Accounting Research Journal最新文献

{"title":"Revisiting corporate governance mechanisms and real earnings management activities in emerging economies","authors":"Ebrahim Mansoori, Ghaith Al-Abdallah","doi":"10.1108/arj-10-2022-0256","DOIUrl":"https://doi.org/10.1108/arj-10-2022-0256","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to investigate the effects of main corporate governance (CG) mechanisms used in Iran on the relationship between managers’ rewards and real earnings management activities.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Panel data analysis is performed on 101 companies listed on the Tehran Stock Exchange during the past seven years (from 2015 to 2021).</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The percentage of non-executive members of the company’s board of directors and the percentage of acquisition of the company’s largest shareholders have a negative significant effect on the relationship between abnormal operating cash flows and managers’ remuneration. Moreover, the separation of the CEO from the chairman and vice chairman of the board has also a negative significant effect on this relationship. However, concentration of ownership does not have a significant effect on the relationship between abnormal operating cash flows and managers’ rewards.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The study provides policymakers and governing bodies with a better understanding of the effects of the percentage of non-executive board members, concentration of ownership, percentage of major shareholders and duality of the role of CEO (or president) from the chairman and vice chairman of the board on the relationship between managers’ rewards and earnings management.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>Previous studies focus mainly on accrual-based earnings management. This study investigates real earnings management and provides empirical evidence on the most effective and significant CG dimensions in Iran. It embraces the fact that CG may have the same principal concept in different markets, but the mechanisms may vary significantly, thus opening the door for more comparative future research.</p><!--/ Abstract__block -->","PeriodicalId":45591,"journal":{"name":"Accounting Research Journal","volume":"55 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2024-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141504226","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}

{"title":"ChatGPT: reflections from the UK higher education institutions, accountancy bodies and BIG4s","authors":"Thereza Raquel Sales de Aguiar","doi":"10.1108/arj-07-2023-0184","DOIUrl":"https://doi.org/10.1108/arj-07-2023-0184","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to explore ChatGPT in the context of the UK higher education (HE) and accountancy profession.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Narrative research that applies deductive thematic analysis to investigate secondary data produced by the UK HE governing bodies, the ancient UK universities, accountancy bodies and BIG4s.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Discussions held by the governing bodies of HE in the UK follow the advice found in the literature on how to acknowledge contributions from artificial intelligence. However, these discussions are informal. Universities provide guidance on the use of ChatGPT; however, these documents differ, compromising a consistent approach across institutions. Similarly, accountancy researchers lack uniform guidance. This is concerning because the data analysis indicates that ChatGPT’s limitations may have a detrimental impact on compliance with the UK Concordat to support research integrity. Moreover, accountancy bodies are predicting major changes in the accountancy profession due to automation, which will potentially change the job market and the content of qualification examinations. BIG4s have begun automating, with some negative impacts already evident. Thus, the field should be ready for future challenges.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study explores ChatGPT in the context of the UK HE and accountancy profession. It provides a detailed analysis of the risks and opportunities associated with the use of ChatGPG, while also providing suggestions for risk mitigation to assist accountancy students, researchers and practitioners.</p><!--/ Abstract__block -->","PeriodicalId":45591,"journal":{"name":"Accounting Research Journal","volume":"24 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2024-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141529023","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}

{"title":"Mapping accounting literature on climate finance: identifying research gaps and reflections on future research","authors":"Thereza Raquel Sales de Aguiar, Shamima Haque, Laura McCann","doi":"10.1108/arj-06-2023-0162","DOIUrl":"https://doi.org/10.1108/arj-06-2023-0162","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to investigate climate finance literature to understand whether and how research in this area is explored from an accounting perspective.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This study conducts a meta-analysis and narrative review of climate finance.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The issue of climate finance has received increasing attention in recent years because of international negotiations on climate change. The volume of literature examining climate finance has grown, particularly from a finance perspective. The literature analysed is diverse, using unique methodological and theoretical differences and providing insights into the effectiveness of policies and the impact of climate finance on capital markets, economic growth and the green economy. However, in spite of growing concerns regarding the accounting and reporting issues in climate finance, little attention has been paid to this topic from an accounting, accountability, audit or corporate disclosure perspective.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study contributes to climate finance research by integrating insights from a dispersed and emerging body of literature by conducting meta-analysis and narrative review. Meta-analysis enables us to map the development of this specific literature and how it has changed over the years, whereas a narrative review serves as a basis for identifying research gaps and developing avenues for future research in accounting, accountability, audit and corporate disclosure.</p><!--/ Abstract__block -->","PeriodicalId":45591,"journal":{"name":"Accounting Research Journal","volume":"37 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2024-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140934333","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}

