Khalada Sultana Choudhury, J. U. Ahmed, Najul Laskar
The study aimed to examine the impact of corporate governance attributes on sustainability reporting in the context of 435 non-financial companies from the top 500 BSE-listed companies based on market capitalization. The study is based on secondary data collected from the published sustainability, governance, and annual reports for a period of 6 years, that is, from 2015 to 2020. We have employed a content analysis technique to measure CSP using binary coding, that is, 0 (for non-disclosure) and 1 (for disclosure of item) based on the GRI reporting framework. Using panel data regression, we found that the corporate governance attribute plays a very significant role in influencing the sustainability disclosure of Indian firms.
{"title":"Impact of Corporate Governance Attributes on Sustainability Reporting: Evidence from India","authors":"Khalada Sultana Choudhury, J. U. Ahmed, Najul Laskar","doi":"10.28992/ijsam.v6i2.690","DOIUrl":"https://doi.org/10.28992/ijsam.v6i2.690","url":null,"abstract":"The study aimed to examine the impact of corporate governance attributes on sustainability reporting in the context of 435 non-financial companies from the top 500 BSE-listed companies based on market capitalization. The study is based on secondary data collected from the published sustainability, governance, and annual reports for a period of 6 years, that is, from 2015 to 2020. We have employed a content analysis technique to measure CSP using binary coding, that is, 0 (for non-disclosure) and 1 (for disclosure of item) based on the GRI reporting framework. Using panel data regression, we found that the corporate governance attribute plays a very significant role in influencing the sustainability disclosure of Indian firms.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42946455","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}
Corporate governance is highlighted as an important aspect of developing economies. The literature well explained the relationship between corporate governance and capital structure, but little is known about the role of debt as a takeover defense and disciplinary tool, particularly for a debt-based economy such as Pakistan. This study used data from 173 non-financial firms listed on a stock exchange in Pakistan from 2008 to 2017. For the empirical investigation, the study incorporated the Orthogonal Generalized Method of Momentum approach to unbalanced panel data owing to endogeneity. The findings show that in over-levered firms, the adjustment speed of capital structure is slower with weak corporate governance. This result indicates that managers use debt as a takeover defense tool to protect their jobs, even at the cost of shareholders’ benefits. However, for under-levered firms, the adjustment speed of capital structure with weak governance is slower. This aspect specifies that the disciplinary effect of debt is more important for managers. This study concludes that managers with weak corporate governance take benefits at the cost of shareholders’ wealth. The study recommends that managers should develop an understanding of corporate governance to safeguard the rights of the shareholders.
{"title":"Corporate Governance Quality and Capital Structure Dynamics: Evidence from Pakistan","authors":"Muhammad Imran Khan, I. Saba, Rehana Kouser","doi":"10.28992/ijsam.v6i2.435","DOIUrl":"https://doi.org/10.28992/ijsam.v6i2.435","url":null,"abstract":"Corporate governance is highlighted as an important aspect of developing economies. The literature well explained the relationship between corporate governance and capital structure, but little is known about the role of debt as a takeover defense and disciplinary tool, particularly for a debt-based economy such as Pakistan. This study used data from 173 non-financial firms listed on a stock exchange in Pakistan from 2008 to 2017. For the empirical investigation, the study incorporated the Orthogonal Generalized Method of Momentum approach to unbalanced panel data owing to endogeneity. The findings show that in over-levered firms, the adjustment speed of capital structure is slower with weak corporate governance. This result indicates that managers use debt as a takeover defense tool to protect their jobs, even at the cost of shareholders’ benefits. However, for under-levered firms, the adjustment speed of capital structure with weak governance is slower. This aspect specifies that the disciplinary effect of debt is more important for managers. This study concludes that managers with weak corporate governance take benefits at the cost of shareholders’ wealth. The study recommends that managers should develop an understanding of corporate governance to safeguard the rights of the shareholders.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41493911","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}
M. Rahman, Keye Lao, Shyamapada Biswas, R. Sultana, Sarmann I. Kennedyd
This study examines factors affecting customers’ intention to purchase green skincare products in China to provide some managerial recommendations to existing companies. The theory of planned behavior was applied to formulate our research hypotheses and establish our proposed model. A total of 121 Chinese consumers responded to a survey we conducted online. Hayes’s (2013) process and structural equation modeling was employed to test the moderating effect. We find that consumers’ attitudes, subjective norms, and perceived behavior control significantly affect their purchase intention. Moreover, the country of origin and price sensitivity has a moderation effect on the above relationships. The above findings can help green skincare companies to understand customer purchase behaviors in these modern times.
