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Journal of International Accounting Research Editorial Policy 《国际会计研究杂志》编辑政策
IF 1.2
Journal of International Accounting Research Pub Date : 2020-12-01 DOI: 10.2308/1542-6297.19.3.165
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引用次数: 0
Senior Editor's Introduction 高级编辑简介
IF 1.2
Journal of International Accounting Research Pub Date : 2020-12-01 DOI: 10.2308/jiar-10752
Joanna L. Y. Ho
{"title":"Senior Editor's Introduction","authors":"Joanna L. Y. Ho","doi":"10.2308/jiar-10752","DOIUrl":"https://doi.org/10.2308/jiar-10752","url":null,"abstract":"","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41312126","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
Do Abnormal IPO Audit Fees Signal IPO Audit Quality and Post-IPO Performance? A Principal-Agent Analysis Based on Evidence from China 异常的IPO审计费用是否预示着IPO审计质量和IPO后绩效?基于中国证据的委托代理分析
IF 1.2
Journal of International Accounting Research Pub Date : 2020-11-30 DOI: 10.2308/jiar-2020-054
K. Chan, P. Mo, Weiyin Zhang
{"title":"Do Abnormal IPO Audit Fees Signal IPO Audit Quality and Post-IPO Performance? A Principal-Agent Analysis Based on Evidence from China","authors":"K. Chan, P. Mo, Weiyin Zhang","doi":"10.2308/jiar-2020-054","DOIUrl":"https://doi.org/10.2308/jiar-2020-054","url":null,"abstract":"\u0000 We assess the unexplained information content of abnormal audit fees using a sample of initial public offering (IPO) audits in China. We find that abnormal IPO audit fees are positively associated with manipulation of pre-IPO real activities, suggesting lower audit quality for IPO financial statements. We further find that abnormal IPO audit fees are negatively associated with post-IPO financial performance. These results suggest a strong alignment of interests between the principal (pre-IPO shareholders), whose main interest is to gain listing status, and its agent (the auditor), who is willing to cooperate with the principal for extra economic rents (abnormal audit fees). Our findings that abnormal IPO audit fees are associated with lower audit quality and can help predict post-IPO financial performance have important implications for audit regulators, IPO market participants, and the applicability of agency theory in the context of IPO audits.\u0000 JEL Classifications: M43; M49.","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2020-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42305012","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: 4
Political Patronage, Audit Quality, and the Properties of Analysts' Earnings Forecasts in Malaysia 马来西亚的政治赞助、审计质量和分析师收益预测的性质
IF 1.2
Journal of International Accounting Research Pub Date : 2020-10-14 DOI: 10.2308/jiar-19-077
Willie. E. Gist, Effiezal Aswadi Abdul Wahab
{"title":"Political Patronage, Audit Quality, and the Properties of Analysts' Earnings Forecasts in Malaysia","authors":"Willie. E. Gist, Effiezal Aswadi Abdul Wahab","doi":"10.2308/jiar-19-077","DOIUrl":"https://doi.org/10.2308/jiar-19-077","url":null,"abstract":"\u0000 Based on a sample of 2,034 Malaysian listed firm-year observations for the period 2007–2014, this study shows a negative relationship between dimensions of political patronage (i.e., politically connected firms and the percentage of Bumiputera directors) and analysts' earnings forecast accuracy. Furthermore, the study documents a positive relationship between Bumiputera directors and earnings forecast dispersion. These results suggest that the political patronage of firms is associated with low-quality earnings. We also find that measures of high audit quality are associated with high financial reporting quality and that this is evident in firms with high audit quality showing a weaker negative (positive) relationship between forecast accuracy (dispersion) and political connections and high levels of Bumiputera directors. Overall, the findings suggest that high audit quality plays an important role in mitigating agency costs of information asymmetry by improving the financial information environment.\u0000 JEL Classifications: G24; G34; G38.","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2020-10-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47476289","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
Mom’s Money is Missing: Bank Records Analysis in a Fraud Examination Case 妈妈的钱不见了：一起考试舞弊案的银行记录分析
IF 1.2
Journal of International Accounting Research Pub Date : 2020-10-07 DOI: 10.2308/jfar-2020-016
D. O'Bryan, J. Quirin
