Journal of International Accounting Auditing and Taxation最新文献

Reliability of the audit committee in weak institutional environments: Evidence from Nigeria 薄弱制度环境下审计委员会的可靠性：尼日利亚的证据

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2024-10-28 DOI: 10.1016/j.intaccaudtax.2024.100657

引用次数: 0

Whistleblowing intentions by public accountants in a non-Western society: The case of Japanese accountants 非西方社会中公共会计师的举报意图：日本会计师的案例

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2024-10-15 DOI: 10.1016/j.intaccaudtax.2024.100656

{"title":"Whistleblowing intentions by public accountants in a non-Western society: The case of Japanese accountants","authors":"","doi":"10.1016/j.intaccaudtax.2024.100656","DOIUrl":"10.1016/j.intaccaudtax.2024.100656","url":null,"abstract":"<div><div>This study addresses a gap in the literature by exploring whistleblowing intentions in a society where social harmony, respectfulness, and conformity to rules and norms are perceived as important. A survey of Japanese public accountants indicates attitudes, independence commitment, perceived behavioral control, personal cost of reporting, and personal responsibility for reporting significantly influence internal whistleblowing intentions. Contrary to previous studies, we found personal cost of reporting has significant positive relationship with internal whistleblowing intention, which is a reflection of the unique Japanese work culture. Furthermore, perceived organizational support has a significant positive relationship with internal whistleblowing, signifying that Japanese public accountants feel comfortable to blow the whistle internally when there is high support from the organization. However, the interactive results reveal a significant negative relationship between perceived organizational support and internal whistleblowing, suggesting that despite organizational values that support internal whistleblowing, there is less room for accountants to decide and act independently when faced with an ethical dilemma. For external whistleblowing, both personal factors and interactive results are not significant as accountants perceived it as a betrayal or rebellious act, and feared potential lawsuits. Overall, our results imply that the Japanese unique work culture mitigates the consistency between individual intentions and actual behavior.</div></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142525977","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

Accruals quality and efficient investing: Cross-country evidence 应计质量和有效投资：跨国证据

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2024-10-04 DOI: 10.1016/j.intaccaudtax.2024.100654

{"title":"Accruals quality and efficient investing: Cross-country evidence","authors":"","doi":"10.1016/j.intaccaudtax.2024.100654","DOIUrl":"10.1016/j.intaccaudtax.2024.100654","url":null,"abstract":"<div><div>This study examines whether the effect of firm-level financial reporting quality − measured in the form of the quality of accruals − on corporate investment efficiency differs across jurisdictions with different strengths of institutional and regulatory enforcement. Institutional enforcement effectiveness relates to operating in jurisdictions with lower vs. higher informational uncertainty about actual firm performance, and where institutions secure the correct function of markets, with limited concerns about the extraction of any unlawful benefits by insiders. This effectiveness should mitigate adverse selection and moral hazard concerns driving inefficient investment, in the way that firm-specific financial reporting quality has been shown to do within single-country settings. Using a sample from 25 countries, accruals quality is positively associated with efficient investing, regardless of any country-level institutional characteristics. This association becomes more pronounced when the country-level strength of institutional enforcement is weaker, consistent with firm-specific reporting quality increasing in importance when country level institutional enforcement worsens. This evidence indicates that, when the effectiveness of institutional enforcement in a country does not successfully alleviate information asymmetries or secure efficient monitoring of corporate insiders by capital providers, there is greater need for firm-specific accounting quality to perform this function and promote efficient firm-level investing.</div></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142438415","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

Financial development and tax evasion: International evidence from OECD and non-OECD countries 金融发展与逃税：经合组织国家和非经合组织国家的国际证据

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2024-10-04 DOI: 10.1016/j.intaccaudtax.2024.100653

