Journal of Contemporary Accounting & Economics最新文献

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Students’ perceptions of the accounting department on the factors affecting accountants’ ethical behavior 学生对会计部门影响会计人员道德行为因素的认知
IF 3.3 3区 管理学
Journal of Contemporary Accounting & Economics Pub Date : 2022-10-21 DOI: 10.20885/jca.vol4.iss1.art3
Umi rizeki Hidayati, Wahyudin Nor, Lili Safrida
{"title":"Students’ perceptions of the accounting department on the factors affecting accountants’ ethical behavior","authors":"Umi rizeki Hidayati, Wahyudin Nor, Lili Safrida","doi":"10.20885/jca.vol4.iss1.art3","DOIUrl":"https://doi.org/10.20885/jca.vol4.iss1.art3","url":null,"abstract":"This study was conducted to examine and analyze the influence of academic self-efficacy, fraud diamond, knowledge level, Machiavellian, and love of money on accountants' ethical behavior. Research respondents were students of the Accounting Department University of Lambung Mangkurat Banjarmasin; Sekolah Tinggi Ilmu Ekonomi Indonesia Banjarmasin (STIEI) Banjarmasin; National College of Economics (STIENAS) Banjarmasin; and Pancasetia College of Economics (STIEPAN) Banjarmasin. The data were processed using multiple linear regression analysis with classical assumption test. The results of the research prove that academic self-efficacy and level of knowledge have a significant negative effect on the ethical behavior of accountants. Meanwhile, fraud diamond and machiavellian have an insignificant positive effect on the ethical behavior of accountants, and love of money has a significant positive effect on the ethical behavior of accountants.","PeriodicalId":46693,"journal":{"name":"Journal of Contemporary Accounting & Economics","volume":"81 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90036676","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Corporate social responsibility committees and the use of corporate social responsibility assurance services 企业社会责任委员会和使用企业社会责任保证服务
IF 3.3 3区 管理学
Journal of Contemporary Accounting & Economics Pub Date : 2022-08-01 DOI: 10.1016/j.jcae.2022.100317
Michael Bradbury, Jing Jia, Zhongtian Li
{"title":"Corporate social responsibility committees and the use of corporate social responsibility assurance services","authors":"Michael Bradbury,&nbsp;Jing Jia,&nbsp;Zhongtian Li","doi":"10.1016/j.jcae.2022.100317","DOIUrl":"10.1016/j.jcae.2022.100317","url":null,"abstract":"<div><p>This study examines whether corporate social responsibility<span> (CSR) committees associate with the external assurance of CSR reports. Specifically, we consider the presence and effectiveness of CSR committees. Using a sample of Australian firms over the period 2004–2016, we show the mere presence of a CSR committee is not related to the external assurance of CSR. However, CSR committee effectiveness is positively related. In addition, firms with higher CSR committee effectiveness are more likely to seek external assurance provided by the Big4 accountancy firms and acquire financial audit and CSR assurance services from the same provider. Taken together, CSR committee effectiveness plays an active role in CSR assurance services. Our results are particularly relevant to those with interests in understanding the demand and choice of external CSR assurance services, as well as the impact of corporate governance mechanisms on these services.</span></p></div>","PeriodicalId":46693,"journal":{"name":"Journal of Contemporary Accounting & Economics","volume":"18 2","pages":"Article 100317"},"PeriodicalIF":3.3,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114452942","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Policy and oversight of corporate political activities and the cost of equity capital 公司政治活动和权益资本成本的政策和监督
IF 3.3 3区 管理学
Journal of Contemporary Accounting & Economics Pub Date : 2022-08-01 DOI: 10.1016/j.jcae.2022.100314
Christofer Adrian , Mukesh Garg , Anh Viet Pham , Soon-Yeow Phang , Cameron Truong
{"title":"Policy and oversight of corporate political activities and the cost of equity capital","authors":"Christofer Adrian ,&nbsp;Mukesh Garg ,&nbsp;Anh Viet Pham ,&nbsp;Soon-Yeow Phang ,&nbsp;Cameron Truong","doi":"10.1016/j.jcae.2022.100314","DOIUrl":"10.1016/j.jcae.2022.100314","url":null,"abstract":"<div><p>This paper investigates the effect of voluntary adoption and disclosure of policies/oversight of corporate political activities/spending on the cost of equity capital for S&amp;P 500 firms over the period 2015–2018. Using the CPA-Zicklin Index to measure the level of policies, oversight, and disclosure of corporate political activities, we find that firms with a greater level of policies and oversight enjoy a lower cost of equity capital. We also document that a higher index is associated with higher stock liquidity. The negative relation is more pronounced among firms with higher exposure to political risk and firms with higher dependence on government spending. We also find that a firm’s information environment plays an important role in moderating the relation between policies and oversight of corporate political activities and the cost of equity capital. Our findings suggest that voluntary adoption and disclosure of policies and oversight mitigates risks and uncertainties related to firms’ political activities, thereby reducing information asymmetry and the cost of equity capital.