Accounting Perspectives最新文献

{"title":"Post-Pandemic Drivers, Processes, and Outcomes of Telework in Public Accounting\u0000 Déterminants, processus et résultats du télétravail en comptabilité publique à la suite de la pandémie","authors":"Ryan Ferguson,&nbsp;Camillo Lento,&nbsp;Naqi Sayed","doi":"10.1111/1911-3838.70012","DOIUrl":"https://doi.org/10.1111/1911-3838.70012","url":null,"abstract":"<p>This study helps reimagine the future of work in public accounting by identifying the drivers, processes, and outcomes of telework in public practice based on accountants' experiences during and after the COVID-19 pandemic. We interviewed 21 public accountants and conducted a thematic analysis, using Campbell and McDonald's Systems-based Conceptual Model for Understanding Telework Practices. We find that telework drivers are either motivators or deterrents or act as both. We also find that telework outcomes are primarily adverse from an organizational perspective but are more balanced from an employee perspective, with most benefits accruing to managers. To the best of our knowledge, this is the first study to use a qualitative design that mobilizes a theoretical framework for teleworking to understand the drivers, processes, and outcomes of telework. Furthermore, we make a theoretical contribution by extending the conceptual model of Campbell and McDonald to suggest that telework drivers can act as either motivators or deterrents in public practice.</p>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"25 2","pages":"313-333"},"PeriodicalIF":0.9,"publicationDate":"2026-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.70012","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148221760","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":"Does Sustainability Report Assurance Affect the Cost of Equity? The Role of Peer Behavior and Assurance Provider Characteristics\u0000 La certification des rapports de durabilité a-t-elle une incidence sur le coût des capitaux propres? Rôle du comportement des pairs et des caractéristiques des certificateurs","authors":"Julian Kordisch,&nbsp;Reiner Quick","doi":"10.1111/1911-3838.70013","DOIUrl":"https://doi.org/10.1111/1911-3838.70013","url":null,"abstract":"<p>We investigate the impact of sustainability report assurance and assurance provider characteristics (i.e., Big 4, statutory auditor, and industry specialist) on the cost of equity in a setting in which reporting is mandatory and assurance is voluntary. Furthermore, we analyze the impact of peer behavior on these relationships, where peer behavior is defined as the proportion of other companies in the same industry and year that also opt for voluntary assurance or choose an assurance provider with the same characteristics. Our sample consists of German CDAX companies for the period 2017–2022. The results suggest that voluntary sustainability report assurance reduces the cost of equity, but this depends on peer behavior. Specifically, the cost-of-equity-reducing effect of voluntarily choosing assurance or choosing the statutory auditor as assurance provider is diminished as more peers choose assurance or choose their statutory auditor, respectively.</p>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"25 2","pages":"335-360"},"PeriodicalIF":0.9,"publicationDate":"2026-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.70013","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148221817","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":"Audit Quality From a Service Perspective: A Systematic Literature Review\u0000 La qualité de l'audit sous l'angle du service : examen systématique de la littérature","authors":"Lise Muriel Botha,&nbsp;Phillip de Jager,&nbsp;Francois Toerien,&nbsp;Ezelda Swanepoel","doi":"10.1111/1911-3838.70005","DOIUrl":"https://doi.org/10.1111/1911-3838.70005","url":null,"abstract":"<p>Audit quality is a multidimensional and latent construct that researchers struggle to evaluate and interpret. This paper follows an interdisciplinary approach by systematically reviewing the literature on audit quality evaluation from a service quality perspective. This service perspective, aligned to stakeholder theory, allows us to consider various stakeholder perspectives. We review the literature through the AUDITQUAL audit quality dimensions to identify areas for further research. These higher-order audit quality dimensions reflect the competence, independence, relationship, and service quality aspects of audit quality. We follow a systematic literature review methodology informed by the 2020 Preferred Reporting Items for Systematic reviews and Meta-Analyses (PRISMA) statement and supported by the Rayyan software tool. Our review shows that the competence, independence, and relationship dimensions usually form the foundation for audit quality research and assumptions. In contrast, only one aspect of client attributes within these dimensions—namely, earnings management—is well developed. Furthermore, the service (functional) quality dimension is shown to have the most potential for future insight into audit quality evaluation. Finally, only a few studies have empirically tested the audit quality construct in a multidimensional sense as most have focused on only one or two dimensions using proxies. Empirical research into audit quality can benefit from taking a service quality view to broaden our understanding and testing thereof.