Journal of International Accounting Auditing and Taxation最新文献

英文中文

The effect of invisible power: board informal hierarchy and corporate tax avoidance 无形权力的影响：董事会非正式层级与企业避税

IF 3.7 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation

Pub Date : 2025-12-01 Epub Date: 2025-10-15 DOI: 10.1016/j.intaccaudtax.2025.100720

He Xiao , Jianqun Xi

This study examines the association between informal board hierarchy and corporate tax avoidance among Chinese listed firms. The empirical findings indicate that a clear informal board hierarchy can strengthen tax aggressiveness among listed Chinese firms. We also explore the economic mechanism underlying this finding. The path analysis shows the motivation of the impact, confirming that a clear board informal hierarchy promotes firm value for shareholders through corporate tax avoidance. Further tests show that the channels of the impact are as follows: (1) a clear informal board hierarchy could lead to greater board meeting frequency for advisory directors and more dissenting votes and tax-related opinions being raised by independent advisory directors in these meetings, implying more board advisory roles, which ultimately increases avoidance and (2) a clear informal board hierarchy implies stronger political connections and more centralized social ties in the Chinese context, prompting corporate tax aggressiveness. Finally, a set of cross-sectional analysis suggests that this finding is evident only for firms without sufficient auditors’ industry expertise, non-state-owned enterprises, and firms with a stronger Confucian culture, instead of their counterparts.

本研究考察了中国上市公司非正式董事会层级与公司避税之间的关系。实证结果表明，明确的非正式董事会层级可以增强中国上市公司的税收侵略性。我们还探讨了这一发现背后的经济机制。路径分析显示了影响的动机，证实了明确的董事会非正式层级通过企业避税提升了股东的公司价值。进一步的试验表明，影响的渠道如下：(1)明确的非正式董事会层级可能导致顾问董事的董事会会议频率增加，独立顾问董事在这些会议上提出更多的反对票和与税收有关的意见，这意味着更多的董事会顾问角色，最终增加了避税行为；(2)明确的非正式董事会层级意味着在中国背景下更强的政治联系和更集中的社会联系，从而促使企业的税收攻击性。最后，一组横断面分析表明，这一发现仅对审计人员缺乏足够行业专业知识的企业、非国有企业和儒家文化较强的企业有效，而对其同行无效。

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引用次数: 0

The spillover effect of ADR activity on stock price synchronicity: Empirical evidence in emerging markets ADR活动对股价同步性的溢出效应：新兴市场的经验证据

IF 3.3 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation

Pub Date : 2025-12-01 Epub Date: 2025-05-25 DOI: 10.1016/j.intaccaudtax.2025.100704

Dante B.C. Viana Jr.

This study investigates the intra-industry spillover effect of American Depositary Receipt (ADR) issuance on the stock price synchronicity of non-ADR firms from emerging markets. Based on a sample of listed firms from six Latin American countries, although I find some evidence of a decrease in stock price synchronicity among ADR issuers in post-ADR issuance periods, the main findings suggest that non-ADR firms from industries with ADR issuance activity have higher levels of synchronicity on average than non-ADR firms from industries with no ADR issuance activity. These cross-country average results are robust to different regression methods and alternative subsamples employed to mitigate endogeneity concerns. Even though this trend is confirmed for the majority of the Latin American countries under review, individual-country analyses indicate a synchronicity-decreasing effect of ADR industry activity, particularly for non-ADR Chilean firms. Complementary, more in-depth empirical analyses suggest that country-level factors and ADR firm characteristics play an essential role in this issue. My main findings document that the overall positive spillover effect of ADR activity on the stock price synchronicity of non-ADR firms in Latin America is non-monotonic. These exploratory findings contribute to the active debate regarding the impact of ADR issuance on local economies, particularly with respect to the informativeness of financial reporting available in the capital markets.