</p></div>","PeriodicalId":46693,"journal":{"name":"Journal of Contemporary Accounting & Economics","volume":"18 2","pages":"Article 100314"},"PeriodicalIF":3.3,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125302678","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Role of corporate governance in moderating the risk-return paradox: Cross country evidence 公司治理在调节风险收益悖论中的作用:跨国证据
IF 3.3 3区 管理学
Journal of Contemporary Accounting & Economics Pub Date : 2022-08-01 DOI: 10.1016/j.jcae.2022.100313
Ranjan DasGupta , Soumya G. Deb
{"title":"Role of corporate governance in moderating the risk-return paradox: Cross country evidence","authors":"Ranjan DasGupta ,&nbsp;Soumya G. Deb","doi":"10.1016/j.jcae.2022.100313","DOIUrl":"https://doi.org/10.1016/j.jcae.2022.100313","url":null,"abstract":"<div><p><span>This paper investigates the possible nexus between the 'risk-return paradox' and corporate-governance of firms in a cross-country cross-cultural setup. We use corporate governance as well as accounting risk and return data for a large dataset of 45,322 firm-years from 27 countries and show that the firm-level risk-return association may be a non-linear one, contingent on the firm performance. Firms which are below the </span>industry median in terms of operating performance, exhibit an inverse relation in line with Bowman's (1980) ‘paradox' while those above-median exhibit a positive risk-return association. Further, we establish empirically that such risk-return association could be due to the rent-seeking actions of managers and that strong corporate-governance in a firm substantially moderates and reverses these effects. Our results are robust and hold strong through a number of robustness tests.</p></div>","PeriodicalId":46693,"journal":{"name":"Journal of Contemporary Accounting & Economics","volume":"18 2","pages":"Article 100313"},"PeriodicalIF":3.3,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136971823","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Debt contracting and the goodwill debate 债务合同和商誉之争
IF 3.3 3区 管理学
Journal of Contemporary Accounting & Economics Pub Date : 2022-08-01 DOI: 10.1016/j.jcae.2022.100316
Chandrani Chatterjee , Arpita A. Shroff , K. Sivaramakrishnan
{"title":"Debt contracting and the goodwill debate","authors":"Chandrani Chatterjee ,&nbsp;Arpita A. Shroff ,&nbsp;K. Sivaramakrishnan","doi":"10.1016/j.jcae.2022.100316","DOIUrl":"10.1016/j.jcae.2022.100316","url":null,"abstract":"<div><p>Extant literature offers mixed evidence on the quality of goodwill after the promulgation of SFAS 141/2 (Li and Sloan, 2017; Lee, 2011; Chen et al., 2008). We reconcile these conflicting findings by examining the role of managerial incentives in determining the efficacy of SFAS 141/2 in improving the quality of goodwill reporting. Using the context of debt contracting, we find that the value-relevance of goodwill is higher for firms that include goodwill in debt covenants in the post-SFAS 141/2 period. We also find that in the post-period, firms that include goodwill in their debt contracts appear to take timelier impairments. In addition, debt contracts in these firms also have tighter covenant thresholds, further corroborating the increased value-relevance of goodwill under the current impairment regime. We also document a relatively higher frequency of covenant violation for firms that use goodwill in their debt contract in the post-SFAS 141/2 period. Taken together, our results inform ongoing discussions regarding the accounting for goodwill and provide new insight into understanding of debt contracting and the role of accounting standards therein.</p></div>","PeriodicalId":46693,"journal":{"name":"Journal of Contemporary Accounting & Economics","volume":"18 2","pages":"Article 100316"},"PeriodicalIF":3.3,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122646845","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
CEO power and annual report reading difficulty CEO权力与年报阅读难度
IF 3.3 3区 管理学
