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The International Journal of Accounting最新文献

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Accounting for Mergers and Acquisitions (Special Issue) Call for Papers 并购会计(特刊)征稿
The International Journal of Accounting Pub Date : 2017-12-01 DOI: 10.1016/S0020-7063(17)30406-5
{"title":"Accounting for Mergers and Acquisitions (Special Issue) Call for Papers","authors":"","doi":"10.1016/S0020-7063(17)30406-5","DOIUrl":"https://doi.org/10.1016/S0020-7063(17)30406-5","url":null,"abstract":"","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"52 4","pages":"Page III"},"PeriodicalIF":0.0,"publicationDate":"2017-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S0020-7063(17)30406-5","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"137005006","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
IFRS Adoption and Stock Prices of Japanese Firms in Governance System Transition 治理制度转型中日本公司采用国际财务报告准则与股价
The International Journal of Accounting Pub Date : 2017-12-01 DOI: 10.1016/j.intacc.2017.09.002
Shun Sato, Fumiko Takeda
{"title":"IFRS Adoption and Stock Prices of Japanese Firms in Governance System Transition","authors":"Shun Sato,&nbsp;Fumiko Takeda","doi":"10.1016/j.intacc.2017.09.002","DOIUrl":"10.1016/j.intacc.2017.09.002","url":null,"abstract":"<div><p>This study examines firms' decision to voluntarily adopt IFRS in a setting where there are changes to the governance system in a traditionally code law country, as well as how the market responds to such decisions. We find the probability of voluntary IFRS adoption to be higher among firms that have a high proportion of foreign shareholders, undertake quality audits, have low levels of leverage, feature a nominating committee, and are included in the new market index. In addition, the stock prices of IFRS adopters tend to increase around the announcement date of IFRS adoption, compared to those of non-adopters. Finally, market reactions are smaller for firms that feature a nominating committee, and are included in the new market index—perhaps because IFRS adoption by these firms is less surprising to market participants, and because IFRS adoption is not expected to add large incremental value to these firms.</p></div>","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"52 4","pages":"Pages 319-337"},"PeriodicalIF":0.0,"publicationDate":"2017-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2017.09.002","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47343362","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
A reply to the discussion 对讨论的答复
The International Journal of Accounting Pub Date : 2017-12-01 DOI: 10.1016/j.intacc.2017.11.001
Shun Sato, Fumiko Takeda
{"title":"A reply to the discussion","authors":"Shun Sato,&nbsp;Fumiko Takeda","doi":"10.1016/j.intacc.2017.11.001","DOIUrl":"10.1016/j.intacc.2017.11.001","url":null,"abstract":"","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"52 4","pages":"Page 341"},"PeriodicalIF":0.0,"publicationDate":"2017-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2017.11.001","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42143681","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: 0
Corporate Social Responsibility, Institutional Environments, and Tax Avoidance: Evidence from a Subnational Comparison in China 企业社会责任、制度环境与避税：来自中国次国家比较的证据
The International Journal of Accounting Pub Date : 2017-12-01 DOI: 10.1016/j.intacc.2017.11.002
Kenny Z. Lin , Suwina Cheng , Fang Zhang
{"title":"Corporate Social Responsibility, Institutional Environments, and Tax Avoidance: Evidence from a Subnational Comparison in China","authors":"Kenny Z. Lin ,&nbsp;Suwina Cheng ,&nbsp;Fang Zhang","doi":"10.1016/j.intacc.2017.11.002","DOIUrl":"10.1016/j.intacc.2017.11.002","url":null,"abstract":"<div><p>We examine the association between mandatory corporate social responsibility (CSR) disclosure and economic contribution (tax payments) in China, where we expect this association to be affected by a region's institutional attributes. Exploiting a dataset that shows cross-regional variations in institutions, we find that in regions with lower institutional quality, firms claiming to be socially responsible actually avoid taxes, whereas CSR disclosure in other regions is more aligned with the social responsibility aspect of tax compliance. Our study contributes to the literature by demonstrating that in the absence of proper institutions, CSR disclosure is likely to remain a form of window dressing.</p></div>","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"52 4","pages":"Pages 303-318"},"PeriodicalIF":0.0,"publicationDate":"2017-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2017.11.002","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44275855","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: 76
Engagement partner specialization and corporate disclosure transparency 业务合作伙伴专业化和公司信息披露透明度
The International Journal of Accounting Pub Date : 2017-12-01 DOI: 10.1016/j.intacc.2017.10.001
Hua Lee , Hsien-Li Lee , Chen-Chin Wang
