{"title":"Response to Discussion of “Accounting Quality and Loan Pricing: The Effect of Cross-country Differences in Legal Enforcement”: Reply to the Discussant's Report","authors":"Seraina C. Anagnostopoulou","doi":"10.1016/J.INTACC.2017.05.001","DOIUrl":"https://doi.org/10.1016/J.INTACC.2017.05.001","url":null,"abstract":"","PeriodicalId":47122,"journal":{"name":"International Journal of Accounting","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2017-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/J.INTACC.2017.05.001","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43967651","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":"Factors influencing the use of accounting services by small and medium enterprises in Kenya","authors":"Busieney Kipsang, M. Mwangi","doi":"10.47941/JACC.68","DOIUrl":"https://doi.org/10.47941/JACC.68","url":null,"abstract":"Factors influencing the use of accounting services by small and medium enterprises in Kenya","PeriodicalId":47122,"journal":{"name":"International Journal of Accounting","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2017-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88152953","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":"AN ASSESSMENT OF THE PRACTICE OF SOCIAL RESPONSIBILITY ACCOUNTING BY FIRMS IN KENYA: A CASE STUDY OF SAFARICOM KENYA","authors":"J. Wahome","doi":"10.47941/JACC.15","DOIUrl":"https://doi.org/10.47941/JACC.15","url":null,"abstract":"Purpose: This study was an assessment of the practice of corporate social responsibility accounting by firms in Kenya in the case of Safaricom Kenya. Methodology: A case study design was appropriate for this study. The population used in this study entailed all the 1850 employees of safaricom. Judgmental sampling was used to select the respondents i.e. 24 in number, 8 respondents from the finance department, 8 respondents from the public relations department, 4 respondents from the sales department and 4 committee members of the Safaricom foundation. Primary data was collected by the use of a questionnaire and was the main data used in the research. The data collected was analyzed by use of inferential statistics. In particular, frequency tables, averages and percentages were used. The data was then presented using tables, graphs and charts. Results: The study findings showed that to a large extent, environmental management of the production process and environmental policy were issues reported in the safaricom CSR report. In addition, climate protection and energy eco-efficiency were reported in the safaricom CSR reports to a low extent respectively. Furthermore, its practice of CSR was driven by a genuine concern for creating shareholders wealth (business case) as well as engagement and accountability. It was also observed that another motive for practicing CSR was PR based (striving to better than competitors). However, some of the challenges facing accounting for social responsibility (social accounting) were related to verifiability requirements, comparability requirements, training requirements, standardization requirements, and quantification requirements. Unique contribution to theory, practice and policy: The study recommended that Safaricom should maintain its trend for addressing corporate social responsibility issues and come up with measures that can be used to make social accounting in the firm to be less costly. The researcher recommended an investigative study to establish the level of usefulness of the CSR reports to various users. In addition, a correlation and a regression study explaining the relationship between CSR and firms financial performance would be in order.","PeriodicalId":47122,"journal":{"name":"International Journal of Accounting","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2016-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79989709","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":"Culture and Cost Stickiness: A Cross-country Study","authors":"Karen A Kitching, R. Mashruwala, Mikhail Pevzner","doi":"10.2139/SSRN.2379776","DOIUrl":"https://doi.org/10.2139/SSRN.2379776","url":null,"abstract":"In this study, we examine the effect of national culture on managerial decision-making through the lens of cost stickiness. Recent studies document that managerial discretion in adjusting resources leads to costs that are “sticky” in that costs respond less to decreases in activity than to increases in activity. We analyze how different dimensions of societal culture explain cross-country variation in cost stickiness. Using a sample of firms from 39 countries, we find that cost stickiness is less pronounced in countries with higher uncertainty avoidance, masculinity, and long-term orientation. Our findings support the proposition that culture affects resource management decisions made by managers and, in doing so, our study makes a significant contribution in understanding differences in sticky cost behavior observed across countries.","PeriodicalId":47122,"journal":{"name":"International Journal of Accounting","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2016-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68159810","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 