Purpose: We herein examine the private public partrnership (PPPs) in Malta by (i) ascertaining the nature and assessing their definability, (ii) identifying and analysing the main alternative ways of formulating PPPs and finding the optimal ways of doing so, as well as (iii) assessing PPP monitoring and analysing any factors which may render such monitoring more effective. Methodology: The study follows a qualitative mixed-methods design. It draws data from semi-structured interviews conducted with fourteen experts within the Maltese PPP scenario. These consisted of representatives from consultancy firms and from Government entities and private sector firms involved in PPPs. Findings: The findings indicate that, if a formal statutory PPP definition were to be adopted, this would likely face substantial resistance. Moreover, specific case studies and detailed risk assessments are sine qua nons for optimal PPP formulations. Furthermore, at the PPP contract drafting stage, dilemmas too often arise regarding the inclusion of the appropriate level of detail about the different aspects of such contracts if one is not to render them too complex. In SPs procurement, respondents preferred the inclusion of a pre-qualification stage. Furthermore, while it is generally agreed that further skills and resources are required for effective Government monitoring, differences of opinion emerged as to how and when such monitoring is to be performed. Originality/Value: This study is meant to raise public sector awareness on the need to improve Maltese PPP practices with respect to their definability, formulation and monitoring. It is hoped that the forwarded recommendations support the competent authorities in addressing the identified existing deficiencies, thus enabling them to enhance PPPs and render them improved vehicles for public sector development.

Purpose: This study was conducted to determine the effect of expected return, self-efficacy, and perceived risk on investment intention. Methodology: The data used in this study are primary data and using slovin formulas to involve 121 respondents with a master degree in accounting Udayana University because they had learned to extend accounting theory, financial statement analysis and capital market. Data analysis used multiple linear regression using Statistical Package for Social Science (SPSS). Findings: The results show that expected return increases one's interest in investing in the capital market, self-efficacy also increases one's interest in investing in the capital market, while perceived risk reduces one's interest in investing in the capital market. Practical Implication: This article offers advantage that the expected return and owned self-efficacy when investing in the capital market are the reasons someone wants to invest. Meanwhile, the perceived risk hinders one's intention to invest in stocks in the capital market. Significance of the study: This study has a contribution to investment behaviour accounting research, which has a relationship with a person's intention to invest in the capital market, particularly expected return, self-efficacy, and perceived risk.

Purpose: This paper conducts a general bibliometric analysis review of agency theory in accounting (financial and management). The bibliometric analysis offers historical information on-trend and performance research. Methodology: The study investigated the related literature in the agency theory and accounting (financial and management) from 1999-2019, obtained from the Scopus database. The literature-based documents are on the study of the scientific output and distribution of subject categories and journals. Keywords of the authors also have focused on determining the study hotspots. Findings: The findings of this study show that annual production has increased over the period under investigation. The Critical Perspective on Account is the leading prolific journal and Accounting, Auditing and Accountability is a most influential journal. The result also shows that many top institutions are from the United Kingdom. Simultaneously, the United States of America leads the highest production and cited documents of related scientific articles. Originality /Value: This study contributes on the awareness of using bibliometric analysis study to explore development in the scientific field, that is, the use of keywords to extract information for research growth in terms of the number of production and citations.

Purpose: The aim of this study is to examine the effect of audit quality on financial reporting quality of deposit money banks listed on the Nigerian stock exhange Methodology: Data were extracted from audited annual reports of all the 11 deposit money banks listed on the Nigerian stock exchange for ten years, 2009-2018. The study used panel multiple regression and employed Hausman's test to choose between Random and fixed- effect model. Random effect model was chosen and interepreted. Findings: We found out that audit firm size, audit tenure, and audit fees affect Financial reporting quality(FRQ), but only the effect of audit fees was statistically significant. Originality/Value: Unlike many previous studies, this study employed the relevance of financial reports based on the time lag between the accounting year-end and the date the report was signed by the external auditor to measure financial reporting quality (FRQ).

Purpose: This research aims to present the essential differences during preparation of financial statements according to commercial accounting rules and tax accounting rules; the ability of authorized people to differentiate two categories of reporting, and other findings regarding their orientation of preparation FS under IAS and then use them for the preparation FS under tax rules or inversely. Design/methodology/approach: we have realized questionnaire research which was addressed to certified accountants and others under this qualification to gather the information that will serve our research questions. This paper applied descriptive statistics and analytical-inferential statistics in terms of the application research method. Findings: The findings of this research show that there is a satisfactory level of accountant’s knowledge about the differences between commercial accounting and tax accounting rules. According to the obtained empirical results, we concluded that more than 50% of the respondents prefer to prepare the FS initially according to KCFR requirements followed by adjustments under tax requirements. Originality/value: Few known studies of this type, increase the contribution of this research in terms of drafting regulations related to the preparation of FS according to IAS and preparation of FS according to TAK rules to create a more approximate system of both forms of reporting.

Purpose: COVID-19 emphasizing its significant existence in our lives has considerable consequences with regard to numerous professions – one of which is auditing. As uncertainty increases, organizations are substantially challenged in their attempt to foresee even the short-term future. Exclusively, auditors are confronted by the difficulties brought by COVID-19 due to countless reasons such as health conditions and travel restrictions. The aim of this paper is to assess the current audit environment by a holistic explore of the past, the Enron times, and the future of the audit profession. Design/methodology/approach: This paper is a conceptual paper with a thorough literature review. Findings: The results of the study exhibit a change in the nature of the profession over time especially in the light of the changes in the financial markets. Originality/value: This study contributes to the accounting and auditing literature to the extent that not only the changing trends in the profession are emphasized; but existence of COVID-19 is highlighted as well.

Purpose of the study: This paper intended to analyze the sectoral index which can possibly be affected by oil price shocks in Turkey. Research method: The study used Hilbert-Huang transform (HHT) to quantify oil price shock intensities based on daily West Texas Intermediate spot prices obtained from energy information administration website for the year 2000 to 2019 and target shocks were selected for event study. Later event study methodology was used to assess the impact of oil price shocks on sectoral indexes of six sectors in Istanbul stock exchange of Turkey based on data collected from investing.com website. Findings: Empirical results show that oil price shocks negatively affect real estate sector (XGMYO), financials (XUMAL) and transportation (XULAS), but positively affects industrials (XUSIN) and food and beverage (XGIDA) sectors. Originality/Value: The study contributes to theoretical and empirical literature. It also demonstrated that it is reasonable to combine HHT and event study to evaluate sectoral effects of oil price shocks on Turkey.

Purpose of the Study: It is aimed to explain the accounting and presentation of the Sale and Lease Back transactions within the framework of TFRS16-Lease Standard. Methodology of the Study: The principles of TFRS16- Lease Standard are explained within the content of Sale and Buy Back, afterwards; samples are shown related with the accounting of Sale and Buy Back transactions. Findings of the Study: During the accounting process; it is important to evaluate whether the asset involved in the Sale and Buy Back Contract is “subject of sales or not”. Thus, accounting basis is varied due to the reply; whether the Sale and Buy Back Contract is evaluated as a sale or not, within the framework of TFRS 15 Revenue from Contracts with Customers. Importance of the Study: In general; the corporations are observed to benefit the Sale and Buy Back Method, frequently. The samples involved in the study are considered to be informative for the researchers by virtue of being relevant to the current applications. Besides; it is considered that the lack of studies relating the Sale and Buy Back transactions within the literature due to TFRS 16 Standard makes this study more remarkable.