{"title":"Financial development and tax evasion: International evidence from OECD and non-OECD countries","authors":"","doi":"10.1016/j.intaccaudtax.2024.100653","DOIUrl":"10.1016/j.intaccaudtax.2024.100653","url":null,"abstract":"<div><div>This study investigates the nexus between financial development and tax evasion across 156 countries from 2000 to 2017. In contrast to previous research focusing solely on banks or financial markets’ development, we employ a more comprehensive financial development index introduced by the International Monetary Fund (IMF) in 2016. This index gauges the progress of financial institutions (FI) and financial markets (FM) in terms of depth, access, and efficiency. Our findings underscore a negative correlation between financial development and tax evasion. Enhanced depth, access, and efficiency in both FI and FM correspond to reduced levels of tax evasion. Nevertheless, disparities emerge between the Organization of Economic Cooperation and Development (OECD) and non-OECD countries. While non-OECD countries exhibit negative associations between FI and FM development and tax evasion, in OECD countries, the role of FI assumes greater significance in curtailing tax evasion. Notably, within OECD countries, the depth of FI and FM emerges as the sole influential factor. This contrasts starkly with non-OECD counterparts, where all dimensions − depth, access, and efficiency − negatively influence tax evasion. Our research has noteworthy implications for policymakers in both categories of countries.</div></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142421880","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

Tax control and corporate VAT compliance: An empirical assessment of the moderating role of tax strategy 税收控制与企业增值税遵从：对税收战略调节作用的实证评估

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2024-10-02 DOI: 10.1016/j.intaccaudtax.2024.100655

{"title":"Tax control and corporate VAT compliance: An empirical assessment of the moderating role of tax strategy","authors":"","doi":"10.1016/j.intaccaudtax.2024.100655","DOIUrl":"10.1016/j.intaccaudtax.2024.100655","url":null,"abstract":"<div><div>Tax control frameworks (TCF) of higher quality are seen by tax authorities and the OECD as a prerequisite for corporate tax compliance. However, a higher quality TCF can also enable organizations to reduce their tax burden by providing information that allows them to make the best use of opportunities within the boundaries of the tax law. We investigate the effect of TCF quality on tax compliance by looking at the tax strategy of the organization and whether the organization unintentionally or intentionally fails to comply. We focus on Value Added Tax (VAT) and test our hypotheses using a sample of large organizations, using a combination of survey data and tax audit results from the Netherlands. Our results show that a TCF of higher quality is positively associated with VAT compliance, resulting in both less unintentional and less intentional errors requiring tax adjustment. For organizations with a more conservative tax strategy, we find that the quality of the TCF does not affect the level of intentional non-compliance. For organizations with a more aggressive tax strategy, however, the level of intentional non-compliance is conditional upon the quality of the TCF, with a lower (higher) quality TCF leading to more (less) intentional non-compliance.</div></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142421879","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

Editorial publishing in JIAAT: Part 3 – Writing the introduction 编辑出版《JIAAT》：第三部分--撰写引言

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2024-09-26 DOI: 10.1016/j.intaccaudtax.2024.100652

引用次数: 0

Evolution, trends, and recent developments in international accounting studies: A synthesis of evidence published in “Research in Accounting Regulation” 国际会计研究的演变、趋势和最新发展：发表于 "会计监管研究 "的证据综述

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2024-09-14 DOI: 10.1016/j.intaccaudtax.2024.100651

{"title":"Evolution, trends, and recent developments in international accounting studies: A synthesis of evidence published in “Research in Accounting Regulation”","authors":"","doi":"10.1016/j.intaccaudtax.2024.100651","DOIUrl":"10.1016/j.intaccaudtax.2024.100651","url":null,"abstract":"<div><p>In this paper we summarize International Accounting-related research published in <em>Research in Accounting Regulation</em> (<em>RAR</em>). <em>RAR</em> was a peer-reviewed academic accounting journal published from 1987 through 2018. We identify and discuss the main research areas, sub-topics, methods, research foci, and major conclusions. Additionally, we provide citation counts from google scholar and then provide more detailed analysis of those most influential articles. Our results suggest that financial accounting is the dominant focus of inquiry in <em>RAR</em> international studies. We also find that qualitative research methods, such as essays and documentary analyses, are most frequently used by non-US scholars publishing international accounting research. However, archival methods gain more prominence over time. In addition, we document the emergence in international accounting research using other research methods, including surveys, mathematical modeling, and experiments. Overall, our findings highlight the important role of <em>RAR</em> in advancing knowledge about international accounting and global auditing regulation, as well as about the crucial impact of culture on evolution of the accounting profession.</p></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142241953","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

