Advances in Accounting最新文献_第3页

The effect of audit committee financial expertise on earnings management tactics in the post-SOX era 后 SOX 时代审计委员会财务专业知识对收益管理策略的影响

IF 1.6

Advances in Accounting Pub Date : 2023-12-30 DOI: 10.1016/j.adiac.2023.100725

Hui Xia (Harry) , Shu Lin , Shuo Li , Indranil Bardhan

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引用次数: 0

Does Islamic religiosity influence professional accountants' judgments? Evidence from global convergence of IFRS 伊斯兰宗教信仰会影响专业会计师的判断吗？国际财务报告准则》全球趋同的证据

IF 1.6

Advances in Accounting Pub Date : 2023-12-26 DOI: 10.1016/j.adiac.2023.100723

A.F.M. Mainul Ahsan , Sudipta Bose , Muhammad Jahangir Ali

{"title":"Does Islamic religiosity influence professional accountants' judgments? Evidence from global convergence of IFRS","authors":"A.F.M. Mainul Ahsan , Sudipta Bose , Muhammad Jahangir Ali","doi":"10.1016/j.adiac.2023.100723","DOIUrl":"10.1016/j.adiac.2023.100723","url":null,"abstract":"<div><p>We examine the influence of religiosity on professional accountants' judgments towards global convergence of financial reporting using, as an example, the Islamic religiosity context of Bangladesh. Professional accountants' judgments, in relation to the global convergence of the International Financial Reporting Standards (IFRS), is measured using Gray's (1988) accounting values (professionalism vs. statutory control, uniformity vs. flexibility, conservatism vs. optimism and secrecy vs. transparency), with Islamic religiosity measured using the Sahin–Francis Scale of Attitude towards Islam. We find that professional accountants in Bangladesh who have higher levels of Islamic religiosity values are supportive of statutory control, conservatism, uniformity, and secrecy. These findings suggest that professional accountants in Bangladesh are less likely to be supportive of principles-based financial reporting standards such as IFRS. The findings have implications for global accounting standard setters, international accounting firms, and multinational companies, particularly in Islamic countries. Our study findings may be useful to regulators in Bangladesh and other Islamic countries in improving the quality of the convergence of IFRS.</p></div>","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2023-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0882611023000822/pdfft?md5=856d0827baba0a931d89d34e1d7c505c&pid=1-s2.0-S0882611023000822-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139057153","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Detecting accounting fraud in family firms: Evidence from machine learning approaches 检测家族企业的会计欺诈：来自机器学习方法的证据

IF 1.6

Advances in Accounting Pub Date : 2023-12-15 DOI: 10.1016/j.adiac.2023.100722

Md Jahidur Rahman , Hongtao Zhu

{"title":"Detecting accounting fraud in family firms: Evidence from machine learning approaches","authors":"Md Jahidur Rahman , Hongtao Zhu","doi":"10.1016/j.adiac.2023.100722","DOIUrl":"https://doi.org/10.1016/j.adiac.2023.100722","url":null,"abstract":"<div><p>The primary objective of this research is to detect accounting fraud in Chinese family firms through the utilization of imbalanced ensemble learning algorithms. It serves as the first endeavor to predict fraud in family firms using machine learning algorithms, thus addressing the gap in machine-learning modeling for family business research. The findings of this study demonstrate that the ensemble learning models exhibit superior effectiveness in identifying accounting fraud compared to the logistic regression approach. Moreover, the imbalanced ensemble learning classifiers outperform the conventional models. Significantly, among all the studied fraud classifiers, the CUSBoost classifier consistently attains the best overall performance. This research contributes to the field of accounting fraud detection in family firms by shifting the focus from conventional causal inference methods (such as regression) to machine-learning-based predictive techniques. Additionally, it extends existing literature on accounting fraud detection by emphasizing the issue of data imbalance in fraud datasets and demonstrating the superiority of imbalanced machine learning algorithms over conventional approaches in detecting accounting fraud.</p></div>","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2023-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138713335","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Tone of narrative disclosures and earnings management: UK evidence 叙事披露与盈余管理的基调:英国证据

IF 1.6

Advances in Accounting Pub Date : 2023-11-25 DOI: 10.1016/j.adiac.2023.100710

Tamer Elshandidy , Hany Kamel

引用次数: 0

Do competitive markets encourage tax aggressiveness? 竞争性市场是否鼓励税收积极性？

IF 1.2

Advances in Accounting Pub Date : 2023-10-25 DOI: 10.1016/j.adiac.2023.100702

引用次数: 0

Independent analyst research: Does it matter who pays? 独立分析师研究：谁付费重要吗？

IF 1.2