Journal of International Accounting Auditing and Taxation最新文献

Voice and the tax practitioner: The rhetoric and the reality of employee voice mechanisms in Big 4 accounting firms 声音与税务从业者：四大会计师事务所员工声音机制的修辞与现实

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2025-06-05 DOI: 10.1016/j.intaccaudtax.2025.100705

Brendan McCarthy , Elaine Doyle , Joan Ballantine , Michelle O’Sullivan

{"title":"Voice and the tax practitioner: The rhetoric and the reality of employee voice mechanisms in Big 4 accounting firms","authors":"Brendan McCarthy , Elaine Doyle , Joan Ballantine , Michelle O’Sullivan","doi":"10.1016/j.intaccaudtax.2025.100705","DOIUrl":"10.1016/j.intaccaudtax.2025.100705","url":null,"abstract":"<div><div>Although recent years have seen an exponential rise in academic interest in the concept of employee voice, the tax sector so far has been largely overlooked. This is symptomatic of the wider neglect within voice research of employees in accounting firms and other professional workplace settings, settings which have been consistently found to have high levels of employee turnover. Drawing on industrial relations voice research, this study addresses for the first time this lacuna by exploring the voice mechanisms available to tax practitioners working for Big 4 accounting firms. Uniquely, the findings are based on interviews with staff at all hierarchical levels, from juniors to partners. The findings reveal largely homogenous approaches across the firms to employee voice, with direct and largely formal employee voice mechanisms employed. These mechanisms, however, are subject to a significant degree of managerial control. With little employee appetite for collective voice, this study concludes that the partners across the Big 4 are free to shape and ultimately prescribe employee voice in tax unimpeded and in the pursuance of continued commercial success.</div></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":"59 ","pages":"Article 100705"},"PeriodicalIF":3.3,"publicationDate":"2025-06-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144306823","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}

引用次数: 0

Do female audit partners matter for audit quality? Evidence from Iran 女性审计合伙人对审计质量有影响吗？来自伊朗的证据

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2025-05-25 DOI: 10.1016/j.intaccaudtax.2025.100706

Javad Oradi , Naser Makarem , Reza Hesarzadeh

{"title":"Do female audit partners matter for audit quality? Evidence from Iran","authors":"Javad Oradi , Naser Makarem , Reza Hesarzadeh","doi":"10.1016/j.intaccaudtax.2025.100706","DOIUrl":"10.1016/j.intaccaudtax.2025.100706","url":null,"abstract":"<div><div>We examine the link between female audit partners and audit quality in Iran, a patriarchal country with significant gender disparity, especially in upper organizational ranks. We analyze data from firms listed on the Tehran Stock Exchange from 2011 to 2020, where audit reports are signed by two partners: the engagement partner and the review partner. We find that the presence of a female engagement partner is associated with higher audit quality, measured by modified audit opinions (MAOs), audit failures, and audit fees. We also find that female review partners are associated with a higher likelihood of issuing an MAO and fewer audit failures; however, their impact on audit fees is not significant. In addition, the combination of two male audit partners (without a female audit partner) is associated with lower-quality audits, suggesting that gender diversity at the top level of audit teams contributes to audit quality in the Iranian setting. Further analysis shows that the impact of female engagement partners on MAOs and audit failure (audit fees) is more pronounced if they are appointed by private (state) audit firms.</div></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":"59 ","pages":"Article 100706"},"PeriodicalIF":3.3,"publicationDate":"2025-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144212379","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}

引用次数: 0

The spillover effect of ADR activity on stock price synchronicity: Empirical evidence in emerging markets ADR活动对股价同步性的溢出效应：新兴市场的经验证据

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2025-05-25 DOI: 10.1016/j.intaccaudtax.2025.100704

Dante B.C. Viana Jr.

{"title":"The spillover effect of ADR activity on stock price synchronicity: Empirical evidence in emerging markets","authors":"Dante B.C. Viana Jr.","doi":"10.1016/j.intaccaudtax.2025.100704","DOIUrl":"10.1016/j.intaccaudtax.2025.100704","url":null,"abstract":"<div><div>This study investigates the intra-industry spillover effect of American Depositary Receipt (ADR) issuance on the stock price synchronicity of non-ADR firms from emerging markets. Based on a sample of listed firms from six Latin American countries, although I find some evidence of a decrease in stock price synchronicity among ADR issuers in post-ADR issuance periods, the main findings suggest that non-ADR firms from industries with ADR issuance activity have higher levels of synchronicity on average than non-ADR firms from industries with no ADR issuance activity. These cross-country average results are robust to different regression methods and alternative subsamples employed to mitigate endogeneity concerns. Even though this trend is confirmed for the majority of the Latin American countries under review, individual-country analyses indicate a synchronicity-decreasing effect of ADR industry activity, particularly for non-ADR Chilean firms. Complementary, more in-depth empirical analyses suggest that country-level factors and ADR firm characteristics play an essential role in this issue. My main findings document that the overall positive spillover effect of ADR activity on the stock price synchronicity of non-ADR firms in Latin America is non-monotonic. These exploratory findings contribute to the active debate regarding the impact of ADR issuance on local economies, particularly with respect to the informativeness of financial reporting available in the capital markets.</div></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":"59 ","pages":"Article 100704"},"PeriodicalIF":3.3,"publicationDate":"2025-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144169542","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}

