Journal of Accounting and Public Policy最新文献

Audit materiality judgments during the COVID-19 pandemic: Evidence from the United Kingdom COVID-19大流行期间审计重要性判断：来自英国的证据

IF 2.2 3区管理学

Journal of Accounting and Public Policy Pub Date : 2025-09-13 DOI: 10.1016/j.jaccpubpol.2025.107355

Omar de Inés Antón , Ting Dong , Florian Eugster , Liwei Zhu , Antoine Roy

引用次数: 0

Top human resources executives and CEO compensation 人力资源高管和CEO薪酬

IF 2.2 3区管理学

Journal of Accounting and Public Policy Pub Date : 2025-09-10 DOI: 10.1016/j.jaccpubpol.2025.107358

Natalie Kyung Won Kim , Sewon Kwon , Jae Yong Shin

引用次数: 0

Tax regulations and corporate social responsibility: Evidence from the adoption of addback statutes 税收法规与企业社会责任：来自修订法规采用的证据

IF 2.2 3区管理学

Journal of Accounting and Public Policy Pub Date : 2025-09-09 DOI: 10.1016/j.jaccpubpol.2025.107359

Karel Hrazdil , Jiyuan Li , Xin Li , Weiji Zhang

{"title":"Tax regulations and corporate social responsibility: Evidence from the adoption of addback statutes","authors":"Karel Hrazdil , Jiyuan Li , Xin Li , Weiji Zhang","doi":"10.1016/j.jaccpubpol.2025.107359","DOIUrl":"10.1016/j.jaccpubpol.2025.107359","url":null,"abstract":"<div><div>Different U.S. states have enacted addback statutes at various times to close tax avoidance loopholes, significantly reducing the after-tax income of companies headquartered in adopting states. Leveraging these statutes as exogenous shocks to taxable income, we investigate how changes in tax regulations affect firms’ corporate social responsibility (CSR) performance. Using a difference-in-differences approach, we find that firms in states subject to addback statutes experience a significant decline in their CSR performance scores. In cross-sectional analyses, we further show that this association is more pronounced among firms with high levels of intangibles—such as growth firms, those with significant R&D spending, and firms with a high number of patents—as well as among firms with high investment opportunities and financial constraints, which are more likely to be affected by the addback statutes. Moreover, the significant effect is evident across both CSR strengths and concerns, spans most dimensions, and is consistent across different providers of environmental, social, and governance (ESG) indicators. Overall, these findings carry important policy implications: they highlight an unintended consequence of tax regulations and reinforce the notion that increased financial burdens from taxes can limit the capital available for CSR/ESG investments.</div></div>","PeriodicalId":48070,"journal":{"name":"Journal of Accounting and Public Policy","volume":"54 ","pages":"Article 107359"},"PeriodicalIF":2.2,"publicationDate":"2025-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145020308","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

Spillover effects in mandatory environmental reporting 强制性环境报告的溢出效应

IF 2.2 3区管理学

Journal of Accounting and Public Policy Pub Date : 2025-09-04 DOI: 10.1016/j.jaccpubpol.2025.107357

Siqi Chen , Wen Lin , Muzhi Wang , Yanhua Zhang

引用次数: 0

Ethics of accounting information manipulation in local government: opportunism or selfishness? 地方政府会计信息操纵的伦理：机会主义还是自私？

IF 2.2 3区管理学

Journal of Accounting and Public Policy Pub Date : 2025-09-02 DOI: 10.1016/j.jaccpubpol.2025.107356

Jan van Helden , Tjerk Budding , Enrico Guarini , Anna Francesca Pattaro

{"title":"Ethics of accounting information manipulation in local government: opportunism or selfishness?","authors":"Jan van Helden , Tjerk Budding , Enrico Guarini , Anna Francesca Pattaro","doi":"10.1016/j.jaccpubpol.2025.107356","DOIUrl":"10.1016/j.jaccpubpol.2025.107356","url":null,"abstract":"<div><div>This paper addresses the ethics of accounting information manipulation (AIM) within the political domain, with a particular focus on local government—an area that remains under-researched. We developed a theoretical framework distinguishing two key contingencies influencing AIM: (1) the tension between pursuing organizational or personal interests and providing neutral accounting information, and (2) the extent of information asymmetry. These dimensions define four AIM archetypes. In addition, we draw on Information Manipulation Theory (IMT) to assess the ethical aspects of each archetype. To investigate these aspects, the study employs real-life constructs (RLCs)—short cases designed to present AIM dilemmas and stimulate ethical reflection during interviews. Consistent with prior research, our findings indicate that AIM motivated by personal gain generally attracts stronger disapproval than AIM aimed at advancing organizational goals. Furthermore, manipulation that compromises the integrity of financial representation is considered less acceptable than manipulation that merely limits the amount of disclosed information.</div></div>","PeriodicalId":48070,"journal":{"name":"Journal of Accounting and Public Policy","volume":"54 ","pages":"Article 107356"},"PeriodicalIF":2.2,"publicationDate":"2025-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144926676","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

Disclosure policy for relative performance indicators under product market competition 产品市场竞争下的相关绩效指标披露政策

