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  • 1.
    Hartwig, Fredrik
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration. Dalarna University.
    Homayoun, Saeid
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Accounting for sustainability indicators: A systemised model2017In: A good life for all: Essays on sustainability celebrating 60 years of making life better / [ed] Fagerström, Arne och Cunningham, Gary M., Mjölby: Atremi AB , 2017, 1, 163-187 p.Chapter in book (Other academic)
    Abstract [en]

    Sustainability accounting focuses on providing information about sustainability-related risks and opportunities. Systematic sustainability accounting allows consistency and comparability of sustainability indicators over time and among companies. This chapter develops a standardised three-dimensional sustainability accounting model that considers risk levels, opportunity levels, materiality levels and total threat levels. Moreover, a categorisation of potential sustainability indicators is presented. An extended and concrete model to lead sustainability accounting to the next level is outlined, but further work is needed. Whether internal and external stakeholders consider the information generated by the model as relevant and reliable, for example, is an empirical question and needs further investigation. This chapter provides the impetus and a framework for such further research.

  • 2.
    Homayoun, Saeid
    Luleå tekniska universitet.
    Internet corporate reporting disclosure and transparency2012Doctoral thesis, comprehensive summary (Other academic)
    Abstract [en]

    The recent wave of well-publicized global corporate accounting scandals has highlighted the importance of the enhanced adoption of Internet technology and hence the increased transparency resulting from the enhanced disclosure of firm information. The objective of this study is to explore and identify Internet corporate reporting (ICR) disclosure in a context of publically listed firms. On a descriptive level, this thesis show that a considerable portion of publically listed firms have relativity high quality in their ICR disclosure, which is indicated by results showing that publically listed firms publish reasonably well-developed Internet-based reporting. In line with the Financial Accounting Standards Board, this thesis depicts characteristics of ICR disclosure practice by outlining the extent of content and presentation. As an indication of the quality of ICR, on average, the frequency of the identified items disclosed by the firms for the content of their websites was higher than for the presentation ofinformation. One of the characteristics of presentation format is extensible business reporting language (XBRL). Consequently, the thesis also seeks to identify the important factors that drive publically listed firms to adopt of XBRL by conducting open-ended interviews. At the explanatory level, the results in this thesis indicate that among firm characteristics and the variables identified as important determinants for the disclosure of firm information in general, only profitability (proxy by return of equity) shows significant association with the extent of ICR disclosure. In addition, the thesis results show that among corporate governance mechanisms, only board size influences the ICR disclosure of firms. The thesis offers an integrated model for ICR disclosure and transparency anchored in multiple theoretical lenses and contributes to the field of corporate Internet reporting. The integrated model is based on four complementary theories: agency theory, stakeholder theory, signaling theory and legitimacy theory. Accordingly, the framework offers the potential for a rich understanding of the phenomena of internet corporate reporting disclosure practice and determinants.

  • 3.
    Homayoun, Saeid
    Luleå Tekniska Universitet.
    The extent and determinates of internet corporate reporting by Malaysian listed companies2011Licentiate thesis, comprehensive summary (Other academic)
    Abstract [en]