</p>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"25 2","pages":"237-268"},"PeriodicalIF":0.9,"publicationDate":"2026-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.70005","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148221834","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":"Evidence About Discipline Committees and Professional Misconduct of Auditors*,‡Données probantes sur les comités de discipline et l’inconduite professionnelle des auditeurs","authors":"Devan Mescall,&nbsp;Regan N. Schmidt,&nbsp;Michael J. Wynes","doi":"10.1111/1911-3838.70001","DOIUrl":"https://doi.org/10.1111/1911-3838.70001","url":null,"abstract":"<p>Self-regulating professions establish professional discipline processes to determine whether members' behavior falls short of expectations outlined in their respective codes of conduct and to determine appropriate sanctions when necessary. From an auditing perspective, audit quality is of primary interest to audit researchers, yet few prior studies have examined how the auditing profession itself assesses and sanctions deficient auditors who likely fail to meet audit quality expectations. To provide a new direction in auditing research, this study focuses on qualitative data published in auditor professional disciplinary proceedings and uses content analysis to examine auditor professional misconduct incidents, disciplinary processes, and disciplinary outcomes. Our analysis of audit deficiencies produces novel insights to align future research more closely with the judgment failures occurring in practice. Importantly, our analyses of the audit profession's disciplinary process and outcomes provide insights into (1) the accounting and/or auditing particulars that compromise auditor judgment, resulting in allegations of professional misconduct; (2) the behavior and justifications of the auditor defendants during the proceedings; and (3) the professional judgment exercised by the auditing profession's discipline committees when ascertaining guilt and determining sanctions.</p>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"25 2","pages":"207-235"},"PeriodicalIF":0.9,"publicationDate":"2026-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.70001","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148221951","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":"Joint Audit Research: A Systematic Literature Review and Future Research Agenda\u0000 Recherche sur les audits conjoints : revue systématique de la littérature et pistes pour la recherche à venir","authors":"Mohammed Ibrahem Ali Hassan,&nbsp;Árpád Tóth,&nbsp;Katalin Borbély","doi":"10.1111/1911-3838.70009","DOIUrl":"https://doi.org/10.1111/1911-3838.70009","url":null,"abstract":"<div>\u0000 \u0000 <p>We perform a systematic literature review in accordance with the Preferred Reporting Items for Systematic reviews and Meta-Analyses (PRISMA) protocol to uncover the characteristics and evolution of research on joint audits. The sample includes 53 papers published in the Scopus database from January 2007 to May 2025. Although many researchers have examined the primary benefits and drawbacks of joint auditing, the research on this subject remains relatively sparse compared to other areas of auditing, suggesting it warrants further exploration. Most joint audit research has focused on two main aspects—audit quality and fees—while only a few studies have examined audit report delays, the concentration of the audit market, and other limited topics related to joint auditing. This study also offers critical perspectives for future research avenues. This analysis serves as a valuable resource for researchers and practitioners seeking to deepen their understanding of joint audits.</p>\u0000 </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"25 2","pages":"269-288"},"PeriodicalIF":0.9,"publicationDate":"2026-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148221752","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":"Financial Reporting & Assurance Standards (FRAS) Canada Corner","authors":"","doi":"10.1111/1911-3838.70021","DOIUrl":"https://doi.org/10.1111/1911-3838.70021","url":null,"abstract":"&lt;p&gt;FRAS Canada Corner is your quarterly update on the key discussions and decisions from Canada's reporting and assurance standards-setting boards: the Accounting Standards Board (AcSB), the Auditing and Assurance Standards Board (AASB), the Public Sector Accounting Board (PSAB), and the Canadian Sustainability Standards Board (CSSB).&lt;/p&gt;&lt;p&gt;Each update provides insights from recent board meetings, highlighting progress on proposed standards and active projects. Organized by date, these summaries include direct links to project pages and full details, ensuring you have access to the most up-to-date information at the time of publication.&lt;/p&gt;&lt;p&gt;For deeper insights, explore our other resources at FRASCanada.ca.&lt;/p&gt;&lt;p&gt;Le Bulletin de NIFC Canada propose une mise à jour trimestrielle des principales discussions et décisions des organismes canadiens responsables de l'établissement des normes en matière d'information financière et de certification : le Conseil des normes comptables (CNC), le Conseil des normes d'audit et de certification (CNAC), le Conseil sur la comptabilité dans le secteur public (CCSP) et le Conseil canadien des normes de durabilité (CCND).