Journal of International Accounting Auditing and Taxation最新文献_第3页

CEO retirement and cost stickiness CEO退休和成本粘性

IF 3.7

Journal of International Accounting Auditing and Taxation Pub Date : 2026-06-01 Epub Date: 2025-11-28 DOI: 10.1016/j.intaccaudtax.2025.100738

Jamie Y. Tong , James Thewissen , Serene Xu Ni , Shimin Chen

引用次数: 0

Audit effort and audit fee stickiness 审计工作量和审计费用粘性

IF 3.7

Journal of International Accounting Auditing and Taxation Pub Date : 2026-06-01 Epub Date: 2025-12-02 DOI: 10.1016/j.intaccaudtax.2025.100741

Nikolaos I. Karampinis

{"title":"Audit effort and audit fee stickiness","authors":"Nikolaos I. Karampinis","doi":"10.1016/j.intaccaudtax.2025.100741","DOIUrl":"10.1016/j.intaccaudtax.2025.100741","url":null,"abstract":"<div><div>This study examines the presence of fee stickiness in response to declines in audit effort. Potential drivers of reduced effort include changes in client characteristics, auditor learning, and lower audit quality with extended tenure. The asymmetric fee response to reductions in audit effort is conceptually grounded in the credence nature of audit services and the role of transaction costs. Using a proprietary dataset of audit hours from a large sample of public and private firms in Greece, I find that audit fees decrease less in response to reductions in audit hours than they increase with equivalent effort increases – an evidence of audit fee stickiness. This stickiness is most pronounced among the largest international accounting firm auditors with medium tenure. Audit fee stickiness is also positively associated with greater information asymmetry between the auditor and the client, larger changes in audit effort, and higher accounting quality. Collectively, the findings suggest that audit fee stickiness primarily reflects accumulated auditor learning rather than deteriorating audit quality, and that it is more attributable to the credence attributes of audit services than to transaction costs.</div></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":"60 ","pages":"Article 100741"},"PeriodicalIF":3.7,"publicationDate":"2026-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145693762","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 : 2025-12-01 Epub 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":"2025-12-01","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

The journal of international accounting, auditing and taxation (JIAAT) excellence in reviewing 2024 国际会计、审计与税务杂志（JIAAT） 2024年评审优秀奖

IF 3.7

Journal of International Accounting Auditing and Taxation Pub Date : 2025-12-01 Epub Date: 2025-06-27 DOI: 10.1016/j.intaccaudtax.2025.100710

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 : 2025-12-01 Epub 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":"2025-12-01","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

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 : 2025-12-01 Epub 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":"2025-12-01","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

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 : 2025-12-01 Epub 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

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 : 2025-12-01 Epub Date: 2025-06-13 DOI: 10.1016/j.intaccaudtax.2025.100708

Yang Wang , Xin Chen , Yifei Zhang

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 : 2025-12-01 Epub 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":"2025-12-01","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

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 : 2025-12-01 Epub 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":"2025-12-01","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