This research aims to find out the influence of accounting understanding on the quality of financial reporting and to emphasize the importance of Accounting Understanding in preparing accurate and reliable financial reporting. This research utilizes a quantitative approach with primary Read More …
Category: ISIR Journal of Business and Management Studies (ISIRJBMS)
Enhancing Audit Quality: The Role of Auditor Competence and Technology Utilization
This study explores the impact of auditor competence and the use of technology on audit quality. High-quality audits play a crucial role in sustaining stakeholder confidence, ensuring the reliability of financial statements, and promoting effective corporate governance. Although auditing standards Read More …
THE INFLUENCE OF INTERNAL CONTROL AND HR COMPETENCE ON FINANCIAL REPORTING QUALITY THROUGH DIGITALIZATION
This study investigates the influence of internal control systems and human resource competence on the digitalization of financial reporting, and their subsequent impact on financial reporting quality within the banking sector. The research was driven by observed weaknesses in the Read More …
CEO POLITICAL CONNECTION, FINANCIAL LEVERAGE AND REAL EARNINGS MANAGEMENT OF LISTED OIL AND GAS FIRMS IN NIGERIA
In this study, we investigated how CEO political connection and financial leverage could lead to increased real earnings management of listed oil and gas firms in Nigeria. Secondary data on CEO Political Connection(1 if CEO has political connection and 0 Read More …
ISIRJBMS Vol – 2 Issue – 4 (July – August 2025)
Improving Audit Quality: The Contribution of Auditor Experience, Time-Budget Pressure Management, and Competency Development PP: DOI: LANY NURAISYAH1, RAPINA RAPINA2, JOHANNES BUNTORO DARMASETIAWAN3, JONI JONI4, RIKI MARTUSA5 ISIR Journal of Business and Management Studies (ISIRJBMS) 2(4) July – August Read More …
Integrating AI and Deep Neural Networks to Explore Organizational Culture’s Role in Enhancing Employee Performance and Loyalty in Human Resource Management
It employs both statistical and deep learning methods to analyze how organizational culture training hours, in particular and company type impacts employee loyalty and performance. The variables company_type, training_hours, experience, last_new_job and target were analyzed using the Kaggle HR Analytics Read More …
The Role of Business Strategy in Enhancing the Efficiency of Cloud-Based Accounting Information Systems in Small and Medium Enterprises (SMEs) in the Digitalization Era
This study aims to examine the extent to which business strategy enhances the efficiency of cloud-based accounting information systems in small and medium enterprises (SMEs) in the digital era. This study employs a quantitative research method, with data collected through Read More …
Audit Quality in the Digital Era: A Study of Competence, Technological Impact and Integrity
This study investigates the influence of auditor competence, technology utilization, and auditor integrity on audit quality. High-quality audits are essential for maintaining stakeholder trust, ensuring the credibility of financial reports, and supporting effective corporate governance. Despite advances in standards and Read More …
