Journal of Accounting and Public Policy最新文献

Does the tax deductibility of interest affect financial reporting? 利息的可抵税性是否影响财务报告？

IF 3.3 3区管理学

Journal of Accounting and Public Policy Pub Date : 2025-07-23 DOI: 10.1016/j.jaccpubpol.2025.107339

Shawn X. Huang , Kenneth J. Klassen , Kaishu Wu

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引用次数: 0

Negative interest rates and corporate tax behavior in banks 负利率与银行公司税行为

IF 3.3 3区管理学

Journal of Accounting and Public Policy Pub Date : 2025-07-22 DOI: 10.1016/j.jaccpubpol.2025.107337

Alexander Edwards , Michael Marin , Yuchen Wu

引用次数: 0

Determinants and market consequences of audit partner changes after restatements 重述后审计合伙人变更的决定因素和市场后果

IF 3.3 3区管理学

Journal of Accounting and Public Policy Pub Date : 2025-07-01 DOI: 10.1016/j.jaccpubpol.2025.107335

James G. Lawson, Daniel A. Street

引用次数: 0

Public and private enforcement of non-GAAP reporting 非公认会计准则报告的公共和私人执行

IF 3.3 3区管理学

Journal of Accounting and Public Policy Pub Date : 2025-07-01 DOI: 10.1016/j.jaccpubpol.2025.107338

Dain C. Donelson , Antonis Kartapanis , Colin Q. Koutney , Chris X. Zhao

引用次数: 0

The influence of team consensus and inclusive climate on junior auditors’ conformity and risk assessment sharing 团队共识与包容氛围对初级审核员符合性与风险评估分担的影响

IF 3.3 3区管理学

Journal of Accounting and Public Policy Pub Date : 2025-07-01 DOI: 10.1016/j.jaccpubpol.2025.107334

Eddy Cardinaels , Viola Darmawan , Evelien Reusen , Kristof Stouthuysen

{"title":"The influence of team consensus and inclusive climate on junior auditors’ conformity and risk assessment sharing","authors":"Eddy Cardinaels , Viola Darmawan , Evelien Reusen , Kristof Stouthuysen","doi":"10.1016/j.jaccpubpol.2025.107334","DOIUrl":"10.1016/j.jaccpubpol.2025.107334","url":null,"abstract":"<div><div>In hierarchically structured audit teams, it is common for junior auditors to conduct the fieldwork and gather a large part of the audit evidence, making information sharing critical. However, if a team consensus already exists, individual auditors may conform to the team and hesitate to raise potentially important issues they themselves acquired about a client. This study experimentally investigates how the origin of team consensus (i.e., consensus of junior members vs. consensus of senior members) and the type of inclusive climate (i.e., authenticity vs. belongingness) impact junior auditors’ conformity and their comfort with sharing their own risk assessment with the team. Drawing on conformity theory, we hypothesize and find that junior auditors are more likely to conform to a team consensus of senior members, and feel less comfortable with sharing their own risk assessment with the team, particularly when working in an authenticity climate. These effects of conforming more to senior members are mitigated when there is a climate of belongingness.</div></div>","PeriodicalId":48070,"journal":{"name":"Journal of Accounting and Public Policy","volume":"52 ","pages":"Article 107334"},"PeriodicalIF":3.3,"publicationDate":"2025-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144513695","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

Determinants and consequences of COVID-19 vaccine mandates COVID-19疫苗授权的决定因素和后果

IF 3.3 3区管理学

Journal of Accounting and Public Policy Pub Date : 2025-06-24 DOI: 10.1016/j.jaccpubpol.2025.107336

Jack Badger , Justin Short

引用次数: 0

You can’t have it both ways: An unintended consequence of corporate site visits on non-visited firms 你不能两全其美：公司网站访问对未访问的公司的意外后果

IF 3.3 3区管理学

Journal of Accounting and Public Policy Pub Date : 2025-06-14 DOI: 10.1016/j.jaccpubpol.2025.107333

Jiaxing You , Huiying Wu , Sammy Xiaoyan Ying , Yankun Zhou

引用次数: 0

Convergence in audit materiality: The impact of public disclosure on auditors’ behavior and quality 审计重要性趋同：公开披露对审计行为和审计质量的影响

