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Discussion of “How Does Culture Impinge Upon Managers’ Demeanor of Earnings Management? Evidence From Cross-Country Analysis” “文化如何影响管理者的盈余管理行为?”来自跨国分析的证据”
IF 2
International Journal of Accounting Pub Date : 2021-04-16 DOI: 10.1142/S1094406021800068
S. Radhakrishnan, S. Janakiraman
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引用次数: 0
A Reply to the Discussion of “How Does Culture Impinge Upon Managers’ Demeanor of Earnings Management? Evidence From Cross-Country Analysis” 对“文化如何影响管理者盈余管理行为”讨论的回答?来自跨国分析的证据”
IF 2
International Journal of Accounting Pub Date : 2021-03-31 DOI: 10.1142/S109440602180007X
Paul Chaney, S. Lodh, M. Nandy
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引用次数: 0
Discussion of “The Quality of Mandatory Nonfinancial Risk Disclosures and the Moderating Effect of Audit Firm and Partner Characteristics” “强制性非财务风险披露质量与审计事务所、合伙人特征的调节效应”探讨
IF 2
International Journal of Accounting Pub Date : 2021-03-24 DOI: 10.1142/S1094406021800044
D. Hay
{"title":"Discussion of “The Quality of Mandatory Nonfinancial Risk Disclosures and the Moderating Effect of Audit Firm and Partner Characteristics”","authors":"D. Hay","doi":"10.1142/S1094406021800044","DOIUrl":"https://doi.org/10.1142/S1094406021800044","url":null,"abstract":"The paper on mandatory nonfinancial risk disclosures and the effect of auditor characteristics examines a topical issue and finds unexpected results. It finds that there is no overall Big 4 effect, but that some of the Big 4 audit firms are associated with a higher quality of risk disclosure. Audit partners with wider experience, and female auditors, are associated with better risk disclosure. I review the paper, applying a predictive validity model. I suggest areas where research on this issue could be further developed.","PeriodicalId":47122,"journal":{"name":"International Journal of Accounting","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2021-03-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44342996","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: 1
Firm Informativeness, Information Environment, and Accounting Quality in Emerging Countries 新兴国家企业信息化、信息环境与会计质量
IF 2
International Journal of Accounting Pub Date : 2021-03-01 DOI: 10.1142/s1094406021500049
Orleans Silva Martins, L. Barros
{"title":"Firm Informativeness, Information Environment, and Accounting Quality in Emerging Countries","authors":"Orleans Silva Martins, L. Barros","doi":"10.1142/s1094406021500049","DOIUrl":"https://doi.org/10.1142/s1094406021500049","url":null,"abstract":"Using standard proxies for accounting quality, with a focus on earnings persistence and earnings management, we examine how the association between firm-level informativeness and accounting quality varies according to the quality of the country-level information environment. Our sample comprises over 15,000 publicly traded firms from 21 countries included in the Morgan Stanley Capital International (MSCI) Emerging Markets Index, between the years 2000 and 2016. Using novel proxies that aggregate several firm- or country-level characteristics associated with lower information asymmetry or higher-quality information environment, we find that in emerging markets with weaker information environments, the positive association between firm-level informativeness and accounting quality is more pronounced, suggesting that greater firm-level informativeness may partially compensate for weaker country-level institutions. Consistent with the substitution effect, we also document that the positive association between firm-level informativeness and stock market performance is greater in emerging countries with weaker information environments.","PeriodicalId":47122,"journal":{"name":"International Journal of Accounting","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48633173","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: 10
The Role of Information Environment in Affecting Accounting Quality: Thoughts on a Cross-Country and Cross-Level Study 信息环境对会计质量的影响:一个跨国、跨层次研究的思考
IF 2
International Journal of Accounting Pub Date : 2021-01-23 DOI: 10.1142/S1094406021800020
Minyue Dong
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引用次数: 0
Book Review 书评
IF 2
International Journal of Accounting Pub Date : 2021-01-20 DOI: 10.1142/s1094406021800032
Noah P. Barsky
{"title":"Book Review","authors":"Noah P. Barsky","doi":"10.1142/s1094406021800032","DOIUrl":"https://doi.org/10.1142/s1094406021800032","url":null,"abstract":"","PeriodicalId":47122,"journal":{"name":"International Journal of Accounting","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2021-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44569172","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
