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Revisiting pay-performance sensitivity around IFRS adoption in Europe: the dominant role of Germany 重新审视欧洲采用国际财务报告准则时的薪酬绩效敏感性:德国的主导作用
IF 1.7 4区 管理学
Accounting and Business Research Pub Date : 2022-06-10 DOI: 10.1080/00014788.2022.2073543
Jesper Banghøy, J. Marton, Thomas Plenborg, Emmeli Runesson
{"title":"Revisiting pay-performance sensitivity around IFRS adoption in Europe: the dominant role of Germany","authors":"Jesper Banghøy, J. Marton, Thomas Plenborg, Emmeli Runesson","doi":"10.1080/00014788.2022.2073543","DOIUrl":"https://doi.org/10.1080/00014788.2022.2073543","url":null,"abstract":"In this study, we investigate the effect of IFRS adoption on pay-performance sensitivity (PPS) in the European Economic Area (EEA) and show that the documented positive effect is driven by one country: Germany. In pooled country tests, we explore the effect of individual institutional attributes and find that differences between IFRS and local GAAP, as well as proxies for different types of enforcement, moderate the IFRS effect. However, these findings are contingent on including Germany in the sample. This raises the possibility that the studied institutional attributes proxy for Germany, and that it is the unique combination of institutional attributes in Germany that explains the increase in PPS at the time of IFRS adoption. Our findings suggest that researchers should be careful when generalising results from multi-country studies or attributing the IFRS effects to individual institutional variables.","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":" ","pages":""},"PeriodicalIF":1.7,"publicationDate":"2022-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47146791","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
How do bank managers forecast the future in the shadow of the past? An examination of expected credit losses under IFRS 9 银行经理如何在过去的阴影下预测未来?根据国际财务报告准则第9号对预期信贷损失的审查
IF 1.7 4区 管理学
Accounting and Business Research Pub Date : 2022-06-02 DOI: 10.1080/00014788.2022.2063104
Ning Du, Alessandra Allini, Marco Maffei
{"title":"How do bank managers forecast the future in the shadow of the past? An examination of expected credit losses under IFRS 9","authors":"Ning Du, Alessandra Allini, Marco Maffei","doi":"10.1080/00014788.2022.2063104","DOIUrl":"https://doi.org/10.1080/00014788.2022.2063104","url":null,"abstract":"One of the most significant changes under IFRS 9 is the shift to considering and incorporating forward-looking information to forecast expected credit losses (ECL). This study aims to understand how bank managers incorporate forward-looking information, such as future economic projections, in assessing significant credit risk deterioration, and how bank managers evaluate the reasonableness of different forecast horizons in order to project lifetime ECL. We conducted an experiment with 72 bank managers. Our results reveal that bank managers are reluctant to incorporate good news when historical information indicates a high default risk and potentially large credit loss, and that their ECL estimates are influenced by the upward or downward shift in the forecasted losses. We view these results as consistent with the unconditional conservatism of the new ECL model.","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"53 1","pages":"699 - 722"},"PeriodicalIF":1.7,"publicationDate":"2022-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41348705","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: 3
The impact of the adoption of IFRS 11 on the comparability of accounting information 采用《国际财务报告准则第11号》对会计信息可比性的影响
IF 1.7 4区 管理学
Accounting and Business Research Pub Date : 2022-06-02 DOI: 10.1080/00014788.2022.2050171
R. Sarquis, Ariovaldo dos Santos, I. Lourenço, G. Braunbeck
{"title":"The impact of the adoption of IFRS 11 on the comparability of accounting information","authors":"R. Sarquis, Ariovaldo dos Santos, I. Lourenço, G. Braunbeck","doi":"10.1080/00014788.2022.2050171","DOIUrl":"https://doi.org/10.1080/00014788.2022.2050171","url":null,"abstract":"We analyse the impact of the introduction of IFRS 11 on the comparability of accounting information. IFRS 11 eliminated proportionate consolidation as an alternative to accounting for interests in joint ventures. Our sample comprises 2,059 firms with interests in joint ventures from 26 countries over the period 2005–2016. Overall, the comparability of accounting information decreased after the adoption of IFRS 11, but the effect is not uniformly distributed internationally. Further analysis of the information disclosed by the venturers in the notes indicates that the increase in disclosure requirements proposed by IFRS 12 may not fully mitigate the consequences of the elimination of proportionate consolidation in IFRS 11.","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"52 1","pages":"690 - 726"},"PeriodicalIF":1.7,"publicationDate":"2022-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47886793","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: 5
Voluntary vs. mandatory: the role of auditing in constraining corporate tax avoidance in small private firms 自愿与强制:审计在限制小型私人公司避税中的作用
IF 1.7 4区 管理学
Accounting and Business Research Pub Date : 2022-06-02 DOI: 10.1080/00014788.2022.2063105
Ting Dong, Milda Tylaite, R. Wilson
