Journal of Corporate Accounting and Finance最新文献_第7页

Can unexpected pension contributions improve employee productivity? Evidence from the Tax Cuts and Jobs Act of 2017 意外养老金缴费能否提高员工生产力？来自《2017 年减税与就业法案》的证据

IF 1.4

Journal of Corporate Accounting and Finance Pub Date : 2023-10-21 DOI: 10.1002/jcaf.22668

Narisa Tianjing Dai, Leo Jiahe Liu, Rebeca Pérez

引用次数: 0

Market share, investor horizon, and stock crash risk 市场份额、投资者视野和股灾风险

IF 1.4

Journal of Corporate Accounting and Finance Pub Date : 2023-10-14 DOI: 10.1002/jcaf.22667

Thanh Ngo, Jurica Susnjara, Ha-Chin Yi

引用次数: 0

The timeliness of 10-K filings, financial performance, and stock returns 10-K 申报的及时性、财务业绩和股票回报率

IF 1.4

Journal of Corporate Accounting and Finance Pub Date : 2023-10-11 DOI: 10.1002/jcaf.22665

Li (Lily) Z. Brooks, Yun Cheng, Linxiao Liu, Michael D. Yu

引用次数: 0

Unleashing efficiency and insights: Exploring the potential applications and challenges of ChatGPT in accounting 释放效率和洞察力：探索 ChatGPT 在会计领域的潜在应用和挑战

IF 1.4

Journal of Corporate Accounting and Finance Pub Date : 2023-09-29 DOI: 10.1002/jcaf.22663

Joanna (Jingwen) Zhao, Xinruo Wang

引用次数: 0

The bridge to quality financial reporting: Audit committees’ mediating role in IFRS implementation for emerging markets 通向高质量财务报告的桥梁：审计委员会在新兴市场实施《国际财务报告准则》过程中的调解作用

IF 1.4

Journal of Corporate Accounting and Finance Pub Date : 2023-09-28 DOI: 10.1002/jcaf.22664

Ines Kateb

{"title":"The bridge to quality financial reporting: Audit committees’ mediating role in IFRS implementation for emerging markets","authors":"Ines Kateb","doi":"10.1002/jcaf.22664","DOIUrl":"10.1002/jcaf.22664","url":null,"abstract":"This study aims to examine the impact of International Financial Reporting Standards (IFRS) adoption on financial reporting quality in Saudi Arabia, with a specific focus on the mediating role of effective audit committees (ACs) and the specific characteristics of ACs that have a negative correlation with earnings management (EM) practices. The research collected financial data from 92 listed firms spanning the period from 2012 to 2020 encompassing both the years before and after the IFRS adoption in 2017. The study used regression and rigorous mediation analysis based on the Baron and Kenny (1986) approach to investigate the relationship between IFRS adoption, ACs, and EM. The findings indicate that IFRS adoption has a negative and significant impact on EM practices. Additionally, the study found that AC expertise is positively influenced by the IFRS adoption, while the AC size has a positive correlation with EM levels. The study further revealed that AC expertise has a negative correlation with EM levels and fully mediates the relationship between IFRS adoption and EM. The research's findings carry significant practical implications for a range of stakeholders. Regulators and policymakers in Saudi Arabia should consider the positive impact of IFRS adoption on financial reporting transparency and accountability when evaluating their regulatory framework. Firms can strengthen their corporate governance practices by focusing on the recruitment and training of AC members with robust financial and accounting backgrounds. This emphasis on AC quality, rather than size, is crucial to mitigating EM practices and enhancing the effectiveness of IFRS implementation. Lastly, investors and analysts can utilize these findings to assess the reliability of financial statements and identify firms with robust governance structures. Furthermore, the study contributes to the discourse on financial reporting and governance dynamics in emerging markets, offering insights for future research and policy discussions.","PeriodicalId":44561,"journal":{"name":"Journal of Corporate Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135425759","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

PCAOB inspection deficiencies and audit fees PCAOB 检查缺陷与审计费用

IF 1.4

Journal of Corporate Accounting and Finance Pub Date : 2023-09-28 DOI: 10.1002/jcaf.22662