{"title":"A new challenge in accounting education: convergence of maturity model, education and evaluation in accounting","authors":"Arash Arianpoor, Ahmad Abdollahi","doi":"10.1108/arj-09-2023-0240","DOIUrl":"https://doi.org/10.1108/arj-09-2023-0240","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The purpose of this study is to propose a framework for the convergence of maturity model and education and evaluation in accounting.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The present research was conducted in two phases. In the first phase, to determine the indicators of convergence of the maturity model and education and evaluation in accounting, a Meta-Synthesis method was used. The conceptual model includes two dimensions of “Teaching and learning processes” and “Evaluation methods\"; five levels of initial, repeatable, defined, managed and optimized; and a total number of 35 indicators. In the second phase, a questionnaire was developed, and academics as accounting faculty members in Iranian public universities were employed to fill out the questionnaire electronically and present a final framework. Having received the questionnaires, 66 questionnaires were analyzed statistically.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The results showed that the two dimensions of “Teaching and learning processes” and “Evaluation methods” considering initial, repeatable, defined, managed and optimized levels include 35 indicators, which form a framework for the convergence of maturity model and education and evaluation in accounting. The results show that both dimensions have positive and significant regression path coefficients in the convergence model. Moreover, the dimension of teaching and learning processes has the highest regression path coefficient indicating a greater impact on the convergence model. Besides, all five levels have positive and significant regression path coefficients with dimensions. Finally, in this study, all indicators were prioritized according to five levels.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>Due to the success of maturity models and the urgent developments that require transformative improvements in accounting education, maturity models can respond to the challenges associated with education and learning in accounting. Thus, conceiving an image of the convergence of maturity model, education and evaluation in accounting seems imperative which has been scarcely investigated previously.</p><!--/ Abstract__block -->","PeriodicalId":45591,"journal":{"name":"Accounting Research Journal","volume":"42 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2024-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140625185","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}

{"title":"Human capital and financial performance of Islamic banks: a meta-analysis","authors":"Muhammad Bilal Zafar","doi":"10.1108/arj-09-2023-0257","DOIUrl":"https://doi.org/10.1108/arj-09-2023-0257","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This paper aims to meta-analyze the results of the prior studies related to the relationship of human capital and financial performance in Islamic banking.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>To examine the relationship between human capital and financial of Islamic banks, 23 empirical studies having sample of 15,607 are considered for the meta-analysis. Moreover, different measures related to financial performance including return on assets (ROA), return of equity (ROE) and Tobin’s <em>Q</em> have been taken as moderating for further subgroup analysis.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The results of meta-analysis reveal a positive correlation between human capital and financial performance with an effect size of 0.268. The subgroup analyses showed significant positive associations of human capital with ROA and ROE, insignificant with Tobin’s <em>Q</em>.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study suggests Islamic banking should prioritize human capital development, maintain consistency and adopt a long-term perspective. Future research should consider context-specific factors and harmonize human capital and financial performance measurements for consensus.</p><!--/ Abstract__block -->","PeriodicalId":45591,"journal":{"name":"Accounting Research Journal","volume":"115 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2024-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140569872","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}

