{"title":"A Reply to David Hay’s Discussion","authors":"Saverio Bozzolan, Antti Miihkinen","doi":"10.1142/s1094406021800056","DOIUrl":null,"url":null,"abstract":"The comments made by Hay (2021) on our paper raise legitimate questions. While we agree with some of the remarks and will take advantage of the many useful suggestions in our future work, we leave it to the reader to utilize those comments as useful tools to critically analyze our paper. What we intend to do in the limited space of this reply is to clarify some of the methodological issues underpinning the paper that were the object of attention by Hay. In particular, we would like to discuss three questions that arise in Hay’s comments: (1) the accounting standard used, and audit opinion issued; (2) the measurement of risk disclosure quality; and (3) the sample selection and coding process.","PeriodicalId":47122,"journal":{"name":"International Journal of Accounting","volume":"35 1","pages":""},"PeriodicalIF":2.0000,"publicationDate":"2021-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Accounting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1142/s1094406021800056","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0
Abstract
The comments made by Hay (2021) on our paper raise legitimate questions. While we agree with some of the remarks and will take advantage of the many useful suggestions in our future work, we leave it to the reader to utilize those comments as useful tools to critically analyze our paper. What we intend to do in the limited space of this reply is to clarify some of the methodological issues underpinning the paper that were the object of attention by Hay. In particular, we would like to discuss three questions that arise in Hay’s comments: (1) the accounting standard used, and audit opinion issued; (2) the measurement of risk disclosure quality; and (3) the sample selection and coding process.
期刊介绍：
The aim of The International Journal of Accounting is to advance the academic and professional understanding of accounting theory, policies and practice from the international perspective and viewpoint. The Journal editorial recognizes that international accounting is influenced by a variety of forces, e.g., governmental, political and economic. Thus, the primary criterion for manuscript evaluation is the incremental contribution to international accounting literature and the forces that impact the field. The Journal aims at understanding the present and potential ability of accounting to aid in analyzing and interpreting international economic transactions and the economic consequences of such reporting. These transactions may be within a profit or non-profit environment. The Journal encourages a broad view of the origins and development of accounting with an emphasis on its functions in an increasingly interdependent global economy. The Journal also welcomes manuscripts that help explain current international accounting practices, with related theoretical justifications, and identify criticisms of current policies and practice. Other than occasional commissioned papers or special issues, all the manuscripts published in the Journal are selected by the editors after the normal double-blind refereeing process.
京公网安备 11010802042870号
京ICP备2023020795号-1
分享
求助内容：
应助结果提醒方式：
扫码关注我们
