Template-Type: ReDIF-Article 1.0 Author-Name: Zubir Azhar Author-Workplace-Name: Universiti Sains Malaysia Title: Does corporate social responsibility engagement reduce earnings management? Evidence from Cambodian-listed companies Publication-Status: Published Abstract: This research aims to explore the influence of ethics on financial reporting quality by investigating the correlation between corporate social responsibility (CSR) and accrual-based earnings management (AEM) within a sample of Cambodian non-financial listed companies over the nine years from 2014 to 2022. The study reveals that the level of involvement in AEM is lower in Cambodian firms, which have a higher tendency to engage in charitable activities. The study's findings hold significant implications as they contribute to a deeper understanding of financial reporting practices and CSR initiatives, which may interest stakeholders, including investors, regulatory bodies, and scholars interested in ethical business practices. Furthermore, it offers valuable insights into the ongoing debate surrounding the impact of ethics on the quality of financial reporting, particularly within emerging economies. Keywords: Corporate social responsibility; Earnings management; Absolute value of discretionary accruals Journal: Journal of Accounting, Finance, Economics, and Social Sciences Pages: 1-12 Volume: 9 Issue: 1 Year: 2024 Month: June DOI: 10.62458/jafess9(1) File-URL: https://jafess.com/index.php/home/article/view/67 File-Function: Abstract page File-Format: text/html File-URL: https://jafess.com/index.php/home/article/download/67/53 File-Function: Full text File-Format: application/pdf Handle: RePEc:euj:jafess:v:9:y:2024:i:1:id:67 Template-Type: ReDIF-Article 1.0 Author-Name: Rido Thath Author-Workplace-Name: CamEd Business School, Cambodia Author-Name: Mara Mong Author-Workplace-Name: CamEd Business School, Cambodia Author-Name: Somala Chheng Author-Workplace-Name: CamEd Business School, Cambodia Title: Factors influencing students’ choice of accounting major in Cambodia Publication-Status: Published Abstract: Higher education institutions in Cambodia have offered a major in accounting since the private sector was permitted to provide education services. The development of the country, which sees the inflow of foreign companies and the growth of local firms, the full adoption of the accounting standards, the International Financial Reporting Standards (IFRS) by the National Accounting Council (NAC) may have induced the growing demand for professional accountants and the enrollment of students in accounting program. Recently, a major in accounting has attracted increasing interest from students. This study determined factors influencing Cambodian students’ decision to major in accounting. Three hundred ninety-four 394 students currently studying accounting were surveyed using the anonymous self-administered questionnaire through Google Forms. The Exploratory Factor Analysis (EFA) was used to construct the variables, and multiple regression was employed to analyze the factors influencing students’ choice of accounting major. The results showed that personal interest, school reputation, and career expectations are significant factors. Although female students account for the majority of accounting students, gender was not found to have a significant influence on students’ choices. The results suggest that higher education institutions should prioritize strengthening their reputations by offering internationally accredited curricula and programs so that their graduates will be qualified to work in top-class companies, boosting students’ interest and expectation in pursuing accounting careers. Keywords: Accounting major; Factor analysis; Multiple regression; Higher education Journal: Journal of Accounting, Finance, Economics, and Social Sciences Pages: 13-22 Volume: 9 Issue: 1 Year: 2024 Month: June DOI: 10.62458/jafess.160224.7(2)63-71 File-URL: https://jafess.com/index.php/home/article/view/68 File-Function: Abstract page File-Format: text/html File-URL: https://jafess.com/index.php/home/article/download/68/54 File-Function: Full text File-Format: application/pdf Handle: RePEc:euj:jafess:v:9:y:2024:i:1:id:68 Template-Type: ReDIF-Article 1.0 Author-Name: Edman Padilla Flores Author-Workplace-Name: CamEd Business School, Cambodia Author-Name: Udam Mean Author-Workplace-Name: CamEd Business School, Cambodia Title: Digital transformation in Cambodian higher education and its impact on teaching and learning outcomes Publication-Status: Published Abstract: This study investigates the impact of digital transformation (DT) on teaching and learning outcomes in higher education institutions (HEIs) in Cambodia. This research examines the implementation, challenges, and effects of DT initiatives using a survey questionnaire distributed to management, academic, and support personnel and students from public and private HEIs. The findings reveal widespread implementation of DT in Cambodian HEIs, with a high level of perceived effectiveness. The positive correlation between DT and improved teaching and learning outcomes, such as student satisfaction, academic performance, and educator effectiveness, supports the hypothesis that DT enhances the quality and delivery of higher education in Cambodia. However, the study also identifies several challenges, including financial constraints, digital literacy, technological infrastructure, institutional leadership support, and resistance to change. Addressing these barriers through targeted