Pervaiz Alam, Yang Cheng, Laura K. Rickett, Justyna Skomra

{"title":"PCAOB inspection deficiencies and audit fees","authors":"Pervaiz Alam, Yang Cheng, Laura K. Rickett, Justyna Skomra","doi":"10.1002/jcaf.22662","DOIUrl":"10.1002/jcaf.22662","url":null,"abstract":"This study aims to extend research on the effect of PCAOB inspections on audit firm behavior by examining generally accepted auditing standards (GAAS) and generally accepted accounting principles (GAAP) type PCAOB inspection deficiencies, separately, to reveal the differential effects on audit fees in subsequent years. We empirically examine the audit fees of 98,393 client firm-year observations for auditors who received a PCAOB inspection report during 2004–2021 via multivariate regression analyses. We find that GAAS (GAAP) deficiencies are associated with higher (lower) audit fees in the years following the reported deficiency. Our results suggest that the PCAOB inspection process modifies audit firm behavior when GAAS deficiencies are reported leading to the firm charging higher audit fees to defray the costs of addressing the deficiencies, but due to the severity of GAAP deficiencies that are identified, audit firms are willing to negotiate lower fees to retain the client. Our results are primarily driven by annually inspected audit firms. These results suggest that auditors respond to GAAS and GAAP PCAOB inspection deficiencies differently. The results of our study are useful to regulators and policymakers, such as the SEC and the PCAOB, in understanding how auditors respond to PCAOB inspection deficiencies and their due diligence to correct those deficiencies. PCAOB inspections are intended to evaluate compliance with accounting and auditing standards to improve audit quality and our study helps to extend the research to date which has not yet clearly demonstrated whether or not this has been accomplished.","PeriodicalId":44561,"journal":{"name":"Journal of Corporate Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/jcaf.22662","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135425633","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

Restructuring cost and its prediction analysis 重组成本及其预测分析

IF 1.4

Journal of Corporate Accounting and Finance Pub Date : 2023-09-25 DOI: 10.1002/jcaf.22659

Yi Ren, Dong Xiao

引用次数: 0

Financial reporting complexities: Association with accounting expertise of board and audit committee 财务报告的复杂性：与董事会和审计委员会的会计专业知识有关

IF 1.4

Journal of Corporate Accounting and Finance Pub Date : 2023-09-25 DOI: 10.1002/jcaf.22658

Sylvia Veronica Siregar, Siti Nurwahyuningsih Harahap

{"title":"Financial reporting complexities: Association with accounting expertise of board and audit committee","authors":"Sylvia Veronica Siregar, Siti Nurwahyuningsih Harahap","doi":"10.1002/jcaf.22658","DOIUrl":"10.1002/jcaf.22658","url":null,"abstract":"The purpose of our study is to examine the financial reporting complexity of listed firms in Indonesia and the association between the financial reporting complexity and the accounting expertise of boards (Board of Directors/BOD and Board of Commissioners/BOC) and audit committee members. We use samples of listed firms in Indonesia over the period from 2013 to 2019. We find that financial reporting complexity is negatively associated with the accounting expertise of the BOD, BOC, and audit committee. These results indicate that companies do not try to engage in higher accounting expertise to mitigate the unfavourable impact of financial reporting complexity and that companies tend to use the financial reporting complexity to obfuscate the financial reporting. The novelty of our study is developing an aggregate measure of the financial reporting complexity that has not been used in extant studies. We also have not found any previous studies examining this issue in emerging countries, including Indonesia. The previous study has examined similar issues in the USA, where the USA is a developed country with a high level of investor protection. The varying levels of investor protection may affect the results.","PeriodicalId":44561,"journal":{"name":"Journal of Corporate Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":1.4,"publicationDate":"2023-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135816610","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

Earnings management around reverse stock splits 围绕反向拆股的盈利管理

IF 1.4

Journal of Corporate Accounting and Finance Pub Date : 2023-09-25 DOI: 10.1002/jcaf.22660

Shrikant P. Jategaonkar, Yuan Shi, Xiaoxiao Song

引用次数: 0

The spouse effect and CEO risk-taking 配偶效应与首席执行官的冒险行为

IF 1.4

Journal of Corporate Accounting and Finance Pub Date : 2023-09-21 DOI: 10.1002/jcaf.22655

Qianqian Du, Valerie Li, Lin Wang

引用次数: 0