Journal of Applied Accounting Research最新文献

{"title":"Effect of market-based regulations on corporate carbon disclosure and carbon performance: global evidence","authors":"Md. Abu Shaikh Siddique, Khaled Aljifri, Shahadut Hossain, T. Choudhury","doi":"10.1108/jaar-08-2022-0215","DOIUrl":"https://doi.org/10.1108/jaar-08-2022-0215","url":null,"abstract":"PurposeIn this study, the authors examine the relationships between market-based regulations and corporate carbon disclosure and carbon performance. The authors also investigate whether these relationships vary across emission-intensive and non-emission intensive industries.Design/methodology/approachThe study sample consists of the world's 500 largest companies across most major industries over a recent five-year period. Country-specific random effect multiple regression analysis is used to test empirical models that predict relationships between market-based regulations and carbon disclosure and carbon performance.FindingsResults indicate that market-based regulations significantly and positively affect corporate carbon performance. However, market-based regulations do not significantly affect corporate carbon disclosure. This study also finds that the association between regulatory pressures and carbon disclosure and carbon performance varies across emission-intensive and non-emission-intensive industries.Research limitations/implicationsThe findings of this study have key implications for policymakers, practitioners and future researchers in terms of understanding the factors that drive businesses to increase their carbon performance and disclosure. The study sample consists of only large firms, and future researchers can undertake similar studies with small and medium-sized firms.Practical implicationsThe results of this study are expected to help business managers to identify the benefits of adopting market-based regulations. Regulators can use this study’s results to evaluate if market-based regulations effectively improve corporate carbon performance and disclosure. Furthermore, stakeholders may use this study to evaluate and improve their businesses' reporting of carbon disclosure and performance.Originality/valueIn contrast to current literature that has used command and control regulations as a proxy for regulation, this study uses market-based regulations as a proxy for climate change regulations. In addition, this study uses a more comprehensive measure of carbon disclosure and carbon performance compared to the previous studies. It also uses global multi-sector data from carbon disclosure project (CDP) in contrast to most current studies that use national data from annual reports of sample firms of specific sectors.","PeriodicalId":46321,"journal":{"name":"Journal of Applied Accounting Research","volume":" ","pages":""},"PeriodicalIF":3.0,"publicationDate":"2023-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48977049","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":"PENGARUH FAKTOR-FAKTOR FUNDAMENTAL TERHADAP NILAI PERUSAHAAN","authors":"Sherlie Evabioni Latuamury","doi":"10.52158/jaa.v1i2.321","DOIUrl":"https://doi.org/10.52158/jaa.v1i2.321","url":null,"abstract":"This research was conducted with the aim of empirically testing the effect of investment decisions, funding decisions and profitability on company value for the period 2018 - 2021. The research area was carried out in real estate and property companies listed on the Indonesia Stock Exchange. \u0000The type of data used is secondary data in the form of financial reports of Real Estate and Property companies that Go Public on the Indonesia Stock Exchange (IDX) during the period 2018 to 2021. The data used are published financial reports. The data was obtained from the IDX website: www.idx.id published in 2018 – 2021. The analytical method used is descriptive statistical analysis and classical assumption tests. The analytical method used to test the hypothesis is multiple linear regression analysis. The results of the study show that investment decisions have no effect on firm value, this is evidenced by the value of t = -0.371 with a significance of 0.711 > of error tolerance = 0.05. Funding decisions have an effect on firm value, this is evidenced by the value of t = 2.101 with a significance of 0.038 < of the error tolerance = 0.05. While profitability affects firm value, this is evidenced by the value of t = -3.535 with a significance of 0.001 < of error tolerance = 0.05. Simultaneously investment decisions, funding decisions, and profitability affect firm value, seen from the value of F = 7.206 with a significance of 0.000. The R2 test results in this study were also obtained at 0.197. This shows 0.197. This shows that firm value is influenced by investment decisions, funding decisions and profitability by 19.7% while the remaining 80.3% is influenced by other factors not examined in this study. \u0000Keywords:  Investment Decision, Funding Decision, Profitability and Value Company.","PeriodicalId":46321,"journal":{"name":"Journal of Applied Accounting Research","volume":"11 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2023-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84257259","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":"ANALISIS KENAIKAN PENGHASILAN TIDAK KENA PAJAK (PTKP) TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA AMBON","authors":"Sherlie Evabioni Latuamury","doi":"10.52158/jaa.v1i1.328","DOIUrl":"https://doi.org/10.52158/jaa.v1i1.328","url":null,"abstract":"This study aims to determine the contribution value of the increase in non-taxable income (PTKP) to tax revenues at the Pratama Tax Service Office ( KPP Pratama Ambon)  for the period 2016 to 2020. The research method used in this research is the contribution method. The data collection technique used by the researcher is direct interviews with the object under study, field observations and literature. The type of data used is quantitative data while the data sources come from primary data and secondary data.The results