Journal of International Accounting Auditing and Taxation最新文献

Ownership structure and earnings quality in private family firms 私营家族企业的股权结构与盈余质量

IF 3.7

Journal of International Accounting Auditing and Taxation Pub Date : 2025-09-13 DOI: 10.1016/j.intaccaudtax.2025.100718

Charlotte Haugland Sundkvist , Limei Che , Tonny Stenheim

引用次数: 0

Tax avoidance and evasion under economic political uncertainty: The moderating roles of tax morale and religiosity 经济政治不确定性下的避税与逃税：税收士气与宗教信仰的调节作用

IF 3.7

Journal of International Accounting Auditing and Taxation Pub Date : 2025-09-10 DOI: 10.1016/j.intaccaudtax.2025.100717

Christos I. Negkakis , Ioannis C. Negkakis , Christos Pavlou , Antonios Persakis

{"title":"Tax avoidance and evasion under economic political uncertainty: The moderating roles of tax morale and religiosity","authors":"Christos I. Negkakis , Ioannis C. Negkakis , Christos Pavlou , Antonios Persakis","doi":"10.1016/j.intaccaudtax.2025.100717","DOIUrl":"10.1016/j.intaccaudtax.2025.100717","url":null,"abstract":"<div><div>We examine the effect of Economic Political Uncertainty (EPU), measured by the World Uncertainty Index developed by <span><span>Ahir et al. (2022)</span></span>, on tax evasion and avoidance across 39 countries from 1995 to 2015. We further examine the moderating effects of tax morale and religiosity. We highlight how EPU impacts corporate decisions to engage in tax sheltering, and we document the moderating role of tax morale and religiosity. The findings suggest that during periods of higher EPU, firms are more inclined to engage in tax avoidance than evasion. Additionally, higher levels of tax morale moderate the impact of EPU on tax avoidance in developed economies, while religiosity moderates the impact of EPU on both tax avoidance and evasion across the whole sample and specifically in developing countries. We contribute to the understanding of how sociocultural factors influence the relationship between EPU and corporate tax behavior. We offer important insights for policymakers designing tax regulations and firms developing tax strategies in different political and economic environments.</div></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":"59 ","pages":"Article 100717"},"PeriodicalIF":3.7,"publicationDate":"2025-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145060193","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

Social capital, corporate governance, and earnings management: Cross-country evidence 社会资本、公司治理与盈余管理：跨国证据

IF 3.7

Journal of International Accounting Auditing and Taxation Pub Date : 2025-08-05 DOI: 10.1016/j.intaccaudtax.2025.100714

Ahmed Aboud , Sonia Brandon , Hesham Bassyouny , Panagiota Papadimitri , Tarek Abdelfattah

{"title":"Social capital, corporate governance, and earnings management: Cross-country evidence","authors":"Ahmed Aboud , Sonia Brandon , Hesham Bassyouny , Panagiota Papadimitri , Tarek Abdelfattah","doi":"10.1016/j.intaccaudtax.2025.100714","DOIUrl":"10.1016/j.intaccaudtax.2025.100714","url":null,"abstract":"<div><div>This study investigates the impact of social capital on earnings management and the moderating role of corporate governance in shaping that relationship. We explore how the interaction between social capital and other mechanisms, namely culture and formal institutions, affects earnings management, based on the concept that corporate governance can strengthen the impact of social capital on earnings management by reinforcing ethical norms and accountability. Using data from 14 countries, we present evidence that social capital has an effect on earnings management beyond the influence of cultural attributes. Moreover, the impact of social capital is particularly significant in firms with low corporate governance quality. Further analysis shows that the influence of social capital on earnings management is heightened in countries exhibiting low levels of individualism, power distance, and indulgence, and in countries with a code law system, lower ownership concentration, and higher disclosure quality. Our study contributes to the literature by demonstrating, using a cross-country context, that social capital constrains earnings management practices. It also highlights the additional impact of social capital beyond cultural dimensions, emphasizing its distinct role as a norm-enforcing mechanism with sanctions, separate from attributes such as individualism or uncertainty avoidance. Furthermore, the study offers new insights into the interplay between social capital and corporate governance in shaping corporate financial practices.</div></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":"59 ","pages":"Article 100714"},"PeriodicalIF":3.7,"publicationDate":"2025-08-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144827333","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 effect of female lead signing partners on modified audit opinions: Evidence from Japan 女性主导签署合伙人对修改审计意见的影响：来自日本的证据

