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

Aggressiveness in corporate financial and tax reporting:Do employee directors matter? A cross-country study 公司财务和税务报告的侵略性：员工董事重要吗？一项跨国研究

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2024-12-12 DOI: 10.1016/j.intaccaudtax.2024.100673

Phuong Nguyen Trang Doan , Mieke Dingenen , Ann Gaeremynck , Piet Sercu

{"title":"Aggressiveness in corporate financial and tax reporting:Do employee directors matter? A cross-country study","authors":"Phuong Nguyen Trang Doan , Mieke Dingenen , Ann Gaeremynck , Piet Sercu","doi":"10.1016/j.intaccaudtax.2024.100673","DOIUrl":"10.1016/j.intaccaudtax.2024.100673","url":null,"abstract":"<div><div>We examine whether employee representation on a firm’s board of directors (ERB) has an impact on aggressiveness in corporate financial and tax reporting. Using an international sample of 3,450 firms across 29 countries over the period 2012–2021, we find that ERB firms practice less income-increasing accruals management, real-earnings management, and tax avoidance — consistent with a monitoring role for employee directors. Second, we present evidence that, at least for tax issues, this monitoring works even better when the board has desirable characteristics such as more independent directors, a single-mandate chief executive officer (CEO), and a majority shareholder. Third, we find that the monitoring effect is unaffected by the voluntary or law-imposed nature of ERB, but the useful interactions between the ERB effect and the desirable board characteristics are solely traced to the voluntary arrangements. Lastly, cross-sectional analyses show that younger, female, and employee directors without shares are typically better monitors.</div></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":"58 ","pages":"Article 100673"},"PeriodicalIF":3.3,"publicationDate":"2024-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143143477","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

An analysis of JIAAT editorial board composition and research review 《JIAAT》编委会组成与研究综述分析

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2024-12-07 DOI: 10.1016/j.intaccaudtax.2024.100672

Stergios Leventis , Emmanouil Dedoulis , Stavroula Kourdoumpalou

引用次数: 0

The role and power of technical staff in international accounting standard setting 技术人员在国际会计准则制定中的作用和权力

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2024-12-07 DOI: 10.1016/j.intaccaudtax.2024.100671

Sebastian Hoffmann

{"title":"The role and power of technical staff in international accounting standard setting","authors":"Sebastian Hoffmann","doi":"10.1016/j.intaccaudtax.2024.100671","DOIUrl":"10.1016/j.intaccaudtax.2024.100671","url":null,"abstract":"<div><div>This study investigates the role of technical staff within a global standard setting organization, the International Accounting Standards Board (IASB). Building on publicly available documents, interviews with staff and Board members, and observations of Board meetings, staff practices of standard setting are explored in light of their impact on the standard setter’s decision-making. It is found that the technical staff have individual approaches to their work on standard setting projects. They find themselves constrained by, but also shaping, the organizational structures of the IASB. In the course of their project work they become specialist experts in both the project’s technical issues as well as procedural processes. This makes the staff powerful agents within the realm of international accounting standard setting, because their efforts influence how the IASB moves through its work plan. It also explains why they may be a preferred target for lobbying activities and how they contribute to the standard setter’s public reputation. Notably, staff practices are consistent over time and across projects. In summary, it is suggested that the IASB’s technical staff are a critical resource of international accounting standard setting.</div></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":"58 ","pages":"Article 100671"},"PeriodicalIF":3.3,"publicationDate":"2024-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143143481","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

Corporate governance, national governance quality, and biodiversity reporting: Global evidence 公司治理、国家治理质量与生物多样性报告：全球证据

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2024-12-07 DOI: 10.1016/j.intaccaudtax.2024.100669

