Journal of Accounting and Public Policy最新文献_第6页

Do United States Tax Court judge attributes influence the resolution of corporate tax disputes? 美国税务法院法官属性是否影响公司税务纠纷的解决?

IF 3.6 3区管理学

Journal of Accounting and Public Policy Pub Date : 2023-11-01 DOI: 10.1016/j.jaccpubpol.2023.107156

Bradley P. Lindsey , Sophie McDonnell , William J. Moser

引用次数: 0

Due process as a legitimating mechanism: Participation and responsiveness in the development of IFRS 17: Insurance contracts 正当程序作为合法化机制:参与和响应《国际财务报告准则第17号:保险合同》的制定

IF 3.6 3区管理学

Journal of Accounting and Public Policy Pub Date : 2023-11-01 DOI: 10.1016/j.jaccpubpol.2023.107150

Miguel Arce, Begoña Giner, Mohammed Amin Taleb

{"title":"Due process as a legitimating mechanism: Participation and responsiveness in the development of IFRS 17: Insurance contracts","authors":"Miguel Arce, Begoña Giner, Mohammed Amin Taleb","doi":"10.1016/j.jaccpubpol.2023.107150","DOIUrl":"10.1016/j.jaccpubpol.2023.107150","url":null,"abstract":"<div><p>This paper investigates the role of due process in legitimizing the International Accounting Standards Board (IASB) and uses the development of IFRS 17-Insurance Contracts (IASB, 2017a) as a case study. It examines stakeholders’ participation and assesses the IASB’s responsiveness to the views expressed in the comment letters. It focuses on changes in recognition, valuation, and disclosure during the 10-year process, in which the Financial Accounting Standards Board (FASB) played a relevant role. For input and through-put legitimacy analysis, we conduct content analysis of comment letters and consult additional sources to understand key concerns in insurance accounting. The IASB received substantial feedback from diverse stakeholders and geographical regions, primarily preparers and European constituents. Our findings indicate that decisions throughout the standard-setting process align with stakeholders’ interests, without preferential treatment for any groups, affirming the institution’s legitimacy was preserved. This confirms that the IASB’s due process can be seen as a shield against political and constituent pressures. Nevertheless, this study cannot definitively attribute identified changes solely to comment letters, as other channels may have been equally influential.</p></div>","PeriodicalId":48070,"journal":{"name":"Journal of Accounting and Public Policy","volume":null,"pages":null},"PeriodicalIF":3.6,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0278425423001102/pdfft?md5=437fbd8d70c1824496e7b07c13124fb4&pid=1-s2.0-S0278425423001102-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135761238","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Cannabis financial statement audits in Canada before and after legalization: A “joint” analysis 加拿大大麻合法化前后的财务报表审计:“联合”分析

IF 3.6 3区管理学

Journal of Accounting and Public Policy Pub Date : 2023-11-01 DOI: 10.1016/j.jaccpubpol.2023.107153

James D. Brushwood , Michelle A. Draeger , Eric T. Rapley

{"title":"Cannabis financial statement audits in Canada before and after legalization: A “joint” analysis","authors":"James D. Brushwood , Michelle A. Draeger , Eric T. Rapley","doi":"10.1016/j.jaccpubpol.2023.107153","DOIUrl":"10.1016/j.jaccpubpol.2023.107153","url":null,"abstract":"<div><p>Cannabis has become a multi-billion-dollar worldwide industry and presents accountants with unique challenges and opportunities. This descriptive study examines characteristics of financial statement audits for this budding industry in Canada, one of the first countries to legalize recreational adult use of cannabis. Consistent with cannabis audit clients having higher risk, we find they incur more audit fees before and after legalization than a matched sample of non-cannabis companies. Cannabis companies also pay more non-audit fees before and after legalization, consistent with additional business opportunities for their auditors. The size of cannabis companies grew substantially after Canada’s 2018 legalization, corresponding with increased occurrences of Big 4 cannabis company audits. However, compared to a matched sample of non-cannabis companies and controlling for size, cannabis companies are less (more) likely to be audited by a Big 4 (second-tier) firm. This observation is likely attributed to the reputation risk from being associated with a cannabis client, which is potentially higher for Big 4 firms than second-tier firms.</p></div>","PeriodicalId":48070,"journal":{"name":"Journal of Accounting and Public Policy","volume":null,"pages":null},"PeriodicalIF":3.6,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135762268","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

Stakeholder conflict and standard-setting foundation oversight 利益相关者冲突与标准制定基金会监督

IF 3.6 3区管理学

Journal of Accounting and Public Policy Pub Date : 2023-11-01 DOI: 10.1016/j.jaccpubpol.2023.107122

