Journal of International Accounting Auditing and Taxation最新文献_第10页

Are accounting choices for intangible assets informative or opportunistic? Evidence from Poland 无形资产的会计选择是信息性的还是机会性的?来自波兰的证据

IF 2.6

Journal of International Accounting Auditing and Taxation Pub Date : 2023-06-01 DOI: 10.1016/j.intaccaudtax.2023.100549

Olga Grzybek

引用次数: 1

How economic uncertainty influences the performance of investor perceptions and behavior 经济不确定性如何影响投资者的认知和行为表现

IF 2.6

Journal of International Accounting Auditing and Taxation Pub Date : 2023-06-01 DOI: 10.1016/j.intaccaudtax.2023.100541

Antonios Persakis , George Emmanuel Iatridis

{"title":"How economic uncertainty influences the performance of investor perceptions and behavior","authors":"Antonios Persakis , George Emmanuel Iatridis","doi":"10.1016/j.intaccaudtax.2023.100541","DOIUrl":"10.1016/j.intaccaudtax.2023.100541","url":null,"abstract":"<div><p>In the presence of high uncertainty and asymmetric information, firms might opportunistically shift earnings from uncertain to more certain times. Thus, this paper examines how investor perceptions and risk-taking behavior fluctuate under high economic uncertainty and how earnings quality influences stock return synchronicity and analyst forecast accuracy during periods of high uncertainty. Using a large sample obtained from 24 countries worldwide over the period from 1997 to 2017, we find that investors take a bearish attitude and stocks are more synchronized during years with high economic uncertainty. Furthermore, we find a negative association between analyst forecast accuracy and economic uncertainty. Second, a low level of investor protection indicates a low level of market sentiment. Third, stocks become more synchronous and analyst forecasts are more accurate during periods of high investor sentiment and in the presence of higher levels of earnings quality. Fourth, higher stock return synchronicity implies greater analyst forecast accuracy. Overall, we show that all these effects are more intense during periods of high economic uncertainty.</p></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":"51 ","pages":"Article 100541"},"PeriodicalIF":2.6,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47267319","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

Regulatory enforcement, foreignness, and language negativity: Evidence from SEC comment letters 监管执法，外国和语言消极性:来自SEC评论信的证据

IF 2.6

Journal of International Accounting Auditing and Taxation Pub Date : 2023-06-01 DOI: 10.1016/j.intaccaudtax.2023.100547

Kleopatra Koulikidou , Antonios Chantziaras , Emmanouil Dedoulis , Stergios Leventis

引用次数: 0

Private firms’ tax aggressiveness and lightweight pre-tax-audit interventions by the tax administration 私营企业的税收侵略性和税务机关的轻量化税前审计干预

IF 2.6

Journal of International Accounting Auditing and Taxation Pub Date : 2023-06-01 DOI: 10.1016/j.intaccaudtax.2023.100550

Hannu Ojala , Pekka Malo , Esko Penttinen

{"title":"Private firms’ tax aggressiveness and lightweight pre-tax-audit interventions by the tax administration","authors":"Hannu Ojala , Pekka Malo , Esko Penttinen","doi":"10.1016/j.intaccaudtax.2023.100550","DOIUrl":"10.1016/j.intaccaudtax.2023.100550","url":null,"abstract":"<div><p>This study examines private companies’ tax aggressiveness and its changes in response to interventions by the government tax administration. While scholars have researched authorities’ interventions extensively, this study is the first to consider the “light” technique of tax adjustments made by the tax administration immediately after the firm submits its tax return. We utilized a large-scale proprietary dataset obtained from Finland’s tax administration (covering 85,155 firm–years), the hypotheses addressed the relationship between the firm’s level of tax aggressiveness and the tax-administration intervention (H1) and that between the intervention and companies’ response to it (H2). The empirical findings support both hypotheses. Its lightweight nature notwithstanding, the pre-tax-audit intervention can serve as a tool for ameliorating firms’ overly tax-aggressive behavior. Finally, we present management implications that should be of interest to tax administrations and regulatory authorities, related to the potential effectiveness of a tax administration’s monitoring processes in mitigating the tax aggressiveness of private companies.</p></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":"51 ","pages":"Article 100550"},"PeriodicalIF":2.6,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46699463","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: 1

Empirical research frameworks in a changing world: The case of audit data analytics 不断变化的世界中的实证研究框架：以审计数据分析为例

IF 2.6

Journal of International Accounting Auditing and Taxation Pub Date : 2023-06-01 DOI: 10.1016/j.intaccaudtax.2023.100545