引用次数: 0

Internal governance, external pressure, and biodiversity disclosure 内部治理、外部压力与生物多样性信息披露

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2025-05-24 DOI: 10.1016/j.intaccaudtax.2025.100703

Ali Uyar , Habiba Al-Shaer , Cemil Kuzey , Abdullah S. Karaman

{"title":"Internal governance, external pressure, and biodiversity disclosure","authors":"Ali Uyar , Habiba Al-Shaer , Cemil Kuzey , Abdullah S. Karaman","doi":"10.1016/j.intaccaudtax.2025.100703","DOIUrl":"10.1016/j.intaccaudtax.2025.100703","url":null,"abstract":"<div><div>The declining rate of biodiversity due to land, water, and air pollution is alarming. Thus, stakeholders expect firms to engage with cleaner operational processes to preserve biodiversity and share their practices with biodiversity disclosure. To provide a catalyst for biodiversity engagement and disclosure, we explore two important mechanisms: the internal by examining board structure; and the external governance mechanisms by signing the United Nations Global Compact (UNGC) commitment and by checking individual country’s public governance quality measured by Worldwide Governance Indicators (WGI). Our initial empirical analysis assesses their association with biodiversity disclosure, followed by an assessment of the substitutive or complementary role of these two governance mechanisms in spurring biodiversity disclosure. Analyzing 46,564 observations affiliated with nine sectors and 47 countries, we find that directors with other corporate affiliations as well as independent and female directors spur biodiversity disclosure. Furthermore, the UNGC signatory commitment and WGI stimulate firms’ biodiversity disclosure. Although UNGC signatory status and board structure are substitutes for driving biodiversity disclosure, the interaction effect of WGI with boards of directors is not uniform. For example, WGI and directors affiliated with other corporations are substitutes, but WGI and independent directors are complements in spurring biodiversity disclosure.</div></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":"59 ","pages":"Article 100703"},"PeriodicalIF":3.3,"publicationDate":"2025-05-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144147137","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}

引用次数: 0

Overconfident CEOs, corporate social responsibility, and tax avoidance: Evidence from China 过度自信的ceo、企业社会责任和避税：来自中国的证据

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2025-05-23 DOI: 10.1016/j.intaccaudtax.2025.100702

Panagiotis Karavitis, Pantelis Kazakis, Tianyue Xu

引用次数: 0

Balancing performance and ethics: Navigating visual recognition technology adoption in the auditing industry 平衡绩效与道德：引导视觉识别技术在审计行业的应用

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2025-05-21 DOI: 10.1016/j.intaccaudtax.2025.100701

Mohammad Zaid Alaskar , Ja Ryong Kim , Tam Huy Nguyen , Muhammad Rafique

{"title":"Balancing performance and ethics: Navigating visual recognition technology adoption in the auditing industry","authors":"Mohammad Zaid Alaskar , Ja Ryong Kim , Tam Huy Nguyen , Muhammad Rafique","doi":"10.1016/j.intaccaudtax.2025.100701","DOIUrl":"10.1016/j.intaccaudtax.2025.100701","url":null,"abstract":"<div><div>This study aims to discover the key determinants affecting the adoption of visual recognition technology (VRT), a segment of artificial intelligence (AI) technology, in the auditing industry in Saudi Arabia, highlighting the tension between performance expectancy and ethical concerns. Through a quantitative approach utilizing a bilingual online questionnaire of auditors in Saudi Arabia and path analysis, we find that auditors consider the ethical concerns around VRT to be as important as its performance expectancy, traditionally the most important determinant of new technology adoption. The findings also suggest that facilitating conditions emerge as a dominant factor, raising concerns that VRT adoption is driven by resource availability rather than a thorough discussion of its costs and benefits. This paper contributes to the growing dialogue about AI ethical concerns, quantifying and highlighting the importance of ethical considerations for potential users. The paper also urges policymakers to take a balanced approach to incorporate both performance benefits and ethical considerations of the technology and devise practical ethical guidelines to facilitate the adoption of ethical AI.</div></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":"59 ","pages":"Article 100701"},"PeriodicalIF":3.3,"publicationDate":"2025-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144138826","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}

引用次数: 0

Celebrating JIAAT’s 30th anniversary: Special articles, recognitions, and thank yous 庆祝JIAAT成立30周年：特别文章、表彰和感谢

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2025-05-05 DOI: 10.1016/j.intaccaudtax.2025.100687

Robert K. Larson (former JIAAT Editor-in-Chief (2017-2022))

引用次数: 0

Should insurance be disclosed in corporate financial statements? An analysis of the views of stakeholders 保险是否应该在公司财务报表中披露？利益相关者观点的分析

