sector in Nigeria. Based on the findings, this research
work concludes that compliance with corporate governance principles
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SUBMITTED BY-Shubham kashyap
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Sybcom A