Klaus Ruhnke

{"title":"Empirical research frameworks in a changing world: The case of audit data analytics","authors":"Klaus Ruhnke","doi":"10.1016/j.intaccaudtax.2023.100545","DOIUrl":"https://doi.org/10.1016/j.intaccaudtax.2023.100545","url":null,"abstract":"<div><p>Advances in data analytics is fundamentally changing the field of auditing. The primary objective of this paper is to develop a holistic, multidimensional framework to better understand the dynamics of the diffusion of audit data analytics (ADA). The framework we developed covers categories related to the diffusion of ADA (the technology, the actors using it, and the external rules that regulate it) and the actors reproducing the rules and technologies (focusing on the audit and cognitive processes). We analyze the key findings from 40 empirical studies within and across the interrelated categories of the framework. The findings emphasize that a better understanding of auditors’ judgment and decision making (cognitive processes) is fundamental for a study of the diffusion of ADA. Primary drivers of fundamental changes include audit quality, audit efficiency, and the expectation gap. Our results suggest that ADA competencies should be a professional priority. In addition, conceptual issues (the audit risk model, audit evidence, and audit assertions) and materiality considerations need to be resolved. A solution for these problems is a prerequisite for in-depth changes to audit standards, which in turn will also open the door to the diffusion of ADA.</p></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":"51 ","pages":"Article 100545"},"PeriodicalIF":2.6,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50203374","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

Impact Of Pandemic On Tax-Paying Compliance 疫情对纳税合规的影响

IF 2.6

Journal of International Accounting Auditing and Taxation Pub Date : 2023-04-07 DOI: 10.47747/jat.v3i1.1082

E. Kristiawati, W. Sari, A. Afif, J. Jaurino, Risal Risal, Febriati Febriati

{"title":"Impact Of Pandemic On Tax-Paying Compliance","authors":"E. Kristiawati, W. Sari, A. Afif, J. Jaurino, Risal Risal, Febriati Febriati","doi":"10.47747/jat.v3i1.1082","DOIUrl":"https://doi.org/10.47747/jat.v3i1.1082","url":null,"abstract":"This study aims to determine taxpayers' perception and financial conditions during the pandemic on the level of tax compliance in Micro, Small, and Medium Enterprises (MSMEs). The research method used in this study is a data quality test consisting of validity and reliability testing, classical assumption test consisting of normality test, multicollinearity test and heteroscedasticity test, and hypothesis testing consisting of multiple regression analysis. The variables in this study are taxpayers' perceptions and financial conditions during the pandemic. The results of this study indicate that the perception of taxpayers and financial conditions during the pandemic has a positive effect on compliance with paying taxes on MSMEs in Pontianak City. Theory of Planned Behavior supports this research to explain taxpayers' perception that all actions or behavior begin with intention. Behavioral intentions are formed by attitudes toward behavior, social norms and control over perceived behavior. Government policies in tax incentives provide convenience for MSME actors because MSME taxpayers do not need to deposit taxes owed but only need to make a realization report every month. This will increase taxpayer awareness in fulfilling their tax obligations.","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":"12 1","pages":""},"PeriodicalIF":2.6,"publicationDate":"2023-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81679184","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

Role of Investors' Protection On The Relationship Between International Financial Reporting Standards Implementation And Earnings Response Coefficient Of Listed Companies In Nigeria 投资者保护在尼日利亚上市公司实施国际财务报告准则与盈余反应系数关系中的作用

IF 2.6

Journal of International Accounting Auditing and Taxation Pub Date : 2023-04-07 DOI: 10.47747/jat.v2i3.1078

S. Beredugo

{"title":"Role of Investors' Protection On The Relationship Between International Financial Reporting Standards Implementation And Earnings Response Coefficient Of Listed Companies In Nigeria","authors":"S. Beredugo","doi":"10.47747/jat.v2i3.1078","DOIUrl":"https://doi.org/10.47747/jat.v2i3.1078","url":null,"abstract":"This study was interested in unraveling the efficacy of investors’ protection on earnings response in an IFRS environment. This is because investors still consider information on investors’ protection besides earnings in taking their decisions. Yet, this rare variable is usually treated with laxity in the firms’ annual reports. The study assessed the interactive effects between IFRS provisions and investors' protection on the Earnings Response Coefficient of listed companies in Nigerian. This study adopted historical-descriptive research design and content analysis research designs. This was conducted using forty six listed companies in Nigerian covering the period of 6 years (2013 to 2018). The data of the study was analyzed using the Partial Least Square. It was discovered that ERC improves with the moderating effect of strong investors’ protection in an IFRS environment. It is therefore recommended that firms listed in the Nigerian stock exchange should as a result of necessity improve on their investors' protection in order to promote a high earnings response coefficient under an IFRS environment","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":"1 1","pages":""},"PeriodicalIF":2.6,"publicationDate":"2023-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88285256","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

