Journal of International Accounting Auditing and Taxation最新文献_第4页

Corrigendum to “An international study on the impact of corruption on analysts’ forecasts” [J. Int. Account. Audit. Tax. 48 (2022) 100486] 对 "腐败对分析师预测影响的国际研究 "的更正[J. Int. Account. Audit. Tax. 48 (2022) 100486]

IF 2.6

Journal of International Accounting Auditing and Taxation Pub Date : 2024-02-16 DOI: 10.1016/j.intaccaudtax.2024.100605

Emmanuel Mamatzakis

引用次数: 0

What do we know about tax treaties and how can accounting research contribute? 我们对税务条约了解多少，会计研究如何做出贡献？

IF 2.6

Journal of International Accounting Auditing and Taxation Pub Date : 2024-02-15 DOI: 10.1016/j.intaccaudtax.2024.100604

Ashley West , Brett Wilkinson

引用次数: 0

Book-tax conformity and earnings management: A research agenda 账簿-税收一致性与收益管理：研究议程

IF 2.6

Journal of International Accounting Auditing and Taxation Pub Date : 2024-02-15 DOI: 10.1016/j.intaccaudtax.2024.100603

Stylianos Floropoulos, Maria Tsipouridou, Charalambos Spathis

{"title":"Book-tax conformity and earnings management: A research agenda","authors":"Stylianos Floropoulos, Maria Tsipouridou, Charalambos Spathis","doi":"10.1016/j.intaccaudtax.2024.100603","DOIUrl":"10.1016/j.intaccaudtax.2024.100603","url":null,"abstract":"<div><p>We conduct a literature review of 60 studies on the impact of book-tax conformity on earnings management. We review this relationship in public firms, and then in public versus private firms. We also review external factors that may affect this relationship, such as accounting standards changes/International Financial Reporting Standards (IFRS) adoption, tax law changes, tax enforcement, and external audits. Finally, we review the studies on book-tax conformity and earnings attributes. The results are inconclusive as to whether high book-tax conformity increases or decreases earnings management. We find that private firms manage earnings and taxes to a greater extent than public firms when book-tax conformity is strong and that IFRS adoption is not enough to reduce earnings management and increase tax compliance. Firms use negative discretionary accruals before tax rate reductions to achieve their tax planning goals. Finally, tax authority enforcement strengthens financial reporting quality and decreases tax avoidance, whereas stronger book-tax conformity reduces the information content and timeliness of accounting earnings. Based on our review, we provide suggestions for future research.</p></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":null,"pages":null},"PeriodicalIF":2.6,"publicationDate":"2024-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139818642","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 the new revenue recognition principle (IFRS 15) on financial statement comparability: Evidence from Korea 新收入确认原则（IFRS 15）对财务报表可比性的影响：来自韩国的证据

IF 2.6

Journal of International Accounting Auditing and Taxation Pub Date : 2024-01-29 DOI: 10.1016/j.intaccaudtax.2024.100601

Woo Jae Lee , Seung Uk Choi

{"title":"The effect of the new revenue recognition principle (IFRS 15) on financial statement comparability: Evidence from Korea","authors":"Woo Jae Lee , Seung Uk Choi","doi":"10.1016/j.intaccaudtax.2024.100601","DOIUrl":"10.1016/j.intaccaudtax.2024.100601","url":null,"abstract":"<div><p>This study investigates the initial impact of International Financial Reporting Standards (IFRS) 15 by comparing the financial statement comparability of the effective years of its implementation with those of the pre-IFRS 15 periods. Given that private firms are exempt from the IFRS 15 amendment, we use them as the control group for public firms. Specifically, we use Korean firms from 2015 to 2020 and employ a difference-in-differences approach. This study finds an increase in financial statement comparability for public firms after the IFRS 15 application relative to the change of private firms that are not subject to the IFRS 15. We interpret that the enhancement in financial statement comparability is caused by the following two aspects of IFRS 15: discretion reduction effect and harmonization of multiple standards effect. Furthermore, an increase in comparability is greater for firms that are clients of industry-specialist auditors and those that operate in less-competitive industries, unlike their counterparts. We also find that discretionary revenues are lower in the post-IFRS 15 period than in the pre-IFRS 15 period. Overall, the results of this study suggest that IFRS 15 can deliver the outcomes aimed for by regulators, at least during its initial implementation.</p></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":null,"pages":null},"PeriodicalIF":2.6,"publicationDate":"2024-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139646236","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