Dark Side of Mandatory IFRS Adoption: Does IFRS Adoption Deteriorate Accrual Reliability?","authors":"Jeong‐Bon Kim, Haina Shi, X. Zhu","doi":"10.2139/ssrn.2763988","DOIUrl":"https://doi.org/10.2139/ssrn.2763988","url":null,"abstract":"We examine a potential informational cost of adopting the International Financial Reporting Standards (IFRS). Using a difference-in-differences approach, we find that mandatory IFRS adoption leads to a significant decrease in accrual reliability. We also find that this negative relation between IFRS adoption and accrual reliability is more pronounced for firms (a) holding more financial instruments and (b) domiciled in jurisdictions with weak institutional features. The above findings are robust to alternative sampling and an extended sample period. Further analysis shows that reduced accrual reliability reflects a trade-off with increased value relevance and that outside investors fail to understand the IFRS-induced reductions in accrual reliability.","PeriodicalId":47122,"journal":{"name":"International Journal of Accounting","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2016-04-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68300732","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":"WITHDRAWN: Further evidence on the usefulness of cash flow components for forecasting future cash flows","authors":"Shadi Farshadfar, R. Monem","doi":"10.1016/J.INTACC.2012.10.006","DOIUrl":"https://doi.org/10.1016/J.INTACC.2012.10.006","url":null,"abstract":"","PeriodicalId":47122,"journal":{"name":"International Journal of Accounting","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2012-11-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/J.INTACC.2012.10.006","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"54423894","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":"Building a research model for internal auditing : Insights from literature and theory specification cases","authors":"Gerrit Sarens, I. Beelde","doi":"10.1504/IJAAPE.2006.011206","DOIUrl":"https://doi.org/10.1504/IJAAPE.2006.011206","url":null,"abstract":"This study identifies three organisational variables that have an influence on internal auditing practices and specifies how each of them can exert its influence. This study is based on a literature review, combined with insights from theory specification cases; and contributes to the literature by developing a specific and structured research model. The extent to which internal auditing practices are focused on the provision of assurance, the formulation of recommendations, or the performance of separate consulting activities is influenced by: the internal audit clients; the organisational support for internal audit; the status of the internal control system.","PeriodicalId":47122,"journal":{"name":"International Journal of Accounting","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2006-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1504/IJAAPE.2006.011206","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66766112","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":"Applying International Accounting Standards: David Cairns with Brian Creighton and Anne Daniels, Tolley LexisNexis, 3rd ed., 2002, xxxi+1178 pp","authors":"M. Hoogendoorn","doi":"10.1016/J.INTACC.2003.12.005","DOIUrl":"https://doi.org/10.1016/J.INTACC.2003.12.005","url":null,"abstract":"","PeriodicalId":47122,"journal":{"name":"International Journal of Accounting","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2004-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/J.INTACC.2003.12.005","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"54415829","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":"Following the Money—The Enron Failure and the State of Corporate Disclosure: George Benston, Michael Bromwich, Robert E. Litans and Alfred Wagenhofer, AEI-Brookings Joint Center for Regulatory Studies, Washington, DC, 2003; ix+126 pp.","authors":"E. Comiskey","doi":"10.1016/J.INTACC.2003.12.006","DOIUrl":"https://doi.org/10.1016/J.INTACC.2003.12.006","url":null,"abstract":"","PeriodicalId":47122,"journal":{"name":"International Journal of Accounting","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2004-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/J.INTACC.2003.12.006","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"54415885","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":"Building Public Trust, the Future of Corporate Reporting: by Samuel A. DiPiazza Jr. and Robert G. Eccles, John Wiley & Sons, Inc., New York, 2002, xx+188 pp","authors":"Michael H. Granof","doi":"10.1016/S0020-7063(03)00050-5","DOIUrl":"https://doi.org/10.1016/S0020-7063(03)00050-5","url":null,"abstract":"","PeriodicalId":47122,"journal":{"name":"International Journal of Accounting","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2003-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S0020-7063(03)00050-5","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"55836289","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}