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How Internal Control Protects Shareholders' Welfare: Evidence from Tax Avoidance in China 内部控制如何保护股东福利:来自中国避税的证据
IF 1.2
Journal of International Accounting Research Pub Date : 2020-06-01 DOI: 10.2308/jiar-19-046
Hsihui Chang, X. Dai, Yurun He, Maolin Wang
{"title":"How Internal Control Protects Shareholders' Welfare: Evidence from Tax Avoidance in China","authors":"Hsihui Chang, X. Dai, Yurun He, Maolin Wang","doi":"10.2308/jiar-19-046","DOIUrl":"https://doi.org/10.2308/jiar-19-046","url":null,"abstract":"This paper investigates how effective internal control protects shareholders' welfare in the context of corporate tax avoidance. Prior literature documents a positive association between internal c...","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":"19 1","pages":"19-39"},"PeriodicalIF":1.2,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42959135","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: 10
The Effect of Audit Duality on Audit Quality 审计二重性对审计质量的影响
IF 1.2
Journal of International Accounting Research Pub Date : 2020-06-01 DOI: 10.2308/jiar-19-523
Lawrence Chui, O. Kim, Byron J Pike
{"title":"The Effect of Audit Duality on Audit Quality","authors":"Lawrence Chui, O. Kim, Byron J Pike","doi":"10.2308/jiar-19-523","DOIUrl":"https://doi.org/10.2308/jiar-19-523","url":null,"abstract":"The Russian regulatory environment offers a unique audit duality situation in which public companies receive two separate financial statement audits by the same audit firm: one based on Russian Acc...","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":"19 1","pages":"65-89"},"PeriodicalIF":1.2,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48824696","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: 5
Discussion of Do Female Directors on Corporate Boards Make a Difference in Family Owned Businesses? 家族企业董事会中女性董事是否会产生影响?
IF 1.2
Journal of International Accounting Research Pub Date : 2020-06-01 DOI: 10.2308/jiar-2020-002
C. Karuna
{"title":"Discussion of Do Female Directors on Corporate Boards Make a Difference in Family Owned Businesses?","authors":"C. Karuna","doi":"10.2308/jiar-2020-002","DOIUrl":"https://doi.org/10.2308/jiar-2020-002","url":null,"abstract":"\u0000 Magnanelli, Nasta, and Raoli (2020) examine the relation between female director presence on corporate boards and firm performance in Italy. Using the mandatory gender quota law that was introduced in Italy as an exogenous shock to the appointment of female directors on corporate boards, they find evidence that female directors on the board are associated with better firm performance, especially for family owned firms. However, how this study is positioned within the literature is unclear. My discussion is centered on this ambiguity.\u0000 JEL Classifications: G3; M1.","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":"19 1","pages":"163-166"},"PeriodicalIF":1.2,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47004960","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 Information Content of Hedge Accounting—Evidence from the European Banking Industry 对冲会计的信息内容——来自欧洲银行业的证据
IF 1.2
Journal of International Accounting Research Pub Date : 2020-06-01 DOI: 10.2308/jiar-18-045
Tami Dinh, Barbara Seitz
{"title":"The Information Content of Hedge Accounting—Evidence from the European Banking Industry","authors":"Tami Dinh, Barbara Seitz","doi":"10.2308/jiar-18-045","DOIUrl":"https://doi.org/10.2308/jiar-18-045","url":null,"abstract":"This paper provides an in-depth analysis of financial information related to hedge accounting in European banks from 2005-2014. We show that both \"as-if\" earnings and \"as-if\" book values excluding ...","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":"19 1","pages":"91-115"},"PeriodicalIF":1.2,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47959515","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
Short-Selling Threats and Real Earnings Management—International Evidence 卖空威胁与实际盈余管理——国际证据
IF 1.2
Journal of International Accounting Research Pub Date : 2020-06-01 DOI: 10.2308/jiar-19-042
Haiyan Jiang, Yafeng Qin, M. Bai
{"title":"Short-Selling Threats and Real Earnings Management—International Evidence","authors":"Haiyan Jiang, Yafeng Qin, M. Bai","doi":"10.2308/jiar-19-042","DOIUrl":"https://doi.org/10.2308/jiar-19-042","url":null,"abstract":"This paper investigates the effect of short selling threat on managers' earnings management choices in an international setting. Using data from 22 countries between 2003 and 2015, we find that sho...","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":"19 1","pages":"117-140"},"PeriodicalIF":1.2,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48690763","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: 11
