https://www.um.edu.mt/library/oar/handle/123456789/78035 2026-04-09T21:11:15Z 2026-04-09T21:11:15Z Ellul, Lauren Buttigieg, Raissa https://www.um.edu.mt/library/oar/handle/123456789/79004 2021-07-29T11:22:03Z 2021-07-01T00:00:00Z

Title: Benefits and challenges of applying data analytics in government auditing Authors: Ellul, Lauren; Buttigieg, Raissa Abstract: Purpose: This study seeks to assess how data analytics (DA) can be implemented within the scope of Maltese external public sector audits in order to enhance the value obtained from these audits. We herein explore the use of descriptive, diagnostic, predictive and prescriptive DA within Malta’s National Audit Office (NAO).; Methodology: The research follows a mixed methodology approach. Empirical evidence was gathered through the conduct of semistructured interviews and the distribution of questionnaires to NAO auditors across all audit units.; Findings: The findings indicate that that while the NAO has started to integrate DA in its operations, the use of DA by the Office is still limited. The study suggests that all units across the NAO stand to benefit from the implementation of DA. In order for the NAO to take advantage of DA, the Office should fully commit to making the necessary investments to prepare for the future of auditing. Additionally, a DA strategy, which maps out the direction the NAO intends to take, should be drawn up, addressing the immediatie, medium and long-term. Training for NAO auditors is also key for addressing any lack of expertise in this area.; Originality/Value: The study aims to shed light on how Supreme Audit Institutions can incorporate DA into their operations, in order to increase the efficiency, effectiveness as well as the level of insights gained from the audits they carry out.

2021-07-01T00:00:00Z Alsughayer, Sulaiman A. https://www.um.edu.mt/library/oar/handle/123456789/79003 2021-07-29T11:08:02Z 2021-07-01T00:00:00Z

Title: VAT compliance challenges among SMEs : evidence from Saudi Arabia Authors: Alsughayer, Sulaiman A. Abstract: Purpose: The study addressed Value Added Tax compliance challenges facing small and medium enterprises in Saudi Arabia and rank these challenges based on their relative impacts. The research addressed four major challenges: the complexity of VAT system design, lack of VAT knowledge of taxpayers, high compliance cost, and multiple fines and audits.; Methodology: A survey research design was employed to collect relevant data from SMEs using a self-designed questionnaire, which was sent to 200 enterprises of which 97 was returned.; Findings: Results revealed that out of the four challenges, imposing rigorous fines was the most VAT compliance challenge facing SMEs, and compliance cost was the least. The study showed that equipping taxpayers with adequate tax knowledge and proper education reduces compliance costs and fines and increases compliance.; Originality/Value: The study contributed to the understanding of the VAT system and possible mediation of challenges that enhance the level of VAT compliance. It is hoped that the forwarded recommendations can be helpful for researchers and policymakers investigating the implications of VAT and the enhancement of compliance.

2021-07-01T00:00:00Z Edi, Edi Kho, Jefveny https://www.um.edu.mt/library/oar/handle/123456789/79002 2021-07-29T11:06:45Z 2021-07-01T00:00:00Z

Title: The effect of corporate governance on value relevance moderated by CEO’s reputation Authors: Edi, Edi; Kho, Jefveny Abstract: Purpose: This study was conducted to examine the impact of corporate governance and CEO’s reputation toward value relevance. This study also examines how CEO’s reputation moderates the impact of corporate governance toward value relevance. The object of this research are banks that listed in Bursa Efek Indonesia (BEI) from 2016 and 2019.; Design/methodology/approach: The purposive sampling method is used to select the research sample. The study use SmartPLS program to analyze data. The measurement of value relevance are share price, earning per share and net asset value per share. This study used board size, board independence, board activity, board gender diversity and staggered board to measure corporate governance. CEO’s reputation index is used to measure CEO’s reputation.; Findings: The results of this study show that by maximizing the board size can improve the value relevance of banks at Indonesia.; Practical implications: These findings will be very helpful to management to increase the company's value relevance by managing board of directors.; Originality/value: This article provides a new insight of value relevance research as to how CEO’s reputation moderates the impact of corporate governance to value relevance.

2021-07-01T00:00:00Z Eissa, Aref M. Hashad, Tarek M. https://www.um.edu.mt/library/oar/handle/123456789/78991 2021-07-29T09:34:28Z 2021-07-01T00:00:00Z

Title: The effect of managerial ability on financial reporting timeliness : Egypt evidence Authors: Eissa, Aref M.; Hashad, Tarek M. Abstract: Purpose: The main objective of this study is to measure the effect of managerial ability on financial reporting timeliness in Egypt.; Methodology: We analyzed a sample of Egyptian firms listed on the EGX100 index, the final sample was 62 firms during the period 2014 - 2018, we measured managerial ability depending on data envelope analysis (DEA) presented by Demerjian et al. (2012). The data was analyzed through the OLS method.; Findings: Under the resource-based theory, we expect that higher ability managers own the utmost human capital, they are more able to maintain good internal control systems and provide higher earnings quality. Consequently, we predict that higher ability managers provide financial statements in a timely manner. The results confirm a negative relationship between managerial ability and financial reporting lag.; Originality/Value: Our results provide insights to researchers, investors, regulators, auditors, and other stakeholders in emerging economies to understand and perceive the implications of managerial ability on financial reporting timeliness.

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