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Employees’ perception of management control systems as a threat: effects on deliberate ignorance and workplace deviance 员工将管理控制系统视为威胁的感知:对故意忽视和工作场所偏差的影响
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2022-11-16 DOI: 10.1080/01559982.2022.2140500
Ernesto Lopez-Valeiras, Jacobo Gomez-Conde, D. Naranjo-Gil, Ricardo Malagueño
{"title":"Employees’ perception of management control systems as a threat: effects on deliberate ignorance and workplace deviance","authors":"Ernesto Lopez-Valeiras, Jacobo Gomez-Conde, D. Naranjo-Gil, Ricardo Malagueño","doi":"10.1080/01559982.2022.2140500","DOIUrl":"https://doi.org/10.1080/01559982.2022.2140500","url":null,"abstract":"","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"14 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2022-11-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72795655","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
UK public sector fiscal reporting: clear and contradictory 英国公共部门财政报告:清晰而矛盾
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2022-11-09 DOI: 10.1080/01559982.2022.2133339
Elaine Stewart, Ciaran Connolly
{"title":"UK public sector fiscal reporting: clear and contradictory","authors":"Elaine Stewart, Ciaran Connolly","doi":"10.1080/01559982.2022.2133339","DOIUrl":"https://doi.org/10.1080/01559982.2022.2133339","url":null,"abstract":"","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"75 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2022-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76487929","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Costs and benefits of mandatory audit firm rotation: initial engagement experience of audit committee chairs and engagement partners 强制性审计事务所轮岗的成本与收益:审计委员会主席和审计业务合伙人的初始审计业务经验
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2022-10-27 DOI: 10.1080/01559982.2022.2130812
Michael Harber, Alan J. Duboisée de Ricquebourg, W. Maroun
{"title":"Costs and benefits of mandatory audit firm rotation: initial engagement experience of audit committee chairs and engagement partners","authors":"Michael Harber, Alan J. Duboisée de Ricquebourg, W. Maroun","doi":"10.1080/01559982.2022.2130812","DOIUrl":"https://doi.org/10.1080/01559982.2022.2130812","url":null,"abstract":"","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"35 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2022-10-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83220336","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Additional thoughts on the implementation of the International Public Sector Accounting Standards in Europe – a commentary 关于在欧洲实施国际公共部门会计准则的补充思考-评论
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2022-09-22 DOI: 10.1080/01559982.2022.2125606
Jens Heiling
{"title":"Additional thoughts on the implementation of the International Public Sector Accounting Standards in Europe – a commentary","authors":"Jens Heiling","doi":"10.1080/01559982.2022.2125606","DOIUrl":"https://doi.org/10.1080/01559982.2022.2125606","url":null,"abstract":"","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"12 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2022-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88319450","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
How does mandatory IFRS adoption affect tax planning decision? Evidence from tax avoidance distributions 强制性采用国际财务报告准则如何影响税务筹划决策?来自避税分配的证据
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2022-08-09 DOI: 10.1080/01559982.2022.2106850
Hongyan Sun, Chi Zhang, Jiahang Zhang, Xu Zhang
{"title":"How does mandatory IFRS adoption affect tax planning decision? Evidence from tax avoidance distributions","authors":"Hongyan Sun, Chi Zhang, Jiahang Zhang, Xu Zhang","doi":"10.1080/01559982.2022.2106850","DOIUrl":"https://doi.org/10.1080/01559982.2022.2106850","url":null,"abstract":"","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"55 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2022-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76756153","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
The introduction of anti-tax evasion legislation in Thailand: an institutional theoretical perspective 泰国反逃税立法介绍:制度理论视角
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2022-07-04 DOI: 10.1080/01559982.2022.2092813
Vorakanlaya Natpraypant, Norin Arshed, D. Power
{"title":"The introduction of anti-tax evasion legislation in Thailand: an institutional theoretical perspective","authors":"Vorakanlaya Natpraypant, Norin Arshed, D. Power","doi":"10.1080/01559982.2022.2092813","DOIUrl":"https://doi.org/10.1080/01559982.2022.2092813","url":null,"abstract":"On 26 April 2016, Thailand introduced new tax evasion legislation which was enacted by Parliament in April 2017. The Act amended previous anti-money laundering legislation, transferred prosecution of serious tax evasion cases from the Revenue Department to an anti-money laundering unit and permitted the seizure of an accused ’ s assets once criminal proceedings had been initiated. Drawing on institutional theory, our study examines why this legislation was introduced. It focusses on the formal institutions and legitimacy. Speci fi cally, it reports on 35 interviews with a range of stakeholders to ascertain their views about the reasons behind this legal change. The results suggest that external and internal legitimacy concerns acted as catalysts for the change. These results have practical implications for those investigating the issue of tax evasion and policy implications for those examining whether legislation will impact the incidence of tax evasion within a country.","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"11 3 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2022-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82905168","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Reflexive deliberations of family directors on corporate board reforms: publicly listed family firms in an emerging economy 家族董事对公司董事会改革的反思:新兴经济体中的公开上市家族企业
