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Cultural tightness and accounting conservatism 文化严谨，会计保守
IF 3.3 3区 管理学
Journal of Contemporary Accounting & Economics Pub Date : 2022-04-01 DOI: 10.1016/j.jcae.2021.100305
Minyoung Noh , Moon Kyung Cho
{"title":"Cultural tightness and accounting conservatism","authors":"Minyoung Noh ,&nbsp;Moon Kyung Cho","doi":"10.1016/j.jcae.2021.100305","DOIUrl":"10.1016/j.jcae.2021.100305","url":null,"abstract":"<div><p>This study investigates the effect of intrastate cultural tightness-looseness (CTL) on accounting conservatism, using firms located in 50 states of the United States, from 1988 to 2016. It finds that firms located in culturally tight states prefer to take a cautious approach to reduce uncertainty of future economic events by increasing accounting conservatism compared to those located in culturally loose states. Moreover, we find that the positive effect of cultural tightness on accounting conservatism is more pronounced as product market competition increases. Taken together, our findings provide evidence that intrastate CTL has differential impacts on accounting conservatism in the same national culture, and product competition strategically reinforces the positive effect of CTL on accounting conservatism.</p></div>","PeriodicalId":46693,"journal":{"name":"Journal of Contemporary Accounting & Economics","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83821715","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: 3
Managerial ability and debt maturity 管理能力和债务期限
IF 3.3 3区 管理学
Journal of Contemporary Accounting & Economics Pub Date : 2022-04-01 DOI: 10.1016/j.jcae.2021.100295
Joye Khoo , Adrian (Wai Kong) Cheung
{"title":"Managerial ability and debt maturity","authors":"Joye Khoo ,&nbsp;Adrian (Wai Kong) Cheung","doi":"10.1016/j.jcae.2021.100295","DOIUrl":"10.1016/j.jcae.2021.100295","url":null,"abstract":"<div><p>We examine whether and how managerial ability affects corporate debt maturity decisions. The demand for shorter maturity debt is expected to be higher in firms operated by high-ability managers, who possess the superior skills needed to anticipate firms’ economic prospects and communicate their private information, thereby alleviating information asymmetry and bolstering their reputation. We document that firms with high ability managers are associated with more short-term debt financing. The effect becomes stronger for firms facing severe information asymmetry problems, unconstrained firms or high quality firms. Supportive evidence is found from the analysis of short- and long-term debt issuance activity. Our findings remain robust to alternative measures of managerial ability and debt maturity choice, and are not driven by omitted variable bias, endogeneity concerns or industry group. Overall, we provide robust evidence that supports the signalling theory for debt maturity structure and contributes to the literatures on managerial ability.</p></div>","PeriodicalId":46693,"journal":{"name":"Journal of Contemporary Accounting & Economics","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89702923","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: 10
Does the disclosure of internal control deficiency matter for accrual quality? Evidence from China 内部控制缺陷的披露对应计质量是否重要?来自中国的证据
IF 3.3 3区 管理学
Journal of Contemporary Accounting & Economics Pub Date : 2022-04-01 DOI: 10.1016/j.jcae.2021.100282
Kebin Deng , Fang Hu , Gary Gang Tian , Ziying Zhong
{"title":"Does the disclosure of internal control deficiency matter for accrual quality? Evidence from China","authors":"Kebin Deng ,&nbsp;Fang Hu ,&nbsp;Gary Gang Tian ,&nbsp;Ziying Zhong","doi":"10.1016/j.jcae.2021.100282","DOIUrl":"10.1016/j.jcae.2021.100282","url":null,"abstract":"<div><p>Using a sample of Chinese listed firms that are required to audit and disclose any internal control deficiency (ICD), this paper examines the effect of mandatory ICD disclosure on accrual quality (AQ) in China. We find that relative to voluntary ICD disclosure, mandatory ICD disclosure is associated with poorer AQ, as proxied by abnormal accruals, suggesting that the mandated disclosure of ICD effectively identifies financial reporting quality in Chinese firms. This relationship is enhanced by government control of firms (especially the central government) and by the intensity of government inspections and is stronger in undeveloped regional markets. The results are robust to the application of the PSM-DID method and use of different measures and samples. Our findings demonstrate the critical role of the mandated disclosure of ICD and improve our understanding of internal control mechanisms in emerging markets.</p></div>","PeriodicalId":46693,"journal":{"name":"Journal of Contemporary Accounting & Economics","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91239272","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
Does corporate tax avoidance promote managerial empire building? 企业避税是否促进了管理帝国的建立?
