发布求助
文献互助 智能选刊 最新文献

Journal of International Accounting Research最新文献

筛选
英文 中文
The Use of Shared Service Centers in the Audit Industry and the Impact on Financial Analyst Perceptions 审计行业共享服务中心的使用及其对财务分析师看法的影响
IF 0.9
Journal of International Accounting Research Pub Date : 2024-07-01 DOI: 10.2308/jiar-2022-021
Ewald Aschauer, Reiner Quick, Markus Isack
{"title":"The Use of Shared Service Centers in the Audit Industry and the Impact on Financial Analyst Perceptions","authors":"Ewald Aschauer, Reiner Quick, Markus Isack","doi":"10.2308/jiar-2022-021","DOIUrl":"https://doi.org/10.2308/jiar-2022-021","url":null,"abstract":"\u0000 Audit firms are increasingly using shared service centers (SSCs). There are arguments suggesting an improvement or a deterioration in audit quality due to their use. We provide experimental evidence regarding the effects of SSCs on audit quality, as perceived by financial analysts. Based on survey responses from 205 financial analysts, we investigate whether using SSCs effects perceived audit quality and whether the SSC’s location and task complexity matter. We find that SSC involvement negatively impacts perceived audit quality, and the additional outsourcing of complex tasks exacerbates this effect. We demonstrate that the SSC’s location does not have a significant effect on perceived audit quality. Finally, when outsourcing additional high-complexity tasks, the interaction between location and task complexity leads to a significant negative impact on perceived audit quality.","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":0.9,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141846483","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
Unresolved Financial Reporting Issues: Opportunities for International Accounting Research 尚未解决的财务报告问题：国际会计研究的机遇
IF 0.9
Journal of International Accounting Research Pub Date : 2024-07-01 DOI: 10.2308/jiar-2024-037
Mary E. Barth
{"title":"Unresolved Financial Reporting Issues: Opportunities for International Accounting Research","authors":"Mary E. Barth","doi":"10.2308/jiar-2024-037","DOIUrl":"https://doi.org/10.2308/jiar-2024-037","url":null,"abstract":"\u0000 This article identifies unresolved financial reporting issues that research can help resolve and provides examples of how adopting an international perspective can deepen the insights obtained from the research. Some of the issues pertain to well-established literatures—intangible assets, risk and uncertainty, fair value accounting, conservatism, and earnings management. Others are relatively new—namely, sustainability, particularly climate change, and digital assets, particularly crypto assets. Addressing these issues could require a reconsideration of the concepts underlying accounting standards, including thinking more broadly about accounting information to encompass more than information in financial statements, including more nonfinancial information. Regardless, there are many opportunities for international accounting research to address open questions these issues raise to provide insights into how global financial accounting and reporting might be improved.","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":0.9,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141847242","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
The Impact of Turning Away from IFRS on Earnings Quality of U.K. Private Firms 脱离《国际财务报告准则》对英国私营企业盈利质量的影响
IF 0.9
Journal of International Accounting Research Pub Date : 2024-07-01 DOI: 10.2308/jiar-2022-008
Yu-Lin Hsu, Ya-Chih Yang
{"title":"The Impact of Turning Away from IFRS on Earnings Quality of U.K. Private Firms","authors":"Yu-Lin Hsu, Ya-Chih Yang","doi":"10.2308/jiar-2022-008","DOIUrl":"https://doi.org/10.2308/jiar-2022-008","url":null,"abstract":"\u0000 New U.K. GAAP follows the design of IFRS and IFRS for Small and Medium-Sized Entities (SMEs) and was introduced from 2015 to improve the comparability and quality in financial reporting and to reduce disclosure costs. This new standard heavily affected the financial reporting of private firms. To help assess whether the goal of Financial Reporting Council is achieved, this study examines whether switching from IFRS to new U.K. GAAP is associated with private companies’ earnings quality. We use U.K. private firm data during 2015–2018 to conduct difference-in-differences and regression analyses. Overall, the results suggest that the switch from IFRS to new U.K. GAAP does not have significant impact on accruals quality, but reduces the timely loss recognition. This study contributes to the ongoing debate over the design of financial reporting standards for private firms and SMEs and provides useful evidence for evaluating new U.K. GAAP and IFRS for SMEs.\u0000 JEL Classifications: M4; M41; M48.","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":0.9,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141847964","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
Journal of International Accounting Research: A Bibliometric Analysis 国际会计研究期刊》：文献计量分析
IF 1.2
Journal of International Accounting Research Pub Date : 2024-05-01 DOI: 10.2308/jiar-2023-065
J. Petaibanlue, Edward Lee