IF 2.2 3区管理学

Journal of Accounting and Public Policy Pub Date : 2025-08-26 DOI: 10.1016/j.jaccpubpol.2025.107354

Jumpei Hamamura

引用次数: 0

Interim restatements and the audit engagement 中期重述与审计业务

IF 2.2 3区管理学

Journal of Accounting and Public Policy Pub Date : 2025-08-17 DOI: 10.1016/j.jaccpubpol.2025.107350

Nicholas J. Cicone , W. Robert Knechel , Hyun Jong Park

引用次数: 0

Employee ownership and corporate tax avoidance: Evidence from employee shareholders in Chinese state-owned enterprises 员工持股与企业避税：来自中国国有企业员工股东的证据

IF 2.2 3区管理学

Journal of Accounting and Public Policy Pub Date : 2025-08-14 DOI: 10.1016/j.jaccpubpol.2025.107351

Dan Huang , Peigong Li , Kam C. Chan

{"title":"Employee ownership and corporate tax avoidance: Evidence from employee shareholders in Chinese state-owned enterprises","authors":"Dan Huang , Peigong Li , Kam C. Chan","doi":"10.1016/j.jaccpubpol.2025.107351","DOIUrl":"10.1016/j.jaccpubpol.2025.107351","url":null,"abstract":"<div><div>This study investigates how employee ownership aligns the interests of employees and shareholders in the context in which controlling and minority shareholders have divergent interests. Specifically, we focus on ownership by employee shareholders—entities that represent employees in holding shares—and examine its impact on tax avoidance in Chinese state-owned enterprises (SOEs), where such divergent interests are particularly evident. Using propensity score matching and instrumental variable analysis, we find that employee shareholder ownership is positively associated with tax avoidance in SOEs, which is consistent with the interests of minority shareholders. This effect is more pronounced in SOEs where employee shareholders either represent a large percentage of employees or are employee-run firms, and it is also stronger in SOEs with a high-quality internal information environment or strong employee bargaining power. Moreover, we show that SOEs with higher employee shareholder ownership increase tax contributions in regions where government-controlling shareholders are located, despite a reduction in overall tax rates. Finally, our additional analyses reveal that the effect of employee shareholder ownership diminishes in firms with confrontational employee-manager relations, high job offshoring risks, or limited government intervention. This study demonstrates that substantial employee ownership can provide policymakers with a novel alternative for reducing government intervention in SOEs.</div></div>","PeriodicalId":48070,"journal":{"name":"Journal of Accounting and Public Policy","volume":"53 ","pages":"Article 107351"},"PeriodicalIF":2.2,"publicationDate":"2025-08-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144827120","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

Bridging the gap: A study of government suppliers' reporting practices 弥合差距：政府供应商报告实践研究

IF 2.2 3区管理学

Journal of Accounting and Public Policy Pub Date : 2025-08-13 DOI: 10.1016/j.jaccpubpol.2025.107353

Akram Khalilov , Tobias Witter

引用次数: 0

How do social networks help supplier firms build cooperative customer relationships? Evidence from hometown-based business associations in China 社交网络如何帮助供应商公司建立合作的客户关系？来自中国家乡商业协会的证据

IF 2.2 3区管理学

Journal of Accounting and Public Policy Pub Date : 2025-07-29 DOI: 10.1016/j.jaccpubpol.2025.107340

Liguang Zhang , Yunxiang Liao , Ruoyi Yang , Yunchen Wang

{"title":"How do social networks help supplier firms build cooperative customer relationships? Evidence from hometown-based business associations in China","authors":"Liguang Zhang , Yunxiang Liao , Ruoyi Yang , Yunchen Wang","doi":"10.1016/j.jaccpubpol.2025.107340","DOIUrl":"10.1016/j.jaccpubpol.2025.107340","url":null,"abstract":"<div><div>Using the multi-period DID method, this paper examines how hometown-based business associations (HBAs) facilitate suppliers in establishing cooperative relationships with major customers in China. Our findings reveal that suppliers leverage HBAs to forge customer relationships, as evidenced by their choice to allocate a larger share of customer revenue to regions associated with their HBAs. The underlying mechanism is that HBAs alleviate information, trust, and institutional barriers that hinder the development of customer relationships across regions. Furthermore, suppliers with weaker customer acquisition capabilities, poorer accounting information quality, and more intense industry competition derive greater benefits from HBAs. Additional research underscores that higher-quality HBAs exert a stronger facilitative effect on suppliers’ regional customer revenue share, and HBAs also significantly enhance the stability of suppliers’ customer relationships. Our final analysis of consequences indicates that when a supplier’s customers are predominantly located in areas where HBAs are active, the supplier provides more commercial credit while achieving a lower sales expense ratio, reduced bankruptcy risk, and a higher market value. In summary, our results demonstrate that social networks play a pivotal role in helping suppliers build cooperative relationships with major customers.</div></div>","PeriodicalId":48070,"journal":{"name":"Journal of Accounting and Public Policy","volume":"53 ","pages":"Article 107340"},"PeriodicalIF":2.2,"publicationDate":"2025-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144721396","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