Journal of Contemporary Accounting & Economics Pub Date : 2022-08-01 DOI: 10.1016/j.jcae.2022.100315
Li Sun , Grace Johnson , Wray Bradley
{"title":"CEO power and annual report reading difficulty","authors":"Li Sun ,&nbsp;Grace Johnson ,&nbsp;Wray Bradley","doi":"10.1016/j.jcae.2022.100315","DOIUrl":"10.1016/j.jcae.2022.100315","url":null,"abstract":"<div><p>We examine the impact of CEO power on reading difficulty of corporate annual reports. We find that CEO power is positively related to reading difficulty, implying that annual reports of corporations with powerful CEOs are difficult to read and understand. More importantly, we find that the relation between CEO power and reading difficulty is moderated by earnings performance or corporate governance. Additional findings suggest that this relation becomes stronger for firms with lower financial reporting quality or for CEOs with shorter tenure. Our study not only joins the debate on the consequences of powerful CEOs but also uncovers several factors that moderate the relation between CEO power and annual report reading difficulty.</p></div>","PeriodicalId":46693,"journal":{"name":"Journal of Contemporary Accounting & Economics","volume":"18 2","pages":"Article 100315"},"PeriodicalIF":3.3,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127163533","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 8
Investigating the students’ behavior towards the temptation to do academic misconduct in higher education: The moderation of religiosity 高等教育学生对学术不端诱惑的行为调查:宗教性的调节
IF 3.3 3区 管理学
Journal of Contemporary Accounting & Economics Pub Date : 2022-07-02 DOI: 10.20885/jca.vol4.iss1.art2
R. Hamdani, Dede Iskandar Siregar, A. Marpaung, Raniyah Aulihati Gonggo, Umi Sulistyanti
{"title":"Investigating the students’ behavior towards the temptation to do academic misconduct in higher education: The moderation of religiosity","authors":"R. Hamdani, Dede Iskandar Siregar, A. Marpaung, Raniyah Aulihati Gonggo, Umi Sulistyanti","doi":"10.20885/jca.vol4.iss1.art2","DOIUrl":"https://doi.org/10.20885/jca.vol4.iss1.art2","url":null,"abstract":"The purpose of this study was to investigate the factors that influence cheating intention (CI) and cheating behavior (CB) on accounting students with Islamic religiosity (IR) as a moderating factor. This study used the theory of planned behavior (TPB) concept in predicting academic cheating. The sample of this study used a cluster sampling approach. The data collecting technique used a survey method with a questionnaire. The population of this study was accounting students at an Islamic university in Yogyakarta, Indonesia with a total of 146 respondents. Regression analysis was employed to test this hypothesis by using a structural equation modeling (SEM) approach using smart-PLS. The results of this study indicated that attitude had a negative effect on CI and perceived behavioral control (PBC) had a positive effect on CI. Furthermore, the level of religiosity had a negative effect on CI. This finding also implied that religiosity was unable to moderate TPB to reduce students’ desire to commit academic misconduct. This paper contributes to the literature by providing empirical evidence of the moderating effect of religiosity on academic cheating behavior of students in higher education.","PeriodicalId":46693,"journal":{"name":"Journal of Contemporary Accounting & Economics","volume":"22 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-07-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77865981","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Carbon emission disclosure in Indonesia: Viewed from the aspect of board of directors, managerial ownership, and audit committee 印尼的碳排放披露:从董事会、管理层所有权和审计委员会的角度看
IF 3.3 3区 管理学
Journal of Contemporary Accounting & Economics Pub Date : 2022-06-27 DOI: 10.20885/jca.vol4.iss1.art1
Rifqi Nadhif Hafidh Simamora, Safrida, Sri Elviani
{"title":"Carbon emission disclosure in Indonesia: Viewed from the aspect of board of directors, managerial ownership, and audit committee","authors":"Rifqi Nadhif Hafidh Simamora, Safrida, Sri Elviani","doi":"10.20885/jca.vol4.iss1.art1","DOIUrl":"https://doi.org/10.20885/jca.vol4.iss1.art1","url":null,"abstract":"This study aims to determine the effect of the board of directors on the disclosure of carbon emission, the effect of the managerial ownership on the disclosure of carbon emission, and the influence of the audit committee on disclosure of carbon emission in mining companies on the Indonesia Stock Exchange. The data sources used in this study are mining sector companies that have been listed on the Indonesia Stock Exchange (IDX) and have been published as sustainable annual financial reports for the period 2017 to 2020, and the data analysis used is multiple linear regression. The results of the study indicate that the board of directors has a positive and significant effect on disclosure of carbon emission; the managerial ownership has no significant effect on disclosure of carbon emission, and the audit committee has a positive and significant effect on disclosure of carbon emission.","PeriodicalId":46693,"journal":{"name":"Journal of Contemporary Accounting & Economics","volume":"18 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86953342","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
