Pub Date : 2023-12-01Epub Date: 2023-06-23DOI: 10.1016/j.adiac.2023.100671
Christopher T. Edmonds , Ryan D. Leece , Beth Y. Vermeer , Thomas E. Vermeer
{"title":"The role of adverse outcomes in municipal debt costs","authors":"Christopher T. Edmonds , Ryan D. Leece , Beth Y. Vermeer , Thomas E. Vermeer","doi":"10.1016/j.adiac.2023.100671","DOIUrl":"https://doi.org/10.1016/j.adiac.2023.100671","url":null,"abstract":"","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"63 ","pages":""},"PeriodicalIF":1.6,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50185923","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}
Pub Date : 2023-12-01Epub Date: 2023-09-23DOI: 10.1016/j.adiac.2023.100699
Govind S. Iyer
{"title":"Discussion of the impact of online tax community advice on individual taxpayer decision-making","authors":"Govind S. Iyer","doi":"10.1016/j.adiac.2023.100699","DOIUrl":"https://doi.org/10.1016/j.adiac.2023.100699","url":null,"abstract":"","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"63 ","pages":"Article 100699"},"PeriodicalIF":1.6,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50185965","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}
Pub Date : 2023-12-01Epub Date: 2023-06-21DOI: 10.1016/j.adiac.2023.100663
Kristyn Calabrese
{"title":"The effects of time pressure on audit fees","authors":"Kristyn Calabrese","doi":"10.1016/j.adiac.2023.100663","DOIUrl":"https://doi.org/10.1016/j.adiac.2023.100663","url":null,"abstract":"","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"63 ","pages":""},"PeriodicalIF":1.6,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50186381","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}
Pub Date : 2023-12-01Epub Date: 2023-06-28DOI: 10.1016/j.adiac.2023.100678
Nam Ho
{"title":"Local competition and auditors' provision of non-audit services","authors":"Nam Ho","doi":"10.1016/j.adiac.2023.100678","DOIUrl":"https://doi.org/10.1016/j.adiac.2023.100678","url":null,"abstract":"","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"63 ","pages":""},"PeriodicalIF":1.6,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50185961","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}
Pub Date : 2023-12-01Epub Date: 2023-06-29DOI: 10.1016/j.adiac.2023.100677
R. Mithu Dey, Lucy Lim
{"title":"Do social networks improve the chance of obtaining challenging assignments? Evidence from Black accounting professionals","authors":"R. Mithu Dey, Lucy Lim","doi":"10.1016/j.adiac.2023.100677","DOIUrl":"https://doi.org/10.1016/j.adiac.2023.100677","url":null,"abstract":"","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"63 ","pages":""},"PeriodicalIF":1.6,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50185963","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}
We posit that lender monitoring increases the general outcomes of borrowers' tax avoidance while reducing opportunistic tax aggressive behaviors. We identify four lender related monitoring measures that could affect borrowers' tax planning. We find firms with a larger portion of loan shares held by lead lenders, with loans led by reputable lenders, and with a single lending relationship to have more tax avoidance and less tax aggressiveness, and firms with loan sales that weaken lenders' monitoring incentives to have less tax avoidance and more tax aggressiveness. We further find the lender monitoring effect on tax planning to be more pronounced for firms closer to financial distress and bankruptcy.