Why do female lead auditors charge a fee premium? evidence from the UK audit market 英国审计市场的证据：女性首席审计师为何收取高额费用？

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2024-09-11 DOI: 10.1016/j.intaccaudtax.2024.100650

{"title":"Why do female lead auditors charge a fee premium? evidence from the UK audit market","authors":"","doi":"10.1016/j.intaccaudtax.2024.100650","DOIUrl":"10.1016/j.intaccaudtax.2024.100650","url":null,"abstract":"<div><p>Existing research documents a fee premium for audits led by female partners (<span><span>Ittonen and Peni, 2012</span></span>, <span><span>Hardies et al., 2015</span></span>, <span><span>Burke et al., 2019</span></span>, <span><span>Lee et al., 2019</span></span>, <span><span>Hardies et al., 2021</span></span>). We take this work forward by investigating a possible justification for the observed premium by examining how auditor gender is related to audit report lag and whether the female partner audit fee premium is driven by audit report lag. We find that United Kingdom companies audited by a female lead auditor have a significantly shorter audit report lag but pay a significantly higher audit fee. In further analysis, we find that the fee premium for female partner–led audits is higher for clients receiving a more timely audit opinion. Our findings are consistent with female lead auditors delivering more timely audits and with audit clients being prepared to pay a premium for such timeliness. Our study extends our understanding of the importance of gender in the auditing process and the value clients see in audits led by female auditors. Given the relatively low proportion of female lead auditors, our findings should also encourage audit firms to appreciate the economic value of female lead auditors and to actively facilitate their progression to senior roles.</p></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1061951824000569/pdfft?md5=2df06641e7ae94a577c1eeda6f5ea094&pid=1-s2.0-S1061951824000569-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142271960","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

Diffusion theory, economic consequences, and adoption of international standards on auditing around the world 扩散理论、经济后果和国际审计准则在世界各地的采用情况

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2024-08-13 DOI: 10.1016/j.intaccaudtax.2024.100641

{"title":"Diffusion theory, economic consequences, and adoption of international standards on auditing around the world","authors":"","doi":"10.1016/j.intaccaudtax.2024.100641","DOIUrl":"10.1016/j.intaccaudtax.2024.100641","url":null,"abstract":"<div><p>This paper examines the economic consequences of adopting the International Standards on Auditing (ISAs) from a diffusion of innovation theory perspective. Using a very extensive dataset with 160 countries over 20 years and generating 3,200 country-year observations, this study examines the impact of ISAs adoption on the economic consequences of adopting countries. Our findings are threefold. First, we show that <em>early</em> ISAs adoption has positively and significantly influenced three economic indicators of the adopting countries: (i) economic growth, (ii) foreign direct investment (FDI) inflows, and (iii) exchange rate. Second, our results show that <em>late</em> ISAs adoption has positively and significantly influenced two economic indicators: (i) exports and (ii) interest rates, but negatively with imports. Third, we find a significant positive association between ISAs adoption with amendments or translation and two economic indicators: (i) FDI and (ii) exchange rate, but negative with inflation. Finally, and by contrast, we find a negative link between <em>early</em> ISAs adoption, economic growth rate, and exports. Our findings have implications for theory and practice.</p></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1061951824000478/pdfft?md5=214fb14973ddb0ead6ee6725767625bc&pid=1-s2.0-S1061951824000478-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142058189","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

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2024-07-05 DOI: 10.1016/j.intaccaudtax.2024.100640

Mohammad Alhadab , Malek El Diri

引用次数: 0