本文研究了美国存托凭证（ADR）发行对新兴市场非ADR公司股价同同性的行业内溢出效应。基于六个拉丁美洲国家的上市公司样本，虽然我发现一些证据表明ADR发行人在ADR发行后时期的股价同同性有所下降，但主要发现表明，来自有ADR发行活动行业的非ADR公司的平均同同性水平高于来自没有ADR发行活动行业的非ADR公司。这些跨国平均结果对不同的回归方法和替代子样本具有鲁棒性，以减轻内生性问题。尽管这一趋势在大多数拉丁美洲国家得到证实，但个别国家的分析表明，ADR行业活动的影响是同步减少的，特别是对非ADR的智利公司。补充的、更深入的实证分析表明，国家层面的因素和ADR公司特征在这一问题中起着至关重要的作用。我的主要研究结果证明，ADR活动对拉丁美洲非ADR公司股价同步性的总体正向溢出效应是非单调的。这些探索性发现有助于就ADR发行对当地经济的影响展开积极的辩论，特别是在资本市场上可获得的财务报告的信息量方面。

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引用次数: 0

The nuanced interplay between blockholders and audit fees: Empirical evidence from the UK alternative investment market 大股东与审计费用之间微妙的相互作用：来自英国另类投资市场的经验证据

IF 3.3 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation

Pub Date : 2025-12-01 Epub Date: 2025-07-14 DOI: 10.1016/j.intaccaudtax.2025.100712

Omar Alhamad , Sardar Ahmad , John Ziyang Zhang

This study investigates the effect of blockholders’ characteristics on audit fees by focusing on the Type II agency problem. Our study contributes to the debate on the interplay between blockholders’ characteristics and audit fees on a sample of smaller and medium-sized firms listed on the United Kingdom (UK)’s Alternative Investment Market (AIM). Using voting rights as a proxy for blockholders’ power, the findings of the study show that the presence and number of blockholders are positively associated with audit fees while voting dispersion is negatively associated with audit fees. Furthermore, the study provides evidence that the interplay between blockholders and external auditing is affected by coalition formation between blockholders and the largest controlling shareholder. Additional analysis reveals that if the first two and three largest blockholders are of the same type (such as all families or all corporations), then audit fees for those firms are higher than for firms where these blockholders are of a different type. In particular, the impact of blockholders on audit fees is more positive when firms are controlled by the holding of a family. Our findings have important implications for policymakers and audit practice regarding the interplay among external corporate governance mechanisms and institutional settings.

本文以第二类代理问题为研究对象，探讨了股东特征对审计费用的影响。本研究以在英国另类投资市场（AIM）上市的中小企业为样本，对股东特征与审计费用之间的相互作用进行了探讨。将表决权作为股东权力的代表，研究结果表明，股东的存在和数量与审计费用呈正相关，而投票权分散与审计费用呈负相关。此外，本研究还提供了证据，证明大股东与外部审计之间的相互作用受到大股东与最大控股股东之间联盟形成的影响。进一步的分析表明，如果前两个和三个最大的股东属于同一类型（例如所有家庭或所有公司），那么这些公司的审计费用高于这些股东属于不同类型的公司。特别是，当公司由家族控股时，大股东对审计费用的影响更为积极。我们的研究结果对于政策制定者和审计实践对于外部公司治理机制和制度设置之间的相互作用具有重要意义。

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引用次数: 0

Voice and the tax practitioner: The rhetoric and the reality of employee voice mechanisms in Big 4 accounting firms 声音与税务从业者：四大会计师事务所员工声音机制的修辞与现实

IF 3.3 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation

Pub Date : 2025-12-01 Epub Date: 2025-06-05 DOI: 10.1016/j.intaccaudtax.2025.100705

Brendan McCarthy , Elaine Doyle , Joan Ballantine , Michelle O’Sullivan

Although recent years have seen an exponential rise in academic interest in the concept of employee voice, the tax sector so far has been largely overlooked. This is symptomatic of the wider neglect within voice research of employees in accounting firms and other professional workplace settings, settings which have been consistently found to have high levels of employee turnover. Drawing on industrial relations voice research, this study addresses for the first time this lacuna by exploring the voice mechanisms available to tax practitioners working for Big 4 accounting firms. Uniquely, the findings are based on interviews with staff at all hierarchical levels, from juniors to partners. The findings reveal largely homogenous approaches across the firms to employee voice, with direct and largely formal employee voice mechanisms employed. These mechanisms, however, are subject to a significant degree of managerial control. With little employee appetite for collective voice, this study concludes that the partners across the Big 4 are free to shape and ultimately prescribe employee voice in tax unimpeded and in the pursuance of continued commercial success.