{"title":"A meta-analytical study of cultural conditions moderating the relationship between environmental performance and environmental disclosure","authors":"Waris Ali, Jeffery Wilson, Taiba Saeed","doi":"10.1108/arj-01-2023-0024","DOIUrl":"https://doi.org/10.1108/arj-01-2023-0024","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to examine the moderating effect of cultural conditions on the relationship between environmental performance and environmental disclosure.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The authors used meta-analysis technique to examine 100 effect sizes from 43 studies published between 1982 and 2023 to integrate the existing results and to detect causes contributing to variability of results across studies.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>There is a significant positive relationship between environmental performance and environmental disclosure. Further, the authors found that cultures with long-term orientation positively moderated the relationship, whereas cultures with high uncertainty avoidance and indulgence negatively moderated it.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>This study did not account for the problem of endogeneity between environmental performance and environmental disclosure because most of the already published studies included in the authors’ meta-analysis did not address this issue.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>This research provides regulators and policymakers insights on the influence of cultural factors on environmental disclosure and performance, critical information to consider when adopting, or revising social and environmental policy and regulations within a country.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>To the best of the authors’ knowledge, this is the first meta-analysis study examining different cultural dimensions influencing the relationship between environmental performance and environmental disclosure and contributes new knowledge to the literature on determinants of environmental disclosure.</p><!--/ Abstract__block -->","PeriodicalId":45591,"journal":{"name":"Accounting Research Journal","volume":"27 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2024-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140170749","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}

{"title":"Digital taxation, artificial intelligence and Tax Administration 3.0: improving tax compliance behavior – a systematic literature review using textometry (2016–2023)","authors":"Rida Belahouaoui, El Houssain Attak","doi":"10.1108/arj-12-2023-0372","DOIUrl":"https://doi.org/10.1108/arj-12-2023-0372","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This paper aims to analyze the impact of tax digitalization, focusing on artificial intelligence (AI), machine learning and blockchain technologies, on enhancing tax compliance behavior in various contexts. It seeks to understand how these emerging digital tools influence taxpayer behaviors and compliance levels and to assess their effectiveness in reducing tax evasion and avoidance practices.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Using a systematic review technique with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses method, this study evaluates 62 papers collected from the Scopus database. The papers were analyzed through textometry of titles, abstracts and keywords to identify prevailing trends and insights.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The review reveals that digitalization, particularly through AI and blockchain, significantly enhances tax compliance and operational efficiency. However, challenges persist, especially in emerging economies, regarding the adoption and integration of these technologies in tax systems. The findings indicate a global trend toward digital Tax Administration 3.0, emphasizing the importance of regulatory frameworks, capacity building and simplification for small and medium enterprises (SMEs).</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The findings provide guidance for policymakers and tax administrations, underscoring the necessity of strategic planning, regulatory backing and global cooperation to effectively use digital technologies in tax compliance. Emphasizing the need for tailored support for SMEs, the study also calls for expanded research in less represented areas and specific sectors, such as SMEs and developing economies, to deepen global insights into digital tax compliance.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study has attempted to fill the gap in the literature on the comprehensive impact of fiscal digitalization, particularly AI-based, on tax compliance across different global contexts, adding to the discourse on digital taxation.</p><!--/ Abstract__block -->","PeriodicalId":45591,"journal":{"name":"Accounting Research Journal","volume":"18 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2024-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140075289","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}

{"title":"COVID-19-related accounting disclosures in the financial statements: evidence from an emerging economy","authors":"Md Rezaul Karim, Mohammed Moin Uddin Reza, Samia Afrin Shetu","doi":"10.1108/arj-09-2023-0251","DOIUrl":"https://doi.org/10.1108/arj-09-2023-0251","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to explore COVID-19-related accounting disclosures using sociological disclosure analysis (SDA) within the context of the developing economy of Bangladesh.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>COVID-19-related accounting disclosures from listed banks’ annual reports have been examined using three levels of SDA: textual, contextual and sociological interpretations. Data were gathered from the banks’ 2019 and 2020 annual reports. The study uses the legitimacy theory as its theoretical framework.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The research reveals a substantial shift in corporate disclosures due to COVID-19, marked by a significant increase from 2019 to 2020. Despite regulatory and professional directives for COVID-19-specific disclosures, notable non-compliance is evident in subsequent events, going concern, fair value, financial instruments and more. Instead of assessing the implications of COVID-19 and making disclosures, companies used positive, vague and subjective wording to legitimize non-disclosure.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The study’s insights can inform regulators and policymakers in crafting effective guidelines for future crisis-related reporting like COVID-19. The research adds to the literature by methodologically using SDA to explore pandemic-specific disclosures, uncovering the interplay between disclosures, legitimacy and stakeholder engagement.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study represents a pioneering effort in investigating COVID-19-specific disclosures. Moreover, it uses the SDA methodology along with the legitimacy theory to analyze accounting disclosures associated with COVID-19.</p><!--/ Abstract__block -->","PeriodicalId":45591,"journal":{"name":"Accounting Research Journal","volume":"21 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2024-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139678890","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}

