Journal of International Accounting Auditing and Taxation最新文献_第8页

Accounting for transition: A literature review 会计转型:文献综述

IF 2.6

Journal of International Accounting Auditing and Taxation Pub Date : 2023-06-01 DOI: 10.1016/j.intaccaudtax.2023.100548

Olga Golubeva

{"title":"Accounting for transition: A literature review","authors":"Olga Golubeva","doi":"10.1016/j.intaccaudtax.2023.100548","DOIUrl":"10.1016/j.intaccaudtax.2023.100548","url":null,"abstract":"<div><p>The purpose of this paper is to provide a literature review analysing the effects arising from the adoption of International Financial Reporting Standards (IFRS) in former Soviet Union countries (FSUC). The benefits and challenges identified through international accounting studies are applied as a conceptual framework to analyse the existing literature on the effects of IFRS adoption in transition economies. The article adopts a mixed-method approach that explores content by performing a qualitative analysis with quantification using NVivo software. By integrating findings and perspectives from 46 academic papers published in the English language literature from 2005 to 2020, the study highlights key achievements and limitations in FSUC, making findings readily available for scholars, policymakers and practitioners. Although adoption of IFRS is shown in the article to have a non-significant impact on practices in FSUC, the study’s conclusions contribute to the international debate on the relevance of IFRS to the national needs of different countries, particularly for those transition economies with a strong codified legal tradition rooted in the previous administrative system associated with Soviet accounting.</p></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":null,"pages":null},"PeriodicalIF":2.6,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48039808","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: 3

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

Macroeconomic instability, institutions, and earnings management: An analysis in developed and emerging market countries 宏观经济不稳定、制度和盈余管理:发达国家和新兴市场国家的分析

IF 2.6

Journal of International Accounting Auditing and Taxation Pub Date : 2023-06-01 DOI: 10.1016/j.intaccaudtax.2023.100544

Dante Baiardo C. Viana, Jr. , Isabel Lourenço , Ervin L. Black , Orleans Silva Martins

{"title":"Macroeconomic instability, institutions, and earnings management: An analysis in developed and emerging market countries","authors":"Dante Baiardo C. Viana, Jr. , Isabel Lourenço , Ervin L. Black , Orleans Silva Martins","doi":"10.1016/j.intaccaudtax.2023.100544","DOIUrl":"10.1016/j.intaccaudtax.2023.100544","url":null,"abstract":"<div><p>We analyze the effect of macroeconomic instability on earnings management and the moderating role of country-level institutions, examining how these phenomena differ in developed and emerging market countries. Focusing our analysis on macroeconomic instability instead of specific periods of financial crisis, we provide a more comprehensive view of the macroeconomic environment’s role as a key determinant of accounting quality. The empirical study relies on a worldwide sample from 34 countries throughout the period 1998–2018. Using several variables related to the macroeconomic environment, we construct a comprehensive macroeconomic instability index for each country that allows for changes over the years. Our findings suggest that when facing greater macroeconomic instability, firms from developed (emerging market) countries decrease (increase) the level of accruals-based earnings management, and firms from both types of countries decrease the level of real earnings management. We also find that in both developed and emerging market countries, the association between macroeconomic instability and accruals-based earnings management is lower in countries with stronger institutions.</p></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":null,"pages":null},"PeriodicalIF":2.6,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46427489","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: 3

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":null,"pages":null},"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

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":null,"pages":null},"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

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

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":null,"pages":null},"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":null,"pages":null},"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":null,"pages":null},"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":null,"pages":null},"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