Journal of International Accounting Auditing and Taxation最新文献_第9页

Improving Tax Compliance Risk Management of Large Businesses in Vietnam 改善越南大型企业税务合规风险管理

IF 2.6

Journal of International Accounting Auditing and Taxation Pub Date : 2023-03-04 DOI: 10.47747/jat.v3i1.1102

Thi-Cam-Van Nguyen, Thi Thanh Binh Nguyen

引用次数: 0

Moderating Effect of Earnings Persistence on the Relationship Between International Financial Reporting Standards Implementation and Earnings Response Coefficient of Listed Companies in Nigeria 盈余持续性对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的调节作用

IF 2.6

Journal of International Accounting Auditing and Taxation Pub Date : 2023-03-03 DOI: 10.47747/jat.v3i1.1077

S. Beredugo

{"title":"Moderating Effect of Earnings Persistence 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.v3i1.1077","DOIUrl":"https://doi.org/10.47747/jat.v3i1.1077","url":null,"abstract":"This study examined the moderating effect of earnings persistence on the relationship between International Financial Reporting Standards (IFRS) Implementation and Earnings Response Coefficient (ERC) of listed companies in Nigeria. This was done to evaluate the reason behind the poor utilization of capital market, especially equity market for funding of developmental project by both public and private sector entities. This study adopted historical-descriptive 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. The results of the cross sectional effect model show that IFRS implementation brings about high quality information, but it is not sufficient enough to induce a change in the ERC. It was discovered that investors and speculators alike pay close attention to the degree to which current period earnings shocks persist in the future, and this outcome propels the IFRS compliance to enhance a high earnings response coefficient of firms in the stock market. It is therefore recommended that the financial reports of listed companies in Nigerian should be designed to improve the information contents of accounting earnings in order to include inherent socio-economic risk, full disclosure of net income, past and prospective earnings","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":null,"pages":null},"PeriodicalIF":2.6,"publicationDate":"2023-03-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77602943","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

Taxpayers’ Perception of Public Sector Fiscal Responsibility and Voluntary Tax Compliance Behaviour in Rivers State, Nigeria 尼日利亚河流州纳税人对公共部门财政责任和自愿纳税行为的看法

IF 2.6

Journal of International Accounting Auditing and Taxation Pub Date : 2023-03-03 DOI: 10.47747/jat.v3i1.1065

Osirim Monday

{"title":"Taxpayers’ Perception of Public Sector Fiscal Responsibility and Voluntary Tax Compliance Behaviour in Rivers State, Nigeria","authors":"Osirim Monday","doi":"10.47747/jat.v3i1.1065","DOIUrl":"https://doi.org/10.47747/jat.v3i1.1065","url":null,"abstract":"This study which is on the influence of taxpayers' perception of public sector fiscal responsibility on voluntary tax compliance is motivated by the quality of government fiscal responsibility, the level of tax compliance by the public and the reported low level of tax buoyancy and elasticity in Nigeria. The study adopts cross sectional survey research design. Four hundred and three (403) copies of valid questionnaire were used for the study; this represents 85% of the respondents. The collected data were analyzed using both descriptive and inferential statistics. The proposed hypotheses for the study were tested using regression analysis. The study provides evidence to show that voluntary tax compliance is low in Rivers State, Nigeria as on the average, voluntary tax compliance produced a mean score of 2.0928 and standard deviation of 0.469592.The study also provides evidence indicating that public accountability, government fiscal transparency, balanced and surplus budget, public information dissemination and government public engagements are key drivers of voluntary tax compliance and their relationships with voluntary compliance are positive and significant. Hence, it could be reasonably concluded that voluntary tax compliance is lacking in Rivers State leading to the recommendations that revenue authorities in Rivers State, Nigeria should intensify efforts to identify, register and bring to the tax net all eligible taxpayers operating in the formal and informal sectors by synergizing with financial firms and various professional bodies and trade unions. Public institutions should make public accountability and fiscal transparency their core mandate so as to earn public confidence geared towards improved tax compliance behaviour.","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":null,"pages":null},"PeriodicalIF":2.6,"publicationDate":"2023-03-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75467207","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

Does recognition versus disclosure of pension liabilities affect credit ratings? Evidence from Japan 养老金负债的确认与披露会影响信用评级吗？来自日本的证据

IF 2.6

Journal of International Accounting Auditing and Taxation Pub Date : 2023-03-01 DOI: 10.1016/j.intaccaudtax.2023.100524

Masaki Kusano

{"title":"Does recognition versus disclosure of pension liabilities affect credit ratings? Evidence from Japan","authors":"Masaki Kusano","doi":"10.1016/j.intaccaudtax.2023.100524","DOIUrl":"10.1016/j.intaccaudtax.2023.100524","url":null,"abstract":"<div><p>Whether credit market participants process disclosure and recognition of pension information differently has not been fully explored. To fill this gap, this study investigates whether the change in a pension accounting standard related to the recognition rule influences firms’ credit risk in Japan. Statement No. 26, <em>Accounting Standard for Retirement Benefits</em>, stipulates that firms recognize previously disclosed pension information on the balance sheet. Employing the implementation of Statement No. 26, I explore how differences between disclosed and recognized pension liabilities affect credit ratings. I find that off–balance sheet pension liabilities are associated with credit ratings prior to Statement No. 26. I also find similar relations between disclosure versus recognition of pension liabilities and credit ratings. When firms have a small pension plan deficit, off–balance sheet pension liabilities provide risk-relevant information, and the risk relevance of disclosed and recognized pension liabilities is statistically similar. My overall results suggest that mandating pension recognition does not affect the credit risk assessment by credit rating agencies.</p></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":null,"pages":null},"PeriodicalIF":2.6,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45519500","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 relationship between CSR disclosure and accounting conservatism: The role of state ownership 企业社会责任披露与会计稳健性的关系:国有制的作用