{"title":"Mom’s Money is Missing: Bank Records Analysis in a Fraud Examination Case","authors":"D. O'Bryan, J. Quirin","doi":"10.2308/jfar-2020-016","DOIUrl":"https://doi.org/10.2308/jfar-2020-016","url":null,"abstract":"Bank records analysis is a vital component of many forensic accounting and fraud examination engagements. This case provides students with a hands-on opportunity to conduct a fraud examination based upon a detailed review of bank records. The context of this case is an elderly client who has appointed her son as her durable power of attorney. Unfortunately, he violates his fiduciary duty and misappropriates money from his mother. The students’ assignment is to trace the missing money through numerous bank accounts and prepare a report for the local county attorney who will prosecute the case. Students will learn how to trace money through multiple bank accounts, prepare a succinct report for the prosecutor, cope with a large quantity of source documents, and manage a relatively unstructured task.","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2020-10-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42307325","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 Effects of Intangibles Capitalization—Empirical Evidence from Voluntary IFRS Adoption in Japan 无形资产资本化的实际效应——来自日本自愿采用IFRS的经验证据
IF 1.2
Journal of International Accounting Research Pub Date : 2020-08-24 DOI: 10.2308/jiar-19-539
Y. Amano
{"title":"Real Effects of Intangibles Capitalization—Empirical Evidence from Voluntary IFRS Adoption in Japan","authors":"Y. Amano","doi":"10.2308/jiar-19-539","DOIUrl":"https://doi.org/10.2308/jiar-19-539","url":null,"abstract":"\u0000 This study examines how firm behaviors are affected by the voluntary adoption of International Financial Reporting Standards (IFRS) in Japan, which has expanded the scope for the capitalization of intangible assets compared with the Japanese Generally Accepted Accounting Principles. Prior research suggests that capitalization of intangibles is preferred by firms with larger intangibles and that it enables them to increase intangible investments. Using empirical data from Japanese IFRS adopters, this study analyzes the relationship between firms' intangible asset amounts and their voluntary adoption of IFRS. The results show that (1) the more intangibles firms possess, the more likely they are to adopt IFRS, and (2) once firms decide to adopt IFRS, their intangible assets increase compared with matched non-adopters. Additional analysis shows that this increase is partly attributable to an increased volume and value of mergers and acquisitions after IFRS adoption, suggesting that the real actions of the adopters changed.","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2020-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49526452","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
Strategic Management Forecasts and Accounting Choices: A Case of Employee Downsizing in Japan 战略管理预测与会计选择:以日本裁员为例
IF 1.2
Journal of International Accounting Research Pub Date : 2020-07-28 DOI: 10.2308/jiar-17-079
Keishi Fujiyama, Makoto Kuroki
{"title":"Strategic Management Forecasts and Accounting Choices: A Case of Employee Downsizing in Japan","authors":"Keishi Fujiyama, Makoto Kuroki","doi":"10.2308/jiar-17-079","DOIUrl":"https://doi.org/10.2308/jiar-17-079","url":null,"abstract":"\u0000 Prior research shows that managers make income-decreasing accounting choices around labor negotiations and predicts that managers disclose bad news during labor negotiations. This study extends the literature by investigating whether disclosure and financial statement reporting practices are consistent during employee downsizing years. Using data from Japanese domestic firms during the period 2002–2016, we find that beginning-of-period management forecasts (i.e., disclosure) are positively associated with during-period negative stock returns for downsizing firms but not for non-downsizing firms. Also, downsizing firms report more conservative earnings at the end of the fiscal year (i.e., financial statement reporting). Our supplementary analyses show no difference in an association between management forecast errors and stock returns between downsizing and non-downsizing firms with during-period negative stock returns, nor in an association between discretionary accruals and employee downsizing. These results suggest that managers strategically inform firms' prospects during employee downsizing years.\u0000 JEL Classifications: G34; J51; M41.\u0000 Data Availability: Data are available from the public sources cited in the text.","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2020-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41945043","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
An Overview of Academic Tax Accounting Research Drawing on U.S. Multinational Taxation 基于美国跨国税收的学术税务会计研究综述
IF 1.2
Journal of International Accounting Research Pub Date : 2020-07-20 DOI: 10.2308/jiar-2020-065
T. Shevlin
