{"title":"Editorial Policy","authors":"","doi":"10.1016/S0020-7063(17)30404-1","DOIUrl":"https://doi.org/10.1016/S0020-7063(17)30404-1","url":null,"abstract":"","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"52 4","pages":"Page I"},"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)30404-1","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"137005007","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}
{"title":"The Impact of Social Media on Accounting and Auditing (Special Issue) Call for Papers","authors":"","doi":"10.1016/S0020-7063(17)30407-7","DOIUrl":"https://doi.org/10.1016/S0020-7063(17)30407-7","url":null,"abstract":"","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"52 4","pages":"Page IV"},"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)30407-7","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"137005005","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}
{"title":"2018 TIJA Symposium Call for Papers","authors":"","doi":"10.1016/S0020-7063(17)30405-3","DOIUrl":"https://doi.org/10.1016/S0020-7063(17)30405-3","url":null,"abstract":"","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"52 4","pages":"Page II"},"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)30405-3","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"137005008","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}
{"title":"","authors":"Evelien Opdecam","doi":"10.1016/j.intacc.2017.10.004","DOIUrl":"10.1016/j.intacc.2017.10.004","url":null,"abstract":"","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"52 4","pages":"Pages 385-386"},"PeriodicalIF":0.0,"publicationDate":"2017-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2017.10.004","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48140025","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}
{"title":"Does International Accounting Network Membership Affect Audit Fees and Audit Quality? Evidence From China","authors":"Juan Mao , Baolei Qi , Qian Xu","doi":"10.1016/j.intacc.2017.07.004","DOIUrl":"10.1016/j.intacc.2017.07.004","url":null,"abstract":"<div><p>Regulators suggest that small audit firms join international accounting networks to reduce their resource constraints in serving large clients and providing high-quality service. Bills, Cunningham, and Myers (2016) investigate the issue in the United States and find that both audit fees and quality are higher for members of international accounting networks (i.e., member audit firms). We investigate the effects of network membership on audit fees and quality in China, a relatively weaker institutional environment than the United States. Using data of Chinese listed companies audited by <em>non-Big N</em> audit firms from 2001 to 2010, we find that member audit firms charge 3.9% higher fees than nonmember audit firms, much lower than the 30% fee premiums charged by U.S. member audit firms. We do not find consistent evidence that audit quality is higher for member audit firms. Overall, our results demonstrate that China's weak institutional environment may overwhelm the quality control brought by international accounting networks and that it may weaken or even offset the benefits of audit firms' participation in these networks, resulting in smaller or even no effects of membership on audit fees and quality.</p></div>","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"52 3","pages":"Pages 262-278"},"PeriodicalIF":0.0,"publicationDate":"2017-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2017.07.004","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47609045","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}
{"title":"","authors":"Clemens Löffler","doi":"10.1016/j.intacc.2017.07.006","DOIUrl":"10.1016/j.intacc.2017.07.006","url":null,"abstract":"","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"52 3","pages":"Pages 297-298"},"PeriodicalIF":0.0,"publicationDate":"2017-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2017.07.006","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43041711","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}
Mohamed E. Hussein , Michael Kraten , Gim S. Seow , Kinsun Tam
{"title":"Influences of Culture on Transfer Price Negotiation","authors":"Mohamed E. Hussein , Michael Kraten , Gim S. Seow , Kinsun Tam","doi":"10.1016/j.intacc.2017.07.001","DOIUrl":"10.1016/j.intacc.2017.07.001","url":null,"abstract":"<div><p>Luft and Libby (1997) posit that American transfer price negotiators tend to settle on prices that result in smaller differences in profit between divisions than the external market price will dictate. They attribute the results to a fairness effect. While fairness is present in all cultures, what is considered “fair” differs between cultures (Bian & Keller, 1999; Bolton et al., 2009; Gao, 2009; Surowiecki, 2009). This study ascertains whether cultural affiliation of the negotiator impacts this fairness effect. American and Chinese subjects participated in within-culture and cross-cultural negotiations in an experiment modeled after Luft and Libby (1997). Our results confirm Luft and Libby's (1997) fairness effect when American participants negotiate with each other, but illustrate a contrary effect when Chinese participants negotiate with each other. The negotiator's cultural affiliation is found to determine profit distribution in cross-cultural negotiations. These findings are consistent with longstanding theories of cultural traits (Hofstede, 1980) that are relevant to transfer price negotiation activities. Our results imply that the fairness effect in transfer price negotiation may need to be refined to account for the impact of culture.</p></div>","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"52 3","pages":"Pages 227-237"},"PeriodicalIF":0.0,"publicationDate":"2017-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2017.07.001","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45571936","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}
{"title":"IASB Corner","authors":"Paul Pacter","doi":"10.1016/j.intacc.2017.07.007","DOIUrl":"https://doi.org/10.1016/j.intacc.2017.07.007","url":null,"abstract":"","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"52 3","pages":"Pages 279-293"},"PeriodicalIF":0.0,"publicationDate":"2017-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2017.07.007","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"137290125","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}
{"title":"","authors":"Christiane Pott","doi":"10.1016/j.intacc.2017.07.005","DOIUrl":"10.1016/j.intacc.2017.07.005","url":null,"abstract":"","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"52 3","pages":"Pages 295-296"},"PeriodicalIF":0.0,"publicationDate":"2017-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2017.07.005","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48671434","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}
Weixing Cai , Edward Lee , Zhenyu Wu , Alice Liang Xu , Cheng (Colin) Zeng
{"title":"Do Economic Incentives of Controlling Shareholders Influence Corporate Social Responsibility Disclosure? A Natural Experiment","authors":"Weixing Cai , Edward Lee , Zhenyu Wu , Alice Liang Xu , Cheng (Colin) Zeng","doi":"10.1016/j.intacc.2017.07.002","DOIUrl":"10.1016/j.intacc.2017.07.002","url":null,"abstract":"<div><p>We evaluate whether voluntary corporate social responsibility (CSR) disclosure is influenced by the economic incentives of controlling shareholders. To examine this research question, we apply the natural experiment setting based on the Split Share Structure Reform in China. Following this Reform, Chinese state shareholders are allowed to trade their shares in the stock market, which increases their incentives to maximize the market value of the firms that they control. We present empirical evidence of increased CSR disclosure among listed state-owned enterprises after this Reform. This evidence suggests that the economic incentives of key stakeholders are associated with voluntary CSR disclosures.</p></div>","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"52 3","pages":"Pages 238-250"},"PeriodicalIF":0.0,"publicationDate":"2017-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2017.07.002","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42712905","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}