{"title":"Consumers’ Intention to Purchase Green Skincare Products: Evidence from China","authors":"M. Rahman, Keye Lao, Shyamapada Biswas, R. Sultana, Sarmann I. Kennedyd","doi":"10.28992/ijsam.v6i2.211","DOIUrl":"https://doi.org/10.28992/ijsam.v6i2.211","url":null,"abstract":"This study examines factors affecting customers’ intention to purchase green skincare products in China to provide some managerial recommendations to existing companies. The theory of planned behavior was applied to formulate our research hypotheses and establish our proposed model. A total of 121 Chinese consumers responded to a survey we conducted online. Hayes’s (2013) process and structural equation modeling was employed to test the moderating effect. We find that consumers’ attitudes, subjective norms, and perceived behavior control significantly affect their purchase intention. Moreover, the country of origin and price sensitivity has a moderation effect on the above relationships. The above findings can help green skincare companies to understand customer purchase behaviors in these modern times.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42448846","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}
The UN Sustainable Development Goals are among the crucial missions of countries worldwide, including Indonesia. Nevertheless, application of a production system does not guarantee sustainability, and the Indonesian government’s support for sustainability in the entrepreneurial sector is nonoptimal. This study investigates green entrepreneurship in Indonesia’s culinary sector in relation to sustainable development and green variables. Using a culinary sector survey based on the UNWTO and the Ministry of Tourism, this study references primary questionnaire data, applying a random sampling technique and structural equation modeling covariance with a sample of 270 respondents. The results indicate that the provision of green products affects sustainable development, regardless of respondents’ green entrepreneurship. While green products may affect sustainable development, directly or through green entrepreneurship, green design does not appear to affect sustainable development, and green entrepreneurship does not appear to support sustainable conditions. Environmentally friendly product design and production processes have generated multiple recyclable products; however, the culinary sector must be made aware of the entrepreneurial ecosystem surrounding culinary business governance and the concerns and practices of sustainable development. This study was conducted at the beginning of the COVID-19 pandemic and represents the conditions of the culinary sector during the pandemic.
{"title":"The Role of Green Entrepreneurship and Green Variables in Sustainable Development in the Culinary Sector in Indonesia: Early Days of the COVID-19 Pandemic","authors":"H. Yudawisastra, M. Anwar, S. R. Nidar, Y. Azis","doi":"10.28992/ijsam.v6i2.689","DOIUrl":"https://doi.org/10.28992/ijsam.v6i2.689","url":null,"abstract":"The UN Sustainable Development Goals are among the crucial missions of countries worldwide, including Indonesia. Nevertheless, application of a production system does not guarantee sustainability, and the Indonesian government’s support for sustainability in the entrepreneurial sector is nonoptimal. This study investigates green entrepreneurship in Indonesia’s culinary sector in relation to sustainable development and green variables. Using a culinary sector survey based on the UNWTO and the Ministry of Tourism, this study references primary questionnaire data, applying a random sampling technique and structural equation modeling covariance with a sample of 270 respondents. The results indicate that the provision of green products affects sustainable development, regardless of respondents’ green entrepreneurship. While green products may affect sustainable development, directly or through green entrepreneurship, green design does not appear to affect sustainable development, and green entrepreneurship does not appear to support sustainable conditions. Environmentally friendly product design and production processes have generated multiple recyclable products; however, the culinary sector must be made aware of the entrepreneurial ecosystem surrounding culinary business governance and the concerns and practices of sustainable development. This study was conducted at the beginning of the COVID-19 pandemic and represents the conditions of the culinary sector during the pandemic.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48972941","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}
More than 25 years into democracy, South Africa’s higher educational landscape remains challenged by the slow pace of transformation and the residual inequality of apartheid. We utilize a mixed-methods research approach to analyze, interpret, and compare transformation-related disclosures among publicly funded universities, with reference to their historical apartheid-era categorization. We particularly explore the mechanisms introduced to improve academic access and success of students from previously disadvantaged groups. Moreover, we identify the challenges that have contributed to the slow pace of transformation. ATLAS.ti was used to analyze and interpret the transformation-related disclosures in publicly available annual reports of the universities included in this study. We find that historically advantaged universities tend to disclose more support mechanisms, but historically disadvantaged ones face greater infrastructural challenges. We offer a unique perspective on the transformation support mechanisms and challenges experienced by public universities in South Africa based on their historical classification.