Corporate governance reforms and voluntary disclosure: International evidence on management earnings forecasts 公司治理改革与自愿披露：管理层盈利预测的国际证据

IF 2.6

Journal of International Accounting Auditing and Taxation Pub Date : 2024-01-28 DOI: 10.1016/j.intaccaudtax.2024.100602

Chih-Hsien Liao , Ziyao San , Albert Tsang

{"title":"Corporate governance reforms and voluntary disclosure: International evidence on management earnings forecasts","authors":"Chih-Hsien Liao , Ziyao San , Albert Tsang","doi":"10.1016/j.intaccaudtax.2024.100602","DOIUrl":"10.1016/j.intaccaudtax.2024.100602","url":null,"abstract":"<div><p>This study examines whether and how a country’s implementation of corporate governance reforms affects the propensity and properties of management earnings forecasts. We propose competing hypotheses that the implementation of corporate governance reforms will either increase or reduce the likelihood of management earnings forecasts. Our sample includes public firms from 22 countries spanning from 2004 to 2009. Using a difference-in-differences (DID) research design and logistic regressions, we compare the change in earnings forecast practices between firms domiciled in countries that implemented corporate governance reforms and firms domiciled in countries that did not. We find that the implementation of corporate governance reforms in a country increases the propensity of firms in that country to issue earnings forecasts. However, the implementation of corporate governance reforms in a country does not significantly influence the quality of earnings forecasts issued in the post-reform period. Also, the effect of reforms on the level of earnings forecasts issued by firms is greater for countries adopting the comply-or-explain type of reform, for firms in countries with a weaker level of pre-reform corporate governance, and for countries with a common law legal origin. Overall, our findings shed light on how strengthened corporate governance affects firms’ voluntary disclosure practices.</p></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":null,"pages":null},"PeriodicalIF":2.6,"publicationDate":"2024-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139579194","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 materiality of non-financial tax disclosure: Experimental evidence 非财务税务信息披露的重要性：实验证据

IF 2.6

Journal of International Accounting Auditing and Taxation Pub Date : 2024-01-27 DOI: 10.1016/j.intaccaudtax.2024.100600

Max Göttsche , Florian Habermann , Sebastian Sieber

{"title":"The materiality of non-financial tax disclosure: Experimental evidence","authors":"Max Göttsche , Florian Habermann , Sebastian Sieber","doi":"10.1016/j.intaccaudtax.2024.100600","DOIUrl":"10.1016/j.intaccaudtax.2024.100600","url":null,"abstract":"<div><p>This study examines whether corporate tax information from non-financial disclosure is material for investors. This is important because, recently, the Global Reporting Initiative (GRI) enacted, and the European Union (EU) passed, new non-financial tax disclosure requirements. By conducting a factorial survey experiment, we are the first to show that non-professional investors are more likely to invest in companies providing detailed public country-by-country-reporting (CbCR) than in those that do not. We conclude that a public CbCR – as required by the GRI and the EU – is material for (non-professional) investors. Additional analyses show that the effect of the public CbCR is stronger (i) for socially responsible investors and (ii) for investors with high tax morale. In contrast to providing public CbCR, we find no evidence that reporting the corporate tax strategy (CTS) – as solely required by the GRI – affects investment decisions. Our findings provide novel insights into whether and how different types of investors integrate different kinds of non-financial tax disclosure in their decision-making processes. For this reason, our study at the intersection of corporate taxation, reporting, and sustainability provides implications for scholars, corporate decision-makers, policy-makers, and standard setters.</p></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":null,"pages":null},"PeriodicalIF":2.6,"publicationDate":"2024-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1061951824000065/pdfft?md5=28497cfdc08e9f279337c7194a6b2dc5&pid=1-s2.0-S1061951824000065-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139677751","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

