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 : 2025-12-01 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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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

An analysis of JIAAT editorial board composition and research review 《JIAAT》编委会组成与研究综述分析

IF 3.3 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation

Pub Date : 2025-06-01 Epub Date: 2024-12-07 DOI: 10.1016/j.intaccaudtax.2024.100672

Stergios Leventis , Emmanouil Dedoulis , Stavroula Kourdoumpalou

This paper aims to enrich current understandings of the contribution of the Journal of Accounting, Auditing and Taxation (JIAAT) in the period 2011 to 2022. First, we examine the development of the composition of the editorial board (EB). In terms of size, gender diversity, and geographical diversity, we demonstrate that the EB has greatly expanded, which has facilitated the internationalization of topics and perspectives. Second, we undertake a literature review of the 212 papers published over this period. We show how the published works have offered a great knowledge background for academics and practitioners. Further, we identify research trends and patterns and in addition propose avenues for future research.

本文旨在丰富当前对《会计、审计与税务杂志》（JIAAT）在2011年至2022年期间的贡献的理解。首先，我们考察了编委会（EB）组成的发展。在规模、性别多样性和地域多样性方面，我们发现EB已经大大扩展，这促进了主题和观点的国际化。其次，我们对这一时期发表的212篇论文进行了文献综述。我们展示了出版的作品如何为学者和从业者提供了一个很好的知识背景。此外，我们确定了研究趋势和模式，并提出了未来研究的途径。

引用次数: 0

Editorial Publishing in JIAAT: Part 4 – Drafting the hypotheses 《JIAAT》社论发表：第四部分——假说的起草

IF 3.3 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation

Pub Date : 2025-06-01 Epub Date: 2024-12-20 DOI: 10.1016/j.intaccaudtax.2024.100676

Stergios Leventis (Editor-in-Chief)

引用次数: 0

Risk driven innovation in the not so boring accountancy profession 风险驱动的创新出现在不那么无聊的会计行业

IF 3.3 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation

Pub Date : 2025-06-01 Epub Date: 2024-12-25 DOI: 10.1016/j.intaccaudtax.2024.100675

Marc Cowling , Charles A. Ambilichu , Liafisu Sina Yekini , Kamil Omoteso

The accountancy profession is in a period of dynamic innovation driven change as new information technologies reconfigure the way business is conducted and the services that accountancy firms offer to their clients. As with all innovation, there is also the potential for disruptive change with risky outcomes. However, not all businesses are willing to take on these risks. In this paper, we explore two research questions: Who is willing to take risks with their business? Also, are risk-loving accountants more likely to be innovative? Using new survey data from United Kingdom (UK) accountancy practices, we find that accountants that have an appetite for risk are significantly more likely to be innovative in both their internal processes and practices as well as externally through the development of new products, services, and markets. Further, we find that the perception of increased market competition/turbulence negatively affects product and service innovations, but not process, managerial, and marketing innovations of accountancy firms.

会计行业正处于一个充满活力的创新驱动的变革时期，因为新的信息技术重新配置了业务开展的方式和会计师事务所为客户提供的服务。与所有创新一样，颠覆性变革也可能带来风险。然而，并非所有企业都愿意承担这些风险。在本文中，我们探讨了两个研究问题：谁愿意为他们的业务承担风险？此外，喜欢冒险的会计师更有可能创新吗？利用来自英国会计实践的新调查数据，我们发现，有风险偏好的会计师更有可能在内部流程和实践以及通过开发新产品、服务和市场进行外部创新。此外，我们发现市场竞争/动荡加剧的感知对会计师事务所的产品和服务创新产生负面影响，但对流程、管理和营销创新没有影响。

引用次数: 0

IF 3.3 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation

Pub Date : 2025-06-01 Epub Date: 2025-01-09 DOI: 10.1016/j.intaccaudtax.2025.100679

Salem Alhababsah , Alaa Alhaj-Ismail

The psychology literature suggests that individuals who are similar in age are likely to be mentally connected and similarly minded, leading to better communication and efficient information sharing. Given that the relationship between audit committee (AC) and engagement partner (EP) involves extensive interactions and information sharing with the aim to protect the integrity of financial statements, this study seeks an answer as to whether age similarity between audit committee chair (ACC) and EP affects audit quality. Using the United Kingdom (UK) FTSE350 index between 2010 and 2018, we find that ACC–EP age similarity improves accruals quality and decreases the likelihood of restatements. Beyond its contribution to the literature, this study offers valuable contribution for practitioners to consider age gap between these two persons.