尽管近年来学术界对员工话语权概念的兴趣呈指数级增长，但到目前为止，税务部门在很大程度上被忽视了。这是对会计师事务所和其他专业工作场所员工的声音研究被广泛忽视的症状，这些工作场所一直被发现有很高的员工流失率。借鉴劳资关系话语权研究，本研究首次通过探索四大会计师事务所税务从业人员的话语权机制来解决这一空白。独特的是，调查结果是基于对从初级员工到合伙人的所有层级员工的采访。研究结果显示，各公司在员工发声方面的方法基本相同，采用了直接的和很大程度上正式的员工发声机制。然而，这些机制受到很大程度的管理控制。由于员工对集体发言权的兴趣不大，本研究得出的结论是，四大会计师事务所的合伙人可以自由地塑造并最终规定员工在税收方面的发言权，不受阻碍，并追求持续的商业成功。

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引用次数: 0

Social capital, corporate governance, and earnings management: Cross-country evidence 社会资本、公司治理与盈余管理：跨国证据

IF 3.7 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation

Pub Date : 2025-12-01 Epub Date: 2025-08-05 DOI: 10.1016/j.intaccaudtax.2025.100714

Ahmed Aboud , Sonia Brandon , Hesham Bassyouny , Panagiota Papadimitri , Tarek Abdelfattah

This study investigates the impact of social capital on earnings management and the moderating role of corporate governance in shaping that relationship. We explore how the interaction between social capital and other mechanisms, namely culture and formal institutions, affects earnings management, based on the concept that corporate governance can strengthen the impact of social capital on earnings management by reinforcing ethical norms and accountability. Using data from 14 countries, we present evidence that social capital has an effect on earnings management beyond the influence of cultural attributes. Moreover, the impact of social capital is particularly significant in firms with low corporate governance quality. Further analysis shows that the influence of social capital on earnings management is heightened in countries exhibiting low levels of individualism, power distance, and indulgence, and in countries with a code law system, lower ownership concentration, and higher disclosure quality. Our study contributes to the literature by demonstrating, using a cross-country context, that social capital constrains earnings management practices. It also highlights the additional impact of social capital beyond cultural dimensions, emphasizing its distinct role as a norm-enforcing mechanism with sanctions, separate from attributes such as individualism or uncertainty avoidance. Furthermore, the study offers new insights into the interplay between social capital and corporate governance in shaping corporate financial practices.

本研究探讨社会资本对盈余管理的影响，以及公司治理在形成这种关系中的调节作用。基于公司治理可以通过加强道德规范和问责制来加强社会资本对盈余管理的影响这一概念，我们探讨了社会资本与其他机制（即文化和正式制度）之间的相互作用如何影响盈余管理。利用来自14个国家的数据，我们提出了社会资本对盈余管理的影响超越文化属性的证据。此外，社会资本对公司治理质量较低的公司的影响尤为显著。进一步分析表明，社会资本对盈余管理的影响在个人主义、权力距离和放纵程度较低的国家，以及在拥有法典制度、所有权集中度较低、披露质量较高的国家都有所增强。我们的研究通过在跨国背景下证明社会资本约束盈余管理实践，为文献做出了贡献。它还强调了社会资本在文化维度之外的额外影响，强调其作为一种带有制裁的规范执行机制的独特作用，与个人主义或不确定性规避等属性分开。此外，该研究为社会资本和公司治理在塑造公司财务实践中的相互作用提供了新的见解。

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引用次数: 0

Publishing in JIAAT – Part 5: Conclusions 出版：第五部分：结论

IF 3.7 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation

Pub Date : 2025-12-01 Epub Date: 2025-09-04 DOI: 10.1016/j.intaccaudtax.2025.100716

Stergios Leventis (Editor-in-Chief)