of the study using the contribution method showed that the contribution of thr increase in non-taxable income (PTKP) to tax revenues at tge Pratama Tax Service Office ( KPP Pratama Ambon) for the 2016 period was 24 percent, in 2017 it was 22 percent. In 2018 it was equal to 21 percent, in 2019 it is 21 percent and in 2020 it is 17 percent. \u0000Keywords : non- taxable income (PTKP), contributions, tax receipts.","PeriodicalId":46321,"journal":{"name":"Journal of Applied Accounting Research","volume":"54 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2023-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90751502","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":"Probability estimation in accounting: subjective numeracy matters","authors":"Yuqian Zhang, J. Seufert, Steven Dellaportas","doi":"10.1108/jaar-08-2022-0198","DOIUrl":"https://doi.org/10.1108/jaar-08-2022-0198","url":null,"abstract":"PurposeThis study examined subjective numeracy and its relationship with accounting judgements on probability issues.Design/methodology/approachA subjective numeracy scale (SNS) questionnaire was distributed to 231 accounting students to measure self-evaluated numeracy. Modified Bayesian reasoning tasks were applied in an accounting-related probability estimation, manipulating presentation formats.FindingsThe study revealed a positive relationship between self-evaluated numeracy and performance in accounting probability estimation. The findings suggest that switching the format of probability expressions from percentages to frequencies can improve the performance of participants with low self-evaluated numeracy.Research limitations/implicationsAdding objective numeracy measurements could enhance results. Future numeracy research could add objective numeracy items and assess whether this influences participants' self-perceived numeracy. Based on this sample population of accounting students, the findings may not apply to large populations of accounting-information users.Practical implicationsInvestors' ability to exercise sound judgement depends on the accuracy of their probability estimations. Manipulating the format of probability expressions can improve probability estimation performance in investors with low self-evaluated numeracy.Originality/valueThis study identified a significant performance gap among participants in performing accounting probability estimations: those with high self-evaluated numeracy performed better than those with low self-evaluated numeracy. The authors also explored a method other than additional training to improve participants' performance on probability estimation tasks and discovered that frequency formats enhanced the performance of participants with low self-evaluated numeracy.","PeriodicalId":46321,"journal":{"name":"Journal of Applied Accounting Research","volume":" ","pages":""},"PeriodicalIF":3.0,"publicationDate":"2023-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48237643","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":"Sustainability disclosures and corporate boards: a stakeholder approach to decision-making","authors":"Priti Yadav, Anshul Jain","doi":"10.1108/jaar-10-2022-0279","DOIUrl":"https://doi.org/10.1108/jaar-10-2022-0279","url":null,"abstract":"PurposeThe board of directors of an organization can contribute considerably to the transition to a sustainable global economy by accommodating environmental, social and governance (ESG) measures in the directors' business model. Along these lines, the purpose of this research is to understand the nexus between the board's structural attributes and sustainability disclosures in an emerging economy such as India.Design/methodology/approachThe authors investigate this link using the system generalized method of moments (SGMM) panel regression on a sample of firms from the National Stock Exchange (NSE) Nifty 100 Index from 2013 to 2020. This econometric framework controls endogeneity among the variables, which has been a gap in the previous studies.FindingsThe authors find that board structural attributes, like board size, gender diversity, chief executive officer (CEO) duality and independence, have little bearing on sustainability disclosures of Indian companies. However, the board of directors, through the board's company's social responsibility (CSR) committee, strives for sustainability practices in Indian organizations. The authors also find that larger companies are more willing to disclose on ESG efforts than smaller ones, but the financial performance of the smaller ones (as proxied by Tobin's Q) does not matter.Research limitations/implicationsThis study is restricted to a sample of large cap listed companies and specific environment, resulting in the non-generalizability of the findings to different contexts because countries vary in their state of economic development, internal policy, regulations and governance.Practical implicationsA mandated CSR committee has helped Indian businesses to publicize their sustainability efforts. Besides the frontrunner in CSR regulations, Indian organizations have paid least attention to the environmental pillar of the ESG framework. Accordingly, the board of directors should put more emphasis on the environmental aspects of their business' sustainability efforts to help achieve sustainable development goals (SDGs) in the medium term and net neutrality in the long term.Originality/valueFrom the standpoint of an emerging economy like India, which has statutory CSR mandates for firms, this research adds a fresh perspective on the relationship between corporate governance and corporate responsibility by employing stakeholder theory, which is further substantiated by the use of system GMM as a robust methodology. This study also emphasizes the significance of a mandatory CSR committee as a facilitator of sustainability practices and reporting in emerging economies.","PeriodicalId":46321,"journal":{"name":"Journal of Applied Accounting