IF 3.3 3区 管理学
Journal of Contemporary Accounting & Economics Pub Date : 2022-04-01 DOI: 10.1016/j.jcae.2021.100293
Syed Shams , Sudipta Bose , Abeyratna Gunasekarage
{"title":"Does corporate tax avoidance promote managerial empire building?","authors":"Syed Shams ,&nbsp;Sudipta Bose ,&nbsp;Abeyratna Gunasekarage","doi":"10.1016/j.jcae.2021.100293","DOIUrl":"10.1016/j.jcae.2021.100293","url":null,"abstract":"<div><p>We examine the association between corporate tax<span> avoidance and empire building using 35,060 firm-year observations from the United States (US) for the period 1991–2015. We build a composite empire building measure by conducting a factor analysis on four popular empire building proxies used in the literature. We find a positive association between this composite measure and the four proxies used to represent the tax avoidance of firms in our sample. As our results suggest, agency problems are inflicted upon firms employing tax avoidance strategies which, in turn, facilitate managerial rent extraction through aggressiveness in growth and the accumulation of assets. Furthermore, the relationship of corporate tax avoidance to managerial empire building is found to be more pronounced in firms with weak governance, poor monitoring mechanisms, greater Chief Executive Officer (CEO) power and weak corporate social responsibility<span> (CSR) performance. We also find that empire building-motivated tax avoidance leads to lower firm valuation. Our results remain insensitive even when employing several robustness tests.</span></span></p></div>","PeriodicalId":46693,"journal":{"name":"Journal of Contemporary Accounting & Economics","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79908338","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: 10
The influence of internal audit, motivation, and work environment on employee performance 内部审计、激励、工作环境对员工绩效的影响
IF 3.3 3区 管理学
Journal of Contemporary Accounting & Economics Pub Date : 2022-03-02 DOI: 10.20885/jca.vol3.iss3.art4
A. Bahtiar, Ridho Gemilang Putra, Neni Meidawati, A. Puspaningsih
{"title":"The influence of internal audit, motivation, and work environment on employee performance","authors":"A. Bahtiar, Ridho Gemilang Putra, Neni Meidawati, A. Puspaningsih","doi":"10.20885/jca.vol3.iss3.art4","DOIUrl":"https://doi.org/10.20885/jca.vol3.iss3.art4","url":null,"abstract":"This study aims to determine the effect of internal audit, motivation, and work environment on employee performance at PT Sreeya Sewu Indonesia. The research population is all employees of PT Sreeya Sewu Indonesia who work for the company, located in Bogor, West Java, with a sample of 39 respondents. Methods of data analysis and hypothesis testing use multiple regression methods. The study results prove that internal audit, motivation, and work environment positively and significantly affect employee performance. The result of the study shows company must continue to improve planning and supervision in each audit implementation. The company also must pay attention to salary increases, pension plan, provide opportunities for promotions, and give appreciation toward employee performance. Another thing that must be considered by the company is to pay attention to the improvement of employees’ knowledge.","PeriodicalId":46693,"journal":{"name":"Journal of Contemporary Accounting & Economics","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2022-03-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73766565","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
Justifying enterprise resource planning (ERP) investment: A case study using technology, organization, and environment (TOE) framework 证明企业资源规划(ERP)投资:使用技术、组织和环境(TOE)框架的案例研究
IF 3.3 3区 管理学
Journal of Contemporary Accounting & Economics Pub Date : 2022-02-15 DOI: 10.20885/jca.vol3.iss3.art2
Arief Rahman, Yeni Ratnawati