Nurlan S. Orazalin , Collins G. Ntim , John Kalimilo Malagila

{"title":"Corporate governance, national governance quality, and biodiversity reporting: Global evidence","authors":"Nurlan S. Orazalin , Collins G. Ntim , John Kalimilo Malagila","doi":"10.1016/j.intaccaudtax.2024.100669","DOIUrl":"10.1016/j.intaccaudtax.2024.100669","url":null,"abstract":"<div><div>We explore the effects of corporate governance and national governance quality on corporate biodiversity reporting and investigate whether national governance quality moderates the relationship between corporate governance and biodiversity reporting practices. Using a sample of global firms across 36 countries over the 2009 to 2020 period, we find that the overall quality of corporate governance and individual governance dimensions, such as management effectiveness, corporate social responsibility (CSR) practices, and shareholder treatment are positively associated with biodiversity reporting. Our results suggest that firms operating in countries with strong national governance systems tend to disseminate extensive biodiversity information. We also find that national governance quality positively moderates the relationships of CSR practices and shareholder treatment with biodiversity reporting practices, but has no impact on the link between management effectiveness and biodiversity reporting. Our findings have several implications for regulators, policymakers, and organizational stakeholders. Overall, our results support the dynamic capabilities view in that internal and external governance mechanisms and systems can motivate and compel boards of directors and management teams to develop dynamic capabilities, engage in sustainability practices, and enhance biodiversity transparency.</div></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":"58 ","pages":"Article 100669"},"PeriodicalIF":3.3,"publicationDate":"2024-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143143027","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

Religiosity, secrecy culture, and corporate social responsibility report assurance 宗教性、保密文化与企业社会责任报告保障

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2024-12-07 DOI: 10.1016/j.intaccaudtax.2024.100667

Kriengkrai Boonlert-U-Thai , Weerapong Kitiwong , Muttanachai Suttipun

引用次数: 0

Access to finance and corporate tax avoidance: International evidence 融资渠道与企业避税：国际证据

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2024-12-07 DOI: 10.1016/j.intaccaudtax.2024.100668

Ramzi Benkraiem , Safa Gaaya , Faten Lakhal , Merve Kilic

引用次数: 0

Reliability of the audit committee in weak institutional environments: Evidence from Nigeria 薄弱制度环境下审计委员会的可靠性：尼日利亚的证据

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2024-10-28 DOI: 10.1016/j.intaccaudtax.2024.100657

Folajimi Ashiru , Emmanuel Adegbite , Jane Frecknall-Hughes , Olabisi Daodu

引用次数: 0

Whistleblowing intentions by public accountants in a non-Western society: The case of Japanese accountants 非西方社会中公共会计师的举报意图：日本会计师的案例

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2024-10-15 DOI: 10.1016/j.intaccaudtax.2024.100656

Shinji Horiguchi , Roszaini Haniffa , Mohammad Hudaib

{"title":"Whistleblowing intentions by public accountants in a non-Western society: The case of Japanese accountants","authors":"Shinji Horiguchi , Roszaini Haniffa , Mohammad Hudaib","doi":"10.1016/j.intaccaudtax.2024.100656","DOIUrl":"10.1016/j.intaccaudtax.2024.100656","url":null,"abstract":"<div><div>This study addresses a gap in the literature by exploring whistleblowing intentions in a society where social harmony, respectfulness, and conformity to rules and norms are perceived as important. A survey of Japanese public accountants indicates attitudes, independence commitment, perceived behavioral control, personal cost of reporting, and personal responsibility for reporting significantly influence internal whistleblowing intentions. Contrary to previous studies, we found personal cost of reporting has significant positive relationship with internal whistleblowing intention, which is a reflection of the unique Japanese work culture. Furthermore, perceived organizational support has a significant positive relationship with internal whistleblowing, signifying that Japanese public accountants feel comfortable to blow the whistle internally when there is high support from the organization. However, the interactive results reveal a significant negative relationship between perceived organizational support and internal whistleblowing, suggesting that despite organizational values that support internal whistleblowing, there is less room for accountants to decide and act independently when faced with an ethical dilemma. For external whistleblowing, both personal factors and interactive results are not significant as accountants perceived it as a betrayal or rebellious act, and feared potential lawsuits. Overall, our results imply that the Japanese unique work culture mitigates the consistency between individual intentions and actual behavior.</div></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":"57 ","pages":"Article 100656"},"PeriodicalIF":3.3,"publicationDate":"2024-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142525977","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

