International Journal of Accounting最新文献

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Implications of Changes in GAAP for Business Combinations (and Goodwill) on Accounting and Finance Research 企业合并(和商誉)公认会计准则变化对会计和财务研究的影响
IF 2
International Journal of Accounting Pub Date : 2020-06-27 DOI: 10.1142/s1094406020500067
Paul Chaney, Rita Gunn, Debra C. Jeter
{"title":"Implications of Changes in GAAP for Business Combinations (and Goodwill) on Accounting and Finance Research","authors":"Paul Chaney, Rita Gunn, Debra C. Jeter","doi":"10.1142/s1094406020500067","DOIUrl":"https://doi.org/10.1142/s1094406020500067","url":null,"abstract":"The accounting standards related to mergers and acquisitions (M&A) have changed drastically in the past twenty years. In spite of significant debate and arguments that the proposed accounting chang...","PeriodicalId":47122,"journal":{"name":"International Journal of Accounting","volume":"55 1","pages":"2050006"},"PeriodicalIF":2.0,"publicationDate":"2020-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1142/s1094406020500067","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47246469","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
FACTORS THAT AFFECT TAX COMPLIANCE AMONG SMALL AND MEDIUM ENTERPRISES (SMES) IN LUSAKA, ZAMBIA 影响赞比亚卢萨卡中小企业纳税合规的因素
IF 2
International Journal of Accounting Pub Date : 2020-06-24 DOI: 10.47941/JACC.415
Mazwi Thabani, Eng Kasongo Mwale Richard
{"title":"FACTORS THAT AFFECT TAX COMPLIANCE AMONG SMALL AND MEDIUM ENTERPRISES (SMES) IN LUSAKA, ZAMBIA","authors":"Mazwi Thabani, Eng Kasongo Mwale Richard","doi":"10.47941/JACC.415","DOIUrl":"https://doi.org/10.47941/JACC.415","url":null,"abstract":"Purpose: Tax is an important stream of revenue for government’s development projects. However, tax compliance among SMEs is poor. Therefore, this study was conducted using SMEs in Lusaka, Zambia to evaluate and rank the factors that encourage non-compliance with tax obligation by SMEs. Methodology : The data analysis was done with the help of the statistical package for service solution (SPSS) and this hypothesis was tested with Microsoft Office Excel 2007 using the one sample z-test computed from the figures obtained in the summary statistics table. Findings: It was found that high tax rates and complex filing procedures are the most crucial factors causing non-compliance of SMEs. Other factors like multiple taxation and lack of proper enlightenment affect tax compliance among the SMEs interviewed only to a lesser extent. Unique contribution to theory, practice and policy: It is recommended that SMEs should be levied lower percentage of taxes to allow enough funds for business development and better chances of survival in a competitive market. The government should also consider increasing tax incentives such as exemptions and tax holidays as these will not only encourage voluntary compliance but also attract investors who are potential viable tax payers in the future.","PeriodicalId":47122,"journal":{"name":"International Journal of Accounting","volume":"38 1","pages":"1-14"},"PeriodicalIF":2.0,"publicationDate":"2020-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86203401","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: 5
Discussion of “Audit Firm Assessments of Cyber-Security Risk: Evidence from Audit Fees and SEC Comment Letters” 关于“审计公司对网络安全风险的评估:来自审计费用和SEC意见函的证据”的讨论
IF 2
International Journal of Accounting Pub Date : 2020-06-19 DOI: 10.1142/s1094406019500185
Aaron S. Yoon
{"title":"Discussion of “Audit Firm Assessments of Cyber-Security Risk: Evidence from Audit Fees and SEC Comment Letters”","authors":"Aaron S. Yoon","doi":"10.1142/s1094406019500185","DOIUrl":"https://doi.org/10.1142/s1094406019500185","url":null,"abstract":"The study by Rosati, Gogolin, and Lynn (in this issue) examines the impact of cyber-security incidents on audit fees. Using audit fee as a proxy for audit effort and risk, it takes 168 cyber-securi...","PeriodicalId":47122,"journal":{"name":"International Journal of Accounting","volume":"1 1","pages":"1950018"},"PeriodicalIF":2.0,"publicationDate":"2020-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1142/s1094406019500185","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42678377","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
Book Review 书评
IF 2
International Journal of Accounting Pub Date : 2020-06-01 DOI: 10.1142/s1094406020800025
Olga-Chara Pavlopoulou-Lelaki
{"title":"Book Review","authors":"Olga-Chara Pavlopoulou-Lelaki","doi":"10.1142/s1094406020800025","DOIUrl":"https://doi.org/10.1142/s1094406020800025","url":null,"abstract":"","PeriodicalId":47122,"journal":{"name":"International Journal of Accounting","volume":" ","pages":""},"PeriodicalIF":2.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43724095","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
