International Journal of Accounting最新文献_第7页

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

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":null,"pages":null},"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

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

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":null,"pages":null},"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

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

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

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

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":null,"pages":null},"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