Research","volume":" ","pages":""},"PeriodicalIF":3.0,"publicationDate":"2023-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43244770","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":"Shari'ah governance quality and environmental, social and governance performance in Islamic banks. A cross-country evidence","authors":"Yossra Boudawara, Kaouther Toumi, Amira Wannes, K. Hussainey","doi":"10.1108/jaar-08-2022-0208","DOIUrl":"https://doi.org/10.1108/jaar-08-2022-0208","url":null,"abstract":"PurposeThe paper aims to examine the impact of Shari'ah governance quality on environmental, social and governance (ESG) performance in Islamic banks.Design/methodology/approachThe study's sample consists of 66 Islamic banks from 14 countries over 2015–2019. The research uses the Heckman model, which is a two-stage estimation method to obtain unbiased estimates, as ESG scores are only observable for 17 Islamic banks in Eikon Refinitiv database at the time of the analysis.FindingsThe analysis shows that Shari'ah governance has a beneficial role to achieve ESG performance. The analysis also shows that enhanced profiles of Shari'ah supervisory boards' (SSB) attributes are more efficient than the operational procedures to promote ESG performance. In addition, the analysis shows that enhanced SSBs' attributes strengthen the bank's corporate governance framework, while sound-designed procedures increase the bank's social activities by emphasizing their roles to ensure Shari'ah compliance. Finally, the analysis sheds light on the failure of Shari'ah governance to promote environmental performance.Research limitations/implicationsThe existing databases providing companies' ESG-related information still do not offer sufficient data to conduct an international study with a larger sample of Islamic banks (IBs) having ESG scores for a more extended period.Practical implicationsThe research provides policy insights to Islamic banks' stakeholders to promote social and governance performance in the Islamic finance industry through improving Shari'ah governance practices. However, raising environmental awareness is imminent among all actors implicated in the Shari'ah governance processes to help overcome the anthropogenic risks.Originality/valueThe research complements the governance-banks' ESG performance literature by examining the role of Shari'ah governance. The research also extends the literature on Islamic banks' sustainability by pointing to the Shari'ah governance failure to enhance environmental performance and thus achieve Maqasid al-Shariah regarding the environment.","PeriodicalId":46321,"journal":{"name":"Journal of Applied Accounting Research","volume":" ","pages":""},"PeriodicalIF":3.0,"publicationDate":"2023-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43789019","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":"Shariah audit of Islamic Banks in Bangladesh: the present practice and the way forward","authors":"Md. Kausar Alam, Abu Umar Faruq Ahmad, M. Ahmed, Md. Salah Uddin","doi":"10.1108/jaar-02-2022-0044","DOIUrl":"https://doi.org/10.1108/jaar-02-2022-0044","url":null,"abstract":"PurposeThe study explores the existing Shariah audit practice of Islamic banks (IBs) in Bangladesh aiming at providing suggestions for improvements on the detected shortfalls in the relevant areas.Design/methodology/approachThis research applied a qualitative method, and data were collected through conducting semi-structured interviews in Bangladesh. A total of 17 interviews were conducted for accomplishing the research objectives.FindingsThe study finds that there is no comprehensive Shariah audit manual in the current operation for IBs in Bangladesh, and as such, the requirements of their Shariah compliance remain a big question. Although the Shariah audit is conducted within IBs, and the Shariah audit officers or Shariah officers inspect necessary documents while conducting the Shariah audit, they only cover 10–20% of total investments and transactions. Based on the findings of this study, it is recommended that the Shariah auditing tasks should broadly cover at least 80% of the investment portfolios, documents and financial contracts and activities.Research limitations/implicationsThe findings of this research are expected to significantly contribute to the regulatory authorities concerned in Bangladesh and beyond, which include the suggestions that IBs can adopt to strengthen their Shariah governance system. The study also pinpoints that in the current system, Shariah auditors' roles are somehow limited in examining and checking the investment sides with a minimal portion (10–20%), for which they are unable to perform their responsibilities in a befitting manner to provide assurance services and overall Shariah compliance of IBs activities.Practical implicationsThis study explores the current Shariah audit systems and provides recommendations to improve the existing systems which will be beneficial for Islamic banks of Bangladesh.Originality/valueTo the researchers' knowledge, perhaps this is the first research of its kind which seeks to explore the current Shariah audit practice in Bangladesh qualitatively, and it provides some practical suggestions for making the necessary developments of the current audit process of IBs. In addition, there are no empirical studies in the entire Emerald insight publishers and Scopus database regarding Shariah audit practices. The study contributes to the agency, stakeholder and legitimacy theories by exploring the Shariah audit of IBs.","PeriodicalId":46321,"journal":{"name":"Journal of Applied Accounting Research","volume":" ","pages":""},"PeriodicalIF":3.0,"publicationDate":"2023-03-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47106291","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":"Risk committee characteristics and risk disclosure in banks: evidence from an emerging economy","authors":"Arshad Hasan, Usman Sufi, K. Hussainey","doi":"10.1108/jaar-09-2022-0236","DOIUrl":"https://doi.org/10.1108/jaar-09-2022-0236","url":null,"abstract":"PurposeThis study aims to investigate