心理学文献表明，年龄相仿的人很可能在心理上有联系，思想上也相似，从而更好地沟通和有效地分享信息。鉴于审计委员会（ACC）和审计合伙人（EP）之间的关系涉及广泛的互动和信息共享，目的是保护财务报表的完整性，本研究旨在回答审计委员会主席（ACC）和审计合伙人之间的年龄相似性是否会影响审计质量。使用2010年至2018年的英国FTSE350指数，我们发现ACC-EP年龄相似性提高了应计质量，降低了重述的可能性。除了对文献的贡献外，本研究为从业者考虑这两个人的年龄差距提供了宝贵的贡献。

引用次数: 0

The role and power of technical staff in international accounting standard setting 技术人员在国际会计准则制定中的作用和权力

IF 3.3 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation

Pub Date : 2025-06-01 Epub Date: 2024-12-07 DOI: 10.1016/j.intaccaudtax.2024.100671

Sebastian Hoffmann

This study investigates the role of technical staff within a global standard setting organization, the International Accounting Standards Board (IASB). Building on publicly available documents, interviews with staff and Board members, and observations of Board meetings, staff practices of standard setting are explored in light of their impact on the standard setter’s decision-making. It is found that the technical staff have individual approaches to their work on standard setting projects. They find themselves constrained by, but also shaping, the organizational structures of the IASB. In the course of their project work they become specialist experts in both the project’s technical issues as well as procedural processes. This makes the staff powerful agents within the realm of international accounting standard setting, because their efforts influence how the IASB moves through its work plan. It also explains why they may be a preferred target for lobbying activities and how they contribute to the standard setter’s public reputation. Notably, staff practices are consistent over time and across projects. In summary, it is suggested that the IASB’s technical staff are a critical resource of international accounting standard setting.

本研究调查了技术人员在全球标准制定组织，国际会计准则理事会（IASB）中的作用。根据可公开获得的文件、对工作人员和理事会成员的访谈以及对理事会会议的观察，研究人员制定标准的做法对标准制定者决策的影响。研究发现，技术人员在标准制定项目中有各自的工作方法。他们发现自己受到IASB组织结构的制约，但同时也在塑造IASB的组织结构。在他们的项目工作过程中，他们成为项目技术问题和程序过程的专家。这使得这些员工成为国际会计准则制定领域强有力的代理人，因为他们的努力影响着国际会计准则理事会如何通过其工作计划。这也解释了为什么他们可能是游说活动的首选目标，以及他们如何有助于标准制定者的公众声誉。值得注意的是，员工实践在时间和项目之间是一致的。总之，建议国际会计准则理事会的技术人员是国际会计准则制定的关键资源。

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引用次数: 0

Corporate governance, national governance quality, and biodiversity reporting: Global evidence 公司治理、国家治理质量与生物多样性报告：全球证据

IF 3.3 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation

Pub Date : 2025-06-01 Epub Date: 2024-12-07 DOI: 10.1016/j.intaccaudtax.2024.100669

Nurlan S. Orazalin , Collins G. Ntim , John Kalimilo Malagila

We explore the effects of corporate governance and national governance quality on corporate biodiversity reporting and investigate whether national governance quality moderates the relationship between corporate governance and biodiversity reporting practices. Using a sample of global firms across 36 countries over the 2009 to 2020 period, we find that the overall quality of corporate governance and individual governance dimensions, such as management effectiveness, corporate social responsibility (CSR) practices, and shareholder treatment are positively associated with biodiversity reporting. Our results suggest that firms operating in countries with strong national governance systems tend to disseminate extensive biodiversity information. We also find that national governance quality positively moderates the relationships of CSR practices and shareholder treatment with biodiversity reporting practices, but has no impact on the link between management effectiveness and biodiversity reporting. Our findings have several implications for regulators, policymakers, and organizational stakeholders. Overall, our results support the dynamic capabilities view in that internal and external governance mechanisms and systems can motivate and compel boards of directors and management teams to develop dynamic capabilities, engage in sustainability practices, and enhance biodiversity transparency.

我们探讨了公司治理和国家治理质量对公司生物多样性报告的影响，并研究了国家治理质量是否调节了公司治理与生物多样性报告实践之间的关系。利用2009年至2020年期间36个国家的全球公司样本，我们发现公司治理的整体质量和个体治理维度（如管理有效性、企业社会责任（CSR）实践和股东待遇）与生物多样性报告呈正相关。我们的研究结果表明，在国家治理体系健全的国家经营的企业倾向于传播广泛的生物多样性信息。我们还发现，国家治理质量正向调节企业社会责任实践和股东待遇与生物多样性报告实践之间的关系，但对管理有效性与生物多样性报告之间的关系没有影响。我们的研究结果对监管机构、政策制定者和组织利益相关者有几点启示。总体而言，我们的研究结果支持动态能力观点，即内部和外部治理机制和系统可以激励和迫使董事会和管理团队发展动态能力，参与可持续实践，并提高生物多样性的透明度。

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引用次数: 0

Does culture influence mentoring perspectives? A comparative study of India and the U.S 文化会影响师徒关系的观点吗？印度与美国的比较研究

