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Auditing during COVID-19: Evidence from Ghana and Norway COVID-19 期间的审计：加纳和挪威的证据
IF 1.2
Journal of International Accounting Research Pub Date : 2024-01-01 DOI: 10.2308/jiar-2022-037
Iris C. Stuart, Carmen Olsen, Basil Abeifaa Der
{"title":"Auditing during COVID-19: Evidence from Ghana and Norway","authors":"Iris C. Stuart, Carmen Olsen, Basil Abeifaa Der","doi":"10.2308/jiar-2022-037","DOIUrl":"https://doi.org/10.2308/jiar-2022-037","url":null,"abstract":"\u0000 This study investigates how auditing changed during the COVID-19 pandemic in two countries, Norway and Ghana. The two countries reflect different levels of digital infrastructure and of government support. We interviewed 23 audit partners and managers during the pandemic (February 2020 to May 2023). The analysis of the responses using the theory of adaptive governance reveals three key findings related to audit adaptation during the 39 months of the pandemic. First, we find an increase in auditors’ and clients’ willingness to work digitally. In Ghana, the digitalization may be done by scanning documents and uploading them to a shared drive or by using a Shared Service Center (SSC). Second, we find an increase in audit fees over time as inflation increased during the pandemic. Finally, as the pandemic progressed, a shortage of audit staff became a major concern in both countries as auditors left the profession for other jobs.\u0000 Data Availability: Data are available from the authors upon request.\u0000 JEL Classifications: M42.","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139637457","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
Do Eastern Religious Traditions Stifle or Encourage Corporate Innovation? Evidence from China 东方宗教传统是扼杀还是鼓励企业创新？来自中国的证据
IF 1.2
Journal of International Accounting Research Pub Date : 2024-01-01 DOI: 10.2308/jiar-2022-004
Lihong Liang, Siyi Liu, Daoguang Yang, Chunqiu Zhang
{"title":"Do Eastern Religious Traditions Stifle or Encourage Corporate Innovation? Evidence from China","authors":"Lihong Liang, Siyi Liu, Daoguang Yang, Chunqiu Zhang","doi":"10.2308/jiar-2022-004","DOIUrl":"https://doi.org/10.2308/jiar-2022-004","url":null,"abstract":"\u0000 Although the relationship between Western religiosity and innovation is widely investigated, the effect of Eastern religious traditions on corporate innovation remains unexplored. Using a sample of firms listed in Chinese A-share stock exchanges, we find that firms registered in areas with stronger Eastern religious traditions (Buddhism and Taoism) are generally more innovative than firms registered in areas with weaker Eastern religious traditions. This result suggests that Eastern religiosity promotes rather than stifles corporate innovation. We find additional evidence suggesting that Eastern religiosity promotes corporate innovation mainly through the following three channels: (1) fostering nonexclusivity and openness to science and innovation, (2) mitigating agency conflicts, and (3) nurturing commitment and fortitude.\u0000 JEL Classifications: N35; D81; O31.","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139635986","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
Customer Geographic Clustering and Revenue Recognition: Evidence from China 客户地理集群与收入确认：来自中国的证据
IF 1.2
Journal of International Accounting Research Pub Date : 2024-01-01 DOI: 10.2308/jiar-2022-035
Yulong Yang, Jingran Zhao, Gaofeng Zou
{"title":"Customer Geographic Clustering and Revenue Recognition: Evidence from China","authors":"Yulong Yang, Jingran Zhao, Gaofeng Zou","doi":"10.2308/jiar-2022-035","DOIUrl":"https://doi.org/10.2308/jiar-2022-035","url":null,"abstract":"\u0000 Although theoretical studies suggest that customers may have an impact on a supplier firm’s accounting practices, empirical evidence remains limited and inconclusive. We posit that geographic clustering increases the likelihood of communication between customers and that managers who perceive this likelihood will make more disciplined revenue reporting decisions. Using major customer data from China, we find that firms with more geographically clustered customers report less absolute discretionary revenue. This result is more pronounced when the supplier’s customers are more likely to communicate with each other, when their demand for information is stronger, when supplier-customer information asymmetry is more severe, and when the supplier has less bargaining power. The main results survive after addressing endogeneity concerns and a serial of other robustness tests. Our findings offer insight into how the relationship between customers relates to earnings quality and we extend the literature on corporate geographic characteristics.","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139633978","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