{"title":"Voluntary vs. mandatory: the role of auditing in constraining corporate tax avoidance in small private firms","authors":"Ting Dong, Milda Tylaite, R. Wilson","doi":"10.1080/00014788.2022.2063105","DOIUrl":"https://doi.org/10.1080/00014788.2022.2063105","url":null,"abstract":"This paper examines whether the status of the financial statement audit, as either voluntary or mandatory, is related to the corporate tax avoidance behaviour of private firms. Using the Swedish audit regime shift in 2010 which removed mandatory audit requirements for small private companies, we find that voluntarily audited firms exhibit a 19% decrease in total income tax burden relative to firms subject to mandatory audit following the regulatory change. This decrease corresponds to an average SEK 15,000 (approximately 1,500 euros) lower tax payment and is driven primarily by increasing conforming tax avoidance. We also find that increasing tax avoidance in voluntarily audited firms occurs, at least partly, due to impaired auditor independence under the voluntary audit regime. Finally, we show that the non-tax costs of tax avoidance restrict these tax-driven reporting changes. Our findings contribute to the literature on auditors’ constraining effect on corporate tax avoidance as well as to the debate over the costs and benefits of a mandatory financial statement audit regime.","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":" ","pages":""},"PeriodicalIF":1.7,"publicationDate":"2022-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45422563","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: 2
Effects of corporate financial distress on peer firms: do intra-industry non-distressed firms become more conditionally conservative? 企业财务困境对同行企业的影响：行业内非困境企业是否变得更有条件保守？
IF 1.7 4区 管理学
Accounting and Business Research Pub Date : 2022-05-27 DOI: 10.1080/00014788.2022.2052006
Jie Sun, F. Yin, E. Altman, Lewis Makosa
{"title":"Effects of corporate financial distress on peer firms: do intra-industry non-distressed firms become more conditionally conservative?","authors":"Jie Sun, F. Yin, E. Altman, Lewis Makosa","doi":"10.1080/00014788.2022.2052006","DOIUrl":"https://doi.org/10.1080/00014788.2022.2052006","url":null,"abstract":"We study whether public announcements (through delisting warnings) of financial distress of some firms in an industry affect the conditional accounting conservatism of intra-industry non-distressed firms. We hypothesize that the lenders of non-distressed firms perceive higher riskiness and demand for stricter debt covenants and more efficient monitoring of debt contracts when some firms show signals of financial distress in that industry. Intra-industry non-distressed firms increase their levels of conditional conservatism to meet the lenders’ demands for stricter monitoring of debt contracts and to reduce debt costs. Using the delisting warning data from the Chinese stock exchanges, we find that financial distress announcements lead to increases in conditional conservatism of non-distressed firms in that industry. We provide new evidence for the spillover effects of financial distress within an industry and the usefulness of conditional conservatism in debt contracts.","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"53 1","pages":"646 - 670"},"PeriodicalIF":1.7,"publicationDate":"2022-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46878948","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: 3
The effect of pay disparities within top management on conservative reporting 高层管理人员薪酬差距对保守报告的影响
IF 1.7 4区 管理学
Accounting and Business Research Pub Date : 2022-05-27 DOI: 10.1080/00014788.2022.2056119
Ma. Gad, Trang Nguyen, Mariano Scapin
{"title":"The effect of pay disparities within top management on conservative reporting","authors":"Ma. Gad, Trang Nguyen, Mariano Scapin","doi":"10.1080/00014788.2022.2056119","DOIUrl":"https://doi.org/10.1080/00014788.2022.2056119","url":null,"abstract":"We study the effect of the pay gap between the chief executive officer (CEO) and the next layer of executives in the top management team (TMT)—a proxy for promotion-based tournament incentives—on conditional conservatism in financial reporting. We find that higher levels of tournament incentives are associated with less conservative financial reports. Our results hold in an instrumental variable (IV) analysis and regressions using alternative measures of both pay gap and accounting conservatism. Furthermore, we find that senior executives’ engagement in tournaments for promotion is affected by their perceived probability of success. Specifically, the negative relationship between the pay gap and conservatism is stronger (weaker) when the CEO is more (less) likely to be replaced. Overall, our results indicate that pay disparities within the TMT play an important role in financial reporting.","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"53 1","pages":"478 - 504"},"PeriodicalIF":1.7,"publicationDate":"2022-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47754707","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
The minimum wage and corporate tax avoidance 最低工资和企业避税
IF 1.7 4区 管理学
Accounting and Business Research Pub Date : 2022-05-27 DOI: 10.1080/00014788.2022.2045893
Xiaoxi Li, C. Lim, Yanping Xu