{"title":"Journal of International Accounting Research: A Bibliometric Analysis","authors":"J. Petaibanlue, Edward Lee","doi":"10.2308/jiar-2023-065","DOIUrl":"https://doi.org/10.2308/jiar-2023-065","url":null,"abstract":"\u0000 This study utilizes bibliometric analysis to examine the research published by the Journal of International Accounting Research (JIAR). JIAR was established in 2002 to disseminate high-quality accounting research that emphasizes international relevance and implications. First, we perform publication and citation analyses to identify the leading articles, authors, institutions, and geographic affiliations. Although U.S.-based authors account for most publications, authorship from Asia, Australia, and Europe is expanding. Second, based on thematic structure analyses, we identify nine key research themes among JIAR publications. Although studies relevant to international accounting remain the mainstay of the journal’s publications, other themes like corporate governance, auditing, and corporate social responsibility are growing. Our findings of successful diversification in authorship and topic areas over time attest to the contributions of past and present JIAR editorial teams in strengthening the research in international accounting and promoting accounting research internationally.\u0000 Data Availability: Data are available from the public sources cited in the text.\u0000 JEL Classifications: M21; M40; M41.","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141136878","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
A Transaction Cost Model of Tax-Motivated Income Shifting into Dot-Sized Tax Havens and an Empirical Examination of E-Commerce Effects 税收动机收入转移到 Dot-Sized 避税地的交易成本模型及电子商务效应的实证研究
IF 1.2
Journal of International Accounting Research Pub Date : 2024-05-01 DOI: 10.2308/jiar-2023-024
Chao Chen, David G. Harris, Linna Shi, Nan Zhou
{"title":"A Transaction Cost Model of Tax-Motivated Income Shifting into Dot-Sized Tax Havens and an Empirical Examination of E-Commerce Effects","authors":"Chao Chen, David G. Harris, Linna Shi, Nan Zhou","doi":"10.2308/jiar-2023-024","DOIUrl":"https://doi.org/10.2308/jiar-2023-024","url":null,"abstract":"\u0000 Our paper develops a new transaction cost model of tax-motivated income shifting. We analytically show that income shifted by U.S. multinational parent corporations into their tax haven subsidiaries differs from predictions based only on tax rate differences because of the transaction costs of shifting income into tax haven subsidiaries. Our model predicts that e-commerce facilitates greater income shifting by lowering the transaction costs of income-shifting operations, which theoretically supports our focus on actual income shifting instead of the traditional focus on effective tax rates alone. Empirically, we find that greater numbers of multinational corporations’ dot-sized tax havens significantly increase profits shifted out of their U.S. parent corporations and also show with a separate estimation that this amount is similar to amounts shifted into their tax haven subsidiaries, consistent with income shifting being a zero-sum strategy. This novel approach documents income shifting materially increasing with e-commerce activities that lower transaction costs.\u0000 Data Availability: Data are available from the public sources cited in the text.\u0000 JEL Classifications: H26; L81; F38; M48.","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141026707","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
Does the Expanded Audit Report Enhance the Efficient Use of Accounting Information? 扩大的审计报告是否提高了会计信息的使用效率？
IF 1.2
Journal of International Accounting Research Pub Date : 2024-05-01 DOI: 10.2308/jiar-2023-031
Kuei-Fu Li, Yi-Ping Liao
{"title":"Does the Expanded Audit Report Enhance the Efficient Use of Accounting Information?","authors":"Kuei-Fu Li, Yi-Ping Liao","doi":"10.2308/jiar-2023-031","DOIUrl":"https://doi.org/10.2308/jiar-2023-031","url":null,"abstract":"\u0000 This study proposes that information on key audit matters (KAMs) improves investors’ ability to efficiently understand the valuation implications of accruals, and thereby mitigate the accrual anomaly, and demonstrates supporting evidence based on a sample of Taiwanese public firms. In addition, in the post-adoption period, we find that both account- and entity-level KAMs reduce accrual anomaly. The overpricing of accruals is less pronounced if the number of KAMs is greater or KAMs relate to accounts with low accrual reliability. Our evidence should be of interest to regulators and investors, as it suggests that the expanded audit report enhances the efficient use of accounting information.\u0000 JEL Classifications: M41.","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141139590","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
The Future of National Culture in Accounting Research 民族文化在会计研究中的未来
IF 1.2
Journal of International Accounting Research Pub Date : 2024-05-01 DOI: 10.2308/jiar-2022-043
Stephen B. Salter, Hong Kim Duong, Gaurav Gupta
{"title":"The Future of National Culture in Accounting Research","authors":"Stephen B. Salter, Hong Kim Duong, Gaurav Gupta","doi":"10.2308/jiar-2022-043","DOIUrl":"https://doi.org/10.2308/jiar-2022-043","url":null,"abstract":"\u0000 A society’s culture affects its behavior and values. This study explores the role of national culture in accounting research. It starts by updating the work of G. Hofstede, G. J. Hofstede, and Minkov (2020), including several new measures of culture discussed by Minkov (2018) and Minkov and Kaasa (2022). As previously found, national culture dimensions are tied to accounting values and systems differently (Gray 1988; Doupnik and Tsakoumis 2004). This paper begins with a review of what national culture is, how it relates to accounting values and systems in individual countries, and how it has affected questions of interest to accounting researchers in the last decade. We then provide research questions that need to be answered by accounting researchers.\u0000 Data Availability: The data used in this study are publicly available from the sources indicated in the text.\u0000 JEL Classifications: E16; F23; M00; M14; M40; M41; M42; M49.","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141141356","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