引用次数: 0

Balancing performance and ethics: Navigating visual recognition technology adoption in the auditing industry 平衡绩效与道德：引导视觉识别技术在审计行业的应用

IF 3.3 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation

Pub Date : 2025-12-01 Epub Date: 2025-05-21 DOI: 10.1016/j.intaccaudtax.2025.100701

Mohammad Zaid Alaskar , Ja Ryong Kim , Tam Huy Nguyen , Muhammad Rafique

This study aims to discover the key determinants affecting the adoption of visual recognition technology (VRT), a segment of artificial intelligence (AI) technology, in the auditing industry in Saudi Arabia, highlighting the tension between performance expectancy and ethical concerns. Through a quantitative approach utilizing a bilingual online questionnaire of auditors in Saudi Arabia and path analysis, we find that auditors consider the ethical concerns around VRT to be as important as its performance expectancy, traditionally the most important determinant of new technology adoption. The findings also suggest that facilitating conditions emerge as a dominant factor, raising concerns that VRT adoption is driven by resource availability rather than a thorough discussion of its costs and benefits. This paper contributes to the growing dialogue about AI ethical concerns, quantifying and highlighting the importance of ethical considerations for potential users. The paper also urges policymakers to take a balanced approach to incorporate both performance benefits and ethical considerations of the technology and devise practical ethical guidelines to facilitate the adoption of ethical AI.

本研究旨在发现影响沙特阿拉伯审计行业采用视觉识别技术（VRT）的关键决定因素，VRT是人工智能（AI）技术的一部分，突出了绩效预期与道德问题之间的紧张关系。通过利用沙特阿拉伯审计师的双语在线问卷和路径分析的定量方法，我们发现审计师认为围绕VRT的道德问题与其绩效预期一样重要，传统上是新技术采用的最重要决定因素。研究结果还表明，便利条件成为主导因素，这引起了人们的担忧，即VRT的采用是由资源可用性驱动的，而不是对其成本和收益的彻底讨论。本文促进了关于人工智能伦理问题的日益增长的对话，量化并强调了潜在用户伦理考虑的重要性。该论文还敦促政策制定者采取平衡的方法，将技术的绩效效益和道德考虑结合起来，并制定切实可行的道德准则，以促进道德人工智能的采用。

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引用次数: 0

Ownership structure and earnings quality in private family firms 私营家族企业的股权结构与盈余质量

IF 3.7 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation

Pub Date : 2025-12-01 Epub Date: 2025-09-13 DOI: 10.1016/j.intaccaudtax.2025.100718

Charlotte Haugland Sundkvist , Limei Che , Tonny Stenheim

This study examines the association between earnings quality and ownership of the controlling family and the number of family owners using a unique dataset containing detailed information on family relationships for the entire population of Norwegian private family firms. Utilizing the unique nature of private firms that some firms are fully owned by the controlling family, we first investigate earnings quality in fully and partially owned private family firms. Results show that, compared to fully owned family firms, earnings quality is lower for family firms that are partially owned by the controlling family. Moreover, we find evidence that earnings quality is negatively associated with the number of family owners. This paper advances our understanding of the impact of ownership structure on earnings quality in private family firms and sheds new light for regulators and other stakeholders in terms of accounting practices in private family firms.

本研究使用包含挪威私人家族企业全体人口的家族关系详细信息的独特数据集，考察了盈利质量与控股家族所有权以及家族所有者数量之间的关系。利用私营企业的独特性质，即一些企业是由控股家族全资拥有的，我们首先研究了全资和部分控股私营家族企业的盈余质量。结果表明，与完全控股的家族企业相比，部分控股家族企业的盈余质量较低。此外，我们发现有证据表明，盈余质量与家族所有者的数量呈负相关。本文促进了我们对私营家族企业股权结构对盈余质量影响的理解，并为监管机构和其他利益相关者在私营家族企业会计实践方面提供了新的思路。

引用次数: 0

Overconfident CEOs, corporate social responsibility, and tax avoidance: Evidence from China 过度自信的ceo、企业社会责任和避税：来自中国的证据