{"title":"Comparing Transformation Disclosure Trends of Publicly Funded Universities in South Africa","authors":"Sameera Abed, B. Ackers","doi":"10.28992/ijsam.v6i2.599","DOIUrl":"https://doi.org/10.28992/ijsam.v6i2.599","url":null,"abstract":"More than 25 years into democracy, South Africa’s higher educational landscape remains challenged by the slow pace of transformation and the residual inequality of apartheid. We utilize a mixed-methods research approach to analyze, interpret, and compare transformation-related disclosures among publicly funded universities, with reference to their historical apartheid-era categorization. We particularly explore the mechanisms introduced to improve academic access and success of students from previously disadvantaged groups. Moreover, we identify the challenges that have contributed to the slow pace of transformation. ATLAS.ti was used to analyze and interpret the transformation-related disclosures in publicly available annual reports of the universities included in this study. We find that historically advantaged universities tend to disclose more support mechanisms, but historically disadvantaged ones face greater infrastructural challenges. We offer a unique perspective on the transformation support mechanisms and challenges experienced by public universities in South Africa based on their historical classification.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45531667","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}
This paper examines New Zealand listed firms’ compliance with Global Reporting Initiative-environmental reporting standards (GRI 300) and the impact of environmental reporting determinants on the level of sustainability reporting. The author collected data from annual and sustainability reports of the top and bottom 30 firms listed on the New Zealand Stock Exchange (NZX). The author then conducted content analysis to measure the extent of each firm’s environmental reporting score. The study findings indicate that large firms report only one-thirds of the relevant information, whereas small firms neither adopt international reporting frameworks nor report on the environment. Additionally, we found that firm size and profitability are positively associated with the extent of environmental reporting in New Zealand, whereas industry-specific differences play a minor role. This study further finds that firms, which explicitly referred to the “Global Reporting Initiatives” or “GRI” terms in their annual or sustainability reports, outperformed in environmental reporting compared with those that did not. This study uses GRI 300 standards to assess the level of environmental reporting of each firm. Finally, the study compares environmental reporting practices between top and bottom-listed firms in New Zealand. The findings emphasize the desirability of making the environment reporting mandatory in all companies to ensure the New Zealand Government’s latest enforcement of climate risk reporting.
{"title":"Market Giants vs. Dwarfs: New Zealand’s Perspective on Environmental Reporting","authors":"Samanthi Bandara, A. Perera","doi":"10.28992/ijsam.v6i1.578","DOIUrl":"https://doi.org/10.28992/ijsam.v6i1.578","url":null,"abstract":"This paper examines New Zealand listed firms’ compliance with Global Reporting Initiative-environmental reporting standards (GRI 300) and the impact of environmental reporting determinants on the level of sustainability reporting. The author collected data from annual and sustainability reports of the top and bottom 30 firms listed on the New Zealand Stock Exchange (NZX). The author then conducted content analysis to measure the extent of each firm’s environmental reporting score. The study findings indicate that large firms report only one-thirds of the relevant information, whereas small firms neither adopt international reporting frameworks nor report on the environment. Additionally, we found that firm size and profitability are positively associated with the extent of environmental reporting in New Zealand, whereas industry-specific differences play a minor role. This study further finds that firms, which explicitly referred to the “Global Reporting Initiatives” or “GRI” terms in their annual or sustainability reports, outperformed in environmental reporting compared with those that did not. This study uses GRI 300 standards to assess the level of environmental reporting of each firm. Finally, the study compares environmental reporting practices between top and bottom-listed firms in New Zealand. The findings emphasize the desirability of making the environment reporting mandatory in all companies to ensure the New Zealand Government’s latest enforcement of climate risk reporting.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43085588","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}
The main objective of this study is to investigate the association of information technology (IT) training, IT perceived benefits, and IT benefits with IT adoption among practicing Chartered Accountants (CAs). The study then explained the implications of IT adoption and evaluated the relationship between IT training, IT perceived usefulness, and IT usefulness to practicing accountants. Employing a quantitative approach, a series of questionnaires were culled out by making the necessary adjustments to the available items. A total of 88 qualified CAs practicing in Kerala were analyzed. As part of the data analysis, the study used Structural Equation Modeling–Partial Least Squares (SEM–PLS) software. The results of the study have shown a positive significant relationship between two determinants, namely, IT training and IT perceived usefulness, but IT usefulness has no relationship with IT adoption by practicing CAs. This study added to the literature by analyzing IT determinants and the adoption of auditing software among practicing auditors.