Tax Payers’ Attitudes and Demographic Analysis of SMEs Operators in River and Akwa-Iboms States – Nigeria 尼日利亚River州和Akwa-Iboms州中小企业经营者的纳税人态度和人口分析

IF 2.6

Journal of International Accounting Auditing and Taxation Pub Date : 2023-04-07 DOI: 10.47747/jat.v3i1.1079

S. Beredugo, B. Ekpo

{"title":"Tax Payers’ Attitudes and Demographic Analysis of SMEs Operators in River and Akwa-Iboms States – Nigeria","authors":"S. Beredugo, B. Ekpo","doi":"10.47747/jat.v3i1.1079","DOIUrl":"https://doi.org/10.47747/jat.v3i1.1079","url":null,"abstract":"The study focused on taxpayers’ attitude and demographic analyses of SMEs operators in Rivers and Akwa-Ibom States – Nigeria. It was motivated by the need for Nigerian tax authority to create a well-planned and comprehensive approach to enhance favourable tax attitude in order to deal with the problem of tax evasion; coupled with the lag in sufficient empirical works on tax payers’ attitudes in Nigeria.The objectives of the study were to examine the differential effect of gender, age differences, marital status and educational level on tax payers’ attitudes in Nigeria. Survey research design was adopted. The study was limited to SMEs operators in Rivers and Akwa-Ibom States. From a population of 28,585 SMEs operators, a sample size of 1150 was used. ANOVA was used to test the hypothesis. The findings show that: there is no significant difference on the effect of genders, age differences and marital status on tax payers’ attitudes in Nigeria. However, there is a significant difference on the effect of educational level on tax payers’ attitudes in Nigeria. It was therefore recommended that tax authority should always consider the educational stratification of SMEs operators before developing approaches to instigate favourable tax compliance; and SMEs Operators with high compliance track records should be celebrated by tax authority and they should be encouraged to engage in word-of-mouth communication to communicate to others on the benefits of tax payment","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":"48 1","pages":""},"PeriodicalIF":2.6,"publicationDate":"2023-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86321725","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

Improving Tax Compliance Risk Management of Large Businesses in Vietnam 改善越南大型企业税务合规风险管理

IF 2.6

Journal of International Accounting Auditing and Taxation Pub Date : 2023-03-04 DOI: 10.47747/jat.v3i1.1102

Thi-Cam-Van Nguyen, Thi Thanh Binh Nguyen

引用次数: 0

Moderating Effect of Earnings Persistence on the Relationship Between International Financial Reporting Standards Implementation and Earnings Response Coefficient of Listed Companies in Nigeria 盈余持续性对尼日利亚上市公司实施国际财务报告准则与盈余反应系数关系的调节作用

IF 2.6

Journal of International Accounting Auditing and Taxation Pub Date : 2023-03-03 DOI: 10.47747/jat.v3i1.1077

S. Beredugo

{"title":"Moderating Effect of Earnings Persistence on the Relationship Between International Financial Reporting Standards Implementation and Earnings Response Coefficient of Listed Companies in Nigeria","authors":"S. Beredugo","doi":"10.47747/jat.v3i1.1077","DOIUrl":"https://doi.org/10.47747/jat.v3i1.1077","url":null,"abstract":"This study examined the moderating effect of earnings persistence on the relationship between International Financial Reporting Standards (IFRS) Implementation and Earnings Response Coefficient (ERC) of listed companies in Nigeria. This was done to evaluate the reason behind the poor utilization of capital market, especially equity market for funding of developmental project by both public and private sector entities. This study adopted historical-descriptive and content analysis research designs. This was conducted using forty six listed companies in Nigerian covering the period of 6 years (2013 to 2018). The data of the study was analyzed using the Partial Least Square. The results of the cross sectional effect model show that IFRS implementation brings about high quality information, but it is not sufficient enough to induce a change in the ERC. It was discovered that investors and speculators alike pay close attention to the degree to which current period earnings shocks persist in the future, and this outcome propels the IFRS compliance to enhance a high earnings response coefficient of firms in the stock market. It is therefore recommended that the financial reports of listed companies in Nigerian should be designed to improve the information contents of accounting earnings in order to include inherent socio-economic risk, full disclosure of net income, past and prospective earnings","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":"28 1","pages":""},"PeriodicalIF":2.6,"publicationDate":"2023-03-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77602943","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