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2025-03-13 DOI: 10.1016/j.intaccaudtax.2025.100686

Michael Adams

{"title":"Should insurance be disclosed in corporate financial statements? An analysis of the views of stakeholders","authors":"Michael Adams","doi":"10.1016/j.intaccaudtax.2025.100686","DOIUrl":"10.1016/j.intaccaudtax.2025.100686","url":null,"abstract":"<div><div>Drawing on the institutional inaction literature and using interview material gleaned from a cross-section of United Kingdom (UK)-based ’sophisticated’ stakeholder representatives, this study investigates the puzzle of why property-casualty insurance − a materially significant transaction for most companies − is not routinely disclosed in the annual financial statements of general industry companies. Analysis suggests that stakeholders vary in terms of their support for corporate insurance disclosure, with accounting academics and investors/financial analysts approving the idea. In contrast, other stakeholders, such as auditors, finance managers and regulators, are ambivalent, if not reticent, about the merits of publicly reporting the details of corporate insurance purchases. The study reasons that despite such divergent views, and lack of a collective consensus on the issue, the increasing risk exposure and costs of business interruptions arising from potentially insurable catastrophic events could move the public disclosure of corporate insurance up the international accounting standard-setting agenda.</div></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":"58 ","pages":"Article 100686"},"PeriodicalIF":3.3,"publicationDate":"2025-03-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143687022","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Self-regulation and self-presentation in sustainability reporting: Evidence from firms’ voluntary water disclosure 可持续发展报告中的自我规制和自我表现：来自企业自愿披露水资源信息的证据

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2025-02-25 DOI: 10.1016/j.intaccaudtax.2025.100684

Siwen Liu , Hans van der Heijden

{"title":"Self-regulation and self-presentation in sustainability reporting: Evidence from firms’ voluntary water disclosure","authors":"Siwen Liu , Hans van der Heijden","doi":"10.1016/j.intaccaudtax.2025.100684","DOIUrl":"10.1016/j.intaccaudtax.2025.100684","url":null,"abstract":"<div><div>This study examines factors that influence sustainability disclosure decisions using two alternative theoretical frameworks of sustainability reporting: self-regulation theory and self-presentation theory. This study focuses on water disclosure, a key dimension of sustainability reporting, which despite the importance of water, has received relatively little theoretical and empirical attention. Using a large dataset from an established global water survey from 2010 to 2020, we document supportive evidence for the positive relationships between voluntary water disclosure and several self-regulation mechanisms, such as policies and actions on water efficiency and emission reductions. In addition, we use ‘water-to-add-value’ measures as supplementary proxies for corporate water efficiency. We find that firms with high water efficiency are more likely to disclose water information in the global water survey, which suggests that these firms showcase their good water performance to key stakeholders proactively. Conversely, firms with low water efficiency are less likely to respond to the survey, suggesting that this may be done to maintain an existing corporate image. Our theoretical contribution to accounting literature is the novel integration of self-regulation and self-presentation theory and its application to water disclosure. Our findings suggest that firms disclose water performance data strategically to present a favorable image of corporate water stewardship, providing support for assertive self-presentation behavior.</div></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":"58 ","pages":"Article 100684"},"PeriodicalIF":3.3,"publicationDate":"2025-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143579967","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}

引用次数: 0

Does culture influence mentoring perspectives? A comparative study of India and the U.S 文化会影响师徒关系的观点吗？印度与美国的比较研究

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2025-02-07 DOI: 10.1016/j.intaccaudtax.2025.100682

Tom Downen, Gaurav Gupta

{"title":"Does culture influence mentoring perspectives? A comparative study of India and the U.S","authors":"Tom Downen, Gaurav Gupta","doi":"10.1016/j.intaccaudtax.2025.100682","DOIUrl":"10.1016/j.intaccaudtax.2025.100682","url":null,"abstract":"<div><div>Culture has been shown to influence a variety of perspectives and behaviors. And culture often varies, on average, between countries. As accounting firms and many other service-providing firms shift more outsourcing work to other countries, and especially to India, it is crucial to understand how culture might influence their work practices. One such practice is mentoring, which is critically important in the accounting profession. In this study, we examine two related associations. First, we compare the mentoring perceptions of survey respondents (who proxy for business professionals) in two culturally different countries: India and the US. After identifying significant differences between the two groups, we expand our analysis to consider the association between espoused national culture and mentoring perspectives. This study uses a large sample of survey respondents – graduate business students from the US (<em>n</em> = 422) and from India (<em>n</em> = 442) – to evaluate these relationships. Utilizing regression analyses, we find that career development and role modeling seem less important in India than in the US, whereas social support seems more important in India. These effects seem to be driven primarily by the espoused national culture dimensions of power distance for career development, collectivism for social support, and uncertainty avoidance for role modeling. Our findings have practical implications for multinational companies, including large US-based public accounting firms.</div></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":"58 ","pages":"Article 100682"},"PeriodicalIF":3.3,"publicationDate":"2025-02-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143438235","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0