    In response to the wave of well-publicized corporate scandals, firms in the US, New Zealand, Singapore and other countries have enhanced its transparency via adoption of Internet technology that provides a new way for firm to make continuous disclosure of corporate information. This is an important and emerging financial reporting issue worldwide as more public listed firms now executive their transaction and events online and prepared online and real-time financial reports. The thesis use online research and content analysis of Internet Corporate Reporting (ICR) for a sample of 100 large public listed firms in Malaysia. Results suggest that the slight majority (59 percent) of these firms have developed and implemented a high-quality ICR whereas highest disclosures and scores for ICR are achieved for accounting and financial attributes and lowest for technology related attributes. The increasing use of ICR creates new challenges to management, regulators, and investors as there is no evidence guidance on thissubject. The finding may also propose that new regulatory guidance in corporate governance lead to improved disclosure via ICR. The thesis also find that no firms use the eXtensible Business Reporting Language (XBRL) platform, thus Malaysian public listed firms should start using the XBRL for their counterparts in the United States will be required to adopt for their financial reporting by 2014. This thesis includes the five papers. In the first paper, agency and signaling theories were used to generate hypotheses regarding the determinants of Internet corporate reporting (ICR). The results of univariate analysis and multiple regressions indicated that among firm characteristics variables only profitability (proxy by return of equity), and among corporate governance mechanisms variables only board size (proxy by number of directors) are significantly associated with the extent of Internet corporate reporting. In the second paper, the result indicates that more than 59 percent of Malaysian public listed firms published reasonably well-developed Internet-based reporting and achieved a quality score for ICR. On average, the frequency of the identified items disclosed by the firms for the content of the Web site was higher than for the presentation of information. In the third paper, examine the level of corporate governance disclosure using the internet as a communication tool in improving Corporate Governance. The results show that the maximum raw score for corporate governance obtained by the firms amounted to 17 (71 percent) of the total possible 24 points. The minimum raw score obtained by the firms is 10 (42 percent). The mean score for the 24 items representing corporate governance disclosure is 13.68 (58 percent). The results indicate that most Malaysian firms recognise the importance of practicing good corporate governance and they fully support the initiatives taken by the regulators to promote good corporate governance in Malaysia. In the fourth paper, examine the level of Corporate Social Responsibility disclosure. The maximum raw score for corporate social responsibility obtained by the firms was 7 (or 88% of the total possible 8 points). The minimum score was 0. The average, corporate social responsibility raw score was 4.79 (or 63%). The finding may also propose that new regulatory guidance in Corporate Social Responsibility lead to improved disclosure via Internet Corporate Reporting. In the fifth paper, the study seeks to determine the important factors that drive Malaysian public listed firms to adopt XBRL by conducting open-ended interviews. The result of this study indicates that the most influential factor is the peer adoption of XBRL imposed by the government and its regulators. At the same time, trading partners too pose as an important factor in the adoption of the XBRL reporting format. This study therefore has implications on the policy-makers, regulators, audit firms, and investors encouraging the adoption of XBRL in Malaysian public listed firms.

  • 4.
    Homayoun, Saeid
    et al.
    Universiti Teknologi MARA, Malaysia.
    Abdul Rahman, Rashidah
    Corporate governance, firm characteristics and web-based corporate reporting: Evidence in Malaysia2010Conference paper (Refereed)
  • 5.
    Homayoun, Saeid
    et al.
    Universiti Teknologi MARA.
    Abdul Rahman, Rashidah
    Universiti Teknologi MARA.
    Determinants of web-based corporate reporting among top public listed companies in Malaysia2010In: International Journal of Arts and Sciences, ISSN 1557-718X, E-ISSN 1944-6934, Vol. 3, no 13, 187-212 p.Article in journal (Refereed)
    Abstract [en]

    The main objective of this paper is to examine the extent of Internet corporate disclosure among a sample of 100 top companies listed on Bursa Malaysia (based on market capitalization) for the year 2009. Using a disclosure score checklist, the result shows the average raw score for all companies is 49.04 (or 56%) of the total possible 87 points, and 70% of the firms obtain a score ranging from 50-70% of the total score. The result indicates that there is still room for Malaysian companies to improve their Internet corporate reporting (ICR). Further, the result indicates that among firm characteristics variables only profitability (proxy by return of equity) is significantly associated with the extent of Internet corporate reporting. The result supports the signaling theory that argues profitable companies have strong incentives to disclose information in order to stand out from their competitors and avoid an incorrect assessment of their performance. In addition, the study also finds that among corporate governance mechanisms only board size influence a firm’s internet disclosure behavior, presumably in response to the information asymmetry between management and investors and that a larger board is more likely to be vigilant for agency problems simply because a greater number of people will be reviewing management actions to disclose more information via the Internet.

  • 6.
    Homayoun, Saeid
    et al.
    Universiti Teknologi MARA, Shah Alam, Malaysia.
    Abdul Rahman, Rashidah
    Ghani, Erlane K.
    Internet corporate governance disclosure among Malaysian listed companies2012In: International Journal of Management and Administrative Sciences (IJMAS), ISSN 2225-7225, Vol. 1, no 5, 1-19 p.Article in journal (Refereed)
    Abstract [en]

    This study examines the relevance of internet in improving corporate governance practices among listed companies in Malaysia. Using 100 companies listed on the Bursa Malaysia, the results of this study indicate that there is an acceptable level of reporting for internet corporate governance. Such results indicate that more than half Malaysian companies recognise the importance of practicing good corporate governance and fully supported the recommendations of Malaysia Code of Corporate Governance (MCCG). Such results suggest that there is an acceptable level of corporate governance via the internet in Malaysia. This study suggests that an important reformation is taking place in corporate reporting disclosure via the internet. This step is inherently important to ensure that Malaysian public listed companies could compete globally in the near future. The findings in this study could promote Malaysian regulators to specify the means by which Malaysian listed companies are to disclose transparent and credible information.