&lt;/p&gt;&lt;p&gt;Chaque mise à jour offre un aperçu des plus récentes réunions de ces conseils et met en lumière les progrès réalisés sur les normes proposées et les projets en cours. Organisés par date, ces résumés contiennent des liens directs vers les pages des projets et l'information complète à leur sujet, pour vous permettre d'accéder à l'information la plus à jour au moment de la publication.&lt;/p&gt;&lt;p&gt;Pour en apprendre davantage, explorez nos autres ressources à l'adresse NIFCCanada.ca.&lt;/p&gt;&lt;p&gt;January 22, 2026—The AcSB discussed December 2025 meeting recommendations from the IFRS Accounting Standards Discussion Group; National Instrument 52-112 Non-GAAP and Other Financial Measures Disclosure; contributions; its annual and strategic plans; and more. Read the decision summary for full details.&lt;/p&gt;&lt;p&gt;February 18, 2026—The AcSB discussed the Risk Mitigation Accounting project, Guidance Framework topics including &lt;i&gt;Cloud Computing&lt;/i&gt; and &lt;i&gt;Agriculture&lt;/i&gt;, and more. Read the decision summary for full details.&lt;/p&gt;&lt;p&gt;March 11–12, 2026—The AcSB discussed the Detailed Review of Accounting Standards for Private Enterprises (ASPE) project, Guidance Framework topics, contributions, and more. Read the decision summary for full details.&lt;/p&gt;&lt;p&gt;January 19, 2026—The AASB completed a final read and resolution of issues prior to the anticipated approval of proposed Canadian Standard on Related Services (CSRS) 4250, &lt;i&gt;Compilations of Future-oriented Financial Information and Pro Forma&lt;/i&gt;. The Board also discussed planned activities associated with its continuing work on the amendments related to Indigenous matters in Canadian Standard on Sustainability Assurance (CSSA) 5000, &lt;i&gt;General Requirements for Sustainability Assurance Engagements&lt;/i&gt;. Read the decision summary for full details.&lt;/p&gt;&lt;p&gt;March 9–10, 2026—The AASB a","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"25 2","pages":"361-364"},"PeriodicalIF":0.9,"publicationDate":"2026-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.70021","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148221933","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":"Introduction to the Special Issue of Audit and Assurance Research\u0000 Introduction au numéro spécial sur la recherche en audit et en certification","authors":"Tim Bauer","doi":"10.1111/1911-3838.70022","DOIUrl":"https://doi.org/10.1111/1911-3838.70022","url":null,"abstract":"","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"25 2","pages":"201-206"},"PeriodicalIF":0.9,"publicationDate":"2026-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148221943","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":"Financial Reporting & Assurance Standards (FRAS) Canada Corner","authors":"","doi":"10.1111/1911-3838.70010","DOIUrl":"https://doi.org/10.1111/1911-3838.70010","url":null,"abstract":"&lt;p&gt;FRAS Canada Corner is your quarterly update on the key discussions and decisions from Canada's reporting and assurance standards-setting boards: the Accounting Standards Board (AcSB), the Auditing and Assurance Standards Board (AASB), the Public Sector Accounting Board (PSAB), and the Canadian Sustainability Standards Board (CSSB).&lt;/p&gt;&lt;p&gt;Each update provides insights from recent board meetings, highlighting progress on proposed standards and active projects. Organized by date, these summaries include direct links to project pages and full details, ensuring you have access to the most up-to-date information at the time of publication.&lt;/p&gt;&lt;p&gt;For deeper insights, explore our other resources at FRASCanada.ca.&lt;/p&gt;&lt;p&gt;Le Bulletin de NIFC Canada propose une mise à jour trimestrielle des principales discussions et décisions des organismes canadiens responsables de l'établissement des normes en matière d'information financière et de certification : le Conseil des normes comptables (CNC), le Conseil des normes d'audit et de certification (CNAC), le Conseil sur la comptabilité dans le secteur public (CCSP) et le Conseil canadien des normes de durabilité (CCND).&lt;/p&gt;&lt;p&gt;Chaque mise à jour offre un aperçu des plus récentes réunions de ces conseils et met en lumière les progrès réalisés sur les normes proposées et les projets en cours. Organisés par date, ces résumés contiennent des liens directs vers les pages des projets et l'information complète à leur sujet, pour vous permettre d'accéder à l'information la plus à jour au moment de la publication.&lt;/p&gt;&lt;p&gt;Pour en apprendre davantage, explorez nos autres ressources à l'adresse NIFCCanada.ca.&lt;/p&gt;&lt;p&gt;October 21, 2025—The AcSB discussed Retractable or Mandatorily Redeemable Shares; met with members of the International Accounting Standards Board (IASB) and Canadian Securities Administrators; and more. Read the decision summary for full details.&lt;/p&gt;&lt;p&gt;November 12–13, 2025—The AcSB discussed the revenue–control model; the Guidance Framework: &lt;i&gt;Equity Method&lt;/i&gt; and &lt;i&gt;Going Concern&lt;/i&gt;; contributions; its annual and strategic plans; and more. Read the decision summary for full details.