British Accounting Review最新文献_第6页

The effect of big data-driven tax enforcement on audit pricing: Evidence from China 大数据驱动的税务执法对审计定价的影响：来自中国的证据

IF 9.4 3区管理学

British Accounting Review Pub Date : 2026-01-01 Epub Date: 2024-11-28 DOI: 10.1016/j.bar.2024.101531

Xiting Wu , Sammy Xiaoyan Ying , Jiaxing You , Xiaochun Wu , Huiying Wu

{"title":"The effect of big data-driven tax enforcement on audit pricing: Evidence from China","authors":"Xiting Wu , Sammy Xiaoyan Ying , Jiaxing You , Xiaochun Wu , Huiying Wu","doi":"10.1016/j.bar.2024.101531","DOIUrl":"10.1016/j.bar.2024.101531","url":null,"abstract":"<div><div>Over the past few decades, the Chinese government has implemented a series of tax<span><span> system reforms, namely, the Golden Tax Project (GTP), to use information technology to enhance tax<span><span> administration. Taking advantage of the staggered implementation of phase III of the GTP from 2013 to 2016, we use a difference-in-differences design to examine whether strengthened tax enforcement impacts audit pricing. Using a sample of 2751 companies listed on Chinese stock exchanges from 2007 to 2016, we test and find support for our hypothesis that the implementation of GTP III leads to a reduction in </span>audit fees. We predict that GTP III decreases audit risks by improving </span></span>corporate tax<span> compliance and information transparency, which in turn reduces audit fees. Consistent with our prediction, the results show that the implementation of GTP III is associated with improved tax compliance (proxied by reduced tax avoidance and negative tax-related media coverage) and with improved information transparency (measured by reduced earnings management and analyst forecast errors). Our further analyses show that the effect of GTP III on audit pricing is more pronounced for companies in regions with higher fiscal pressure, worse tax compliance environment, and more severe corruption<span>. Furthermore, the effect is strengthened when auditors are from a Big 4 firm, have more experience, and have experience in the high-tech industries. Moreover, business complexity, industry competition, and business uncertainty attenuate the effect of GTP III on audit pricing. Overall, this study suggests that tax enforcement has an important impact on auditor behavior, with benefits extending beyond enhanced tax compliance.</span></span></span></div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"58 1","pages":"Article 101531"},"PeriodicalIF":9.4,"publicationDate":"2026-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145963217","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"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

Nurturing diversity in accounting through “Queering” accounting pedagogy 通过 "同性恋 "会计教学法培养会计多样性

IF 9.4 3区管理学

British Accounting Review Pub Date : 2026-01-01 Epub Date: 2024-11-04 DOI: 10.1016/j.bar.2024.101516

Lisa Powell , Alessandro Ghio , Nicholas McGuigan

{"title":"Nurturing diversity in accounting through “Queering” accounting pedagogy","authors":"Lisa Powell , Alessandro Ghio , Nicholas McGuigan","doi":"10.1016/j.bar.2024.101516","DOIUrl":"10.1016/j.bar.2024.101516","url":null,"abstract":"<div><div>This article suggests new possibilities to nurture diversity, disrupt heteronormativity and create space for voices of LGBTIQA+ people in accounting. Whilst past research focuses on and challenges heteronormativity in the accounting workplace, we argue that accounting education plays a key role in shaping sexual norms in accounting. We begin by providing insights into how current accounting education largely neglects LGBTIQA+ perspectives, shaping a discourse around sexuality that reflects heteronormative accounting workplaces. We then build upon the theoretical backdrop of queer theory and critical pedagogy to develop LGBTIQA+ perspectives in accounting education. In doing so, we conceptually advance five lenses through which to design modes of education based on queer pedagogy. These lenses include question and deconstruction of normality, critical reflexivity, discomfort, imagination, and activism. Queering accounting pedagogy in this way can assist educators and students in addressing the concealment of LGBTIQA+ perspectives, thereby critically challenging the hidden curriculum of heteronormativity in accounting. The paper concludes by contending that queering accounting pedagogy can bring possibilities for broader classroom inquiry, democratic participation, social justice, meaningful dialogue, and mutually respectful educational practices in accounting.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"58 1","pages":"Article 101516"},"PeriodicalIF":9.4,"publicationDate":"2026-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142637391","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"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

Narcissistic audit committee chairs and the quality of non-IFRS disclosures 自恋的审计委员会主席与非国际财务报告准则披露的质量

IF 9.4 3区管理学

British Accounting Review Pub Date : 2026-01-01 Epub Date: 2025-03-06 DOI: 10.1016/j.bar.2025.101622

Jinghan Guan , Alaa Mansour Zalata , Pingli Li

引用次数: 0

Language diversity, social trust, and corporate environmental performance 语言多样性、社会信任和企业环境绩效

IF 9.4 3区管理学

British Accounting Review Pub Date : 2026-01-01 Epub Date: 2025-02-05 DOI: 10.1016/j.bar.2025.101589