  • 7.
    Homayoun, Saeid
    et al.
    Luleå tekniska universitet.
    Abdul Rahman, Rashidah
    University Teknologi MARA, Malaysia.
    Johansson, Jeaneth
    Luleå tekniska universitet.
    Malmström, Malin
    Luleå tekniska universitet.
    Internet corporate social responsibility disclosure among Malaysian listed companies2012In: BIOINFO Financial Management, ISSN 2250-091X, E-ISSN 2250-0928, Vol. 2, no 1, 42-50 p.Article in journal (Refereed)
    Abstract [en]

    The aim of the study is to examine the type and quantity of Corporate Social Responsibility disclosure practices among a sample of 100 top companies listed on the Bursa Malaysia by Market capitalization for the financial year ended 2007. This research made use of online search for the website survey and content analysis by physical observation of the websites. The maximum raw score for corporate social responsibility obtained by the companies was 7 (or 88% of the total possible 8 points). The minimum score was 0. The average, corporate social responsibility raw score was 4.79 (or 63%), indicating an acceptable level of reporting for CSR. Therefore the findings in this study may promote Malaysian regulators to specify the means by which Malaysian listed companies are to disclose transparent, credible information. The finding may also propose that new regulatory guidance in Corporate Social Responsibility lead to improved disclosure via Internet Corporate Reporting.

  • 8.
    Homayoun, Saeid
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Al-Thani, F. F. J.
    Maersk Oil, Qatar .
    Homayoun, Sakine
    Arian Hesab Audit Firm, Iran .
    A sustainability accounting: Case study on exploration, production and midstream activities at Maersk Oil2016In: International Journal of Energy Economics and Policy, ISSN 2146-4553, Vol. 6, no 1, 20-27 p.Article in journal (Refereed)
    Abstract [en]

    This paper gives a short introduction to sustainable accounting and its essential measurement problems. The greatest challenge seems to be how companies should create sustainability reports that achieve the demands for transparency and accuracy. Because the current frameworks vary considerably, the development of standards and guidance to report sustainability will most likely continue to evolve. This study proposes a model to Maersk Company allowing them to use a sustainability accounting framework as guidance for disclosure of material sustainability and accounting metrics to determine sustainability-related risks and opportunities it faces using the sustainability accounting standard for the oil and gas industries, particular to exploration, production and midstream activities.

  • 9.
    Homayoun, Saeid
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies. Luleå Tekniska Universitet.
    Homayoun, Sakine
    Islamic Azad University, Marvdasht, Iran.
    Internet-Based Compulsory Information Disclosure by Listed Companies in Tehran Stock Exchange2015In: International Business Management, ISSN 1993-5250, Vol. 9, no 5, 791-797 p.Article in journal (Refereed)
    Abstract [en]

    This study is aimed at investigating the effect of the industry concentration on the internet-based compulsory information disclosure with respect to the control variables of the firm size, industry, profitability and leverage and independent or non-executive independent board. Statistical population of the study is the firms accepted in Tehran Stock Market, 230 firms were selected omission during 2010-2011period as the statistical sample and their information was investigated. In this study, the data required to test research hypotheses were collected by a field method through financial statements and notes associated with stock firms and accepted firms web site, then they were created and processed in the form of databases in excel and finally the data and research variables were analyzed using EVIEWS Software. In this study, the researcher analyzed the effect of industry concentration on the information compulsory index. The results show that the industry concentration, the firm size, profitability, leverage and the other industries except the energy and service sector have a significant effect on the compulsory information index but there is no effect for the independent or non-executive independent board.