{"title":"The governance role of lender monitoring: Evidence from Borrowers' tax planning","authors":"Fuzhao Zhou , Pei Shao , Feixue Xie , Jianning Huang","doi":"10.1016/j.adiac.2023.100679","DOIUrl":"https://doi.org/10.1016/j.adiac.2023.100679","url":null,"abstract":"<div><p><span>We posit that lender monitoring increases the general outcomes of borrowers' tax avoidance while reducing opportunistic tax aggressive behaviors. We identify four lender related monitoring measures that could affect borrowers' tax planning. We find firms with a larger portion of loan shares held by lead lenders, with loans led by reputable lenders, and with a single lending relationship to have more tax avoidance and less tax aggressiveness, and firms with loan sales that weaken lenders' monitoring incentives to have less tax avoidance and more tax aggressiveness. We further find the lender monitoring effect on tax planning to be more pronounced for firms closer to financial distress and </span>bankruptcy.</p></div>","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"63 ","pages":"Article 100679"},"PeriodicalIF":1.6,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50185964","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}
Pub Date : 2023-12-01Epub Date: 2023-06-29DOI: 10.1016/j.adiac.2023.100676
Gregory Stone , Stephanie Walton , Yibo (James) Zhang
In this study, we examine the impact of advice shared on an online tax community and taxpayer decision making. Online tax communities are linked to major tax preparation software and provide a way for taxpayers to ask unique questions and receive responses. While online communities are intended to facilitate the transmission of unbiased advice between individual taxpayers, the quality, content, and source of responses can greatly vary. Drawing on the predictions of expectancy violations theory (EVT), we investigate two facets of provided advice: response provider expertise and response language concreteness. Our results indicate that taxpayers report more conservatively (more aggressively) when presented with advice from a deemed tax expert if concrete language (abstract language) is used. Further, we find that taxpayers' perceived usefulness of the response mediates this relationship. Collectively, we contribute to EVT and provide evidence on the recognition and use of online tax community responses.
{"title":"The impact of online tax community advice on individual taxpayer decision making","authors":"Gregory Stone , Stephanie Walton , Yibo (James) Zhang","doi":"10.1016/j.adiac.2023.100676","DOIUrl":"https://doi.org/10.1016/j.adiac.2023.100676","url":null,"abstract":"<div><p>In this study, we examine the impact of advice shared on an online tax community and taxpayer decision making. Online tax communities are linked to major tax preparation software and provide a way for taxpayers to ask unique questions and receive responses. While online communities are intended to facilitate the transmission of unbiased advice between individual taxpayers, the quality, content, and source of responses can greatly vary. Drawing on the predictions of expectancy violations theory (EVT), we investigate two facets of provided advice: response provider expertise and response language concreteness. Our results indicate that taxpayers report more conservatively (more aggressively) when presented with advice from a deemed tax expert if concrete language (abstract language) is used. Further, we find that taxpayers' perceived usefulness of the response mediates this relationship. Collectively, we contribute to EVT and provide evidence on the recognition and use of online tax community responses.</p></div>","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"63 ","pages":"Article 100676"},"PeriodicalIF":1.6,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50185962","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}
Pub Date : 2023-09-01Epub Date: 2023-03-23DOI: 10.1016/j.adiac.2023.100655
Steven Smith, Ron Singleton
{"title":"Gold and tax capitalization: A natural experiment","authors":"Steven Smith, Ron Singleton","doi":"10.1016/j.adiac.2023.100655","DOIUrl":"https://doi.org/10.1016/j.adiac.2023.100655","url":null,"abstract":"","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"62 ","pages":""},"PeriodicalIF":1.6,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50197533","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}
Pub Date : 2023-09-01Epub Date: 2023-04-03DOI: 10.1016/j.adiac.2023.100659
M. Kathleen Harris, Cathy S. Jun
{"title":"Discussion of “Is there a dark side of competition? Product market competition and auditor-client contracting”","authors":"M. Kathleen Harris, Cathy S. Jun","doi":"10.1016/j.adiac.2023.100659","DOIUrl":"https://doi.org/10.1016/j.adiac.2023.100659","url":null,"abstract":"","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"62 ","pages":""},"PeriodicalIF":1.6,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50197535","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}
Pub Date : 2023-09-01Epub Date: 2023-05-13DOI: 10.1016/j.adiac.2023.100661
Yunshil Cha , Susan Gill , Bernard Wong-On-Wing
{"title":"Clawback policy enforcement: To disclose or not to disclose","authors":"Yunshil Cha , Susan Gill , Bernard Wong-On-Wing","doi":"10.1016/j.adiac.2023.100661","DOIUrl":"https://doi.org/10.1016/j.adiac.2023.100661","url":null,"abstract":"","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"62 ","pages":""},"PeriodicalIF":1.6,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50197565","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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