Australian Accounting Review最新文献_第6页

Editorial: Climate-related Disclosures 社论:气候相关信息披露

IF 3.4 3区管理学

Australian Accounting Review Pub Date : 2022-10-08 DOI: 10.1111/auar.12389

{"title":"Editorial: Climate-related Disclosures","authors":"","doi":"10.1111/auar.12389","DOIUrl":"10.1111/auar.12389","url":null,"abstract":"As editors we are proud to compile the papers for this issue of Australian Accounting Review, the third for 2022. We have included five research papers, a review paper and a commentary and perspectives paper.The review paper, Zhou (2022), is the second paper in this issue. The research team provides AAR readers with a literature review of archival research papers on climate-related information and other sustainability information. It is helpful for practitioners to have a summary of the research findings on these popular topics, to ingest now for more informed conversations, and to return to in the future as questions arise. It is helpful for academics to get a snapshot of the current literature, to inform teaching and future research.The commentary and perspectives paper, Chua et al. (2022), is the final paper in this issue. Based on the inaugural Australian Accounting Standards Board (AASB) Dialogue in March 2022 (part of the AASB Dialogue Series), this commentary provides an overview of progress to date by the AASB on climate-related financial disclosures in Australia, and recounts the dialogue between expert researchers and practitioners on the implementation of the work of the Task Force on Climate-related Financial Disclosures (TCFD). The commentary finishes with many suggestions for future research on this topic, including fact-finding reports, forward-looking analyses and evaluations of stakeholder choices. We are sure that AAR readers will appreciate the three appendices provided by the AASB. They include the FRC/AASB/AUASB Position Statement on Extended External Reporting and Assurance, the AASB Position Statement on Extended External Reporting Framework from March 2022, and an AASB Project insights Report on Developing Sustainability-related Financial Reporting Standards in Australia.","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"32 3","pages":"293"},"PeriodicalIF":3.4,"publicationDate":"2022-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/auar.12389","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46962129","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

Accounting for Corporate Human Rights: Literature Review and Future Insights 企业人权会计:文献回顾与未来展望

IF 3.4 3区管理学

Australian Accounting Review Pub Date : 2022-10-06 DOI: 10.1111/auar.12384

Walaa Wahid ElKelish*

{"title":"Accounting for Corporate Human Rights: Literature Review and Future Insights","authors":"Walaa Wahid ElKelish*","doi":"10.1111/auar.12384","DOIUrl":"10.1111/auar.12384","url":null,"abstract":"This paper examines previous literature on accounting for corporate human rights (AHR) to identify the main research themes and development, conduct critical evaluations and open up new pathways towards future research. A structured literature review was conducted using 164 relevant published journal articles. Data were from the Scopus database over the last 22 years. The majority of research on AHR focuses on strategy/management and non-discrimination themes, with little research in other areas such as child labour. Research in this field is at an early stage, with more focus on adoption and implementation issues. There is a need for more in-depth and grounding analysis on the power networks among participants in broader institutional systems to provide more understanding of the underlying mechanisms. This paper discusses several suggestions such as alternative accounting and networking models to support the field, debates possible remedies to overcome drawbacks and presents options for future research. Several useful practical implications are provided for academics, corporate managers and regulators to bridge the gap between accounting and human rights practices and to enhance corporate social responsibility.","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"33 2","pages":"203-226"},"PeriodicalIF":3.4,"publicationDate":"2022-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41529480","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: 1

Task Force on Climate-related Financial Disclosures (TCFD) Implementation: An Overview and Insights from the Australian Accounting Standards Board Dialogue Series 气候相关财务披露(TCFD)实施工作组:澳大利亚会计准则委员会对话系列的概述和见解

IF 3.4 3区管理学

Australian Accounting Review Pub Date : 2022-10-01 DOI: 10.1111/auar.12388

Wai Fong Chua, Ramana James, Adrian King, Eric Lee, Naomi Soderstrom

引用次数: 3

Reporting and Assurance of Climate-Related and Other Sustainability Information: A Review of Research and Practice 气候相关和其他可持续性信息的报告与保证:研究与实践综述