IF 2.6

Journal of International Accounting Auditing and Taxation Pub Date : 2023-03-01 DOI: 10.1016/j.intaccaudtax.2023.100522

Tatiana Garanina , Oksana Kim

{"title":"The relationship between CSR disclosure and accounting conservatism: The role of state ownership","authors":"Tatiana Garanina , Oksana Kim","doi":"10.1016/j.intaccaudtax.2023.100522","DOIUrl":"10.1016/j.intaccaudtax.2023.100522","url":null,"abstract":"<div><p>The literature has explored an association between corporate social responsibility (CSR) disclosure and accounting conservatism. This paper investigates how state ownership moderates this relationship in the context of the emerging Russian economy. Using a sample of 223 publicly listed Russian companies for the period of 2012–2017, we find that companies with higher CSR disclosure tend to have more conservative financial reporting practices. We observe, however, that state ownership has a negative moderating effect on this association, in line with agency theory. Moreover, we explore the unique structure of Russian companies’ state ownership, whereby public companies often have a combination of <em>federal</em>, <em>regional</em>, and <em>municipal</em> state ownership, the outcome of privatization reform. We find that federal state ownership alone or in combination with regional or municipal levels of state ownership has a significantly negative impact on the CSR disclosure–accounting conservatism association. We find no evidence that a regional or municipal level of state ownership, a combination of regional and municipal levels of state ownership, or a combination of all three levels has an impact on the association between CSR disclosure and reporting conservatism. We address the recent call for a contextualized approach that focuses on institutional, legal, and cultural features of different economies to advance our knowledge of the antecedents of CSR disclosure, its association with reporting quality, and the factors that moderate it.</p></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":null,"pages":null},"PeriodicalIF":2.6,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48549932","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: 10

The determinants of audit fees in the alternative investment market (Aim) in the UK: Evidence on the impact of risk, corporate governance and auditor size 英国另类投资市场(Aim)审计费用的决定因素:风险、公司治理和审计师规模影响的证据

IF 2.6

Journal of International Accounting Auditing and Taxation Pub Date : 2023-03-01 DOI: 10.1016/j.intaccaudtax.2023.100523

Bai Xue , Noel O'Sullivan

{"title":"The determinants of audit fees in the alternative investment market (Aim) in the UK: Evidence on the impact of risk, corporate governance and auditor size","authors":"Bai Xue , Noel O'Sullivan","doi":"10.1016/j.intaccaudtax.2023.100523","DOIUrl":"10.1016/j.intaccaudtax.2023.100523","url":null,"abstract":"<div><p>This study examines the determinants of audit fees for companies listed on the Alternative Investment Market (AIM) in the United Kingdom (UK), which is the secondary market of the London Stock Exchange for small and medium sized companies. AIM companies are expected to present different audit pricing challenges compared to fully listed firms. From an audit demand perspective, AIM companies exhibit different risk and governance characteristics while, from a supply perspective, the AIM is characterized by greater auditor choice than typically found in main markets. We find that audit fees in the AIM are negatively influenced by client liquidity and the length of listing. We also find that higher levels of audit committee disclosures are associated with higher fees, although there is no evidence that individual audit committee characteristics influence audit fees. After controlling for self-selection bias, we find that Big 4 auditors charge higher fees and this premium is especially pronounced for smaller firms. Our findings contribute to the audit pricing literature by illustrating that the determinants of audit fees depends on the institutional setting in which companies operate as well as highlighting the importance of specific risk measures and auditor size in the determination of audit fees for AIM companies.</p></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":null,"pages":null},"PeriodicalIF":2.6,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44482365","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: 2

Accounting research in former Soviet bloc countries: Past trends and current and future developments 前苏联集团国家的会计研究:过去的趋势、现在和未来的发展

IF 2.6

Journal of International Accounting Auditing and Taxation Pub Date : 2023-03-01 DOI: 10.1016/j.intaccaudtax.2023.100529

Victoria Krivogorsky , Natalia Mintchik , Anna Alon

引用次数: 0

Foreign language effect in accounting uncertainty expressions: Interpretation and probabilistic estimation 会计不确定性表述中的外语效应：解释与概率估计

IF 2.6

Journal of International Accounting Auditing and Taxation Pub Date : 2023-03-01 DOI: 10.1016/j.intaccaudtax.2023.100528

Yuqian Zhang , Anura De Zoysa , Corinne Cortese

引用次数: 0

Editorial Letter March 2023 社论2023年3月

IF 2.6

Journal of International Accounting Auditing and Taxation Pub Date : 2023-03-01 DOI: 10.1016/j.intaccaudtax.2023.100538

Stergios Leventis (Editor-in-chief), Helen Kang (Co-editors), Thomas “Bowe” Hansen (Co-editors), Haiyan “Helen” Zhou (Co-editors)

引用次数: 0

Credit rating agency response to appointment of female audit partners: Evidence from the UK 信用评级机构对任命女性审计合伙人的回应：来自英国的证据

IF 2.6

Journal of International Accounting Auditing and Taxation Pub Date : 2023-03-01 DOI: 10.1016/j.intaccaudtax.2023.100525

Andrews Owusu , Alaa Mansour Zalata

引用次数: 2