  • 10.
    Homayoun, Saeid
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Homayoun, Sakine
    Johansson, Jeaneth
    Luleå Tekniska Universitet.
    Malmström, Malin
    Luleå Tekniska Universitet.
    The role of accounting accruals’ for information content of earning and cash flows for Malaysia Public Listed companies2013In: International Conference on Economics and Finance Management, 2013, 69-74 p.Conference paper (Other academic)
  • 11.
    Homayoun, Saeid
    et al.
    Luleå tekniska universitet.
    Johansson, Jeaneth
    Luleå tekniska universitet.
    Malmström, Malin
    Luleå tekniska universitet.
    Rezaee, Zabihollah
    Luleå tekniska universitet.
    Internet corporate social responsibility disclosures and its determinants: evidence from Malaysian listed companies2012In: Asian Journal of Research in Business Economics and Management, ISSN 2249-7307, Vol. 2, no 9, 1-22 p.Article in journal (Refereed)
    Abstract [en]

    The increase for Internet corporate social responsibility (ICSR) creates new challenges to investors, management, and regulators as there is no guidance. Prior studies have found significant relationship between firm characteristics and corporate governance mechanisms and papers based for corporate social responsibly disclosure. Additionally prior studies have also found there is not significant relationship between firm characteristics and corporate governance mechanisms and Internet reporting. There is gap between these studies. The study use online research and content analysis of Internet corporate social responsibility disclosure for a sample of 100 large public listed companies in Malaysia. Agency and signalling theories as well as disclosure literature were used to generate hypotheses regarding the determinants of ICSR disclosure. However, the result of the current study can’t find that firm characteristics and corporate governance mechanisms are related to ICSR. We propose legitimacy theory (environmental pressures including political, social and economic) as a potential alternative explanation for ICSR disclosure.

  • 12.
    Homayoun, Saeid
    et al.
    Luleå tekniska universitet.
    Johansson, Jeaneth
    Malmström, Malin
    Rezaee, Zabihollah
    Research opportunities for Internet corporate social responsibility disclosure2013In: Asian Journal of Research in Business Economics and Management, ISSN 2249-7307, Vol. 3, no 1, 1-20 p.Article in journal (Refereed)
    Abstract [en]

    The voluntary use of Internet in corporate social responsibility (CSR) disclosure is an important step in applying Internet for corporate social responsibility disclosure. The challenging issues revolve both providers of Internet corporate social responsibility as well as users of the CSR report via Internet. Prior research has not been able to find relationships between firm characteristics and corporate governance mechanisms and use of Internet in corporate social responsibility disclosure. This study propose legitimacy theory as a potential alternative theory for explaining Internet corporate social responsibility (ICSR) disclosure. Furthermore, the study propose the stakeholder attributes on legitimacy and power may influence the CSR disclosure via Internet.

  • 13.
    Homayoun, Saeid
    et al.
    Universiti Teknologi MARA, Shah Alam, Malaysia.
    Rahman, Rashidah Abdul
    Universiti Teknologi MARA, Shah Alam, Malaysia.
    Bashiri, Neda
    Yerevan State University, Armenia.
    Internet corporate reporting among public listed companies in Malaysia: An exploratory study2011In: African Journal of Business Management, ISSN 1993-8233, Vol. 5, no 30, 11863-11873 p.Article in journal (Refereed)
    Abstract [en]

    This study examines the utilisation of the Internet for disseminating corporate information among 100 top companies listed on Bursa Malaysia in the year 2007. These companies were chosen based on market capitalisation and relied on website observation and content analysis. An Internet disclosure index of 61 content items was categorised into four major groups: accounting and financial information, corporate governance, corporate social responsibility (CSR), contact details of investor relations and related conveniences. In addition, 26 presentation format items categorised into two major groups: technological features and convenience and usability of website navigation support were used as benchmark. The results indicate that the highest disclosure by the companies accrued for accounting and financial information attributes. The lowest disclosures by companies accrued for technology features attributes. The results show that more than 59% of the Malaysian public listed companies published reasonably well-developed Internet-based reporting and achieved a quality score for Internet Corporate Reporting (ICR). On average, the frequency of the identified items disclosed by the companies for the content of the website was higher than for the presentation of information. Among the six categories identified, technological features theme was considered as a critical part that needs attention from the Malaysian companies. The results also show that most companies provided their full annual reports using Portable Document Format (PDF). However, none of the companies adopt Extensible Business Reporting Language (XBRL) format. Therefore, Malaysian companies are urged to seize more opportunities provided by the Internet technology in preparing their ICR.