Forward-Looking Sustainability Information and Financial Analysts 前瞻性可持续发展信息和金融分析师
IF 1.2
Journal of International Accounting Research Pub Date : 2023-11-01 DOI: 10.2308/jiar-2022-039
Isabel C. Hertl, Janine Maniora
{"title":"Forward-Looking Sustainability Information and Financial Analysts","authors":"Isabel C. Hertl, Janine Maniora","doi":"10.2308/jiar-2022-039","DOIUrl":"https://doi.org/10.2308/jiar-2022-039","url":null,"abstract":"This paper empirically examines the relationship between forward-looking environmental and social information in sustainability reports (FLSI) and financial analysts’ forecast accuracy. To provide contextual insights, we conduct semistructured interviews with financial analysts. We find that FLSI quantity, measured by FLSI words and scope, and FLSI quality, measured by the precision, horizon, and direction of the environmental or social forecast, are associated with greater earnings forecast accuracy for short-horizon forecasts. Specifically, the precision and direction of FLSI affect analysts’ short- and midhorizon forecasts. Our results hold only for environmental FLSI and FLSI in externally assured sustainability reports. However, the results indicate that the provision of economic information in sustainability reports does not affect analyst forecasts. Collectively, our findings carry far-reaching implications for practitioners and—in particular—regulators around the world by shedding light on the potential costs and benefits of the new European Corporate Sustainability Reporting Directive (CSRD). Data Availability: Data are available from the public sources cited in the text. JEL Classifications: M40; M41.","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139294989","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
Covers and Front Matter 封面及封面
Journal of International Accounting Research Pub Date : 2023-10-01 DOI: 10.2308/1542-6297-22.3.i
{"title":"Covers and Front Matter","authors":"","doi":"10.2308/1542-6297-22.3.i","DOIUrl":"https://doi.org/10.2308/1542-6297-22.3.i","url":null,"abstract":"","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136054549","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
Editorial Policy 编辑政策
Journal of International Accounting Research Pub Date : 2023-10-01 DOI: 10.2308/1542-6297-22.3.175
{"title":"Editorial Policy","authors":"","doi":"10.2308/1542-6297-22.3.175","DOIUrl":"https://doi.org/10.2308/1542-6297-22.3.175","url":null,"abstract":"","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136054531","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
Real Earnings Management during Economic Downturns 经济衰退时期的实际盈余管理
Journal of International Accounting Research Pub Date : 2023-10-01 DOI: 10.2308/jiar-2021-093
Hong Kim Duong
{"title":"Real Earnings Management during Economic Downturns","authors":"Hong Kim Duong","doi":"10.2308/jiar-2021-093","DOIUrl":"https://doi.org/10.2308/jiar-2021-093","url":null,"abstract":"ABSTRACT This study examines the impact of economic downturns on real earnings management activities in an international setting. Using a sample of 27 countries between 1988 and 2016, I find that the extent of real earnings management increases and that the substitution relation between real earnings management and accrual-based earnings management becomes stronger during economic downturns. Managers tend to rely on real earnings management to avoid the threat of greater scrutiny during economic downturns. The effect of an economic downturn on real earnings management is stronger for firms with high earnings management incentives, such as to avoid reporting earnings decreases and losses, to just meet or beat analysts’ earnings forecasts, and to facilitate the success of seasonal equity offerings. The findings suggest that real earnings management comes at a high cost. Firms sacrifice future performance when engaging in real earnings management. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: G14; G28; G39; M41.","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136307268","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 Risk Disclosure Overlaps on Auditor Liability: Evidence from China 风险披露重叠对审计师责任的影响:来自中国的证据
Journal of International Accounting Research Pub Date : 2023-10-01 DOI: 10.2308/jiar-2022-031
Giorgio Gotti, Leo Jiahe Liu, Rebeca Pérez, Xingqiang Yin