&lt;/p&gt;&lt;p&gt;December 11, 2025—The AcSB discussed its Retractable or Mandatorily Redeemable Shares project summary; Financial Statement Concepts project; Guidance Framework: Part IV of the CPA Canada Handbook–Accounting Standards for Pension Plans/IFRS 18 &lt;i&gt;Presentation and Disclosure in Financial Statements&lt;/i&gt;; agenda consultation on Part IV of the Handbook; performance report and annual plan; and more. Read the decision summary for full details.&lt;/p&gt;&lt;p&gt;December 1–2, 2025—The AASB unanimously approved final narrow-scope amendments to Canadian Auditing Standard 620, &lt;i&gt;Using the Work of an Auditor's Expert&lt;/i&gt;, and certain other Canadian standards. The Board also discussed several international standard-setting initiatives and, through its Emerging Issues Monitoring Process, identified and prioritized key environmental themes. Read the dec","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"25 1","pages":"191-193"},"PeriodicalIF":0.9,"publicationDate":"2026-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.70010","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147563839","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":"A Bibliometric Review of a Decade of Integrated Reporting Research*","authors":"Ajanthan Alagathurai,&nbsp;Reza M. Monem,&nbsp;Shireenjit Johl,&nbsp;Shamsun Nahar","doi":"10.1111/1911-3838.12414","DOIUrl":"https://doi.org/10.1111/1911-3838.12414","url":null,"abstract":"<p>Understanding the current status and future directions of integrated reporting (IR) within today's voluntary reporting landscape is crucial for advancing accounting scholarship and practice. This study presents a comprehensive bibliometric review of IR research alongside content analysis to identify publication trends, research collaborations, leading authors, universities and countries, and emerging themes and subthemes within the field. The study analyzes 588 journal articles extracted from the Web of Science and Scopus databases, spanning 2011 to March 2024. Publications' trend analysis shows a steady growth in IR research from 2011 to 2022, followed by a significant decline in 2023. The coauthorship analysis of authors and countries reveals strong collaborations between authors from certain countries, such as South Africa, New Zealand, Italy, and Australia, with a particularly strong network between Italian researchers. In addition, the application of content analysis identifies nine unique themes in IR research: (1) International Integrated Reporting Council (IIRC) and IR Framework; (2) IR adoption and practice; (3) IR and integrated thinking; (4) IR quality; (5) IR and economic benefits; (6) IR and capital types; (7) IR audit and assurance; (8) IR versus other reporting; and (9) IR and the public sector. A detailed analysis of each cluster indicates that empirical studies largely drive the field, while classical theories such as agency, institutional, stakeholder, and legitimacy frequently underpin IR literature. Several gaps in the existing literature are highlighted, offering promising avenues for future research in the field of IR.</p>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"25 1","pages":"7-54"},"PeriodicalIF":0.9,"publicationDate":"2026-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.12414","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147567445","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":"TC Energy's Reaction to Indigenous Activism and Negative Media Coverage: Strategic Cosmetic Change?*","authors":"Anne Marie Gosselin,&nbsp;Antonello Callimaci","doi":"10.1111/1911-3838.12416","DOIUrl":"https://doi.org/10.1111/1911-3838.12416","url":null,"abstract":"<div>\u0000 \u0000 <p>This study investigates the response of TC Energy Corporation, a major Canadian oil and gas corporation, to criticism regarding its environmental practices and treatment of Indigenous communities. The scrutiny centered on two controversial pipeline projects, Coastal GasLink and Keystone XL, which faced widespread protests and media attention from 2019 to 2022. Employing legitimacy theory and impression management literature, this research analyzes TC Energy's public communications and actions during this period. An in-depth review of the corporation's reports reveals that, despite obtaining regulatory permits, TC Energy's operations were frequently criticized, particularly concerning environmental impact and Indigenous rights. Indigenous activism, including blockades by Wet'suwet'en hereditary chiefs, influenced public perception and corporate behavior. TC Energy's responses included asset divestments to fund green energy; launching an environmental, social, and governance forum; and improving environmental and social disclosures. However, while these initiatives aimed to restore legitimacy, the study identifies elements of symbolic disclosure, suggesting some actions were superficial attempts to placate stakeholders. This case highlights the impact of stakeholder pressure and media on corporate legitimacy and underscores the role of Indigenous activism in shaping corporate social responsibility reporting.</p>\u0000 </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"25 1","pages":"95-124"},"PeriodicalIF":0.9,"publicationDate":"2026-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147570112","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}