{"title":"An Overview of Academic Tax Accounting Research Drawing on U.S. Multinational Taxation","authors":"T. Shevlin","doi":"10.2308/jiar-2020-065","DOIUrl":"https://doi.org/10.2308/jiar-2020-065","url":null,"abstract":"\u0000 Economics-based tax research in accounting draws heavily on the Scholes-Wolfson framework. The framework develops a global approach to tax planning where all parties, all taxes, and all costs are to be considered in effective tax planning. Effective tax planning is distinct from tax minimization as the goal of the former is to maximize the after-tax rate of return. The first empirical applications of the framework followed the passage of the Tax Reform Act of 1986. Taxation of multinationals has long been of interest to accounting (and other) researchers and continues to be of interest. The Tax Cuts and Jobs Act of 2017 changed many tax laws including how the U.S. taxes U.S. multinationals. Research examining the ramifications of this latest Tax Act is already well under way.","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2020-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48794768","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
Recognition versus Disclosure and Audit Fees and Costs: Evidence from Pension Accounting in Japan 确认与披露及审计费用与成本：来自日本养老金会计的证据
IF 1.2
Journal of International Accounting Research Pub Date : 2020-07-08 DOI: 10.2308/JIAR-19-082
M. Kusano, Yoshihiro Sakuma
{"title":"Recognition versus Disclosure and Audit Fees and Costs: Evidence from Pension Accounting in Japan","authors":"M. Kusano, Yoshihiro Sakuma","doi":"10.2308/JIAR-19-082","DOIUrl":"https://doi.org/10.2308/JIAR-19-082","url":null,"abstract":"Statement No. 26, Accounting Standard for Retirement Benefits, requires Japanese firms to recognize previously off-balance sheet pension liabilities on their balance sheets. We explore auditors’ responses to recognized versus disclosed pension liabilities in the Japanese audit market. We use a pre-Statement No. 26 versus post-Statement No. 26 setting to analyze the effects of disclosed versus recognized pension information on audit fees and costs. We show that disclosed pension liabilities are processed similarly to recognized previously off-balance sheet pension liabilities when audit fees are determined. However, we find that associations with audit costs differ between disclosed and recognized pension liabilities. We also find that audit costs’ differential relations with disclosed and recognized pension liabilities are particularly pronounced for firms with a large pension plan deficit. Overall, our results suggest that auditors scrutinize recognized amounts more closely than disclosed financial information, thereby increasing the reliability of accounting information.","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2020-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47478990","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
Inside the “Black Box” of Ownership Structures in Russia: Evidence from Stock Price Synchronicity 俄罗斯股权结构“黑匣子”内部：来自股价同步性的证据
IF 1.2
Journal of International Accounting Research Pub Date : 2020-07-01 DOI: 10.2308/jiar-19-532
M. Khattak, A. Rahman, Ahsan Habib
{"title":"Inside the “Black Box” of Ownership Structures in Russia: Evidence from Stock Price Synchronicity","authors":"M. Khattak, A. Rahman, Ahsan Habib","doi":"10.2308/jiar-19-532","DOIUrl":"https://doi.org/10.2308/jiar-19-532","url":null,"abstract":"\u0000 Ownership structure, an important feature of corporate governance, acts as a determinant of the opacity of firms. This study penetrates the “black box” of the ownership structures of Russian corporations, identifies their salient features, and examines the effects of those features on the information environment (stock price synchronicity) of the corporations. Examining a sample of companies listed on the Moscow Exchange, we find that stock price synchronicity is: (1) positively associated with divergence between control and cash-flow rights of the ultimate owner; (2) negatively associated with the ownership concentration of the ultimate owner; (3) negatively associated with companies controlled indirectly by the state through holding corporations with the presence of oligarchs; and (4) negatively associated with firms with transparent oligarchs. Analyzing the economic impact of the results, we find the presence of non-transparent oligarchs and foreign-offshore holdings has the most adverse effect on stock price synchronicity.","PeriodicalId":45457,"journal":{"name":"Journal of International Accounting Research","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2020-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41483966","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
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