IF 3.7

Journal of International Accounting Auditing and Taxation Pub Date : 2025-08-05 DOI: 10.1016/j.intaccaudtax.2025.100715

Noriyuki Tsunogaya , Masaki Kusano , Yoshihiro Sakuma

引用次数: 0

Do board meetings matter in the insurance industry? 董事会会议在保险业重要吗？

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2025-07-24 DOI: 10.1016/j.intaccaudtax.2025.100713

Michael Adams , Zafeira Kastrinaki

{"title":"Do board meetings matter in the insurance industry?","authors":"Michael Adams , Zafeira Kastrinaki","doi":"10.1016/j.intaccaudtax.2025.100713","DOIUrl":"10.1016/j.intaccaudtax.2025.100713","url":null,"abstract":"<div><div>This study examines the link between formally scheduled board meetings, profitability, and solvency in the United Kingdom’s (UK) property-casualty insurance industry. A panel data design using 83 UK insurers writing property casualty insurance for the period 2004/5 to 2013/4 is employed. The study finds that increasing the number of board meetings scheduled each year enhances overall attendance rates. However, outside directors with financial experience have relatively better attendance rates than their counterparts with less technical expertise. The study also finds that overall board meeting attendance and directorate turn-out at strategy and remuneration meetings improve profitability but not solvency. In addition, board meeting attendance by outside directors falls when prior period profitability is sound, suggesting a ’complacency-effect’ among non-executives. The lack of significance between solvency and both total and outside director attendance also hints at a ’dependency-effect’, whereby boards rely on professional managers (actuarial technocrats) to optimize financial strength and condition. Our results have implications for insurers and regulators in deciding on the suitability of candidates applying for board-level positions.</div></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":"59 ","pages":"Article 100713"},"PeriodicalIF":3.3,"publicationDate":"2025-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144704742","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 nuanced interplay between blockholders and audit fees: Empirical evidence from the UK alternative investment market 大股东与审计费用之间微妙的相互作用：来自英国另类投资市场的经验证据

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2025-07-14 DOI: 10.1016/j.intaccaudtax.2025.100712

Omar Alhamad , Sardar Ahmad , John Ziyang Zhang

{"title":"The nuanced interplay between blockholders and audit fees: Empirical evidence from the UK alternative investment market","authors":"Omar Alhamad , Sardar Ahmad , John Ziyang Zhang","doi":"10.1016/j.intaccaudtax.2025.100712","DOIUrl":"10.1016/j.intaccaudtax.2025.100712","url":null,"abstract":"<div><div>This study investigates the effect of blockholders’ characteristics on audit fees by focusing on the Type II agency problem. Our study contributes to the debate on the interplay between blockholders’ characteristics and audit fees on a sample of smaller and medium-sized firms listed on the United Kingdom (UK)’s Alternative Investment Market (AIM). Using voting rights as a proxy for blockholders’ power, the findings of the study show that the presence and number of blockholders are positively associated with audit fees while voting dispersion is negatively associated with audit fees. Furthermore, the study provides evidence that the interplay between blockholders and external auditing is affected by coalition formation between blockholders and the largest controlling shareholder. Additional analysis reveals that if the first two and three largest blockholders are of the same type (such as all families or all corporations), then audit fees for those firms are higher than for firms where these blockholders are of a different type. In particular, the impact of blockholders on audit fees is more positive when firms are controlled by the holding of a family. Our findings have important implications for policymakers and audit practice regarding the interplay among external corporate governance mechanisms and institutional settings.</div></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":"59 ","pages":"Article 100712"},"PeriodicalIF":3.3,"publicationDate":"2025-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144679056","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 expert CEOs: Evidence from purchase price allocation 财务专家ceo：来自购买价格分配的证据