{"title":"The Impact of Risk Disclosure Overlaps on Auditor Liability: Evidence from China","authors":"Giorgio Gotti, Leo Jiahe Liu, Rebeca Pérez, Xingqiang Yin","doi":"10.2308/jiar-2022-031","DOIUrl":"https://doi.org/10.2308/jiar-2022-031","url":null,"abstract":"ABSTRACT Audit disclosure requirements have increased across countries in recent years. In this study, we explore a disclosure pattern that has been adopted by approximately 23 percent of Chinese publicly listed companies and their auditors—the disclosure of up to three overlapping items both in the risk factor section of financial reports and in the key audit matters (KAM) section of the audit report. We predict and find that such disclosure overlaps increase auditor liability, using audit fees as a proxy for auditor liability, and that (1) both the magnitude and explicitness of overlapped disclosure are positively associated with auditor liability and (2) analyst following, Top 10 auditors, and auditor tenure play a moderating role in the association between overlapped disclosures and auditors’ perceived liability. Collectively, our analysis supports our hypothesis that KAM disclosure increases auditor liability when coupled with management disclosure of related risk factors. Data Availability: Data are available from the sources cited in the text. JEL Classifications: M41; M42; K41.","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135963344","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
Exploring Accounting Research Topic Evolution: An Unsupervised Machine Learning Approach 探索会计研究主题的演变:一种无监督的机器学习方法
Journal of International Accounting Research Pub Date : 2023-09-01 DOI: 10.2308/jiar-2021-073
June Cao, Zhanzhong Gu, Iftekhar Hasan
{"title":"Exploring Accounting Research Topic Evolution: An Unsupervised Machine Learning Approach","authors":"June Cao, Zhanzhong Gu, Iftekhar Hasan","doi":"10.2308/jiar-2021-073","DOIUrl":"https://doi.org/10.2308/jiar-2021-073","url":null,"abstract":"ABSTRACT This study explores the evolution of accounting research by utilizing an unsupervised machine learning approach. We aim to identify the latent topics of accounting from the 1980s up to 2018, the dynamics and emerging topics of accounting research, and the economic reasons behind those changes. First, based on 23,220 articles from 46 accounting journals, we identify 55 topics using the latent Dirichlet allocation model. To illustrate the connection between topics, we use HistCite to generate a citation map along a timeline. The citation clusters demonstrate the “tribalism” phenomenon in accounting research. We then implement the dynamic topic model to reveal the dynamics of topics to show changes in accounting research. The emerging research trends are identified from the topic analytics. We further explore the economic reasons and in-depth insights into the topic evolution, indicating the economic development embeddedness nature of accounting research. JEL Classifications: B26; M40.","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135248433","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
Institutions and Corporate Tax Evasion: A Review of the Literature and a Methodological Approach 制度与企业逃税:文献回顾与方法论研究
Journal of International Accounting Research Pub Date : 2023-09-01 DOI: 10.2308/jiar-2021-082
Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo
{"title":"Institutions and Corporate Tax Evasion: A Review of the Literature and a Methodological Approach","authors":"Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo","doi":"10.2308/jiar-2021-082","DOIUrl":"https://doi.org/10.2308/jiar-2021-082","url":null,"abstract":"ABSTRACT We first review the recent research published in the Journal of International Accounting Research (JIAR) on the influence of international institutions on accounting practices. We follow this with a discussion of the literature by studying the influence of institutions on tax avoidance and tax evasion. We then propose a new methodological approach that draws on the theory of institutional hierarchy proposed by Williamson (2000) and examine the relative importance of three broad types of institutions (informal, formal, and media) in curtailing perceived tax evasion activities. We contribute to the international accounting literature by summarizing the recent research that addresses tax avoidance and tax evasion and by providing preliminary evidence on how employing an institutional hierarchy approach can address the interdependencies between commonly used institutional factors. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: H26; G28; O16.","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135255103","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
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