  • 14.
    Homayoun, Saeid
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Rezaee, Zabihollah
    Fogelman College of Business and Economics, The University of Memphis, USA.
    Ahmadi, Zahra
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Corporate Social Responsibility and Its Relevance to Accounting2015In: Journal of Sustainable Development, ISSN 1913-9063, E-ISSN 1913-9071, Vol. 8, no 9, 178-189 p.Article in journal (Refereed)
    Abstract [en]

    Corporate social responsibility (CSR) has been extensively and inconclusively debated in the literature. In this essay, we examine the development of CSR by both reviewing the evolution of the conceptual framework and models of CSR and discussing social responsibility accounting and auditing. We conclude that both business and academic communities worldwide should pay closer attention to CSR and its components of economic, social, and environmental performance. Business organizations worldwide are just starting to recognize the importance of quality as it relates to CSR and the link between profitability and social behavior. Justifications for CSR are fulfilling moral obligations, maintaining a good reputation, ensuring sustainability and licensing to operate, and creating shared value for all corporate stakeholders.

  • 15.
    Homayoun, Saeid
    et al.
    Luleå Tekniska Universitet.
    Rezaee, Zabihollah
    Bashiri, Neda
    Fraud prevention strategies on different types of corporate fraud2011Conference paper (Refereed)
    Abstract [en]

    An increase in the number of corporate scandals due to fraud indicate a pressing need for fraud to be dealt with effectively. The current study attempts to match fraud prevention strategies to specific types of fraud by incorporating the perceptions of professional practitioners and regulators actively involved in preventing fraud in private, public, government and nonprofit sectors. The study will enable them to better understand the different types of strategies needed in handling each unique category of fraud. The findings shall be beneficial for organizations that wish to develop effective fraud prevention strategies by enabling the process of matching fraud prevention strategies with different types of fraud. This study will provide prescriptive information to accounting practitioners, internal auditors, external auditors and fraud examiners ultimately enabling organizations to effectively deal with fraud and improve safeguards against fraud.

  • 16. Quigley, Behnaz
    et al.
    Mohamad, Shafi
    Homayoun, Saeid
    Universiti Teknologi MARA.
    Measuring the performance of Islamic banks: what is the most reliable indicator?2011Conference paper (Refereed)
  • 17.
    Rezaee, Zabihollah
    et al.
    University of Memphis, Memphis, United States.
    Homayoun, Saeid
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Mora, Maria
    University of Bristol, Bristol, United Kingdom.
    Integration of real-time analysis of big data into sustainability attributes2017In: XBRL Academic Track Proceedings: Proceedings of the XBRL Academic Track co-located with Eurofiling XBRL week in Frankfurt and 19th XBRL Europe day (XBRL 2017) / [ed] Mariano Rico and María Mora, CEUR-WS , 2017, Vol. 1890Conference paper (Refereed)
    Abstract [en]

    The use real-time analysis of big data necessitates auditors modify their evidence-gathering procedures of employing continuous auditing in assuring sustainability attributes. We suggest a model that integrates assurance and its continuous auditing into all five economic, governance, social, ethical and environmental (EGSEE) dimensions of sustainability performance reporting. Real-time analysis of big data facilitates more transparent and timely available information for auditors to perform procedures provide reasonable assurance on accuracy, consistency and completeness of information. Big Data is often referred to as electronic data and is the capability of accessing, analysing, and assessing a huge amount of data and transforming them into information in a timely manner for decision making. The application of Big Data and Data Science Analytics to auditing is currently at an early stage. This study examines the real-time analysis of big data, which including evidence-gathering procedures and tests on audit and assurance services for sustainability attributes. We provide policy, practical and educational implications of employing real-time analysis of big data for sustainability performance as the implementation of continues auditing.

  • 18. von Koch, Christopher
    et al.
    Nilsson, Ola
    Jönsson, Micael
    Homayoun, Saeid
    Luleå Tekniska Universitet.
    The interaction between country-level and firm-level corporate governance2013Conference paper (Refereed)
1 - 18 of 18
CiteExportLink to result list
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