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Shared continuing professional development courses and financial statement comparability 共享持续专业发展课程和财务报表可比性
IF 1.7 4区 管理学
Accounting and Business Research Pub Date : 2023-05-05 DOI: 10.1080/00014788.2023.2186831
Shijiao Cao, Yongan Xu, Jianqiong Wang
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引用次数: 0
Do generalist CEOs engage in more tax avoidance than specialist CEOs? 通才型ceo是否比专才型ceo更容易避税?
IF 1.7 4区 管理学
Accounting and Business Research Pub Date : 2023-05-03 DOI: 10.1080/00014788.2023.2183486
M. Kabir, Harun Rashid
{"title":"Do generalist CEOs engage in more tax avoidance than specialist CEOs?","authors":"M. Kabir, Harun Rashid","doi":"10.1080/00014788.2023.2183486","DOIUrl":"https://doi.org/10.1080/00014788.2023.2183486","url":null,"abstract":"","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":" ","pages":""},"PeriodicalIF":1.7,"publicationDate":"2023-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43514071","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Natural disasters and audit fees 自然灾害和审计费用
IF 1.7 4区 管理学
Accounting and Business Research Pub Date : 2023-04-27 DOI: 10.1080/00014788.2023.2181752
Yumin Karen Zhang Perry, Christofer Adrian, Fang Hu, Cameron Truong
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引用次数: 0
Board attributes and companies’ choice of sustainability assurance providers 董事会属性和公司对可持续发展保证提供商的选择
4区 管理学
Accounting and Business Research Pub Date : 2023-03-27 DOI: 10.1080/00014788.2023.2181141
Kholod Alsahali, Ricardo Malagueño, Ana Marques
{"title":"Board attributes and companies’ choice of sustainability assurance providers","authors":"Kholod Alsahali, Ricardo Malagueño, Ana Marques","doi":"10.1080/00014788.2023.2181141","DOIUrl":"https://doi.org/10.1080/00014788.2023.2181141","url":null,"abstract":"We study whether and how the monitoring quality of the board of directors is associated with the choice of providers of assurance for sustainability disclosures. We also examine whether this relation depends on companies’ economic, legal, and social environment. In an international empirical study considering five categories of assurance providers, we find that key board attributes, including board size, frequency of board meetings, CEO separation, proportion of women on the board, and the existence of a sustainability committee affect the type of assurance provider chosen by companies. Overall, companies with higher board monitoring quality are more likely to appoint a Big 4 assurer for their sustainability disclosures. Companies with a sustainability committee are more likely to engage an engineering firm, while firms with more board meetings are more likely to appoint an expert assurer. Moreover, we find that companies based in countries with strong environments are more likely to engage an external assurance provider, particularly a Big 4 assurer or an engineering firm. Overall, our results indicate that international sustainability disclosure assurance choices depend on corporate governance practices, as well as countries’ economic, social and legal environment.","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"134 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135891038","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Thank you to reviewers 感谢审稿人
4区 管理学
Accounting and Business Research Pub Date : 2023-02-21 DOI: 10.1080/00014788.2023.2178597
{"title":"Thank you to reviewers","authors":"","doi":"10.1080/00014788.2023.2178597","DOIUrl":"https://doi.org/10.1080/00014788.2023.2178597","url":null,"abstract":"","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135029914","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The scale and scope of the client portfolio and audit quality at the individual auditor level: evidence from China 客户组合的规模和范围以及审计师个人层面的审计质量:来自中国的证据
IF 1.7 4区 管理学
Accounting and Business Research Pub Date : 2023-02-13 DOI: 10.1080/00014788.2023.2165030
Juan Mao, Baolei Qi, Guochang Zhang
{"title":"The scale and scope of the client portfolio and audit quality at the individual auditor level: evidence from China","authors":"Juan Mao, Baolei Qi, Guochang Zhang","doi":"10.1080/00014788.2023.2165030","DOIUrl":"https://doi.org/10.1080/00014788.2023.2165030","url":null,"abstract":"","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":" ","pages":""},"PeriodicalIF":1.7,"publicationDate":"2023-02-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48478593","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Does product market competition influence annual report readability? 产品市场竞争是否会影响年报的可读性?