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2025-06-27 DOI: 10.1016/j.intaccaudtax.2025.100711

Francesca Rossignoli , Saverio Bozzolan , Andrea Lionzo

{"title":"Financial expert CEOs: Evidence from purchase price allocation","authors":"Francesca Rossignoli , Saverio Bozzolan , Andrea Lionzo","doi":"10.1016/j.intaccaudtax.2025.100711","DOIUrl":"10.1016/j.intaccaudtax.2025.100711","url":null,"abstract":"<div><div>Drawing from the Upper Echelons Theory (UET), this study assesses how firms’ accounting outcomes at the transaction level are influenced by the Chief Executive Officer (CEO)’s individual characteristic of financial expertise and managerial status from structural and relational power. We use Purchase Price Allocation (PPA) as a key empirical context, given its technical nature. Utilizing a proprietary dataset that includes information on business combination and key officers’ characteristics, we employ multivariate analysis to explore the relationship between the CEO financial expertise and reporting transparency, and the moderating role of the CEO’s power. Our findings indicate that firms led by financial expert CEOs are more likely to allocate the purchase price to specific assets. Furthermore, CEOs’ structural power enhances the impact of financial expertise on PPA decisions, whereas relational power does not support a similar effect. Robustness checks confirm the validity of our results. This research contributes to the accounting literature by extending UET predictions, highlighting that accounting outcomes are systematically influenced by CEO financial expertise and illustrating how different managerial status within corporate governance affect financial reporting transparency.</div></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":"59 ","pages":"Article 100711"},"PeriodicalIF":3.3,"publicationDate":"2025-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144578856","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

Management tone and corporate information asymmetry in times of pandemic crisis 大流行危机时期的管理基调与企业信息不对称

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2025-06-13 DOI: 10.1016/j.intaccaudtax.2025.100708

Yang Wang , Xin Chen , Yifei Zhang

引用次数: 0

Corporate political connection disruption and audit pricing: Evidence from involuntary departure of politically connected independent directors in China under Rule 18 公司政治关系中断与审计定价：基于规则18下中国政治关系独立董事非自愿离职的证据

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2025-06-13 DOI: 10.1016/j.intaccaudtax.2025.100709

Khalid Mehmood , Xuedan Tao , Huabing (Barbara) Wang , Wei Zhang

{"title":"Corporate political connection disruption and audit pricing: Evidence from involuntary departure of politically connected independent directors in China under Rule 18","authors":"Khalid Mehmood , Xuedan Tao , Huabing (Barbara) Wang , Wei Zhang","doi":"10.1016/j.intaccaudtax.2025.100709","DOIUrl":"10.1016/j.intaccaudtax.2025.100709","url":null,"abstract":"<div><div>This paper examines how auditors respond to their client firm’s political connection disruptions in pricing decisions. <em>Rule</em> 18, released by the Chinese government in 2013, prohibits government officials from serving as corporate directors, leading to forced resignations of politically connected independent directors (PCIDs) in public corporations over subsequent years. Utilizing these involuntary departures as an exogenous shock to a firm’s political connection and adopting a propensity score matching and staggered differences in differences design, we document increased audit fees for firms with PCID resignations (treatment firms) relative to the control firms. This increase in audit fees is more pronounced in non-state-owned enterprises or firms with higher political rank PCID departures. In terms of the mechanism, we do not find support for a higher client misreporting risk since treatment firms experience improved financial reporting quality. Instead, we document a significant increase in the probability of financial reporting related government sanctions and corporate lawsuits for these firms, suggesting increased litigation exposures as a potential driver for the audit fee increases. Overall, our results indicate a decreasing effect of client political connections on audit pricing.</div></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":"59 ","pages":"Article 100709"},"PeriodicalIF":3.3,"publicationDate":"2025-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144321448","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 auditors charge clients with higher audit fees for blockchain investments? 审计师是否会向客户收取更高的b区块链投资审计费用？

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2025-06-07 DOI: 10.1016/j.intaccaudtax.2025.100707

Jean Jinghan Chen , Lingyu Huang , Jason Zezhong Xiao , Haoyu Zhang

引用次数: 0