The International Journal of Accounting最新文献

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The International Journal of Accounting

Pub Date : 2017-12-01 DOI: 10.1016/S0020-7063(17)30404-1

引用次数: 0

The Impact of Social Media on Accounting and Auditing (Special Issue) Call for Papers 社会媒体对会计和审计的影响(特刊)征稿

The International Journal of Accounting

Pub Date : 2017-12-01 DOI: 10.1016/S0020-7063(17)30407-7

引用次数: 0

2018 TIJA Symposium Call for Papers 2018 TIJA学术研讨会征文

The International Journal of Accounting

Pub Date : 2017-12-01 DOI: 10.1016/S0020-7063(17)30405-3

引用次数: 0

《会计教育：认知负荷理论视角》，RoutledgeStudies in Accounting，Seedwell Tanaka Muyako Sithole和Indra Abeysekera2017 RoutledgeOxford，英国（138页，110.00英镑，ISBN:9781138286306）

The International Journal of Accounting

Pub Date : 2017-12-01 DOI: 10.1016/j.intacc.2017.10.004

Evelien Opdecam

引用次数: 1

Does International Accounting Network Membership Affect Audit Fees and Audit Quality? Evidence From China 国际会计网络会员资格对审计收费和审计质量有影响吗?来自中国的证据

The International Journal of Accounting

Pub Date : 2017-09-01 DOI: 10.1016/j.intacc.2017.07.004

Juan Mao , Baolei Qi , Qian Xu

Regulators suggest that small audit firms join international accounting networks to reduce their resource constraints in serving large clients and providing high-quality service. Bills, Cunningham, and Myers (2016) investigate the issue in the United States and find that both audit fees and quality are higher for members of international accounting networks (i.e., member audit firms). We investigate the effects of network membership on audit fees and quality in China, a relatively weaker institutional environment than the United States. Using data of Chinese listed companies audited by non-Big N audit firms from 2001 to 2010, we find that member audit firms charge 3.9% higher fees than nonmember audit firms, much lower than the 30% fee premiums charged by U.S. member audit firms. We do not find consistent evidence that audit quality is higher for member audit firms. Overall, our results demonstrate that China's weak institutional environment may overwhelm the quality control brought by international accounting networks and that it may weaken or even offset the benefits of audit firms' participation in these networks, resulting in smaller or even no effects of membership on audit fees and quality.

监管机构建议小型审计事务所加入国际会计网络，以减少它们在服务大客户和提供高质量服务方面的资源限制。bill、Cunningham和Myers(2016)在美国调查了这一问题，发现国际会计网络成员(即成员审计事务所)的审计费用和质量都更高。我们研究了网络会员对中国审计费用和质量的影响，中国的制度环境比美国相对薄弱。利用2001年至2010年由非大N审计事务所审计的中国上市公司数据，我们发现会员审计事务所收取的费用比非会员审计事务所高出3.9%，远低于美国会员审计事务所收取的30%的费用溢价。我们没有发现一致的证据表明成员审计事务所的审计质量更高。总体而言，我们的研究结果表明，中国薄弱的制度环境可能会压倒国际会计网络带来的质量控制，并可能削弱甚至抵消审计事务所参与这些网络的好处，从而导致会员资格对审计费用和质量的影响较小甚至没有影响。

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引用次数: 13

书评会计与财务研究方法，Audrey Paterson、David Leung、William Jackson、Robert MacIntosh和Kevin O’Gorman，2016，英国牛津：Goodfellow出版社有限公司，（xvi+280页，36.86美元，34.99英镑，ISBN 978-1-910158-88-3）。

