Yasser Barghathi
Zayed University, College of Business, Faculty Member
- Heriot-Watt University, Accounting and Finance, Faculty Memberadd
- Phd, FHEA, ACCAedit
Research Interests:
Research Interests:
Research Interests:
The issue of earnings management has continued to be problematic in the financial reporting context. It has proved to be an important topic that concerns a wide range of stakeholders including regulators, investors and preparers. This... more
The issue of earnings management has continued to be problematic in the financial reporting context. It has proved to be an important topic that concerns a wide range of stakeholders including regulators, investors and preparers. This paper examines the perceptions of Libyan Commercial Banks' (LCBs) stakeholders regarding earnings management (EM) motivations and techniques. The paper reports on a questionnaire survey of stakeholders which yielded 102 Responses (response rate 53%). It is found that LCBs’ managers are engaged in EM practices as a result of a number of motivations. In consistent with accounting literature on EM, LCBs’ managers tend to use Loan Loss Provision LLP as well as other techniques to manage their earnings. However, the research finding reveal some other “techniques” that are being used for EM. Some of them clearly lay out of GAAP and law framework which may be seen as an explicit breach to bank managers’ accountability. The importance of the banking sector...
For investors to wholeheartedly entrust their finances to the supposed executives, there is the need to set up policies to checkmate the excesses of such executives, hence clawback policy. This study aims to explore the perceptions of... more
For investors to wholeheartedly entrust their finances to the supposed executives, there is the need to set up policies to checkmate the excesses of such executives, hence clawback policy. This study aims to explore the perceptions of professionals regarding the impact of clawback provisions on earnings management (EM) and financial reporting quality in the context of the United Arab Emirates (UAE).,The application of a qualitative approach in an EM is of great significance in this study. For convenience, perceptions of the professionals were collected through semi-structured face-to-face interviews, internet forums and telephone conversations from which the data were initially transcribed and analyzed using thematic analysis.,The findings of the study indicate that clawbacks will have a significant impact on EM and financial reporting quality, and apart from this, other firm-level factors have also been supporting clawbacks.,EM has been a widespread practice; this research may pote...
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Research Question: Does the introduction of Key Audit Matters (KAMs) increase audit quality and reduce agency cost associated with it? Does the introduction of KAMs decrease Earnings Management (EM) and agency cost associated with it?... more
Research Question: Does the introduction of Key Audit Matters (KAMs) increase audit quality and reduce agency cost associated with it? Does the introduction of KAMs decrease Earnings Management (EM) and agency cost associated with it? Motivation: There have been many studies in the past few years testing the impact of KAMs on the quality of the audit and EM in the developed economies like the United States and United Kingdom, however very few studies exist in the context of the UAE. Moreover, many studies on this topic uses quantitative techniques whereas this study employs qualitative method of interview to judge the perception of auditors about the audit quality and EM in the UAE after the introduction of KAMs. Idea: The research seeks the perception of auditors about the quality of audit and EM after the introduction of communicating KAMs in the UAE. Vol. 20, No. 2 of stringent audit regulatory body lead to effect the overall quality of the audit. The government should implement ...
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Research Interests:
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The purpose of this research is to examine the impact of self assessment (SA) and peer assessment (PA) in accounting and finance (A&F) education by gathering insights from students and professors in the same field of higher education. A... more
The purpose of this research is to examine the impact of self assessment (SA) and peer assessment (PA) in accounting and finance (A&F) education by gathering insights from students and professors in the same field of higher education. A qualitative approach was taken to gather insights, students were asked to perform SA and PA to do an online questionnaire to understand their perception about the same. The professors were interviewed to analyse their perception about SA and PA. Previous studies have suggested that the accounting graduates lack certain skills that are required by the employers and this has led to a decline in their employability rates (AICPA, 2017). Much of the current literature emphasis on the need for developing soft-skills among A&F education through active learning approaches (Setyaningrum, Muktiyanto, & Hermawan, 2015) which can arguably be obtained by applying different measures including SA and PA. It was found that the students were more positive towards the...