The Value of Discretion in Africa: Evidence from Acquired Intangible Assets Under IFRS 3 非洲自由裁量权的价值:来自获得性无形资产的证据(IFRS 3
IF 2
International Journal of Accounting Pub Date : 2020-06-01 DOI: 10.1142/S1094406020500080
Abongeh A. Tunyi, Dimu Ehalaiye, Ernest Gyapong, C. Ntim
{"title":"The Value of Discretion in Africa: Evidence from Acquired Intangible Assets Under IFRS 3","authors":"Abongeh A. Tunyi, Dimu Ehalaiye, Ernest Gyapong, C. Ntim","doi":"10.1142/S1094406020500080","DOIUrl":"https://doi.org/10.1142/S1094406020500080","url":null,"abstract":"This paper examines the value of managerial discretion in financial reporting by exploring the value relevance of intangible assets acquired in business combinations (AIA) before and after the 2008 International Financial Reporting Standard (IFRS) 3 amendment. The 2008 IFRS 3 amendment gave managers the discretion to recognize previously unrecognized intangibles in the target firm, hence, we posit that if managerial discretion improves the quality of financial reporting, we should observe an increase in the value relevance of AIA after the amendment. Our empirical analysis is based on a dataset of 603 mergers announced between 2004 and 2016, across seven African countries. Consistent with our main hypothesis, we find that the value relevance of AIA, predominantly acquired goodwill (AGW), increased after the amendment, suggesting that managerial discretion improves the quality of financial information. Our results further show that the value of discretion is moderated by the underlying institutional quality, with the value relevance of AIA being greater in high-quality institutional contexts. Our findings are robust to alternative measures of AIA, alternative models for testing value relevance, and various controls for endogeneity. Overall, our findings have important implications for accounting standard-setters, governments, investors, and practitioners.","PeriodicalId":47122,"journal":{"name":"International Journal of Accounting","volume":" ","pages":""},"PeriodicalIF":2.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1142/S1094406020500080","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43555385","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: 15
Target Firm Earnings Management, Acquisition Premium, and Shareholder Gains 目标公司盈余管理、收购溢价和股东收益
IF 2
International Journal of Accounting Pub Date : 2020-06-01 DOI: 10.1142/S1094406020500092
Javeria Farooqi, S. Jory, T. Ngo
{"title":"Target Firm Earnings Management, Acquisition Premium, and Shareholder Gains","authors":"Javeria Farooqi, S. Jory, T. Ngo","doi":"10.1142/S1094406020500092","DOIUrl":"https://doi.org/10.1142/S1094406020500092","url":null,"abstract":"Using a sample of U.S. domestic deals from 1990 to 2016, we find that bidders adjust the amount of premium paid in mergers and acquisitions (M&As) based on the levels of earnings management at target firms. However, the way a firm manipulates earnings upward matters: earnings management via real activities manipulation is more detrimental than discretionary accruals. As a result, target firms that engage in real earnings management receive lower premiums in M&As, while accruals management has no effect on premiums. Correspondingly, we find that the targets’ M&A announcement-period cumulative abnormal returns are inversely related to their level of real earnings management, while the returns are not related to accruals management. Further analyses confirm that target shareholders’ wealth is not only driven by undervaluation, expected synergy, and managerial hubris, but also reflects bidders’ perception of the target firms’ earnings quality based on real earnings management.","PeriodicalId":47122,"journal":{"name":"International Journal of Accounting","volume":" ","pages":""},"PeriodicalIF":2.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1142/S1094406020500092","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49235102","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
Gender Differences in Executive Compensation on British Corporate Boards: the Role of Conditional Conservatism 英国公司董事会高管薪酬的性别差异:条件保守主义的作用
IF 2
International Journal of Accounting Pub Date : 2020-04-14 DOI: 10.1142/S109440602050002X
H. Al‐Shaer, Mostafa Harakeh