{"title":"Engagement partner specialization and corporate disclosure transparency","authors":"Hua Lee ,&nbsp;Hsien-Li Lee ,&nbsp;Chen-Chin Wang","doi":"10.1016/j.intacc.2017.10.001","DOIUrl":"10.1016/j.intacc.2017.10.001","url":null,"abstract":"<div><p>This paper explores the association of audit partners' industry specialization with corporate disclosure transparency and the latter's informativeness. The distinctive institutional designs of partner signature requirement and Information Disclosure and Transparency Ranking System (<em>IDTRS</em>) adopted in Taiwan allow us to empirically address the issue. We posit and find that the rankings from the <em>IDTRS</em> are higher for firms audited by industry specialist engagement partners than for firms audited by non-specialist engagement partners. Additionally, the results show that the probability of informed trade (<em>PIN</em>) proxy for information asymmetry is negatively associated with the rankings for clients of industry specialist engagement partners, but not for clients of industry non-specialist engagement partners. The results are robust with respect to alternative estimation method and alternative measures of industry specialization. Overall, the evidence suggests that industry specialist engagement partners enhance the credibility of corporate disclosure transparency, through which information asymmetry is further declined. The evidence provides policy implications to the partner signature requirement adopted in Taiwan and China.</p></div>","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"52 4","pages":"Pages 354-369"},"PeriodicalIF":0.0,"publicationDate":"2017-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2017.10.001","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41579103","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: 9
z.h hoquel, d.p arkerm.a.c ovaleskik . haynes，《定性会计研究指南》(英文版)(541页，£165，$225,ISBN: 978138939678)。
The International Journal of Accounting Pub Date : 2017-12-01 DOI: 10.1016/j.intacc.2017.10.006
Gunnar Rimmel
{"title":"","authors":"Gunnar Rimmel","doi":"10.1016/j.intacc.2017.10.006","DOIUrl":"10.1016/j.intacc.2017.10.006","url":null,"abstract":"","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"52 4","pages":"Pages 390-392"},"PeriodicalIF":0.0,"publicationDate":"2017-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2017.10.006","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45027756","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: 1
Implementation Guidance for Standards and Revenue Trend in Aggressive Reporting 激进报告中的标准和收入趋势实施指南
The International Journal of Accounting Pub Date : 2017-12-01 DOI: 10.1016/j.intacc.2017.09.001
Yingzhee Lim , Anna Azmi , S. Susela Devi , Nurmazilah Mahzan
{"title":"Implementation Guidance for Standards and Revenue Trend in Aggressive Reporting","authors":"Yingzhee Lim ,&nbsp;Anna Azmi ,&nbsp;S. Susela Devi ,&nbsp;Nurmazilah Mahzan","doi":"10.1016/j.intacc.2017.09.001","DOIUrl":"10.1016/j.intacc.2017.09.001","url":null,"abstract":"<div><p>This study examines the interactive effect of including the implementation guidance in accounting standards (with and without indicators) and different reported revenue trends (increasing, decreasing, and volatile) in aggressive reporting. For this purpose, we adopt a 2<!--> <!-->×<!--> <!-->3 between-subjects experiment. Aggressive reporting is measured by managers' perception of control and judgment regarding revenue recognition. The results of this experiment indicate that including the implementation guidance can constrain managers' revenue recognition judgments. The results show that for decreasing revenue trends, the inclusion of indicators for implementation does not influences managers' judgments regarding revenue recognition. For increasing revenue trends, the inclusion of guidance indicators matters in that the managers' judgments regarding revenue recognition are more aggressive in conditions without indicators than in conditions with indicators. The findings of this study extend the literature on implementation guidance in accounting standards and aggressive reporting.</p></div>","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"52 4","pages":"Pages 342-353"},"PeriodicalIF":0.0,"publicationDate":"2017-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2017.09.001","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46301516","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: 3
A Discussion on “IFRS Adoption and Stock Prices of Japanese Firms in Governance System Transition” 论“治理体系转型中日本企业采用IFRS与股价”
The International Journal of Accounting Pub Date : 2017-12-01 DOI: 10.1016/j.intacc.2017.10.003
Nikos Vafeas
{"title":"A Discussion on “IFRS Adoption and Stock Prices of Japanese Firms in Governance System Transition”","authors":"Nikos Vafeas","doi":"10.1016/j.intacc.2017.10.003","DOIUrl":"10.1016/j.intacc.2017.10.003","url":null,"abstract":"","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"52 4","pages":"Pages 338-340"},"PeriodicalIF":0.0,"publicationDate":"2017-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2017.10.003","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47912522","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: 0
管理研究告诉我们关于会计期刊出版的什么？Clark，T.，Wright，M.和Ketchen，D.J.主编的《如何在最佳管理期刊上发表》综述。
The International Journal of Accounting Pub Date : 2017-12-01 DOI: 10.1016/j.intacc.2017.10.005
Rolf Uwe Fülbier , Marcus Bravidor
{"title":"","authors":"Rolf Uwe Fülbier ,&nbsp;Marcus Bravidor","doi":"10.1016/j.intacc.2017.10.005","DOIUrl":"10.1016/j.intacc.2017.10.005","url":null,"abstract":"","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"52 4","pages":"Pages 387-389"},"PeriodicalIF":0.0,"publicationDate":"2017-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2017.10.005","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49574235","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: 0
Book Review Section page 书评部分页面
The International Journal of Accounting Pub Date : 2017-12-01 DOI: 10.1016/S0020-7063(17)30402-8
{"title":"Book Review Section page","authors":"","doi":"10.1016/S0020-7063(17)30402-8","DOIUrl":"https://doi.org/10.1016/S0020-7063(17)30402-8","url":null,"abstract":"","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"52 4","pages":"Page 384"},"PeriodicalIF":0.0,"publicationDate":"2017-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S0020-7063(17)30402-8","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"137005004","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: 0
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