Valuation Specialists and Value Relevance of Fair Value Measurements: Evidence from International Banks 估值专家与公允价值计量的价值相关性：来自国际银行的证据
IF 1.2
Journal of International Accounting Research Pub Date : 2024-05-01 DOI: 10.2308/jiar-2022-020
Chen Bu, Yuyu Zhang, D. Yao
{"title":"Valuation Specialists and Value Relevance of Fair Value Measurements: Evidence from International Banks","authors":"Chen Bu, Yuyu Zhang, D. Yao","doi":"10.2308/jiar-2022-020","DOIUrl":"https://doi.org/10.2308/jiar-2022-020","url":null,"abstract":"\u0000 This study examines the impact of engaging valuation specialists on the value relevance of Level 3 fair value measurements (FVMs) within the auditing process. Through an analysis of a sample of international commercial banks over the period from 2016 to 2019, this study reveals that both Level 1 and Level 2 FVMs are generally value relevant, regardless of the involvement of valuation specialists in the auditing process. However, the value relevance of Level 3 FVMs appears to be contingent upon the auditor’s utilization of valuation specialists during the audit of these measurements. The findings of this study indicate that, notwithstanding the concerns highlighted in prior research, investors tend to hold the conviction that valuation specialists can make a substantive and positive impact on the auditing process, thereby enhancing the value relevance of Level 3 FVMs.\u0000 Data Availability: Data are available from the public sources cited in the text.\u0000 JEL Classifications: G21; M41; M42.","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141051111","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
The Effect of Pure Audit Firms, Nonprovision of Nonaudit Services to Audit Clients, and a Statutory Fee Schedule on Audit Quality Perceptions 纯审计公司、不向审计客户提供非审计服务以及法定收费标准对审计质量认知的影响
IF 1.2
Journal of International Accounting Research Pub Date : 2024-04-01 DOI: 10.2308/jiar-2022-012
Nicolas Pappert, Reiner Quick
{"title":"The Effect of Pure Audit Firms, Nonprovision of Nonaudit Services to Audit Clients, and a Statutory Fee Schedule on Audit Quality Perceptions","authors":"Nicolas Pappert, Reiner Quick","doi":"10.2308/jiar-2022-012","DOIUrl":"https://doi.org/10.2308/jiar-2022-012","url":null,"abstract":"\u0000 An ongoing debate revolves around instruments for enhancing the audit quality perceptions of financial statements users. Therefore, we investigate two measures that lack empirical evidence, but could theoretically improve perceived audit quality. These are a nonprovision of NAS (either by pure audit firms, or a nonprovision of NAS to audit clients) and a statutory fee schedule. We conduct an experiment with German bankers and nonprofessional investors. The results indicate that a nonprovision of NAS to audit and to all clients (i.e., pure audit case) increases perceived audit quality only if the audit firm sets audit fees internally. Moreover, a statutory fee schedule only increases perceptions of audit quality in the case of a simultaneous provision of audit services and NAS. Consequently, instead of full-banning NAS, an alternative approach would be to introduce a statutory fee schedule that would still permit the provision of NAS while adhering to existing caps.\u0000 JEL Classifications: M42; M48.","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140786954","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
Common Auditors in the Supply Chain and the Supplier’s Performance 供应链中常见的审计员与供应商的绩效
IF 1.2
Journal of International Accounting Research Pub Date : 2024-04-01 DOI: 10.2308/jiar-2023-028
Lixin Su, Yue Zhang, Jing Zhao, Zhuang Lei
{"title":"Common Auditors in the Supply Chain and the Supplier’s Performance","authors":"Lixin Su, Yue Zhang, Jing Zhao, Zhuang Lei","doi":"10.2308/jiar-2023-028","DOIUrl":"https://doi.org/10.2308/jiar-2023-028","url":null,"abstract":"\u0000 We examine the effect of a common auditor within a supply chain, where the auditor serves both the supplier and its customer(s). This dual role allows auditors to leverage and disseminate crucial chain-specific knowledge. Considering that supplier firms are relatively smaller and at a disadvantage compared with their customers, such supply-chain knowledge is valuable for suppliers to make better demand forecasts and business plans. Consistent with this argument, we find that a supplier sharing a common auditor with its customer(s) has a higher ROA, a higher profit margin, a shorter receivable conversion period, and a smaller demand distortion from the bullwhip effect. Performance enhancement is more pronounced when the common auditor has more opportunities to collect and transfer information and when such information transfer is more valuable to the supplier. Our results are robust to alternative measures of common-auditor presence, alternative explanations, and potential endogeneity concerns.\u0000 Data Availability: The data that support the findings of this study are openly available.\u0000 JEL Classifications: D82; D83; L25; M42.","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140764706","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
下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信