A. P. E. Atmaja, Anna Erliyana, Dian Puji N. Simatupang, Yu Un Oppusunggu
{"title":"Supreme Audit Institution Recommendations and the Legal System: The Case of Indonesia","authors":"A. P. E. Atmaja, Anna Erliyana, Dian Puji N. Simatupang, Yu Un Oppusunggu","doi":"10.1515/ael-2022-0067","DOIUrl":"https://doi.org/10.1515/ael-2022-0067","url":null,"abstract":"Abstract The audit recommendations of the Indonesian supreme audit institution (Badan Pemeriksa Keuangan, BPK) acquired new significance after the collapse of the authoritarian state in 1998 and constitutional amendments in 1999–2002 that reformed the regulation and institutional governance of public sector audit in Indonesia. However, while the reform of public sector audit regulation was carried out through a strong adoption of private sector audit standards and the Westminster SAI model, the BPK retained some of its Napoleonic legacy. This syncretic organisation led to confusion about the BPK’s role and position in the Indonesian legal system. Using a historical and case study approach, this paper analyses the relationship between the BPK’s audit recommendations and the Indonesian legal system. It argues that it is important for the BPK to develop auditing standards that take full account of higher rules, administrative law, and national interests, or at least not to adopt and abolish auditing standards that are counterproductive to its judicial function – not merely to accommodate private international law instruments developed by private non-state actors operating outside the legal framework of a sovereign state.","PeriodicalId":503384,"journal":{"name":"Accounting, Economics, and Law: A Convivium","volume":"78 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139181194","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"How to Improve on the Gray’s Index for Accounting Conservatism","authors":"Yuri Biondi","doi":"10.1515/ael-2023-0114","DOIUrl":"https://doi.org/10.1515/ael-2023-0114","url":null,"abstract":"Abstract The Gray’s index has been used to compare accounting variables such as earnings in a sample of financial accounting figures since its introduction by Gray (Gray, S. J. 1980. “The Impact of International Accounting Differences from a Security-Analysis Perspective: Some European Evidence.” Journal of Accounting Research 18 (1): 64–76), in view to indicate the relative degree of accounting conservatism between sets of accounting standards. This note aims to improve on this index especially when variables under investigation can be negative. In the latter case, proportionality between the two variables may be hidden by its application. We suggest therefore some amendments to better show this proportionality and improve on statistical comparison of accounting figures generated by alternative sets of accounting standards.","PeriodicalId":503384,"journal":{"name":"Accounting, Economics, and Law: A Convivium","volume":"60 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139264984","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"How Tax Credit Shapes Firm R&D Strategies?","authors":"Pierre Courtioux, François Metivier, A. Rebérioux","doi":"10.1515/ael-2022-0098","DOIUrl":"https://doi.org/10.1515/ael-2022-0098","url":null,"abstract":"Abstract This study extends the definition of firms’ R&D strategies to integrate fiscal considerations related to R&D tax credits. Using French company data, we identify six types of ‘extended’ R&D strategies. We then examine the relationships of these strategies with the effective rate of R&D tax credits, defined as the ratio of total tax reliefs obtained by a firm through R&D tax credit to real R&D spending. This study contributes to a better understanding of the heterogeneity of companies’ R&D strategies.","PeriodicalId":503384,"journal":{"name":"Accounting, Economics, and Law: A Convivium","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139275041","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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