strategies and investments is crucial for the successful and sustainable adoption of digital technologies in Cambodian higher education. Additionally, the study confirms the moderating effects of technological readiness, educator competencies, student digital skills, and leadership styles on the relationship between DT and teaching and learning outcomes. Among these factors, student digital skills emerged as the strongest moderator, emphasizing the importance of enhancing digital literacy among students to maximize the benefits of DT. Keywords: Digital transformation; Higher education; Teaching and learning outcomes; Cambodia Journal: Journal of Accounting, Finance, Economics, and Social Sciences Pages: 23-34 Volume: 9 Issue: 1 Year: 2024 Month: June DOI: 10.62458/jafess9(1)3 File-URL: https://jafess.com/index.php/home/article/view/69 File-Function: Abstract page File-Format: text/html File-URL: https://jafess.com/index.php/home/article/download/69/55 File-Function: Full text File-Format: application/pdf Handle: RePEc:euj:jafess:v:9:y:2024:i:1:id:69 Template-Type: ReDIF-Article 1.0 Author-Name: M. Vishwanath Pai Author-Workplace-Name: M. G. M. College, Udupi-576102, India Author-Name: Sureshramana Mayya Author-Workplace-Name: M. G. M. College, Udupi-576102, India Author-Name: H. G. Joshi Author-Workplace-Name: School of Management, Manipal Academy of Higher Education, Manipal – 57610, India Title: An empirical study of interdependency among the identified innovation factors Publication-Status: Published Abstract: Innovation is the need of the hour for an organization to stay ahead of the competition. It's a critical factor that can make or break an organization's success. The factors influencing innovation, whether tangible or intangible, are complex and multifaceted. The factors that drive innovation need further research as proper tools are unavailable to determine the quantum of influence the factors have on innovation. Building on their previous research, the authors identified key factors that significantly influence innovation through a comprehensive literature review. This study, however, took a different approach, conducting an empirical investigation using a survey as a measuring tool. The study then performed statistical analysis on the data, identifying and shortlisting the factors that play a crucial role in driving innovation within an organizational context. The study employed a statistical analysis, including a large sample z-test for proportions and hypothesis testing for each of the 25 factors. This approach led to the shortlisting of 13 factors that significantly influence innovation. Furthermore, the study used Correlation analysis to understand the interdependency among the innovation factors, adding another layer to the research. Further research may be directed toward devising a mathematical model for the innovation index for use as a measuring tool to assess an organization's innovation potential. Keywords: Innovation; Interdependency; Technology; Competition; Organizational Structure Journal: Journal of Accounting, Finance, Economics, and Social Sciences Pages: 35-42 Volume: 9 Issue: 1 Year: 2024 Month: June DOI: 10.62458/jafess9(4) File-URL: https://jafess.com/index.php/home/article/view/71 File-Function: Abstract page File-Format: text/html File-URL: https://jafess.com/index.php/home/article/download/71/56 File-Function: Full text File-Format: application/pdf Handle: RePEc:euj:jafess:v:9:y:2024:i:1:id:71 Template-Type: ReDIF-Article 1.0 Author-Name: Karim Hamza Author-Workplace-Name: American University in Cairo, Egypt Title: Comparative analysis of Egypt’s national competitiveness: An evaluation using international economic indicators Publication-Status: Published Abstract: This study aims to assess Egypt's national competitiveness, using international economic indicators and benchmarks to help policymakers set strategies for improvement. The study utilized a comparative analysis method by employing specific international indicators and benchmarks, namely the Global Competitiveness Index (GCI) of the World Economic Forum, the Global Innovation Index (GII) of the World Intellectual Property Organization, and the Ease of Doing Business of the World Bank. These outcomes were compared with those of three primary regional groups: Middle East and North Africa (Arab Countries), Lower Middle-Income countries, and Sub-Saharan African countries. Despite Egypt’s progressive economic development, the country still performs weakly in international economic indicator rankings compared to the selected regions. However, this also suggests significant potential for improvement in Egypt's national competitiveness. Further in-depth analysis is needed to assess Egypt's national competitiveness by examining the outcomes of these indicators using Porter’s Diamond model. This will provide a more comprehensive understanding of Egypt's national competitiveness performance and inform strategies for enhancing its national competitiveness. Keywords: National competitiveness; International indicator benchmark; Egypt; Economic reform; Developing countries Journal: Journal of Accounting, Finance, Economics, and Social Sciences Pages: 43-58 Volume: 9 Issue: 1 Year: 2024 Month: June DOI: 10.62458/jafess915 File-URL: https://jafess.com/index.php/home/article/view/72 File-Function: Abstract page File-Format: text/html File-URL: https://jafess.com/index.php/home/article/download/72/57 File-Function: Full text File-Format: application/pdf Handle: RePEc:euj:jafess:v:9:y:2024:i:1:id:72