The International Journal of Accounting最新文献_第6页

Editorial Policy 编辑政策

The International Journal of Accounting Pub Date : 2017-12-01 DOI: 10.1016/S0020-7063(17)30404-1

引用次数: 0

The Impact of Social Media on Accounting and Auditing (Special Issue) Call for Papers 社会媒体对会计和审计的影响(特刊)征稿

The International Journal of Accounting Pub Date : 2017-12-01 DOI: 10.1016/S0020-7063(17)30407-7

引用次数: 0

2018 TIJA Symposium Call for Papers 2018 TIJA学术研讨会征文

The International Journal of Accounting Pub Date : 2017-12-01 DOI: 10.1016/S0020-7063(17)30405-3

引用次数: 0

《会计教育：认知负荷理论视角》，RoutledgeStudies in Accounting，Seedwell Tanaka Muyako Sithole和Indra Abeysekera2017 RoutledgeOxford，英国（138页，110.00英镑，ISBN:9781138286306）

The International Journal of Accounting Pub Date : 2017-12-01 DOI: 10.1016/j.intacc.2017.10.004

Evelien Opdecam

引用次数: 1

Does International Accounting Network Membership Affect Audit Fees and Audit Quality? Evidence From China 国际会计网络会员资格对审计收费和审计质量有影响吗?来自中国的证据

The International Journal of Accounting Pub Date : 2017-09-01 DOI: 10.1016/j.intacc.2017.07.004

Juan Mao , Baolei Qi , Qian Xu

{"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}

引用次数: 13

书评会计与财务研究方法，Audrey Paterson、David Leung、William Jackson、Robert MacIntosh和Kevin O’Gorman，2016，英国牛津：Goodfellow出版社有限公司，（xvi+280页，36.86美元，34.99英镑，ISBN 978-1-910158-88-3）。

The International Journal of Accounting Pub Date : 2017-09-01 DOI: 10.1016/j.intacc.2017.07.006

Clemens Löffler

引用次数: 0

Influences of Culture on Transfer Price Negotiation 文化对转让价格谈判的影响

The International Journal of Accounting Pub Date : 2017-09-01 DOI: 10.1016/j.intacc.2017.07.001

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}

引用次数: 2

IASB Corner IASB角落

The International Journal of Accounting Pub Date : 2017-09-01 DOI: 10.1016/j.intacc.2017.07.007

Paul Pacter

引用次数: 0

d . kolitz财务会计:基于概念的介绍2017routledgelondon and New York(616页，€48.49，$89.95 ISBN: 9781138844971)

The International Journal of Accounting Pub Date : 2017-09-01 DOI: 10.1016/j.intacc.2017.07.005

Christiane Pott

引用次数: 0

An Assessment of the Provisions of Regulation (EU) No 537/2014 on Non-audit Services and Audit Firm Tenure: Evidence from Spain 关于非审计服务和审计事务所任期的法规(EU) No 537/2014条款的评估:来自西班牙的证据

The International Journal of Accounting Pub Date : 2017-09-01 DOI: 10.1016/j.intacc.2017.07.003

Josep Garcia-Blandon , Josep Maria Argiles-Bosch , David Castillo-Merino , Monica Martinez-Blasco

{"title":"An Assessment of the Provisions of Regulation (EU) No 537/2014 on Non-audit Services and Audit Firm Tenure: Evidence from Spain","authors":"Josep Garcia-Blandon , Josep Maria Argiles-Bosch , David Castillo-Merino , Monica Martinez-Blasco","doi":"10.1016/j.intacc.2017.07.003","DOIUrl":"10.1016/j.intacc.2017.07.003","url":null,"abstract":"<div><p>On May 27, 2014, Regulation (EU) No 537/2014 was published in the Official Journal of the European Union. Aiming to enhance audit quality, the new regulation establishes important limitations to the selling of non-audit services by the audit firm to audit clients and a maximum tenure of ten years with the audit firm. However, it should be noted that the extant research has not consistently supported that non-audit services or long tenures impair the quality of audits. This research studies whether these provisions have been empirically associated with reduced audit quality for Spain. Because of its low litigation risk, the potentially negative impact of both non-audit services and tenure on audit quality should be clearly observed in the Spanish audit market. Nevertheless, we do not find significantly lower levels of audit quality associated with either non-audit services or long audit tenures. However, these results are conditional on the validity of using abnormal accruals to measure audit quality.</p></div>","PeriodicalId":101232,"journal":{"name":"The International Journal of Accounting","volume":"52 3","pages":"Pages 251-261"},"PeriodicalIF":0.0,"publicationDate":"2017-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.intacc.2017.07.003","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42868674","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: 15