Accruals quality and efficient investing: Cross-country evidence 应计质量和有效投资：跨国证据

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2024-10-04 DOI: 10.1016/j.intaccaudtax.2024.100654

Seraina C. Anagnostopoulou

{"title":"Accruals quality and efficient investing: Cross-country evidence","authors":"Seraina C. Anagnostopoulou","doi":"10.1016/j.intaccaudtax.2024.100654","DOIUrl":"10.1016/j.intaccaudtax.2024.100654","url":null,"abstract":"<div><div>This study examines whether the effect of firm-level financial reporting quality − measured in the form of the quality of accruals − on corporate investment efficiency differs across jurisdictions with different strengths of institutional and regulatory enforcement. Institutional enforcement effectiveness relates to operating in jurisdictions with lower vs. higher informational uncertainty about actual firm performance, and where institutions secure the correct function of markets, with limited concerns about the extraction of any unlawful benefits by insiders. This effectiveness should mitigate adverse selection and moral hazard concerns driving inefficient investment, in the way that firm-specific financial reporting quality has been shown to do within single-country settings. Using a sample from 25 countries, accruals quality is positively associated with efficient investing, regardless of any country-level institutional characteristics. This association becomes more pronounced when the country-level strength of institutional enforcement is weaker, consistent with firm-specific reporting quality increasing in importance when country level institutional enforcement worsens. This evidence indicates that, when the effectiveness of institutional enforcement in a country does not successfully alleviate information asymmetries or secure efficient monitoring of corporate insiders by capital providers, there is greater need for firm-specific accounting quality to perform this function and promote efficient firm-level investing.</div></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":"57 ","pages":"Article 100654"},"PeriodicalIF":3.3,"publicationDate":"2024-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142438415","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 development and tax evasion: International evidence from OECD and non-OECD countries 金融发展与逃税：经合组织国家和非经合组织国家的国际证据

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2024-10-04 DOI: 10.1016/j.intaccaudtax.2024.100653

Amir Allam , Heba Abou-El-Sood , Mahmoud Elmarzouky , Ahmed Yamen

{"title":"Financial development and tax evasion: International evidence from OECD and non-OECD countries","authors":"Amir Allam , Heba Abou-El-Sood , Mahmoud Elmarzouky , Ahmed Yamen","doi":"10.1016/j.intaccaudtax.2024.100653","DOIUrl":"10.1016/j.intaccaudtax.2024.100653","url":null,"abstract":"<div><div>This study investigates the nexus between financial development and tax evasion across 156 countries from 2000 to 2017. In contrast to previous research focusing solely on banks or financial markets’ development, we employ a more comprehensive financial development index introduced by the International Monetary Fund (IMF) in 2016. This index gauges the progress of financial institutions (FI) and financial markets (FM) in terms of depth, access, and efficiency. Our findings underscore a negative correlation between financial development and tax evasion. Enhanced depth, access, and efficiency in both FI and FM correspond to reduced levels of tax evasion. Nevertheless, disparities emerge between the Organization of Economic Cooperation and Development (OECD) and non-OECD countries. While non-OECD countries exhibit negative associations between FI and FM development and tax evasion, in OECD countries, the role of FI assumes greater significance in curtailing tax evasion. Notably, within OECD countries, the depth of FI and FM emerges as the sole influential factor. This contrasts starkly with non-OECD counterparts, where all dimensions − depth, access, and efficiency − negatively influence tax evasion. Our research has noteworthy implications for policymakers in both categories of countries.</div></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":"57 ","pages":"Article 100653"},"PeriodicalIF":3.3,"publicationDate":"2024-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142421880","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