Australian Accounting Review最新文献_第2页

Do Non-SOEs Engage in Less Tax Avoidance When the Government Is a Minority Shareholder in China? 在中国，当政府是少数股东时，非国有企业的避税行为会减少吗？

IF 3.1 3区管理学

Australian Accounting Review Pub Date : 2024-08-26 DOI: 10.1111/auar.12430

Liguang Zhang, Yunxiang Liao, Ruoyi Yang, Yunchen Wang, Liao Peng

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引用次数: 0

Insights for Senior Accounting Managers 高级会计经理的见解

IF 3.1 3区管理学

Australian Accounting Review Pub Date : 2024-07-08 DOI: 10.1111/auar.12428

Yaowen Shan, Sue Wright

引用次数: 0

The Disclosure of Recognised and Unrecognised Intangibles: Evidence from New Zealand 已确认和未确认无形资产的披露：新西兰的证据

IF 3.1 3区管理学

Australian Accounting Review Pub Date : 2024-05-26 DOI: 10.1111/auar.12422

Laura Mehnaz, Tom Scott, Zeting Zang

引用次数: 0

Does Readability Improve Investors’ Understanding of Hedging Positions? 可读性是否能提高投资者对套期保值头寸的理解？

IF 3.1 3区管理学

Australian Accounting Review Pub Date : 2024-05-24 DOI: 10.1111/auar.12423

Wenhuan Liu, Yue Yan, Bin Li, Chaosha Yang

引用次数: 0

Risk Committee and Integrated Reporting Practice: Evidence from Australian Companies 风险委员会与综合报告实践：来自澳大利亚公司的证据

IF 3.1 3区管理学

Australian Accounting Review Pub Date : 2024-05-24 DOI: 10.1111/auar.12421

Luckmika Perera, Thusitha Dissanayake, Sutharson Kanapathippillai, Steven Dellaportas

引用次数: 0

The (Lack of) Progress in Accountancy Professionalisation: Insights from Non-accountants in Portugal 会计职业化（缺乏）进展：葡萄牙非会计师的见解

IF 3.1 3区管理学

Australian Accounting Review Pub Date : 2024-05-05 DOI: 10.1111/auar.12420

Fernanda Leão, Delfina Gomes

{"title":"The (Lack of) Progress in Accountancy Professionalisation: Insights from Non-accountants in Portugal","authors":"Fernanda Leão, Delfina Gomes","doi":"10.1111/auar.12420","DOIUrl":"10.1111/auar.12420","url":null,"abstract":"Concerns about the success of professional accountancy in terms of its social dimension have been expressed in the literature. This study uses data from a questionnaire survey administered to a Portuguese community sample to provide insights for a better understanding of the social dimension of professional accountancy at the macro level. It examines how lay society in accounting posits accountants along the social judgement variables of status, competition, competence and warmth and tests these variables’ influence on accountants’ social image using structural equation modelling. The results indicate that status, competition, competence and warmth are all critical factors in constructing the social image of modern accountants. Accountants are perceived as modestly warm, highly competent and a cooperative lower middle-class group. These findings confirm the profession's difficulties in enhancing accountants’ perceived social standing and reinforce the view of limited social mobility in the accountancy profession. The high level of competence identified suggests weak social power in the case of accountancy. Future research may investigate how soft skills and networking abilities in the perceived prototype of competence can promote the higher social standing of the accountancy group.","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"34 2","pages":"133-155"},"PeriodicalIF":3.1,"publicationDate":"2024-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/auar.12420","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140885131","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

Risk and Sustainability Issues 风险和可持续性问题

IF 3.4 3区管理学

Australian Accounting Review Pub Date : 2024-04-02 DOI: 10.1111/auar.12419

Yaowen Shan, Sue Wright

引用次数: 0

Top Management Team Incentive Dispersion and Managerial Efficiency 高层管理团队激励分散与管理效率