Does international experience of managers bring financing benefits? Evidence from the cost of equity capital 经理人的国际经验是否会带来财务上的好处?证据来自权益资本成本
IF 3.3 3区 管理学
Journal of Contemporary Accounting & Economics Pub Date : 2022-04-01 DOI: 10.1016/j.jcae.2021.100294
Jun Hu , Wenbin Long , Ming Dai , Daifei (Troy) Yao
{"title":"Does international experience of managers bring financing benefits? Evidence from the cost of equity capital","authors":"Jun Hu ,&nbsp;Wenbin Long ,&nbsp;Ming Dai ,&nbsp;Daifei (Troy) Yao","doi":"10.1016/j.jcae.2021.100294","DOIUrl":"10.1016/j.jcae.2021.100294","url":null,"abstract":"<div><p>Using a sample of Chinese firms, this study examines whether and how managers’ overseas experience affects a firm’s cost of equity capital. We document a negative association between managers’ overseas experience and the cost of equity capital. Mechanism analyses indicate that companies with returnee managers have better information quality and lower systematic risk; more institutional investors, media reports, and analysts following; and higher stock liquidity, all of which lead to a lower cost of equity capital. Further analyses show that chief executive officers (CEOs) with foreign experience have a more significant impact on the cost of capital than non-CEO managers with foreign experience and that managers’ overseas work experience has a more significant impact on the cost of capital than their overseas education. We also find that the impact of managers’ overseas experience is more pronounced when that experience is gained in common law countries compared to code law countries but weaker for state-owned enterprises and firms that are cross-listed or have foreign institutional investors. Overall, the results suggest that managers’ knowledge, skills, and ethical values imprinted from overseas experience, plus eyeball effects from media and analyst attention, can reduce the cost of equity capital.</p></div>","PeriodicalId":46693,"journal":{"name":"Journal of Contemporary Accounting & Economics","volume":"18 1","pages":"Article 100294"},"PeriodicalIF":3.3,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72514390","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Fraudulent financial reporting in China: Evidence from corporate renaming 中国的虚假财务报告:来自公司更名的证据
IF 3.3 3区 管理学
Journal of Contemporary Accounting & Economics Pub Date : 2022-04-01 DOI: 10.1016/j.jcae.2021.100283
Yefeng Zhang, Yuyu Zhang, Troy Yao
{"title":"Fraudulent financial reporting in China: Evidence from corporate renaming","authors":"Yefeng Zhang,&nbsp;Yuyu Zhang,&nbsp;Troy Yao","doi":"10.1016/j.jcae.2021.100283","DOIUrl":"10.1016/j.jcae.2021.100283","url":null,"abstract":"<div><p>Using a sample of listed Chinese companies during 2010–2019, we examine whether corporate renaming is associated with fraudulent financial reporting. We find that companies that change their corporate names without making underlying changes to business fundamentals are more likely to commit financial reporting fraud. The positive association between corporate renaming and financial reporting fraud is more pronounced for non-state-owned enterprises and companies with a lower ownership concentration. There is further evidence that corporate renaming is more likely to be associated with disclosure-related fraud (e.g., failure to disclose or delayed disclosure) and that the likelihood of fraudulent behavior increases with the frequency of corporate renaming. Overall, the findings of this study provide evidence of a new red flag for regulators and investors investigating financial fraud. This study is timely and has policy implications for market regulators hoping to establish and improve emerging capital markets in which the information environment is generally considered weak and opaque.</p></div>","PeriodicalId":46693,"journal":{"name":"Journal of Contemporary Accounting & Economics","volume":"18 1","pages":"Article 100283"},"PeriodicalIF":3.3,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87278447","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 6
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