Does board composition impact the timeliness of financial reporting? Evidence from Swedish privately held companies 董事会组成是否影响财务报告的及时性？瑞典私营公司的证据

IF 2.6

Journal of International Accounting Auditing and Taxation Pub Date : 2024-01-19 DOI: 10.1016/j.intaccaudtax.2024.100597

Irina Alexeyeva

引用次数: 0

Social media in accounting research: A review and future research agenda 会计研究中的社交媒体：回顾与未来研究议程

IF 2.6

Journal of International Accounting Auditing and Taxation Pub Date : 2024-01-14 DOI: 10.1016/j.intaccaudtax.2024.100595

Michail Nerantzidis , Ioannis Tampakoudis , Chaoyuan She

{"title":"Social media in accounting research: A review and future research agenda","authors":"Michail Nerantzidis , Ioannis Tampakoudis , Chaoyuan She","doi":"10.1016/j.intaccaudtax.2024.100595","DOIUrl":"10.1016/j.intaccaudtax.2024.100595","url":null,"abstract":"<div><p>In recent years, accounting scholars have shown growing interest in utilizing social media (SM) for research. Using a structured literature review of 86 articles, this study aims to reconcile insights from diverse literature to understand the current trends in SM accounting research and propose an agenda for future studies. Our findings reveal that SM accounting research is still at an early stage despite the increase of articles in recent years. In particular, we find that most studies focus on (publicly listed) corporate use of SM (mostly Twitter and Facebook) to disseminate financial and non-financial information in the North American and European regions. However, there is still a limited understanding of how SM interactions among various parties may push for greater transparency in different forms of organizations and in countries where stakeholder interests are less protected. While SM studies use system-oriented (such as institutional, legitimacy, and stakeholder theories) and economic-based theories, most studies only use SM as an empirical platform and rely on empirically developed arguments without reference to explicit theories. Finally, we identify common research themes and suggest promising avenues for future accounting research.</p></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":null,"pages":null},"PeriodicalIF":2.6,"publicationDate":"2024-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139495178","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 investigations, media coverage, and audit opinions 监管调查、媒体报道和审计意见

IF 2.6

Journal of International Accounting Auditing and Taxation Pub Date : 2024-01-12 DOI: 10.1016/j.intaccaudtax.2024.100596

Xuelian Li , Liang Dong , Hung Wan Kot , Ming Liu

引用次数: 0

The real effects of financial reporting: Evidence and suggestions for future research 财务报告的实际效果：证据与未来研究建议

IF 2.6

Journal of International Accounting Auditing and Taxation Pub Date : 2023-12-20 DOI: 10.1016/j.intaccaudtax.2023.100594

Henrike Biehl , Christopher Bleibtreu , Ulrike Stefani

{"title":"The real effects of financial reporting: Evidence and suggestions for future research","authors":"Henrike Biehl , Christopher Bleibtreu , Ulrike Stefani","doi":"10.1016/j.intaccaudtax.2023.100594","DOIUrl":"10.1016/j.intaccaudtax.2023.100594","url":null,"abstract":"<div><p>This article systematically reviews 94 accounting and finance studies that address the real effects of financial reporting. Whereas the effects of financial reporting on capital suppliers’ decisions traditionally have received much attention, recent research has generated important new insights into the feedback effects of financial reporting on the reporting firms’ real activities (e.g., investments or allocation and use of resources). We identify the consequences of financial reporting for (1) the reporting firm, (2) its peer firms, and (3) the input and output markets. We also highlight the effects of firms’ internal controls over financial reporting and consider how accounting and auditing regulations influence and contribute to real effects. The studies we review are consistent in their findings that high-quality financial reporting is positively associated with the efficiency of the reporting firm’s resource allocation. Many studies also suggest a positive association between high-quality financial reporting and an efficient allocation of resources in the real sector, which can also benefit other market participants like consumers or employees. The article concludes with an outlook on fruitful research opportunities.</p></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":null,"pages":null},"PeriodicalIF":2.6,"publicationDate":"2023-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1061951823000733/pdfft?md5=3b0e6f881383dbfec5504ca72720d59f&pid=1-s2.0-S1061951823000733-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138823623","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