IF 3.4 3区管理学

Australian Accounting Review Pub Date : 2022-09-26 DOI: 10.1111/auar.12387

Shan Zhou

引用次数: 13

The Impact of Institutional Cross-ownership on Corporate Tax Avoidance: Evidence from Chinese Listed Firms 机构交叉持股对企业避税的影响:来自中国上市公司的证据

IF 3.4 3区管理学

Australian Accounting Review Pub Date : 2022-09-08 DOI: 10.1111/auar.12386

He Xiao, Jianqun Xi

引用次数: 11

The Impact of Mandatory Deleveraging on Corporate Tax Avoidance: Evidence from a Quasi-experiment in China 强制性去杠杆对企业避税的影响:来自中国准实验的证据

IF 3.4 3区管理学

Australian Accounting Review Pub Date : 2022-09-04 DOI: 10.1111/auar.12383

Zihui Xu, Zifan Chen, Lixing Deng, Yan Yu

引用次数: 6

Does OCI Presentation for Equity Financial Assets Matter? 权益性金融资产的保监呈报是否重要?

IF 3.4 3区管理学

Australian Accounting Review Pub Date : 2022-08-31 DOI: 10.1111/auar.12385

Zeting Zang, Humayun Kabir, Tom Scott

引用次数: 1

The Value-relevance of Fair Value Measurement for Inventories 存货公允价值计量的价值相关性

IF 3.4 3区管理学

Australian Accounting Review Pub Date : 2022-08-30 DOI: 10.1111/auar.12382

Wessel M Badenhorst, Rieka von Well

引用次数: 1

Classification of Equity Instruments under IFRS 9: Determinants and Consequences IFRS 9下权益工具的分类:决定因素和后果

IF 3.4 3区管理学

Australian Accounting Review Pub Date : 2022-08-16 DOI: 10.1111/auar.12381

Inês Pinto, Ana Isabel Morais

{"title":"Classification of Equity Instruments under IFRS 9: Determinants and Consequences","authors":"Inês Pinto, Ana Isabel Morais","doi":"10.1111/auar.12381","DOIUrl":"10.1111/auar.12381","url":null,"abstract":"One of the main differences between International Financial Reporting Standard (IFRS) 9 Financial Instruments and International Accounting Standard (IAS) 39 Financial Instruments: Recognition and Measurement is the classification and measurement of equity instruments that are financial assets. Under IFRS 9, a firm must measure acquired equity instruments at fair value through profit or loss (FVPL) unless the firm irrevocably chooses at initial recognition to measure those assets at fair value through other comprehensive income (FVOCI). In this case, a firm must recognise all changes in FVOCI without the possibility of reclassifying these amounts into profit or loss. In this context, this study has two main objectives. First, it examines the frequency of firms that elect to classify equity instruments as FVOCI in the first year of IFRS 9 adoption and identifies the determinants of the decision to classify equity instruments as available for sale (AFS) (under IAS 39) or as financial assets at FVOCI (under IFRS 9). Second, it considers whether this choice has any influence on the value relevance of financial information. The results of a sample based on firms in the FTSE 100 and EURO STOXX 50 show that risk is the main determinant of the reclassification from AFS to FVOCI in the first year of IFRS 9 adoption, while the level of variable compensation for CEOs (for AFS) and the level of fair value hierarchy (for AFS and FVOCI) are the main determinants for the classification of equity instruments. Regarding the consequences of this change, the findings indicate that the prohibition of recycling for the FVOCI option under IFRS 9 leads investors to pay more attention to the changes in fair value as recognised in OCI.","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"32 4","pages":"411-426"},"PeriodicalIF":3.4,"publicationDate":"2022-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44945828","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: 2

Financial Disclosure Management by Charitable Organisations: A Conceptual and Operational Framework 慈善组织财务披露管理的概念与运作框架

IF 3.4 3区管理学

Australian Accounting Review Pub Date : 2022-07-29 DOI: 10.1111/auar.12380

Dominic Cyr, Suzanne Landry, Anne Fortin

引用次数: 1