{"title":"Justifying enterprise resource planning (ERP) investment: A case study using technology, organization, and environment (TOE) framework","authors":"Arief Rahman, Yeni Ratnawati","doi":"10.20885/jca.vol3.iss3.art2","DOIUrl":"https://doi.org/10.20885/jca.vol3.iss3.art2","url":null,"abstract":"The aim of this study is to analyze the implementation of Enterprise Resource Planning (ERP) in the context of Technology, Organization and Environment (TOE). This current research uses case study approach in a company in Yogyakarta. Researchers used qualitative method by involving 31 informants in semi-structured interviews. The informants were management of a company in various level of positions. They are relevant key persons in the implementation of ERP systems, and the users of the ERP systems. Data analysis techniques included data collection, coding and reduction of data, and discussion and summarizing, were implemented. To examine validation of research data, this research used source triangulation. Results of the study show that there were challenges or obstacles and benefits of ERP systems implementation related to technology, organization and environment. The results are further discussed in this paper, including the implications for companies and literature. This research contributes by providing empirical evidence and examining TOE approach in the same time in the context of ERP implementation. ","PeriodicalId":46693,"journal":{"name":"Journal of Contemporary Accounting & Economics","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2022-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88002033","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: 3
Impact of ownerships and control on internet financial reporting 所有权和控制权对互联网财务报告的影响
IF 3.3 3区 管理学
Journal of Contemporary Accounting & Economics Pub Date : 2022-01-27 DOI: 10.20885/jca.vol3.iss3.art3
Gregorius Gunawan, I. Sanjaya
{"title":"Impact of ownerships and control on internet financial reporting","authors":"Gregorius Gunawan, I. Sanjaya","doi":"10.20885/jca.vol3.iss3.art3","DOIUrl":"https://doi.org/10.20885/jca.vol3.iss3.art3","url":null,"abstract":"The objective of this study is to empirically investigate the impacts of ownerships (managerial ownership and institutional ownership) and control (number of independent commissioners, frequency of audit committee meeting, and audit committee competence) on Internet Financial Reporting (IFR). This study was conducted on manufacturing companies listed at the Indonesian Stock Exchange (BEI) in 2015-2019. This study used secondary data, namely annual financial statements which were accessed through the companies’ websites. The firm years counted 200 with 40 companies and 5 years of research duration. The dependent variable is IFR which analyzed the contents of the websites with the maximum score of 54. The independent variables are managerial ownership, institutional ownership, number of independent commissioners, frequency of audit committee meeting, and competence of audit committee. The results show that institutional ownership, frequency of audit committee meeting, and audit committee competence have significantly and positively influences on IFR. However, institutional ownership negatively affects IFR. Meanwhile, number of independent commissioners does not influence internet financial reporting.","PeriodicalId":46693,"journal":{"name":"Journal of Contemporary Accounting & Economics","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78651198","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
The effects of environmental performance, financial leverage, and institutional ownership on firm value: a study on manufacturing firms in Indonesia 环境绩效、财务杠杆和机构所有权对企业价值的影响:基于印尼制造业企业的研究
IF 3.3 3区 管理学
Journal of Contemporary Accounting & Economics Pub Date : 2022-01-20 DOI: 10.20885/jca.vol3.iss3.art5
Martha Arfazil, Mulia Saputra, Indayani
{"title":"The effects of environmental performance, financial leverage, and institutional ownership on firm value: a study on manufacturing firms in Indonesia","authors":"Martha Arfazil, Mulia Saputra, Indayani","doi":"10.20885/jca.vol3.iss3.art5","DOIUrl":"https://doi.org/10.20885/jca.vol3.iss3.art5","url":null,"abstract":"This study aims to examine the relationships between environmental performance, financial leverage, as well as institutional ownership and firm value. In this study, firm value is measured with Tobin's Q ratio. The sample used in this study was 20 manufacturing firms listed at the Indonesia Stock Exchange with the observation period between 2016-2019; so, the total observations made were 80. Multiple regression analysis using SPSS application was carried out to scrutinize the data. The results of this study indicate that all independent variables tested, namely environmental performance, financial leverage, and institutional ownership, have positive influences on firm value. These results provide a good signal for the investors to continuously invest in manufacturing firms. In addition, good environmental performance has an impact on firms’ positive image.","PeriodicalId":46693,"journal":{"name":"Journal of Contemporary Accounting & Economics","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2022-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85733853","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