{"title":"Is audit committee busyness associated with earnings management? The moderating role of foreign ownership","authors":"Mohammed W.A. Saleh, Marwan Mansour","doi":"10.1108/arj-04-2023-0106","DOIUrl":"https://doi.org/10.1108/arj-04-2023-0106","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>An audit committee (AC) whose members hold multiple directorships can adversely affect a firm’s earnings management (EM) behavior due to a lack of time that can prevent members from performing their responsibilities effectively. This paper aims to investigate the moderation role of foreign ownership (FOWN) on audit committee multiple directorships (ACMD) as it relates to accrual EM.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Using a sample of 528 observations for Palestinian listed companies over 2009–2019, this research used panel data regression to explore the specified relationships. Additionally, the study conducted a regression analysis using alternative measurements of the ACMD and the extended modified Jones model (2006) to assess robustness. Furthermore, generalized method of moments and a two-stage least squares method were used to address potential endogeneity concerns.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The results show that multiple directorships lead to a scarcity of time that can adversely affect efficient management oversight and documented an adverse association between FOWN and discretionary accruals. The results are consistent with agency theory that FOWN brings in expertise and experience from countries with strong governance to benefit local firms and thus recover control, lower agency costs, raise a firm’s value and thus alleviate EM.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study provides unique explanations and recommendations for restraining excessive ACMD because this practice decreases managers’ ability to decrease EM. The mixed outcomes in earlier literature on the AC characteristics and EM also indicate a contingent role that may clarify this inconsistency.</p><!--/ Abstract__block -->","PeriodicalId":45591,"journal":{"name":"Accounting Research Journal","volume":"16 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139659468","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}

{"title":"The IFRS 16 implementation in Asia-Pacific countries: enhancing asset pronouncements or opaque information’s conveyance","authors":"Evy Rahman Utami, Sumiyana Sumiyana, Jogiyanto H. Mustakini, Zuni Barokah","doi":"10.1108/arj-04-2023-0115","DOIUrl":"https://doi.org/10.1108/arj-04-2023-0115","url":null,"abstract":"\u0000Purpose\u0000The purpose of this study is to investigate the implementation of International Financial Reporting Standard (IFRS) 16 in developing countries to enhance asset pronouncements or the quality of opaque accounting information for listed firms’ leasing transactions.\u0000\u0000\u0000Design/methodology/approach\u0000This study designed ordinary least square (OLS) regression models to examine the hypotheses in two ordered tests. The first-order test ascertained the association between fundamental accounting information and earnings or stock prices. Then, the second-order test was nested to add the instrument variable to the first-order one. In addition, the researchers selected 17 Asia-Pacific countries.\u0000\u0000\u0000Findings\u0000First, this study contributes to the fair value of firms’ asset measurements, and the accounting discipline requires adaptive scalability to produce future potential cash flows. Second, it reduces literature gaps between the pros and cons of the opaqueness of assets. In addition, these research arguments would be the referee for reducing information’s opacity. Finally, this study demonstrates the impact of IFRS 16’s implementation on firms’ conservatism levels and entropy’s information quality, requiring the regulators to accommodate these issues.\u0000\u0000\u0000Originality/value\u0000Due to the implementation of IFRS 16, the authors are neutral about the impacted financial statements and political consequences for these Asia-Pacific listed firms and countries. First, we propose the uniqueness of problematic elaboration since implementing IFRS 16 results in a more pronounced or opaque information quality due to vulnerable complexities in the financial statements. Second, this implementation is associated with hierarchical information and conservatism, producing accounting information entropy or negentropy. However, the hierarchy theory suggests various levels of conservatism that could increase or decrease the information’s quality.\u0000","PeriodicalId":45591,"journal":{"name":"Accounting Research Journal","volume":"44 17","pages":""},"PeriodicalIF":1.9,"publicationDate":"2024-01-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139447784","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}