{"title":"Gender Differences in Executive Compensation on British Corporate Boards: the Role of Conditional Conservatism","authors":"H. Al‐Shaer, Mostafa Harakeh","doi":"10.1142/S109440602050002X","DOIUrl":"https://doi.org/10.1142/S109440602050002X","url":null,"abstract":"We exploit the effectiveness of the [Davies Report (2011). Women on Boards. London: Department for Business, Innovation & Skills], which urged FTSE 350 companies to increase female representation o...","PeriodicalId":47122,"journal":{"name":"International Journal of Accounting","volume":"55 1","pages":"2050002"},"PeriodicalIF":2.0,"publicationDate":"2020-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1142/S109440602050002X","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47246876","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: 16
The Relationship Between Gender Diversity and Employee Representation at the Board Level and Non-Financial Performance: A Cross-Country Study 性别多样性、董事会员工代表与非财务绩效的关系:一项跨国研究
IF 2
International Journal of Accounting Pub Date : 2020-04-14 DOI: 10.1142/s1094406020500018
K. Lopatta, Katarina Böttcher, Sumit K. Lodhia, S. A. Tideman
{"title":"The Relationship Between Gender Diversity and Employee Representation at the Board Level and Non-Financial Performance: A Cross-Country Study","authors":"K. Lopatta, Katarina Böttcher, Sumit K. Lodhia, S. A. Tideman","doi":"10.1142/s1094406020500018","DOIUrl":"https://doi.org/10.1142/s1094406020500018","url":null,"abstract":"This paper examines the relationship between the presence of employee representatives and female directors at the board level and a firm’s environmental and corporate social responsibility (CSR) pe...","PeriodicalId":47122,"journal":{"name":"International Journal of Accounting","volume":"55 1","pages":"2050001"},"PeriodicalIF":2.0,"publicationDate":"2020-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1142/s1094406020500018","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48387198","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: 16
Data Analytics for Accounting International 国际会计数据分析
IF 2
International Journal of Accounting Pub Date : 2020-04-14 DOI: 10.1142/S1094406020800013
C. Beuselinck
{"title":"Data Analytics for Accounting International","authors":"C. Beuselinck","doi":"10.1142/S1094406020800013","DOIUrl":"https://doi.org/10.1142/S1094406020800013","url":null,"abstract":"","PeriodicalId":47122,"journal":{"name":"International Journal of Accounting","volume":"55 1","pages":"2080001"},"PeriodicalIF":2.0,"publicationDate":"2020-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1142/S1094406020800013","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42929376","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
Accounting Regulations and IFRS Adoption in Francophone North African Countries: The Experience of Algeria, Morocco, and Tunisia 北非法语国家会计法规与国际财务报告准则的采用:阿尔及利亚、摩洛哥和突尼斯的经验
IF 2
International Journal of Accounting Pub Date : 2020-03-10 DOI: 10.1142/s1094406020500043
Hichem Khlif, Kamran Ahmed, M. Alam
{"title":"Accounting Regulations and IFRS Adoption in Francophone North African Countries: The Experience of Algeria, Morocco, and Tunisia","authors":"Hichem Khlif, Kamran Ahmed, M. Alam","doi":"10.1142/s1094406020500043","DOIUrl":"https://doi.org/10.1142/s1094406020500043","url":null,"abstract":"This paper traces the historical developments of accounting regulations in Algeria, Morocco, and Tunisia and uses institutional theory to identify factors affecting International Financial Reporting Standards (IFRS) adoption as the national accounting standards in these countries. We find that the extent of convergence with IFRS in Algeria is higher compared to Morocco and Tunisia. This has been mostly due to greater foreign investor flows from Western countries in Algeria during the last decade, the dominant position of international Big-4 audit firms, and strong trade relationship of Algeria with the European Union (EU) compared with Morocco and Tunisia. We discuss the main challenges faced by these three countries in converging toward IFRS. These are underdeveloped equity markets, switching from French fiscal-oriented accounting systems to Anglo-Saxon accounting systems, and are characterized by lack of knowledge of principles-based IFRS by local professional accountants. Moreover, the convergence with IFRS in these countries is confronted by the prevailing small and medium-sized firms in the economic environment, difficulty in fair-value measurement in these settings, and the cost of convergence for companies. Our study has policy implications for those countries sharing similarities with these settings and have undertaken steps to implement IFRS.","PeriodicalId":47122,"journal":{"name":"International Journal of Accounting","volume":"55 1","pages":"2050004"},"PeriodicalIF":2.0,"publicationDate":"2020-03-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1142/s1094406020500043","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44169405","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: 15
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