{"title":"The minimum wage and corporate tax avoidance","authors":"Xiaoxi Li, C. Lim, Yanping Xu","doi":"10.1080/00014788.2022.2045893","DOIUrl":"https://doi.org/10.1080/00014788.2022.2045893","url":null,"abstract":"This paper investigates the impact of the minimum wage (MW) on corporate tax avoidance. By exploiting heterogeneity in the MW level across cities and over time in China, we find that increases in the MW are associated with greater tax avoidance by firms. Our results are robust to the consideration of a sample of contiguous firms in two adjacent cities subject to different MWs, and a difference-in-differences research design that exploits the enactment of the Labor Contract Law in 2008 as an exogenous shock to the MW. In cross-sectional analyses, we find that the positive impact of MWs on tax avoidance is more pronounced for firms with higher labour intensity, greater financial constraints, and less product market power and in regions with laxer enforcement. Our paper suggests that the MW policy imposes substantial, albeit likely unintended, externalities on corporate tax. Our findings can help inform policymakers of more potential implications of MW policies.","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"53 1","pages":"379 - 415"},"PeriodicalIF":1.7,"publicationDate":"2022-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49079014","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
Accounting firms’ employee satisfaction and audit fees 会计师事务所员工满意度与审计费用
IF 1.7 4区 管理学
Accounting and Business Research Pub Date : 2022-05-27 DOI: 10.1080/00014788.2022.2049193
Hongkang Xu, Mai Dao, Hua Sun
{"title":"Accounting firms’ employee satisfaction and audit fees","authors":"Hongkang Xu, Mai Dao, Hua Sun","doi":"10.1080/00014788.2022.2049193","DOIUrl":"https://doi.org/10.1080/00014788.2022.2049193","url":null,"abstract":"In this study, we examine whether audit fees are associated with job satisfaction among accounting firms’ employees. We use novel data obtained from social media site Glassdoor.com and find negative associations between audit fees and accounting firms’ job satisfaction. Our results are robust to alternative measures of employee satisfaction and correct for potential endogeneity problems using 2SLS regression models with instrumental variables (IVs), audit office fixed effects, and changes analysis. Our additional analysis reveals that compared to former employees’ ratings, current employees’ ratings play a more important role in determining the pricing of audit services. Moreover, audit fees are higher for firms audited by accounting firms with greater employee satisfaction and providing more nonaudit services. We further find that employee satisfaction at any audit level is associated with lower audit fees. Our study extends the extant literature on employee satisfaction and provides useful information for accounting firms regarding the importance of employee satisfaction to audit fees.","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":" ","pages":""},"PeriodicalIF":1.7,"publicationDate":"2022-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47604382","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: 2
Auditors’ self-assessment of engagement quality and the role of stakeholder priority 审计人员对参与质量的自我评估和利益攸关方优先事项的作用
IF 1.7 4区 管理学
Accounting and Business Research Pub Date : 2022-04-29 DOI: 10.1080/00014788.2021.2001638
Limei Che, E. Myllymäki, Tobias Svanström
{"title":"Auditors’ self-assessment of engagement quality and the role of stakeholder priority","authors":"Limei Che, E. Myllymäki, Tobias Svanström","doi":"10.1080/00014788.2021.2001638","DOIUrl":"https://doi.org/10.1080/00014788.2021.2001638","url":null,"abstract":"This study investigates auditors’ assessment of the quality of their own audit engagements, utilising survey data gathered from a Big Four audit firm in Sweden. We first examine to what extent auditors’ self-reported audit quality threatening behaviours (AQTBs) in the audit process are reflected in their assessment of overall audit quality (OAQ). The results indicate that AQTBs overall and all individual AQTBs are associated with quality assessment, though with variations in their significances. Second, we examine whether AQTBs and OAQ are associated with an auditor’s stakeholder priority, i.e. which stakeholder the auditor considers as her highest priority in the audit work. We find that auditors who consider the employer as the highest priority report more AQTBs. However, priorities are not related to OAQ. Furthermore, auditors prioritising the client or employer tend to assess the overall audit quality as being higher than what the AQTBs would suggest (i.e. they over-assess the quality). Interestingly, the findings regarding priorities are only evident among partners. In sum, the findings of this study provide important insights on how auditors themselves assess their audit quality, and on the role of auditors’ stakeholder priorities.","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"53 1","pages":"335 - 375"},"PeriodicalIF":1.7,"publicationDate":"2022-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46906738","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
Auditor pricing of abnormal income from sales of available for sale securities: evidence from the banking industry 可售证券销售异常收入的审计师定价:来自银行业的证据
IF 1.7 4区 管理学
Accounting and Business Research Pub Date : 2022-04-25 DOI: 10.1080/00014788.2022.2050172
Adam J. Greiner, Mark J. Kohlbeck, Thomas J. Smith
{"title":"Auditor pricing of abnormal income from sales of available for sale securities: evidence from the banking industry","authors":"Adam J. Greiner, Mark J. Kohlbeck, Thomas J. Smith","doi":"10.1080/00014788.2022.2050172","DOIUrl":"https://doi.org/10.1080/00014788.2022.2050172","url":null,"abstract":"We examine the relationship between abnormal income from sales of available for sale (AFS) securities and bank external auditor fees. Prior research finds that income from sales of AFS securities i...","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"16 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2022-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138533687","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
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