{"title":"Toward a Link Between IT Determinants and Their Adoption: Empirical Analysis Based on Practicing Chartered Accountants","authors":"M. M. Thottoli","doi":"10.28992/ijsam.v6i1.461","DOIUrl":"https://doi.org/10.28992/ijsam.v6i1.461","url":null,"abstract":"The main objective of this study is to investigate the association of information technology (IT) training, IT perceived benefits, and IT benefits with IT adoption among practicing Chartered Accountants (CAs). The study then explained the implications of IT adoption and evaluated the relationship between IT training, IT perceived usefulness, and IT usefulness to practicing accountants. Employing a quantitative approach, a series of questionnaires were culled out by making the necessary adjustments to the available items. A total of 88 qualified CAs practicing in Kerala were analyzed. As part of the data analysis, the study used Structural Equation Modeling–Partial Least Squares (SEM–PLS) software. The results of the study have shown a positive significant relationship between two determinants, namely, IT training and IT perceived usefulness, but IT usefulness has no relationship with IT adoption by practicing CAs. This study added to the literature by analyzing IT determinants and the adoption of auditing software among practicing auditors.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47524247","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}
Considering the endogeneity problem, this study investigates the impact of corporate governance attributes (CG) on firm performance in the Indian context. The sample of the study includes 174 companies listed on the Bombay Stock Exchange and the study period is eight years (2011–12 to 2018–19). This study is based on secondary data obtained from published annual reports (for CG data) and the Capitalineplus database (for accounting data). Based on the regression models (i.e., Ordinary Least Squares model and Two Stage Least Square model), the study shows that almost all CG attributes such as board size, gender diversity, CEO duality, and board independence are significantly associated with firm performance. We also find that the control variables such as firm size, debt, and R&D spending are also significantly associated with firm performance. This study is the first of its kind to focus exclusively on the attributes of market capitalization and corporate governance in an emerging market like India. These new insights into this relationship provide useful information to the government, academics, policymakers, and other stakeholders.
{"title":"Does Corporate Governance Affect Firm Performance? Empirical Evidence Based on the BSE 200 Index","authors":"Najul Laskar, Pranesh Debnath, A. Gunardi","doi":"10.28992/ijsam.v6i1.513","DOIUrl":"https://doi.org/10.28992/ijsam.v6i1.513","url":null,"abstract":"Considering the endogeneity problem, this study investigates the impact of corporate governance attributes (CG) on firm performance in the Indian context. The sample of the study includes 174 companies listed on the Bombay Stock Exchange and the study period is eight years (2011–12 to 2018–19). This study is based on secondary data obtained from published annual reports (for CG data) and the Capitalineplus database (for accounting data). Based on the regression models (i.e., Ordinary Least Squares model and Two Stage Least Square model), the study shows that almost all CG attributes such as board size, gender diversity, CEO duality, and board independence are significantly associated with firm performance. We also find that the control variables such as firm size, debt, and R&D spending are also significantly associated with firm performance. This study is the first of its kind to focus exclusively on the attributes of market capitalization and corporate governance in an emerging market like India. These new insights into this relationship provide useful information to the government, academics, policymakers, and other stakeholders.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42781305","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}
In today’s business context of globalization, competition, knowledge economy, rapid technological changes, and external environmental factors, knowledge management and business intelligence on the tourism level have received increased attention in an effort to identify smart performance factors and change the structure of organizations. Similarly, the tourism industry has experienced considerable development during recent decades. Moreover, sustainability is becoming increasingly important for society and is especially critical in the operation of the tourism industry. It is well known that sustainability is a prerequisite to carrying out any activity. This evaluates the relationship between knowledge management in operations and business intelligence systems on the sustainability performance within the tourism industry in Algeria. A total of 126 questionnaires were distributed to the study sample. A multiple regression analysis was used to test the hypotheses of the study. This study concludes that there is a positive relationship between knowledge management processes and sustainability performance. Further, the components of business intelligence have positive impacts on sustainability performance. The results can facilitate utilizing the knowledge management processes and business intelligence implementation in Algeria’s tourist industry.
