Journal of International Accounting Auditing and Taxation最新文献

英文中文

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 : 2025-06-13 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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引用次数: 0

Do auditors charge clients with higher audit fees for blockchain investments? 审计师是否会向客户收取更高的b区块链投资审计费用？

IF 3.3 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation

Pub Date : 2025-06-07 DOI: 10.1016/j.intaccaudtax.2025.100707

Jean Jinghan Chen , Lingyu Huang , Jason Zezhong Xiao , Haoyu Zhang

This study examines the impact of clients’ blockchain investments on audit fees. Using a sample of A-share Chinese listed firms spanning the 2015–2019 period, we find a positive association between blockchain investments and audit fees, which is stronger for client firms that have adopted blockchain than those that have only invested in this technology. Our channel analysis further reveals that higher audit fees stem from the increase in client firms’ audit risk and the greater effort in audit planning and execution by the auditors. The positive association between blockchain investments and audit fees is attenuated by audit firms’ extensive information technology (IT) experience and is intensified by considerable external attention to clients’ blockchain activities. Our results are robust to a battery of endogeneity and other robustness checks. This research casts new light on the interactions between disruptive technologies and external auditor practices, as reflected in audit fees.

本研究考察了客户100亿美元投资对审计费用的影响。利用2015-2019年a股中国上市公司的样本，我们发现b区块链投资与审计费用之间存在正相关关系，采用b区块链的客户公司比只投资该技术的客户公司更强。我们的渠道分析进一步表明，审计费用的增加源于客户事务所审计风险的增加以及审计师在审计计划和执行方面的更大努力。区块链投资与审计费用之间的正相关关系被审计公司广泛的信息技术（IT）经验削弱，并因对客户区块链活动的大量外部关注而加强。我们的结果是稳健的电池内生性和其他稳健性检查。这项研究为颠覆性技术与外部审计师实践之间的相互作用提供了新的视角，正如审计费用所反映的那样。

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 : 2025-06-05 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

Do female audit partners matter for audit quality? Evidence from Iran 女性审计合伙人对审计质量有影响吗？来自伊朗的证据

IF 3.3 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation

Pub Date : 2025-05-25 DOI: 10.1016/j.intaccaudtax.2025.100706

Javad Oradi , Naser Makarem , Reza Hesarzadeh

We examine the link between female audit partners and audit quality in Iran, a patriarchal country with significant gender disparity, especially in upper organizational ranks. We analyze data from firms listed on the Tehran Stock Exchange from 2011 to 2020, where audit reports are signed by two partners: the engagement partner and the review partner. We find that the presence of a female engagement partner is associated with higher audit quality, measured by modified audit opinions (MAOs), audit failures, and audit fees. We also find that female review partners are associated with a higher likelihood of issuing an MAO and fewer audit failures; however, their impact on audit fees is not significant. In addition, the combination of two male audit partners (without a female audit partner) is associated with lower-quality audits, suggesting that gender diversity at the top level of audit teams contributes to audit quality in the Iranian setting. Further analysis shows that the impact of female engagement partners on MAOs and audit failure (audit fees) is more pronounced if they are appointed by private (state) audit firms.

我们研究了女性审计合伙人与伊朗审计质量之间的联系，伊朗是一个性别差异显著的父权制国家，特别是在高层组织中。我们分析了2011年至2020年在德黑兰证券交易所上市的公司的数据，这些公司的审计报告由两个合伙人签署：审计合伙人和审查合伙人。我们发现，女性审计业务合伙人的存在与更高的审计质量（通过修改审计意见、审计失败和审计费用来衡量）相关。我们还发现，女性审核伙伴发布MAO的可能性更高，审核失败的可能性更小；然而，它们对审计费用的影响并不显著。此外，两名男性审计伙伴（没有女性审计伙伴）的组合与审计质量较低有关，这表明审计小组高层的性别多样性有助于提高伊朗环境下的审计质量。进一步分析表明，如果女性合伙人是由私营（国家）审计公司任命的，那么她们对MAOs和审计失败（审计费用）的影响更为明显。

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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 : 2025-05-25 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

Internal governance, external pressure, and biodiversity disclosure 内部治理、外部压力与生物多样性信息披露