Fraud detection in the procurement of goods and services 货物和服务采购中的欺诈检测
IF 3.3 3区 管理学
Journal of Contemporary Accounting & Economics Pub Date : 2021-12-03 DOI: 10.20885/jca.vol3.iss3.art1
M. Ramadhan, Chairul Adhim
{"title":"Fraud detection in the procurement of goods and services","authors":"M. Ramadhan, Chairul Adhim","doi":"10.20885/jca.vol3.iss3.art1","DOIUrl":"https://doi.org/10.20885/jca.vol3.iss3.art1","url":null,"abstract":"This study aims to determine the various factors that can affect the detection of fraud in the procurement of goods and services. Sampling with a certain sampling method. The research data were tested using multiple regression test. This study found that the competence of human resources has a negative and significant effect on fraud detection. Meanwhile, facilities and infrastructure, internal control systems, and quality audit probity all have a positive and significant effect on fraud detection. However, the pressure on the time budget does not affect the detection of fraud. Auditors have proven to have the experience and competence to carry out their duties. In addition, the available facilities and infrastructure as well as the structure of the Internal Audit unit as well as the quality of the probability audit are in accordance with the needs. The results of the study can be used as a reference for evaluating the performance of audit probity to detect fraud and improve the management system for the procurement of goods and services in the Dompu government. Quantitative research to detect fraud in the procurement of goods and services is still very limited, and this research is the first where the sample is from the party conducting the probity audit (Inspectorate), the planning party (DPPKAD/Department of Revenue, Financial Management and Regional Assets), and implementation (ULP/Procurement Service Unit) acquisition of goods and services.","PeriodicalId":46693,"journal":{"name":"Journal of Contemporary Accounting & Economics","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2021-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81019934","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
Determinants of the duration of the voluntary administration process: An unconditional quantile regression analysis 自愿给药过程持续时间的决定因素:无条件分位数回归分析
IF 3.3 3区 管理学
Journal of Contemporary Accounting & Economics Pub Date : 2021-12-01 DOI: 10.1016/j.jcae.2021.100276
John Goodwin , James Routledge
{"title":"Determinants of the duration of the voluntary administration process: An unconditional quantile regression analysis","authors":"John Goodwin ,&nbsp;James Routledge","doi":"10.1016/j.jcae.2021.100276","DOIUrl":"https://doi.org/10.1016/j.jcae.2021.100276","url":null,"abstract":"<div><p>This study explores determinants of voluntary administration (VA) and deed of company arrangement (DOCA) durations using unconditional quantile regression (UQR). Determinants’ effects are heterogeneous across the VA and DOCA distributions. Determinants related to complexity and negotiation, including size and debt restructuring existence, are positively and negatively related respectively to VA duration, and are stronger at longer durations. Insolvency firm expertise is negatively related to VA duration at shorter durations. Determinants related to scale and procedure, including size and accounting problems, are positively related to DOCA duration, and are stronger at longer durations. No determinants explain short DOCA durations. The UQR results uncovered other new empirical regularities.</p></div>","PeriodicalId":46693,"journal":{"name":"Journal of Contemporary Accounting & Economics","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136816039","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
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