Journal of International Accounting Auditing and Taxation最新文献_第5页

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

Overconfident CEOs, corporate social responsibility, and tax avoidance: Evidence from China 过度自信的ceo、企业社会责任和避税：来自中国的证据

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2025-12-01 Epub Date: 2025-05-23 DOI: 10.1016/j.intaccaudtax.2025.100702

Panagiotis Karavitis, Pantelis Kazakis, Tianyue Xu

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 : 2025-06-01 Epub Date: 2024-12-07 DOI: 10.1016/j.intaccaudtax.2024.100672

Stergios Leventis , Emmanouil Dedoulis , Stavroula Kourdoumpalou

引用次数: 0

Editorial Publishing in JIAAT: Part 4 – Drafting the hypotheses 《JIAAT》社论发表：第四部分——假说的起草

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2025-06-01 Epub Date: 2024-12-20 DOI: 10.1016/j.intaccaudtax.2024.100676

Stergios Leventis (Editor-in-Chief)

引用次数: 0

Risk driven innovation in the not so boring accountancy profession 风险驱动的创新出现在不那么无聊的会计行业

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2025-06-01 Epub Date: 2024-12-25 DOI: 10.1016/j.intaccaudtax.2024.100675

Marc Cowling , Charles A. Ambilichu , Liafisu Sina Yekini , Kamil Omoteso

引用次数: 0

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2025-06-01 Epub Date: 2025-01-09 DOI: 10.1016/j.intaccaudtax.2025.100679

Salem Alhababsah , Alaa Alhaj-Ismail

引用次数: 0

Does culture influence mentoring perspectives? A comparative study of India and the U.S 文化会影响师徒关系的观点吗？印度与美国的比较研究

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2025-06-01 Epub Date: 2025-02-07 DOI: 10.1016/j.intaccaudtax.2025.100682

Tom Downen, Gaurav Gupta

{"title":"Does culture influence mentoring perspectives? A comparative study of India and the U.S","authors":"Tom Downen, Gaurav Gupta","doi":"10.1016/j.intaccaudtax.2025.100682","DOIUrl":"10.1016/j.intaccaudtax.2025.100682","url":null,"abstract":"<div><div>Culture has been shown to influence a variety of perspectives and behaviors. And culture often varies, on average, between countries. As accounting firms and many other service-providing firms shift more outsourcing work to other countries, and especially to India, it is crucial to understand how culture might influence their work practices. One such practice is mentoring, which is critically important in the accounting profession. In this study, we examine two related associations. First, we compare the mentoring perceptions of survey respondents (who proxy for business professionals) in two culturally different countries: India and the US. After identifying significant differences between the two groups, we expand our analysis to consider the association between espoused national culture and mentoring perspectives. This study uses a large sample of survey respondents – graduate business students from the US (<em>n</em> = 422) and from India (<em>n</em> = 442) – to evaluate these relationships. Utilizing regression analyses, we find that career development and role modeling seem less important in India than in the US, whereas social support seems more important in India. These effects seem to be driven primarily by the espoused national culture dimensions of power distance for career development, collectivism for social support, and uncertainty avoidance for role modeling. Our findings have practical implications for multinational companies, including large US-based public accounting firms.</div></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":"58 ","pages":"Article 100682"},"PeriodicalIF":3.3,"publicationDate":"2025-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143438235","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

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 : 2025-06-01 Epub 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":"2025-06-01","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 : 2025-06-01 Epub 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":"2025-06-01","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

Self-regulation and self-presentation in sustainability reporting: Evidence from firms’ voluntary water disclosure 可持续发展报告中的自我规制和自我表现：来自企业自愿披露水资源信息的证据

IF 3.3

Journal of International Accounting Auditing and Taxation Pub Date : 2025-06-01 Epub Date: 2025-02-25 DOI: 10.1016/j.intaccaudtax.2025.100684

Siwen Liu , Hans van der Heijden

{"title":"Self-regulation and self-presentation in sustainability reporting: Evidence from firms’ voluntary water disclosure","authors":"Siwen Liu , Hans van der Heijden","doi":"10.1016/j.intaccaudtax.2025.100684","DOIUrl":"10.1016/j.intaccaudtax.2025.100684","url":null,"abstract":"<div><div>This study examines factors that influence sustainability disclosure decisions using two alternative theoretical frameworks of sustainability reporting: self-regulation theory and self-presentation theory. This study focuses on water disclosure, a key dimension of sustainability reporting, which despite the importance of water, has received relatively little theoretical and empirical attention. Using a large dataset from an established global water survey from 2010 to 2020, we document supportive evidence for the positive relationships between voluntary water disclosure and several self-regulation mechanisms, such as policies and actions on water efficiency and emission reductions. In addition, we use ‘water-to-add-value’ measures as supplementary proxies for corporate water efficiency. We find that firms with high water efficiency are more likely to disclose water information in the global water survey, which suggests that these firms showcase their good water performance to key stakeholders proactively. Conversely, firms with low water efficiency are less likely to respond to the survey, suggesting that this may be done to maintain an existing corporate image. Our theoretical contribution to accounting literature is the novel integration of self-regulation and self-presentation theory and its application to water disclosure. Our findings suggest that firms disclose water performance data strategically to present a favorable image of corporate water stewardship, providing support for assertive self-presentation behavior.</div></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":"58 ","pages":"Article 100684"},"PeriodicalIF":3.3,"publicationDate":"2025-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143579967","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