The International Journal of Accounting最新文献_第2页

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The International Journal of Accounting Pub Date : 2018-12-01 DOI: 10.1016/j.intacc.2018.11.005

Orestes Vlismas

引用次数: 1

Audit Firm Ranking, Audit Quality and Audit Fees: Examining Conflicting Price Discrimination Views 审计事务所排名、审计质量与审计费用——对价格歧视观点冲突的考察

The International Journal of Accounting Pub Date : 2018-12-01 DOI: 10.1016/j.intacc.2018.11.003

Fakhroddin MohammadRezaei , Norman Mohd-Saleh , Kamran Ahmed

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引用次数: 24

A Corporate Social Responsibility Framework for Accounting Research 企业社会责任会计框架研究

The International Journal of Accounting Pub Date : 2018-12-01 DOI: 10.1016/j.intacc.2018.11.002

Suresh Radhakrishnan , Albert Tsang , Rubing Liu

引用次数: 33

Benefits of Downward Earnings Management and Political Connection: Evidence from Government Subsidy and Market Pricing 盈余向下管理与政治关联的好处:来自政府补贴和市场定价的证据

The International Journal of Accounting Pub Date : 2018-12-01 DOI: 10.1016/j.intacc.2018.11.001

Haiyan Jiang , Yuanyuan Hu , Honghui Zhang , Donghua Zhou

引用次数: 17

Non-GAAP Earnings Disclosures on the Face of the Income Statement by UK Firms: The Effect on Market Liquidity 英国公司损益表上的非公认会计准则收益披露:对市场流动性的影响

The International Journal of Accounting Pub Date : 2018-09-01 DOI: 10.1016/j.intacc.2018.07.003

Andreas Charitou, Nikolaos Floropoulos, Irene Karamanou, George Loizides

{"title":"Non-GAAP Earnings Disclosures on the Face of the Income Statement by UK Firms: The Effect on Market Liquidity","authors":"Andreas Charitou, Nikolaos Floropoulos, Irene Karamanou, George Loizides","doi":"10.1016/j.intacc.2018.07.003","DOIUrl":"10.1016/j.intacc.2018.07.003","url":null,"abstract":"<div><p>This study benefits by a special feature of the UK information environment which allows UK firms to disclose non-GAAP earnings on the face of the income statement to examine two interrelated questions. First, we ask whether the decision to disclose non-GAAP earnings on the face of the income statement is related to the firm's financial performance and corporate governance characteristics, and second, we investigate the effect of this disclosure decision on market liquidity. Using a dataset of 1227 hand-collected firm-year observations during the period 2006–2013, we show that better governed firms and firms with weaker financial performance are more likely to disclose non-GAAP earnings. Our evidence also suggests that this disclosure is associated with increased levels of market liquidity and the results hold after controlling for self-selection bias. We conclude that firms' decision to disclose non-GAAP earnings on the face of the income statement is more consistent with the incentive to provide information than to mislead the market.</p></div>","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"53 3","pages":"Pages 183-202"},"PeriodicalIF":0.0,"publicationDate":"2018-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2018.07.003","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42544372","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 12

Reviewing IFRS Goodwill Accounting Research: Implementation Effects and Cross-Country Differences 国际财务报告准则商誉会计研究综述:实施效果和跨国差异

The International Journal of Accounting Pub Date : 2018-09-01 DOI: 10.1016/j.intacc.2018.07.004

Anne d'Arcy , Ann Tarca

引用次数: 38

Mandatory Financial Reporting Processes and Outcomes 强制性财务报告程序和结果

The International Journal of Accounting Pub Date : 2018-09-01 DOI: 10.1016/j.intacc.2018.08.001

Matthew Bamber , Kevin McMeeking , Nikola Petrovic

引用次数: 2

Mandatory Financial Reporting Processes and Outcomes A Discussion 强制性财务报告程序和结果的讨论

The International Journal of Accounting Pub Date : 2018-09-01 DOI: 10.1016/j.intacc.2018.07.006

Sasson Bar-Yosef

引用次数: 0

Audit Firm Tenure and Audit Quality in a Constrained Market 约束市场中的审计事务所任期与审计质量

The International Journal of Accounting Pub Date : 2018-09-01 DOI: 10.1016/j.intacc.2018.07.002

Masoud Azizkhani , Reza Daghani , Greg Shailer

{"title":"Audit Firm Tenure and Audit Quality in a Constrained Market","authors":"Masoud Azizkhani , Reza Daghani , Greg Shailer","doi":"10.1016/j.intacc.2018.07.002","DOIUrl":"10.1016/j.intacc.2018.07.002","url":null,"abstract":"<div><p>We examine the relation between audit quality and audit firm tenure in the Iranian audit market, which is constrained by government policies that create intense competition for clients among many small audit firms. We develop arguments that these circumstances create cost pressures that entrench low audit quality and render auditors' plans more predictable to managers wishing to misstate their accounts. Using publicly available data for the audits of listed companies in Iran prior to mandatory audit firm rotation and the incidence of misstated financial reports identified by the Iranian Association of Certified Public Accountants Inspection Office, we find that the likelihood of a misstatement is lowest in the first two years of audit firm tenure. We also find that the likelihood of misstatement is not associated with the year preceding a mandatory audit firm rotation, suggesting outgoing auditor effort is not sensitive to the prospect of subsequent revelations of deficiencies. Although our results from a pre-mandatory rotation period show that frequent rotations appear to improve the financial reporting quality in our sample, we are wary of interpreting these results as support for the mandatory audit firm rotation policy in Iran. Rather, we suggest this is a peculiar consequence of deficiencies in audit quality inherent in the Iranian market.</p></div>","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"53 3","pages":"Pages 167-182"},"PeriodicalIF":0.0,"publicationDate":"2018-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2018.07.002","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42919338","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 22

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The International Journal of Accounting Pub Date : 2018-09-01 DOI: 10.1016/j.intacc.2018.07.001

Efthimios Demirakos

引用次数: 3