The International Journal of Accounting

Pub Date : 2017-09-01 DOI: 10.1016/j.intacc.2017.07.006

Clemens Löffler

引用次数: 0

Influences of Culture on Transfer Price Negotiation 文化对转让价格谈判的影响

The International Journal of Accounting

Pub Date : 2017-09-01 DOI: 10.1016/j.intacc.2017.07.001

Mohamed E. Hussein , Michael Kraten , Gim S. Seow , Kinsun Tam

Luft and Libby (1997) posit that American transfer price negotiators tend to settle on prices that result in smaller differences in profit between divisions than the external market price will dictate. They attribute the results to a fairness effect. While fairness is present in all cultures, what is considered “fair” differs between cultures (Bian & Keller, 1999; Bolton et al., 2009; Gao, 2009; Surowiecki, 2009). This study ascertains whether cultural affiliation of the negotiator impacts this fairness effect. American and Chinese subjects participated in within-culture and cross-cultural negotiations in an experiment modeled after Luft and Libby (1997). Our results confirm Luft and Libby's (1997) fairness effect when American participants negotiate with each other, but illustrate a contrary effect when Chinese participants negotiate with each other. The negotiator's cultural affiliation is found to determine profit distribution in cross-cultural negotiations. These findings are consistent with longstanding theories of cultural traits (Hofstede, 1980) that are relevant to transfer price negotiation activities. Our results imply that the fairness effect in transfer price negotiation may need to be refined to account for the impact of culture.

Luft和Libby(1997)认为，美国的转让价格谈判者倾向于确定导致部门之间利润差异小于外部市场价格所决定的价格。他们将这一结果归因于公平效应。虽然公平存在于所有文化中，但什么是“公平”在不同文化之间是不同的(bian&凯勒,1999;Bolton et al.， 2009;高,2009;Surowiecki, 2009)。本研究确定谈判者的文化归属是否影响这种公平效应。在一个模仿Luft和Libby(1997)的实验中，美国和中国受试者参与了文化内谈判和跨文化谈判。我们的研究结果证实了Luft和Libby(1997)在美国参与者相互谈判时的公平效应，而在中国参与者相互谈判时则相反。研究发现，在跨文化谈判中，谈判者的文化归属决定着利益分配。这些发现与长期存在的与转移价格谈判活动相关的文化特征理论(Hofstede, 1980)是一致的。我们的研究结果表明，转让价格谈判中的公平效应可能需要进一步完善，以考虑文化的影响。

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引用次数: 2

IASB Corner IASB角落

The International Journal of Accounting

Pub Date : 2017-09-01 DOI: 10.1016/j.intacc.2017.07.007

Paul Pacter

引用次数: 0

d . kolitz财务会计:基于概念的介绍2017routledgelondon and New York(616页，€48.49，$89.95 ISBN: 9781138844971)

The International Journal of Accounting

Pub Date : 2017-09-01 DOI: 10.1016/j.intacc.2017.07.005

Christiane Pott

引用次数: 0

Do Economic Incentives of Controlling Shareholders Influence Corporate Social Responsibility Disclosure? A Natural Experiment 控股股东的经济激励是否影响企业社会责任披露?自然实验

The International Journal of Accounting

Pub Date : 2017-09-01 DOI: 10.1016/j.intacc.2017.07.002

Weixing Cai , Edward Lee , Zhenyu Wu , Alice Liang Xu , Cheng (Colin) Zeng

We evaluate whether voluntary corporate social responsibility (CSR) disclosure is influenced by the economic incentives of controlling shareholders. To examine this research question, we apply the natural experiment setting based on the Split Share Structure Reform in China. Following this Reform, Chinese state shareholders are allowed to trade their shares in the stock market, which increases their incentives to maximize the market value of the firms that they control. We present empirical evidence of increased CSR disclosure among listed state-owned enterprises after this Reform. This evidence suggests that the economic incentives of key stakeholders are associated with voluntary CSR disclosures.

我们评估了企业社会责任自愿披露是否受到控股股东经济激励的影响。为了检验这一研究问题，我们采用了基于中国股权分置改革的自然实验设置。在这次改革之后，中国的国有股东被允许在股票市场上交易他们的股票，这增加了他们最大化他们控制的公司市场价值的动机。本文的实证结果表明，改革后国有上市企业的社会责任信息披露有所增加。这一证据表明，关键利益相关者的经济激励与企业社会责任自愿披露有关。

引用次数: 14

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