IF 3.1 3区管理学

Australian Accounting Review Pub Date : 2024-03-01 DOI: 10.1111/auar.12418

Hongkang Xu, Rachana Kalelkar, Long Liu

引用次数: 0

Work Overload, Work–Life Balance and Auditors' Turnover Intention: The Moderating Role of Motivation 工作超负荷、工作与生活的平衡以及审计人员的离职意向：动机的调节作用

IF 3.4 3区管理学

Australian Accounting Review Pub Date : 2024-02-29 DOI: 10.1111/auar.12417

Iryna Alves, Miguel Limão, Sofia M. Lourenço

{"title":"Work Overload, Work–Life Balance and Auditors' Turnover Intention: The Moderating Role of Motivation","authors":"Iryna Alves, Miguel Limão, Sofia M. Lourenço","doi":"10.1111/auar.12417","DOIUrl":"10.1111/auar.12417","url":null,"abstract":"Auditor turnover remains a persistent concern for regulatory bodies and auditing firms. Past research on auditors’ turnover intention has explored various factors influencing auditors’ turnover intention, including job satisfaction, organisational commitment, work overload and work–life balance. However, the potential role of motivation in mitigating the adverse effects of work overload and work–life imbalance has been overlooked. Our study addresses this gap in the existing literature by revealing the crucial role of motivation and identifying differences between Big4 and Non-Big4 firms. Using questionnaire data from 301 auditors, analysed using structural equation modelling, we find that work overload is positively but indirectly related to turnover intention via work–life balance. Additionally, organisational commitment (job satisfaction) is directly (indirectly) and negatively related to turnover intention. Moreover, and considering that, due to work overload, a lack of work–life balance can be responsible for increasing auditors’ turnover intention, our study suggests that motivation can mitigate this effect. Finally, our study suggests that work–life balance can directly reduce turnover intention for Big4 firms, while for Non-Big4 firms this reduction can only occur via organisational commitment (a channel that is weaker for Big4 firms).","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"34 1","pages":"4-28"},"PeriodicalIF":3.4,"publicationDate":"2024-02-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/auar.12417","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140025120","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

Does Audit Committee Busyness Affect Financial Restatement? Evidence from Audit Committee Share Ownership 审计委员会的繁忙程度会影响财务重述吗？来自审计委员会持股情况的证据

IF 3.4 3区管理学

Australian Accounting Review Pub Date : 2024-01-29 DOI: 10.1111/auar.12416

Md. Borhan Uddin Bhuiyan, Solomon Opare, Zahir Ahmed

{"title":"Does Audit Committee Busyness Affect Financial Restatement? Evidence from Audit Committee Share Ownership","authors":"Md. Borhan Uddin Bhuiyan, Solomon Opare, Zahir Ahmed","doi":"10.1111/auar.12416","DOIUrl":"10.1111/auar.12416","url":null,"abstract":"We examine the association between audit committee (AC) busyness and financial restatement and determine whether AC share ownership moderates this relationship. Using logit regression analysis, we test our hypotheses on a sample of 6408 firm-year observations from 2004 to 2015 for companies listed on the Australian Securities Exchange. The study reveals that firms with busy ACs engage more in financial restatements. We also find that AC share ownership reduces financial restatements and attenuates the association between AC busyness and financial restatement. Our results are robust to endogeneity concerns emanating from firms’ deliberate decisions to grant shares to AC members. The findings of this research have several important policy implications. For instance, shareholders can benefit from AC members’ monitoring ability by allowing for share ownership. Further, our findings suggest that principles-based corporate governance guidelines have a beneficial effect on financial reporting quality. While prior studies offer mixed evidence, our research contributes to the auditing literature by providing evidence that AC share ownership moderates the association between AC busyness and financial restatement.","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"34 1","pages":"29-54"},"PeriodicalIF":3.4,"publicationDate":"2024-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/auar.12416","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139588980","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