Amanda M. Convery , Matt Kaufman , Terry D. Warfield

{"title":"Stakeholder conflict and standard-setting foundation oversight","authors":"Amanda M. Convery , Matt Kaufman , Terry D. Warfield","doi":"10.1016/j.jaccpubpol.2023.107122","DOIUrl":"10.1016/j.jaccpubpol.2023.107122","url":null,"abstract":"<div><p>This study examines foundation oversight authority as a distinct tool used to maintain the accounting profession’s delegated authority to set standards. Prior literature traditionally focuses on the standard-setting boards and technical arguments surrounding proposed accounting standards. We examine whether the Financial Accounting Foundation (FAF) can manage stakeholder conflict and legitimize contentious activity through exercise of its oversight role. The presented case is a qualitative analysis of the FAF’s <em>GASB Scope of Authority</em> project, a rare public exercise of FAF oversight authority, in which the FAF applied its authority despite stakeholder disagreement on the line between oversight and standard setting. We observe the FAF’s oversight of standard setting due process as opposed to the content of proposed standard setting projects. The policy formalizes private consultation at this blurred boundary to safeguard board autonomy and delegated authority. Implications and precedence for the FASB and other contentious accounting issues (e.g., deliberations around ESG reporting) are discussed.</p></div>","PeriodicalId":48070,"journal":{"name":"Journal of Accounting and Public Policy","volume":null,"pages":null},"PeriodicalIF":3.6,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0278425423000716/pdfft?md5=28af198166a32c9abbb21f2ec049e229&pid=1-s2.0-S0278425423000716-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135970740","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Auditor's professional judgment, audit efficiency and interplay between legal liability and regulatory oversight 审计人员的职业判断、审计效率以及法律责任与监管监督的相互作用

IF 3.6 3区管理学

Journal of Accounting and Public Policy Pub Date : 2023-11-01 DOI: 10.1016/j.jaccpubpol.2023.107130

Francois Larmande , Cédric Lesage

引用次数: 0

The dark side of auditor pay disparity: Evidence from audit adjustments 审计人员薪酬差异的阴暗面:来自审计调整的证据

IF 3.6 3区管理学

Journal of Accounting and Public Policy Pub Date : 2023-11-01 DOI: 10.1016/j.jaccpubpol.2023.107133

Lijing Tong , Lu Xie , Min Zhang

引用次数: 0

China audit research: Achievements, challenges, and opportunities 中国审计研究：成就、挑战与机遇

IF 3.6 3区管理学

Journal of Accounting and Public Policy Pub Date : 2023-11-01 DOI: 10.1016/j.jaccpubpol.2022.106962

Jeffrey Pittman , Zhifeng Yang

引用次数: 0

The Journal of Accounting and Public Policy at 40: A bibliometric analysis 40岁的《会计与公共政策杂志》：文献计量学分析

IF 3.6 3区管理学

Journal of Accounting and Public Policy Pub Date : 2023-11-01 DOI: 10.1016/j.jaccpubpol.2022.107003

H. Kent Baker , Satish Kumar , Debidutta Pattnaik , Nitesh Pandey

引用次数: 3

Why bigger is not stronger? A perspective on auditor groups and audit quality 为什么更大不更强？审计群体与审计质量

IF 3.6 3区管理学

Journal of Accounting and Public Policy Pub Date : 2023-11-01 DOI: 10.1016/j.jaccpubpol.2023.107099

Shengnan Li , Feng Liu , Fan Ye , Michael D. Yu

{"title":"Why bigger is not stronger? A perspective on auditor groups and audit quality","authors":"Shengnan Li , Feng Liu , Fan Ye , Michael D. Yu","doi":"10.1016/j.jaccpubpol.2023.107099","DOIUrl":"10.1016/j.jaccpubpol.2023.107099","url":null,"abstract":"<div><p>This paper examines how the existence of auditor groups in accounting firms affects audit quality, using the unique regulatory and institutional settings of China. We define the auditor group as a cohort of exclusively and mutually cooperative and risk-sharing auditors who co-sign audit reports. Using hand-collected data on individual auditors and audit firms from 2010 to 2013, we identify 1,873 auditor groups and find that large auditor groups provide higher audit quality, measured as the propensity to issue qualified audit opinions. We show that audit quality varies among different auditor groups within audit firms. These findings indicate that the auditor group, rather than the audit firm or office, is the core decision-making and responsibility unit in the market for audit services in China. Our paper speaks to the literature on China’s bigger and stronger policy from a novel perspective of auditor groups inside the audit firm, and points out the importance of considering the internal structure of audit firms to better understand the relationship between audit firm size and audit quality, as suggested in <span>DeAngelo (1981)</span>.</p></div>","PeriodicalId":48070,"journal":{"name":"Journal of Accounting and Public Policy","volume":null,"pages":null},"PeriodicalIF":3.6,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48054686","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

Auditors’ hometown ties and audit quality 审核员的家乡联系与审核质量

IF 3.6 3区管理学

Journal of Accounting and Public Policy Pub Date : 2023-11-01 DOI: 10.1016/j.jaccpubpol.2023.107137

Yingwen Deng , Ziyi Zhang , Yunjing Liu

引用次数: 0