Lost in Translation? Analysts' Forecasts of Cross-Listed Firms 迷失在翻译中?分析师对交叉上市公司的预测
IF 1.2
Journal of International Accounting Research Pub Date : 2020-04-21 DOI: 10.2308/jiar-19-503
Hyunkwon Cho, Volkan Muslu, Minjae Koo
{"title":"Lost in Translation? Analysts' Forecasts of Cross-Listed Firms","authors":"Hyunkwon Cho, Volkan Muslu, Minjae Koo","doi":"10.2308/jiar-19-503","DOIUrl":"https://doi.org/10.2308/jiar-19-503","url":null,"abstract":"The level of difficulty for U.S. analysts in the native language of a cross-listed firm increases their forecast errors. The association is decreased by analyst experience and analyst fluency in th...","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":"19 1","pages":"41-64"},"PeriodicalIF":1.2,"publicationDate":"2020-04-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47484242","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: 3
The Value of Implicit Political Connections 隐性政治联系的价值
IF 1.2
Journal of International Accounting Research Pub Date : 2020-04-13 DOI: 10.2308/jiar-18-604
D. Broadstock, Xiaoqi Chen, C.S.Agnes Cheng, Wenli Huang
{"title":"The Value of Implicit Political Connections","authors":"D. Broadstock, Xiaoqi Chen, C.S.Agnes Cheng, Wenli Huang","doi":"10.2308/jiar-18-604","DOIUrl":"https://doi.org/10.2308/jiar-18-604","url":null,"abstract":"We investigate whether the aggregated political relations of a firm's top management team (TMT) add value to the firm's performance. We distinguish between the political relations that arise from T...","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":"19 1","pages":"1-18"},"PeriodicalIF":1.2,"publicationDate":"2020-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44384595","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: 1
Discussion of the Effect of National Culture on the Relationship between IFRS Adoption and Cost of Equity Capital 民族文化对采用国际财务报告准则与权益资本成本关系的影响探讨
IF 1.2
Journal of International Accounting Research Pub Date : 2020-03-01 DOI: 10.2308/jiar-10697
Brian M. Burnett
{"title":"Discussion of the Effect of National Culture on the Relationship between IFRS Adoption and Cost of Equity Capital","authors":"Brian M. Burnett","doi":"10.2308/jiar-10697","DOIUrl":"https://doi.org/10.2308/jiar-10697","url":null,"abstract":"","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":"19 1","pages":"1-3"},"PeriodicalIF":1.2,"publicationDate":"2020-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48631818","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
International Accounting Research: The Italian Context 国际会计研究:意大利背景
IF 1.2
Journal of International Accounting Research Pub Date : 2020-03-01 DOI: 10.2308/jiar-18-080
G. Gotti, Marco Fasan
{"title":"International Accounting Research: The Italian Context","authors":"G. Gotti, Marco Fasan","doi":"10.2308/jiar-18-080","DOIUrl":"https://doi.org/10.2308/jiar-18-080","url":null,"abstract":"ABSTRACT Oftentimes, research ideas in the international accounting field arise from the comparison of different contexts and from the curiosity to understand how different constructs work in vario...","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":"34 1","pages":"73-83"},"PeriodicalIF":1.2,"publicationDate":"2020-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68991047","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
Investors' Responses to Social Conflict between CSR and Corporate Tax Avoidance 投资者对企业社会责任与企业避税社会冲突的反应
IF 1.2
Journal of International Accounting Research Pub Date : 2020-01-01 DOI: 10.2308/JIAR-18-050
David J. Emerson, Ling Yang, Ruilian Xu
{"title":"Investors' Responses to Social Conflict between CSR and Corporate Tax Avoidance","authors":"David J. Emerson, Ling Yang, Ruilian Xu","doi":"10.2308/JIAR-18-050","DOIUrl":"https://doi.org/10.2308/JIAR-18-050","url":null,"abstract":"ABSTRACT There is often conflict between disclosures and actions in corporate operations. One area of interest relates to the joint influence of tax avoidance and Corporate Social Responsibility on...","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":"19 1","pages":"57-72"},"PeriodicalIF":1.2,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68990978","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: 10
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