Journal of International Accounting Auditing and Taxation最新文献

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

Sustainability reporting with two different voices: The European Union and the International Sustainability Standards Board 两种不同声音的可持续发展报告：欧盟和国际可持续发展标准委员会

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2024-07-02 DOI: 10.1016/j.intaccaudtax.2024.100635

Victoria Krivogorsky

引用次数: 0

The impact of industry competition on the value relevance of goodwill impairments across different information environments 不同信息环境下行业竞争对商誉减值价值相关性的影响

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2024-06-29 DOI: 10.1016/j.intaccaudtax.2024.100639

Ahmad Alshehabi , Hussein Halabi , Sami Adwan , Sabri Boubaker

{"title":"The impact of industry competition on the value relevance of goodwill impairments across different information environments","authors":"Ahmad Alshehabi , Hussein Halabi , Sami Adwan , Sabri Boubaker","doi":"10.1016/j.intaccaudtax.2024.100639","DOIUrl":"https://doi.org/10.1016/j.intaccaudtax.2024.100639","url":null,"abstract":"<div><p>Building upon prior studies that explore the impact of competition on financial reporting quality, this paper investigates the influence of industry-level competition on the value relevance of goodwill impairments. Additionally, it examines whether this impact is more pronounced for firms operating in countries with rich information environments. We analyze 21,224 firm-year observations from companies in 21 countries that reported under International Financial Reporting Standards (IFRS). We find that companies facing higher product market competition tend to report impairment losses that are relevant to investors’ equity valuation decisions. This is consistent with the notion that companies in competitive industries are subject to greater scrutiny and have fewer incentives to manipulate their impairment reporting. We also find that the impact of industry competition on the value relevance of goodwill impairments is more pronounced in the rich information environments of market-based economies than bank-oriented economies. These findings underscore the impact of competition and its interplay with the information environment on the market perception of accounting information that is subject to managerial discretion.</p></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1061951824000454/pdfft?md5=3019ca726e0d8882671008a84764af45&pid=1-s2.0-S1061951824000454-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141541663","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

Editorial: Publishing in JIAAT Part 2 – Research methods 编辑：在 JIAAT 上发表文章第 2 部分--研究方法

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2024-06-28 DOI: 10.1016/j.intaccaudtax.2024.100636

引用次数: 0

Do family ownership and supervisory board characteristics influence audit report lag? A view from a two-tier board context 家族所有权和监事会特征会影响审计报告的滞后性吗？两级董事会背景下的观点

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2024-06-28 DOI: 10.1016/j.intaccaudtax.2024.100638

Emita Astami , Agus Joko Pramono , Rusmin Rusmin , Fitra Roman Cahaya , Teerooven Soobaroyen

{"title":"Do family ownership and supervisory board characteristics influence audit report lag? A view from a two-tier board context","authors":"Emita Astami , Agus Joko Pramono , Rusmin Rusmin , Fitra Roman Cahaya , Teerooven Soobaroyen","doi":"10.1016/j.intaccaudtax.2024.100638","DOIUrl":"https://doi.org/10.1016/j.intaccaudtax.2024.100638","url":null,"abstract":"<div><p>This study investigates the impact of family ownership and supervisory board characteristics on audit report lag in Indonesia. The study relies on a balanced panel dataset and matched-pair sample of 124 listed non-financial firms (2017–2019) in a two-tier board context, drawing on Type II agency theory and the entrenchment/alignment implications of ownership concentration. First, we find a positive and significant association between family ownership and audit report lag. Second, we find evidence that the size of the supervisory board (locally referred to as the board of commissioners) and the frequency of meetings are negatively associated with audit report lag. Further analyses reveal that firms with a larger proportion of family members on the supervisory board experience longer reporting lag. This finding highlights the family’s entrenchment and their domination of the board of commissioners. Additional analysis considering the commissioners’ backgrounds reveals that audit report timeliness worsens when there is a larger proportion of community leadership. This suggests that some commissioner profiles could further lead to entrenchment behaviors. Our findings contribute to the literature and to policy by highlighting the potential and limits of a two-tier board policy on accounting outcomes, particularly in the context of dominant family structures in emerging economies.</p></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2024-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1061951824000442/pdfft?md5=3a4c4ec4455bdfc8a85771fa2b83a225&pid=1-s2.0-S1061951824000442-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141594074","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

Business strategy, earnings properties, and earnings quality 业务战略、收益属性和收益质量

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2024-06-27 DOI: 10.1016/j.intaccaudtax.2024.100632

Nikolaos Karampinis , Orestes Vlismas , Apostolos Ballas

引用次数: 0

Special Issue: Literature reviews exploring international aspects of accounting, auditing, and taxation 特刊：探讨会计、审计和税收的国际方面的文献综述

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2024-06-26 DOI: 10.1016/j.intaccaudtax.2024.100637

Stergios Leventis, Helen Kang, Luke Watson

引用次数: 0