IF 3.3 3区管理学

Journal of Accounting and Public Policy Pub Date : 2025-06-14 DOI: 10.1016/j.jaccpubpol.2025.107322

Omar de Inés Antón , Stavriana Hadjigavriel , Beatriz García Osma , Encarna Guillamón Saorín

{"title":"Convergence in audit materiality: The impact of public disclosure on auditors’ behavior and quality","authors":"Omar de Inés Antón , Stavriana Hadjigavriel , Beatriz García Osma , Encarna Guillamón Saorín","doi":"10.1016/j.jaccpubpol.2025.107322","DOIUrl":"10.1016/j.jaccpubpol.2025.107322","url":null,"abstract":"<div><div>We explore the public disclosure of materiality to understand whether it influences decisions regarding materiality thresholds. Disclosure of audit materiality may facilitate the assessment of auditors’ assurance, thereby narrowing the expectation gap. However, disclosure may also induce industry-convergence towards average materiality thresholds; or be exploited by low-quality auditors to justify higher materiality. Using a large sample of UK firms, following the materiality disclosure requirements introduced by ISA 700, we predict and find evidence that disclosure triggers industry-convergence in materiality thresholds. This convergence is not accompanied by changes to audit fees, but we document audit quality effects. Industry-converging materiality changes are negatively associated with restatements when the firm decreases materiality to converge towards the average. In contrast, materiality convergence appears to worsen audit quality when auditors initial positioning is below industry benchmarks and need to increase materiality to meet industry’s thresholds.</div></div>","PeriodicalId":48070,"journal":{"name":"Journal of Accounting and Public Policy","volume":"52 ","pages":"Article 107322"},"PeriodicalIF":3.3,"publicationDate":"2025-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144289183","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

Customer perceptions of the “Big 4 effect”: Evidence from the world’s largest customer—the U.S. government 消费者对“四大效应”的看法：来自全球最大客户——美国政府的证据

IF 3.3 3区管理学

Journal of Accounting and Public Policy Pub Date : 2025-06-13 DOI: 10.1016/j.jaccpubpol.2025.107332

Tonni Shijun Xia , Jian Zhou

引用次数: 0

Disclosure versus external certification: Evidence from the SEC vote waiver policy for PIPE’s during COVID 19 披露与外部认证：来自SEC在COVID - 19期间对PIPE的投票豁免政策的证据

IF 3.3 3区管理学

Journal of Accounting and Public Policy Pub Date : 2025-06-04 DOI: 10.1016/j.jaccpubpol.2025.107320

Miles Gietzmann, Claudia Imperatore

{"title":"Disclosure versus external certification: Evidence from the SEC vote waiver policy for PIPE’s during COVID 19","authors":"Miles Gietzmann, Claudia Imperatore","doi":"10.1016/j.jaccpubpol.2025.107320","DOIUrl":"10.1016/j.jaccpubpol.2025.107320","url":null,"abstract":"<div><div>This study investigates how publicly listed firms can raise new funding when voluntary disclosure is limited. Specifically, we investigate whether sophisticated expert investors can act as a source of information and how they can be incentivized to put “skin in the game” to signal their private information. We address our question in the setting of private investment in public equity (PIPE) offerings by inspecting whether PIPE issuance provides an additional source of information in the information valuation game. In the PIPE setting, knowledgeable expert institutional investors buy unregistered stock in a limited firm disclosure environment. Such purchases can act as a certification signal, reducing other investors’ uncertainty. However, we argue that the identification of such certification effect is hindered by potential selection issues as large PIPEs require the approval of incumbent shareholders who may vote against such issuances that dilute their interest. During the COVID-19 pandemic, the SEC facilitated companies’ PIPE issuance by relaxing previously necessary shareholder voting requirements. We use this change, where incumbent shareholders could no longer block large PIPEs, to uncover the presence and magnitude of a certification effect. We document that PIPE funding can provide a positive certification signal in settings with reduced possibilities for voluntary disclosure. In this way, we identify another information channel that may attenuate information frictions in high informational asymmetry environments.</div></div>","PeriodicalId":48070,"journal":{"name":"Journal of Accounting and Public Policy","volume":"52 ","pages":"Article 107320"},"PeriodicalIF":3.3,"publicationDate":"2025-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144205024","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