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2022-07-04 DOI: 10.1080/01559982.2022.2091728
Shaila Ahmed, Shahzad Uddin
{"title":"Reflexive deliberations of family directors on corporate board reforms: publicly listed family firms in an emerging economy","authors":"Shaila Ahmed, Shahzad Uddin","doi":"10.1080/01559982.2022.2091728","DOIUrl":"https://doi.org/10.1080/01559982.2022.2091728","url":null,"abstract":"","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"111 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2022-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77878838","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
The entanglement of accounting goodwill: Einstein’s “spooky action at a distance” 会计商誉的纠缠:爱因斯坦的“幽灵般的超距作用”
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2022-06-23 DOI: 10.1080/01559982.2022.2089319
Kleber Vasconcellos de Oliveira, Paulo Roberto Barbosa Lustosa
{"title":"The entanglement of accounting goodwill: Einstein’s “spooky action at a distance”","authors":"Kleber Vasconcellos de Oliveira, Paulo Roberto Barbosa Lustosa","doi":"10.1080/01559982.2022.2089319","DOIUrl":"https://doi.org/10.1080/01559982.2022.2089319","url":null,"abstract":"<p><b>ABSTRACT</b></p><p>The idea of applying quantum physics concepts or methods to economic and/or social phenomena is not new. Quantum mechanics is increasingly entering the social world as a means of helping to explain social phenomena. This article extends this approach to the accounting field, to explore the economic nature of goodwill. After reviewing Barad’s concept of agential realism, we develop a quantum interpretation and present a new conceptual approach to accounting goodwill. In this theory-building exercise we discuss quantum concepts such as entanglement, diffraction and intra-action to propose a physical and economic inseparability between goodwill and other company assets. We maintain that intangible capital (goodwill) and physical capital are “entangled”, and this entanglement forms the company’s economic value. Unlike Einstein, we conclude that the entanglement of physical capital and intangible capital through intra-action is not “spooky action at a distance” but a form of wealth creation (or wealth destruction) in companies.</p>","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"77 7 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2022-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138530267","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The influence of foreign institutional investors on audit fees: evidence from Chinese listed firms 境外机构投资者对审计费用的影响:来自中国上市公司的证据
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2022-05-13 DOI: 10.1080/01559982.2022.2071183
Zhe Li, Bo Wang
{"title":"The influence of foreign institutional investors on audit fees: evidence from Chinese listed firms","authors":"Zhe Li, Bo Wang","doi":"10.1080/01559982.2022.2071183","DOIUrl":"https://doi.org/10.1080/01559982.2022.2071183","url":null,"abstract":"","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"28 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2022-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85225083","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
On the use of framing strategies by the Big Four accounting firms: bringing sustainability risks into the mainstream 四大会计师事务所框架策略的使用:将可持续性风险纳入主流
IF 3.1 4区 管理学
Accounting Forum Pub Date : 2022-05-10 DOI: 10.1080/01559982.2022.2066403
Michelle Rodrigue, D. Diouf, Y. Gendron
{"title":"On the use of framing strategies by the Big Four accounting firms: bringing sustainability risks into the mainstream","authors":"Michelle Rodrigue, D. Diouf, Y. Gendron","doi":"10.1080/01559982.2022.2066403","DOIUrl":"https://doi.org/10.1080/01559982.2022.2066403","url":null,"abstract":"ABSTRACT This paper analyses the discourse that the Big Four accounting firms have promoted on the notion of sustainability risks, ultimately framing them as economical, technical, tractable and controllable. Drawing on Douglas and Wildavsky’s (1982) anthropological understanding regarding the construction of risk in modern society in combination with frame theory, we study how the Big Four's specialized publications frame sustainability risks and the magnitude of their consequences. Our analysis indicates that four framing strategies characterize the firms’ discourse: representing the Big Four as proactive knowledge producers; promoting quantification and measurability; fostering neoliberal policy-making and de-emotionalizing socio-environmental issues. We maintain that through these framing strategies, the wicked issues of sustainability are overly simplified, transposed into the conventional area of organizational economics, and therefore made manageable in the unbroken pursuit of corporate growth. In other words, the apparent aim is to take sustainability risks into a territory where corporate elites are in the habit of thinking and acting: the economic arena, as delimited by the boundaries of the organization. In so doing, the Big Four create a space for their role as business advisors, ensuring that their profitability is strengthened as companies seek professional help in establishing a meaningful control structure around (narrowly defined) sustainability risks. Instead of bringing sustainability risks into the purview of organizational controllability, we believe there is a crucial need to bring business organizations and the Big Four accounting firms into the purview of responsibility toward the planet.","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"3 1","pages":"416 - 440"},"PeriodicalIF":3.1,"publicationDate":"2022-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80501557","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
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