Bridging Accounting and Corporate Governance: New Avenues of Research 衔接会计与公司治理:新的研究途径
IF 2
International Journal of Accounting Pub Date : 2021-01-08 DOI: 10.1142/S1094406021800019
Ruth V. Aguilera, Kurt A. Desender, Mónica López-Puertas Lamy
{"title":"Bridging Accounting and Corporate Governance: New Avenues of Research","authors":"Ruth V. Aguilera, Kurt A. Desender, Mónica López-Puertas Lamy","doi":"10.1142/S1094406021800019","DOIUrl":"https://doi.org/10.1142/S1094406021800019","url":null,"abstract":"This paper draws on the articles in the Forum on Corporate Governance to discuss how corporate governance and accounting research complement each other well in explaining how companies are governed...","PeriodicalId":47122,"journal":{"name":"International Journal of Accounting","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2021-01-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43967657","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: 1
On Adoptions of IFRS by Jurisdictions 论司法管辖区对《国际财务报告准则》的采用
IF 2
International Journal of Accounting Pub Date : 2020-12-24 DOI: 10.1142/s1094406022800014
C. Nobes
{"title":"On Adoptions of IFRS by Jurisdictions","authors":"C. Nobes","doi":"10.1142/s1094406022800014","DOIUrl":"https://doi.org/10.1142/s1094406022800014","url":null,"abstract":"Elsewhere in this issue, Song and Trimble (in press; hereafter ST) present proposals for a method of classifying jurisdictions by the degree to which they have adopted IFRS. ST apply the method to many jurisdictions over 30 years. This classification can be useful to both qualitative and quantitative researchers. As ST suggest, the classification will need to be kept up to date. In that context, this commissioned paper discusses possible enhancements to their method. I suggest that ST’s tables are too ambitious in trying to cover six dimensions: country, year, type of GAAP, range of firms covered, whether the GAAP is required or merely permitted, and the degree of compliance by firms. I would reduce ST’s 13 IFRS statuses to five types of GAAP.","PeriodicalId":47122,"journal":{"name":"International Journal of Accounting","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2020-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42681707","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: 2
The Historical and Current Status of Global IFRS Adoption: Obstacles and Opportunities for Researchers 全球采用国际财务报告准则的历史和现状:研究人员面临的障碍和机遇
IF 2
International Journal of Accounting Pub Date : 2020-12-16 DOI: 10.1142/s1094406022500019
Xiaoxiao Song, Madeline Trimble
{"title":"The Historical and Current Status of Global IFRS Adoption: Obstacles and Opportunities for Researchers","authors":"Xiaoxiao Song, Madeline Trimble","doi":"10.1142/s1094406022500019","DOIUrl":"https://doi.org/10.1142/s1094406022500019","url":null,"abstract":"The number of countries that have adopted International Financial Reporting Standards (IFRS) in some form has grown each year. However, the existing literature generally ignores the varied types and the complex timing of IFRS adoption. Our paper provides a cross-reference of IFRS adoption dates and types for 195 countries and territories around the world. This definitive data, including an extensive online dataset, was developed to help researchers better identify IFRS adoption events in the samples used in their empirical studies. Additionally, we highlight potential challenges in identifying IFRS adoption types and dates as well as provide areas of future research that can benefit from our dataset, which can be accessed online https://about.illinoisstate.edu/mktrimb/song-trimble-2022-dataset/ .","PeriodicalId":47122,"journal":{"name":"International Journal of Accounting","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2020-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46136174","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: 13
Author Index Volume 55 (2020) 作者索引第55卷（2020）
IF 2
International Journal of Accounting Pub Date : 2020-12-01 DOI: 10.1142/s1094406020990012
{"title":"Author Index Volume 55 (2020)","authors":"","doi":"10.1142/s1094406020990012","DOIUrl":"https://doi.org/10.1142/s1094406020990012","url":null,"abstract":"","PeriodicalId":47122,"journal":{"name":"International Journal of Accounting","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44953898","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
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