IF 3.3 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation

Pub Date : 2025-06-01 Epub Date: 2025-02-07 DOI: 10.1016/j.intaccaudtax.2025.100682

Tom Downen, Gaurav Gupta

Culture has been shown to influence a variety of perspectives and behaviors. And culture often varies, on average, between countries. As accounting firms and many other service-providing firms shift more outsourcing work to other countries, and especially to India, it is crucial to understand how culture might influence their work practices. One such practice is mentoring, which is critically important in the accounting profession. In this study, we examine two related associations. First, we compare the mentoring perceptions of survey respondents (who proxy for business professionals) in two culturally different countries: India and the US. After identifying significant differences between the two groups, we expand our analysis to consider the association between espoused national culture and mentoring perspectives. This study uses a large sample of survey respondents – graduate business students from the US (n = 422) and from India (n = 442) – to evaluate these relationships. Utilizing regression analyses, we find that career development and role modeling seem less important in India than in the US, whereas social support seems more important in India. These effects seem to be driven primarily by the espoused national culture dimensions of power distance for career development, collectivism for social support, and uncertainty avoidance for role modeling. Our findings have practical implications for multinational companies, including large US-based public accounting firms.

文化已经被证明可以影响各种各样的观点和行为。平均而言，不同国家的文化往往不同。随着会计师事务所和许多其他提供服务的公司将更多的外包工作转移到其他国家，尤其是印度，了解文化如何影响他们的工作实践是至关重要的。其中一种做法是指导，这在会计行业至关重要。在本研究中，我们考察了两个相关的关联。首先，我们比较了来自两个文化不同国家（印度和美国）的受访者（他们代表商业专业人士）对师徒关系的看法。在确定了两组之间的显著差异之后，我们扩展了我们的分析，以考虑所支持的民族文化与师徒观点之间的关联。这项研究使用了一个大样本的调查受访者——来自美国（n = 422）和印度（n = 442）的商学院研究生——来评估这些关系。利用回归分析，我们发现职业发展和角色塑造在印度似乎不如美国重要，而社会支持在印度似乎更重要。这些影响似乎主要是由职业发展的权力距离、社会支持的集体主义和角色塑造的不确定性回避所支持的民族文化维度所驱动的。我们的研究结果对跨国公司具有实际意义，包括美国大型会计师事务所。

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引用次数: 0

Self-regulation and self-presentation in sustainability reporting: Evidence from firms’ voluntary water disclosure 可持续发展报告中的自我规制和自我表现：来自企业自愿披露水资源信息的证据

IF 3.3 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation

Pub Date : 2025-06-01 Epub Date: 2025-02-25 DOI: 10.1016/j.intaccaudtax.2025.100684

Siwen Liu , Hans van der Heijden

This study examines factors that influence sustainability disclosure decisions using two alternative theoretical frameworks of sustainability reporting: self-regulation theory and self-presentation theory. This study focuses on water disclosure, a key dimension of sustainability reporting, which despite the importance of water, has received relatively little theoretical and empirical attention. Using a large dataset from an established global water survey from 2010 to 2020, we document supportive evidence for the positive relationships between voluntary water disclosure and several self-regulation mechanisms, such as policies and actions on water efficiency and emission reductions. In addition, we use ‘water-to-add-value’ measures as supplementary proxies for corporate water efficiency. We find that firms with high water efficiency are more likely to disclose water information in the global water survey, which suggests that these firms showcase their good water performance to key stakeholders proactively. Conversely, firms with low water efficiency are less likely to respond to the survey, suggesting that this may be done to maintain an existing corporate image. Our theoretical contribution to accounting literature is the novel integration of self-regulation and self-presentation theory and its application to water disclosure. Our findings suggest that firms disclose water performance data strategically to present a favorable image of corporate water stewardship, providing support for assertive self-presentation behavior.

本研究利用可持续发展报告的两种理论框架：自我规制理论和自我呈现理论，探讨了影响可持续发展信息披露决策的因素。本研究侧重于水信息披露，这是可持续发展报告的一个关键维度，尽管水很重要，但理论和实证的关注相对较少。利用2010年至2020年全球水资源调查的大型数据集，我们记录了水资源自愿披露与若干自我调节机制（如水资源效率和减排的政策和行动）之间正相关的支持性证据。此外，我们使用“水-附加值”指标作为企业用水效率的补充指标。我们发现，在全球水资源调查中，水资源效率高的企业更有可能披露水资源信息，这表明这些企业主动向关键利益相关者展示了其良好的水资源绩效。相反，用水效率低的公司不太可能对调查做出回应，这表明这样做可能是为了保持现有的企业形象。我们对会计文献的理论贡献是自我调节和自我呈现理论的新颖整合及其在水信息披露中的应用。我们的研究结果表明，企业战略性地披露水绩效数据，以呈现企业水管理的良好形象，为自信的自我展示行为提供支持。

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Journal of International Accounting Auditing and Taxation

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