the impact of risk committee characteristics on the risk disclosure of banking institutions in an emerging economy, Pakistan.Design/methodology/approachThe data are collected through a manual content analysis of 21 banks regulated by the State Bank of Pakistan over the period 2011–2020. The study utilizes the generalized least square (GLS) regression model as the method of analysis.FindingsThe study finds that risk committee size is positively associated with risk disclosure, which is in line with agency theory. However, risk committee independence and risk committee gender diversity are negatively associated with risk disclosure. This contradicts the theoretical perspective and is explained by the weak regulatory framework of Pakistan.Research limitations/implicationsThis study was carried out in a single research setting, which limits the generalizability of its findings to other developed and emerging economies.Practical implicationsThe results provide valuable insights for regulators by identifying the attributes that require regulatory focus to strengthen risk committees and enhance risk disclosure practices within the banking sector of Pakistan. The findings highlight the effectiveness of the risk committee size, call for fully independent risk committees and encourage greater representation of women in these committees.Originality/valueThis study contributes to the corporate governance literature by empirically examining the risk committee characteristics and their impact on the risk disclosure of banks in an emerging economy. Moreover, this study contributes to theory by utilizing upper echelon theory in addition to agency theory as the motivation for the study.","PeriodicalId":46321,"journal":{"name":"Journal of Applied Accounting Research","volume":" ","pages":""},"PeriodicalIF":3.0,"publicationDate":"2023-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49474212","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 pragmatist neoclassical accounting research agenda for identifiable intangibles","authors":"B. Rutherford","doi":"10.1108/jaar-05-2022-0114","DOIUrl":"https://doi.org/10.1108/jaar-05-2022-0114","url":null,"abstract":"PurposeThis paper offers a way of revivifying classical accounting research in the form of a pragmatist neoclassical programme with a sound epistemological underpinning.Design/methodology/approachThe paper draws on a pragmatist perspective on financial accounting and accounting research springing from John Dewey's theory of inquiry.FindingsAlthough a pragmatist underpinning does not entail specific methodological prescriptions, it can provide fruitful insights in research design. The paper discusses the structure and content of a research programme drawing on a pragmatist underpinning and sets out proposals for a practical research agenda. Although the agenda is shaped around the topic of identifiable intangibles, much of the paper has substantially wider relevance.Research limitations/implicationsThe approach justifies a revival in scholarly research employing classical methods and directed at improving accounting methods and standards.Practical implicationsThe approach would promote closer engagement between scholarly accounting and practitioners such as standard-setters, making some contribution to closing the widely acknowledged gap between research and practice.Originality/valueThe paper offers a neoclassical programme of research drawing considerably more extensively on pragmatist philosophy than did theorisation in the classical period.","PeriodicalId":46321,"journal":{"name":"Journal of Applied Accounting Research","volume":"1 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2023-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41545796","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":"Technical accounting resources as performative topoi for sustainability","authors":"Marie-Andrée Caron, Anne Fortin","doi":"10.1108/jaar-07-2022-0180","DOIUrl":"https://doi.org/10.1108/jaar-07-2022-0180","url":null,"abstract":"PurposeThe purpose of this study is to explore the potential for technical accounting resources to help professional accountants exercise their performative agency.Design/methodology/approachThe authors combine the integrative learning theory of truth and the concept of performativity, including two approaches to sustainability education and interventions, to construct a grid for coding the technical resources provided by the UK's Institute of Chartered Accountants in England and Wales, a pioneer in sustainability advocacy.FindingsThe findings suggest the dominance of the “predetermined and expert-determined” approach. They also reveal the emergence of three levels of performative topoi based on the relative presence of the “predetermined and expert-determined” and “process-of-seeking” approaches to professional interventions toward sustainability. The results show the profession's evolving contribution to the construction of actionable knowledge.Research limitations/implicationsThe main limitation of this research is that it draws on a limited corpus. In addition, the use of a binary code to represent the presence/absence of a code does not convey the code's quantitative importance.Practical implicationsThe results are useful for those wanting to produce technical accounting resources that are more likely to help professionals build actionable knowledge and contribute to accountants' interventions toward sustainability.Social implicationsFindings suggest the need for reflection on how the accounting profession can best contribute to implementing sustainability in organizations.Originality/valueFew studies deconstruct professional technical resources to see how a profession can contribute to a process of societal change.","PeriodicalId":46321,"journal":{"name":"Journal of Applied Accounting Research","volume":" ","pages":""},"PeriodicalIF":3.0,"publicationDate":"2023-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46155035","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}