IF 1.7 4区 管理学
Accounting and Business Research Pub Date : 2023-02-06 DOI: 10.1080/00014788.2023.2165031
D. Rahman, M. Kabir, Muhammad Jahangir Ali, B. Oliver
{"title":"Does product market competition influence annual report readability?","authors":"D. Rahman, M. Kabir, Muhammad Jahangir Ali, B. Oliver","doi":"10.1080/00014788.2023.2165031","DOIUrl":"https://doi.org/10.1080/00014788.2023.2165031","url":null,"abstract":"","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":" ","pages":""},"PeriodicalIF":1.7,"publicationDate":"2023-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48205318","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
Groupthink tendencies in top management teams and financial reporting fraud 高层管理团队的群体思维倾向与财务报告造假
IF 1.7 4区 管理学
Accounting and Business Research Pub Date : 2023-01-12 DOI: 10.1080/00014788.2022.2145555
Valerie Li
{"title":"Groupthink tendencies in top management teams and financial reporting fraud","authors":"Valerie Li","doi":"10.1080/00014788.2022.2145555","DOIUrl":"https://doi.org/10.1080/00014788.2022.2145555","url":null,"abstract":"","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":" ","pages":""},"PeriodicalIF":1.7,"publicationDate":"2023-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44468231","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Does a liability of foreignness in liquidity apply to US IPOs? 流动性中的外国负债是否适用于美国ipo ?
4区 管理学
Accounting and Business Research Pub Date : 2023-01-04 DOI: 10.1080/00014788.2022.2150595
Chiara Banti, Gary C. Biddle, Jonathan Jona
{"title":"Does a liability of foreignness in liquidity apply to US IPOs?","authors":"Chiara Banti, Gary C. Biddle, Jonathan Jona","doi":"10.1080/00014788.2022.2150595","DOIUrl":"https://doi.org/10.1080/00014788.2022.2150595","url":null,"abstract":"We provide evidence regarding two unanswered and consequential questions regarding share trading liquidity, a primary motive for US listings, for the prominent listing cohort of foreign-firm US initial public offerings (FIPOs). First, we test whether FIPOs exhibit a ‘liability of foreignness (Bell et al. 2012) in liquidity’ (LFL) compared with matched domestic-firm IPOs (DIPOs), despite listing requirements that are more stringent than for the mature cross-listed foreign firms studied previously. Second, we test whether US IPO LFL is moderated by FIPO home country institutional attributes that promote liquidity. Our findings for 327 FIPOs from 36 countries between 1990 and 2012 reveal that US IPO LFL is moderated, but not eliminated, by FIPO home country attributes, thus indicating incomplete bonding with US institutions. These findings extend prior research and serve to inform foreign firms considering US IPOs, exchanges competing for them, listing facilitators, regulators, and investors regarding a salient listing consideration.","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"326 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135500608","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Definitions and measures of corporate reputation in accounting and management: commonalities, differences, and future research 企业声誉在会计和管理中的定义和度量:共性、差异和未来研究
IF 1.7 4区 管理学
Accounting and Business Research Pub Date : 2023-01-04 DOI: 10.1080/00014788.2022.2149458
Jochen Bigus, Kieu Phuong Mai Hua, Sascha Raithel
{"title":"Definitions and measures of corporate reputation in accounting and management: commonalities, differences, and future research","authors":"Jochen Bigus, Kieu Phuong Mai Hua, Sascha Raithel","doi":"10.1080/00014788.2022.2149458","DOIUrl":"https://doi.org/10.1080/00014788.2022.2149458","url":null,"abstract":"","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":" ","pages":""},"PeriodicalIF":1.7,"publicationDate":"2023-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43250650","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
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