Xin Cui , Shengnan Li , Jing Liao , John W. Goodell , Yueshan Li

引用次数: 0

The Academic Legacy of Professor Michael John Jones (1953–2023): Accounting narratives, financial graphs, medieval accounting history and accounting for biodiversity 迈克尔·约翰·琼斯教授的学术遗产（1953-2023）：会计叙述、财务图表、中世纪会计史和生物多样性会计

IF 9.4 3区管理学

British Accounting Review Pub Date : 2026-01-01 Epub Date: 2025-12-08 DOI: 10.1016/j.bar.2025.101810

Rhoda Brown , Silvia Gaia , Richard Slack

引用次数: 0

Public value disclosure by Brazilian federal universities 巴西联邦大学的公共价值披露

IF 9.4 3区管理学

British Accounting Review Pub Date : 2026-01-01 Epub Date: 2025-02-04 DOI: 10.1016/j.bar.2025.101587

Evelyze Cruz Dallagnol, Henrique Portulhak

{"title":"Public value disclosure by Brazilian federal universities","authors":"Evelyze Cruz Dallagnol, Henrique Portulhak","doi":"10.1016/j.bar.2025.101587","DOIUrl":"10.1016/j.bar.2025.101587","url":null,"abstract":"<div><div>This research analysed Brazilian Federal Universities to investigate the determinants of the public value disclosure. Based on the Public Value Disclosure Index, the Management Reports of 65 Brazilian universities were subjected to a content analysis to measure the level of public value disclosure, both in general and for each perspective of the public value strategic triangle. Beta regression was then applied to the index results to identify the determinants of the level of disclosure. The results converge with previous studies on the low disclosure of items related to the Legitimacy and Support perspective and the high disclosure of Operational Capacity indicators. The similar behaviour to developed countries can be explained by the strong influence of coercive isomorphism instruments, evidenced both in the disclosure of items related to public value and in the disclosure format. The quantitative analysis emphasises that financial efficiency, in terms of lower cost per student, and better governance, in terms of leadership, strategy and control, have an impact on the level of public value disclosure. This study contributes by highlighting the importance of developing specific guidelines as an effective strategy for better adapting public value disclosure to contemporary requirements of transparency and accountability.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"58 1","pages":"Article 101587"},"PeriodicalIF":9.4,"publicationDate":"2026-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143418535","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"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

Information sharing and loan outcome: Evidence from CEO/CFO-bank links 信息共享和贷款结果：来自首席执行官/首席财务官与银行联系的证据

IF 9.4 3区管理学

British Accounting Review Pub Date : 2025-11-01 Epub Date: 2025-05-21 DOI: 10.1016/j.bar.2025.101686

Jamie Yixing Tong , Yujie Wang , Yi Xiang , Feida Frank Zhang

引用次数: 0

The (non)enactment of intelligent accountability through stakeholder engagement: A micro-processual perspective 通过利益相关者参与制定（非）智能问责制：微观过程视角

IF 9.4 3区管理学

British Accounting Review Pub Date : 2025-11-01 Epub Date: 2025-02-06 DOI: 10.1016/j.bar.2025.101590

Lara Bianchi , Emilio Passetti , Massimo Contrafatto

引用次数: 0

Performance management, metric quality, and trust: Survey evidence from healthcare organizations 绩效管理、指标质量和信任：来自医疗机构的调查证据

IF 9.4 3区管理学

British Accounting Review Pub Date : 2025-11-01 Epub Date: 2024-10-16 DOI: 10.1016/j.bar.2024.101511

Hilco J. van Elten, Berend van der Kolk

{"title":"Performance management, metric quality, and trust: Survey evidence from healthcare organizations","authors":"Hilco J. van Elten, Berend van der Kolk","doi":"10.1016/j.bar.2024.101511","DOIUrl":"10.1016/j.bar.2024.101511","url":null,"abstract":"<div><div>We examine the impact of performance management (PM) and metric quality on trust and performance in healthcare organizations. Prior research found that PM can elicit feelings of distrust, as healthcare professionals can perceive control as curbing their autonomy. We examine whether the quality of metrics (i.e., their accuracy, sensitivity, and verifiability) can help PM to enhance interpersonal trust in healthcare settings. We mobilize self-determination theory (SDT) and argue that PM using high-quality metrics can address managers' needs for competence and autonomy, which in turn can impact interpersonal trust and unit performance. Using survey data from 152 middle managers in healthcare settings, we find that metric quality moderates the relationship between PM and interpersonal trust, which is subsequently positively linked with unit performance. Also, we find that action control and cultural control are positively associated with interpersonal trust. We complement literature on the control-trust nexus by highlighting the importance of metric quality, and by showing which forms of control can be instrumental in creating a high-trust work environment.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"57 6","pages":"Article 101511"},"PeriodicalIF":9.4,"publicationDate":"2025-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142637394","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"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

Earnings management in local government healthcare reporting: Financial distress vs. peer influence? 地方政府医疗保健报告中的收益管理：财务困境与同行影响？

IF 9.4 3区管理学

British Accounting Review Pub Date : 2025-11-01 Epub Date: 2024-11-23 DOI: 10.1016/j.bar.2024.101529

Jaana Kettunen , Pasi Leppänen , Hannu Ojala , Jani Saastamoinen

引用次数: 0