IF 3.3 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation

Pub Date : 2025-05-24 DOI: 10.1016/j.intaccaudtax.2025.100703

Ali Uyar , Habiba Al-Shaer , Cemil Kuzey , Abdullah S. Karaman

The declining rate of biodiversity due to land, water, and air pollution is alarming. Thus, stakeholders expect firms to engage with cleaner operational processes to preserve biodiversity and share their practices with biodiversity disclosure. To provide a catalyst for biodiversity engagement and disclosure, we explore two important mechanisms: the internal by examining board structure; and the external governance mechanisms by signing the United Nations Global Compact (UNGC) commitment and by checking individual country’s public governance quality measured by Worldwide Governance Indicators (WGI). Our initial empirical analysis assesses their association with biodiversity disclosure, followed by an assessment of the substitutive or complementary role of these two governance mechanisms in spurring biodiversity disclosure. Analyzing 46,564 observations affiliated with nine sectors and 47 countries, we find that directors with other corporate affiliations as well as independent and female directors spur biodiversity disclosure. Furthermore, the UNGC signatory commitment and WGI stimulate firms’ biodiversity disclosure. Although UNGC signatory status and board structure are substitutes for driving biodiversity disclosure, the interaction effect of WGI with boards of directors is not uniform. For example, WGI and directors affiliated with other corporations are substitutes, but WGI and independent directors are complements in spurring biodiversity disclosure.

由于土地、水和空气污染，生物多样性的下降速度令人担忧。因此，利益相关者期望企业采用更清洁的操作流程来保护生物多样性，并与生物多样性披露分享其实践。为了促进生物多样性参与和信息披露，我们探讨了两个重要机制：通过检查董事会结构的内部机制；通过签署联合国全球契约（UNGC）承诺，以及通过检查全球治理指标（WGI）衡量的各国公共治理质量，来改善外部治理机制。我们最初的实证分析评估了它们与生物多样性披露的关系，随后评估了这两种治理机制在促进生物多样性披露方面的替代或补充作用。通过对47个国家9个行业46,564个观察结果的分析，我们发现，与其他公司有关联的董事以及独立董事和女性董事会促进生物多样性信息披露。此外，UNGC签署国承诺和WGI鼓励企业披露生物多样性。虽然UNGC签署国地位和董事会结构是推动生物多样性信息披露的替代因素，但WGI与董事会的互动效应并不均匀。例如，在促进生物多样性信息披露方面，WGI与其他公司附属董事是替代关系，而WGI与独立董事是互补关系。

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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 : 2025-05-23 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

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 : 2025-05-21 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

Celebrating JIAAT’s 30th anniversary: Special articles, recognitions, and thank yous 庆祝JIAAT成立30周年：特别文章、表彰和感谢

IF 3.3 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation

Pub Date : 2025-05-05 DOI: 10.1016/j.intaccaudtax.2025.100687

Robert K. Larson (former JIAAT Editor-in-Chief (2017-2022))

引用次数: 0

Should insurance be disclosed in corporate financial statements? An analysis of the views of stakeholders 保险是否应该在公司财务报表中披露？利益相关者观点的分析

IF 3.3 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation

Pub Date : 2025-03-13 DOI: 10.1016/j.intaccaudtax.2025.100686

Michael Adams

Drawing on the institutional inaction literature and using interview material gleaned from a cross-section of United Kingdom (UK)-based ’sophisticated’ stakeholder representatives, this study investigates the puzzle of why property-casualty insurance − a materially significant transaction for most companies − is not routinely disclosed in the annual financial statements of general industry companies. Analysis suggests that stakeholders vary in terms of their support for corporate insurance disclosure, with accounting academics and investors/financial analysts approving the idea. In contrast, other stakeholders, such as auditors, finance managers and regulators, are ambivalent, if not reticent, about the merits of publicly reporting the details of corporate insurance purchases. The study reasons that despite such divergent views, and lack of a collective consensus on the issue, the increasing risk exposure and costs of business interruptions arising from potentially insurable catastrophic events could move the public disclosure of corporate insurance up the international accounting standard-setting agenda.

本研究借鉴了机构不作为的文献，并使用了从英国 "资深 "利益相关者代表那里收集到的访谈材料，探讨了为什么财产-伤亡保险--对大多数公司来说是一项重大交易---没有在一般行业公司的年度财务报表中例行披露。分析表明，利益相关者对公司保险披露的支持程度各不相同，会计学者和投资者/财务分析师赞同这一观点。相比之下，其他利益相关者，如审计师、财务经理和监管者，对公开报告公司保险购买细节的好处持矛盾甚至沉默态度。研究认为，尽管存在这些分歧，而且在这个问题上缺乏集体共识，但潜在可保灾难性事件导致的业务中断的风险敞口和成本不断增加，可能会推动企业保险公开披露问题提上国际会计准则制定议程。

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引用次数: 0

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