IF 3.3 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation

Pub Date : 2025-12-01 Epub Date: 2025-05-23 DOI: 10.1016/j.intaccaudtax.2025.100702

Panagiotis Karavitis, Pantelis Kazakis, Tianyue Xu

We investigate the influence of CEO overconfidence on the relationship between corporate social responsibility (CSR) and tax avoidance. Prior studies on the relationship between CSR and tax avoidance find mixed results. Using granular data of listed Chinese companies, we find that firms with higher CSR scores systematically exhibit higher tax avoidance. Importantly, we find that this relationship is moderated in firms with overconfident CEOs. We contend that overconfident CEOs are less likely to strategically use CSR as a risk-management tool. Additional analysis shows that this moderating effect comes mainly from non-state-owned enterprises. Our findings stand up to a battery of sensitivity tests, including the use of CSR subdimensions. In summary, we provide consistent evidence about the moderating effect of CEO overconfidence on the relationship between CSR and tax avoidance. These results partially reconcile the mixed findings of prior empirical literature.

本文研究了CEO过度自信对企业社会责任与避税关系的影响。以往关于企业社会责任与避税关系的研究结果喜忧参半。利用中国上市公司的细粒度数据，我们发现企业社会责任得分越高的企业系统性地表现出更高的避税行为。重要的是，我们发现这种关系在ceo过于自信的公司中有所缓和。我们认为，过度自信的ceo不太可能在战略上将企业社会责任作为风险管理工具。进一步分析表明，这种调节作用主要来自非国有企业。我们的发现经得起一系列的敏感性测试，包括使用CSR子维度。综上所述，我们为CEO过度自信对企业社会责任与避税关系的调节作用提供了一致的证据。这些结果部分地调和了先前经验文献的混合发现。

引用次数: 0

Corporate political connection disruption and audit pricing: Evidence from involuntary departure of politically connected independent directors in China under Rule 18 公司政治关系中断与审计定价：基于规则18下中国政治关系独立董事非自愿离职的证据

IF 3.3 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation

Pub Date : 2025-12-01 Epub Date: 2025-06-13 DOI: 10.1016/j.intaccaudtax.2025.100709

Khalid Mehmood , Xuedan Tao , Huabing (Barbara) Wang , Wei Zhang

This paper examines how auditors respond to their client firm’s political connection disruptions in pricing decisions. Rule 18, released by the Chinese government in 2013, prohibits government officials from serving as corporate directors, leading to forced resignations of politically connected independent directors (PCIDs) in public corporations over subsequent years. Utilizing these involuntary departures as an exogenous shock to a firm’s political connection and adopting a propensity score matching and staggered differences in differences design, we document increased audit fees for firms with PCID resignations (treatment firms) relative to the control firms. This increase in audit fees is more pronounced in non-state-owned enterprises or firms with higher political rank PCID departures. In terms of the mechanism, we do not find support for a higher client misreporting risk since treatment firms experience improved financial reporting quality. Instead, we document a significant increase in the probability of financial reporting related government sanctions and corporate lawsuits for these firms, suggesting increased litigation exposures as a potential driver for the audit fee increases. Overall, our results indicate a decreasing effect of client political connections on audit pricing.

本文考察了审计师如何应对其客户公司在定价决策中的政治关系中断。中国政府于2013年发布的第18条规定，禁止政府官员担任公司董事，导致上市公司中有政治关系的独立董事（pcid）在随后的几年里被迫辞职。利用这些非自愿离职作为公司政治关系的外生冲击，并采用倾向得分匹配和差异设计中的交错差异，我们记录了与控制公司相比，有PCID辞职的公司（处理公司）的审计费用增加。这种审计费用的增加在非国有企业或政治级别较高的PCID离职的公司中更为明显。就机制而言，我们没有发现支持更高的客户误报风险，因为治疗公司的财务报告质量得到了改善。相反，我们记录了这些公司与财务报告相关的政府制裁和公司诉讼的可能性显著增加，这表明诉讼风险增加是审计费用增加的潜在驱动因素。总体而言，我们的研究结果表明，客户政治关系对审计定价的影响正在减弱。

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