{"title":"The Impact of Business Intelligence and Knowledge Management on Sustainability Performance in the Tourism Industry in Algeria","authors":"Brahami Menaouer, Sabri Mohammed, M. Nada","doi":"10.28992/ijsam.v6i1.550","DOIUrl":"https://doi.org/10.28992/ijsam.v6i1.550","url":null,"abstract":"In today’s business context of globalization, competition, knowledge economy, rapid technological changes, and external environmental factors, knowledge management and business intelligence on the tourism level have received increased attention in an effort to identify smart performance factors and change the structure of organizations. Similarly, the tourism industry has experienced considerable development during recent decades. Moreover, sustainability is becoming increasingly important for society and is especially critical in the operation of the tourism industry. It is well known that sustainability is a prerequisite to carrying out any activity. This evaluates the relationship between knowledge management in operations and business intelligence systems on the sustainability performance within the tourism industry in Algeria. A total of 126 questionnaires were distributed to the study sample. A multiple regression analysis was used to test the hypotheses of the study. This study concludes that there is a positive relationship between knowledge management processes and sustainability performance. Further, the components of business intelligence have positive impacts on sustainability performance. The results can facilitate utilizing the knowledge management processes and business intelligence implementation in Algeria’s tourist industry.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47435689","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}
Companies that engage in tax aggressiveness (TAG) are considered socially irresponsible and problematic from the perspective of tax authorities. This study examines the impact of TAG on audit report timeliness and the role of corporate governance using ownership structure and audit committee on the relationship between TAG and audit report timeliness. We use the tax planning prediction model to uncover TAG. The data for our sample is obtained from the manufacturing companies listed on the Indonesia Stock Exchange and was obtained using the purposive sampling method. Using multiple linear regression analysis, we discover a positive relationship between TAG and audit report timeliness. However, we also find that corporate governance mechanisms affect this positive relationship through ownership structure and audit committee competence. Our findings suggest that the delay of independent auditors due to audit processes may expose the activities of TAG’s clients, which may have economic consequences for tax authorities, companies, and other stakeholders.
{"title":"Tax Aggressiveness and Audit Report Timeliness: The Role of Ownership Structure and Audit Committee","authors":"Vionna Lievia, Antonius Herusetya","doi":"10.28992/ijsam.v6i1.469","DOIUrl":"https://doi.org/10.28992/ijsam.v6i1.469","url":null,"abstract":"Companies that engage in tax aggressiveness (TAG) are considered socially irresponsible and problematic from the perspective of tax authorities. This study examines the impact of TAG on audit report timeliness and the role of corporate governance using ownership structure and audit committee on the relationship between TAG and audit report timeliness. We use the tax planning prediction model to uncover TAG. The data for our sample is obtained from the manufacturing companies listed on the Indonesia Stock Exchange and was obtained using the purposive sampling method. Using multiple linear regression analysis, we discover a positive relationship between TAG and audit report timeliness. However, we also find that corporate governance mechanisms affect this positive relationship through ownership structure and audit committee competence. Our findings suggest that the delay of independent auditors due to audit processes may expose the activities of TAG’s clients, which may have economic consequences for tax authorities, companies, and other stakeholders.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46525683","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}
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