Journal of International Accounting Auditing and Taxation最新文献

英文中文

Does corporate social performance influence a firm’s choice of product recall strategy? 企业社会绩效是否影响企业产品召回策略的选择？

IF 3.3 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation

Pub Date : 2025-01-09 DOI: 10.1016/j.intaccaudtax.2025.100678

Joyce van der Laan Smith , Brandon Byunghwan Lee , Daniel Gyung Paik , Ajay Adhikari

This study examines whether firms’ choice of both the timing of a consumer product recall and the type of remedy offered are influenced by their Corporate Social Performance (CSP). Using twelve years (2008 – 2019) of manufacturer product recalls issued by the U.S. Consumer Product Safety Commission, the agency responsible forensuring the safety of domestically produced and imported consumer products, and CSP data from KLD, we provide evidence of an inverse relationship between CSP strength and proactive recalls suggesting that companies with stronger CSP delay recall announcements, mitigating the financial impact on shareholders. We find no significant relationship between firms with CSP concerns and proactive recall strategies. We also find that once a recall is initiated, firms with recognized CSP strengths provide a full remedy to consumers, repairing consumer trust. These results imply that firms with strong CSP make a balanced tradeoff between the interests of consumers and shareholders. Overall, these findings imply that CSP provides firms strategic flexibility in developing their response to product harm crises. Given the interconnected global economy, these results should be of interest not only to US regulators but also to other country regulators who work to ensure the safety of consumer products.

本研究考察了企业对消费者产品召回时间和补救措施类型的选择是否受到企业社会绩效（CSP）的影响。利用美国消费品安全委员会（负责保证国内生产和进口消费品安全的机构）发布的12年（2008年至2019年）制造商产品召回数据，以及KLD的CSP数据，我们提供了CSP强度与主动召回之间呈反比关系的证据，表明CSP较强的公司推迟召回公告，减轻了对股东的财务影响。我们发现存在CSP问题的公司与主动召回策略之间没有显著的关系。我们还发现，一旦发起召回，具有公认的CSP优势的公司为消费者提供了充分的补救措施，修复了消费者的信任。这些结果表明，具有强大CSP的公司在消费者利益和股东利益之间做出了平衡的权衡。总体而言，这些发现表明，CSP为企业提供了战略灵活性，以发展他们对产品危害危机的反应。鉴于相互关联的全球经济，这些结果不仅应引起美国监管机构的兴趣，也应引起致力于确保消费品安全的其他国家监管机构的兴趣。

{"title":"Does corporate social performance influence a firm’s choice of product recall strategy?","authors":"Joyce van der Laan Smith , Brandon Byunghwan Lee , Daniel Gyung Paik , Ajay Adhikari","doi":"10.1016/j.intaccaudtax.2025.100678","DOIUrl":"10.1016/j.intaccaudtax.2025.100678","url":null,"abstract":"<div><div>This study examines whether firms’ choice of both the timing of a consumer product recall and the type of remedy offered are influenced by their Corporate Social Performance (CSP). Using twelve years (2008 – 2019) of manufacturer product recalls issued by the U.S. Consumer Product Safety Commission, the agency responsible forensuring the safety of domestically produced and imported consumer products, and CSP data from KLD, we provide evidence of an inverse relationship between CSP strength and proactive recalls suggesting that companies with stronger CSP delay recall announcements, mitigating the financial impact on shareholders. We find no significant relationship between firms with CSP concerns and proactive recall strategies. We also find that once a recall is initiated, firms with recognized CSP strengths provide a full remedy to consumers, repairing consumer trust. These results imply that firms with strong CSP make a balanced tradeoff between the interests of consumers and shareholders. Overall, these findings imply that CSP provides firms strategic flexibility in developing their response to product harm crises. Given the interconnected global economy, these results should be of interest not only to US regulators but also to other country regulators who work to ensure the safety of consumer products.</div></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":"58 ","pages":"Article 100678"},"PeriodicalIF":3.3,"publicationDate":"2025-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143143763","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}

引用次数: 0

Does the board of directors and their stock ownership mitigate interest payment classification shifting? UK evidence 董事会及其持股是否缓解了利息支付分类转移？英国的证据

IF 3.3 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation

Pub Date : 2025-01-03 DOI: 10.1016/j.intaccaudtax.2024.100677

Mohamed Hessian , Alaa Mansour Zalata , Khaled Hussainey

We investigate whether the independence of the board of directors and stock ownership by outside directors and executives may limit interest payment classification shifting within the statement of cash flows. We find that such classification shifting is less prevalent in United Kingdom (UK) firms with high-quality internal governance, demonstrating that effective internal governance may serve as a substitute for rules-based accounting standards. While we find that governance mechanisms play a crucial role in mitigating this practice in both distressed and non-distressed firms, our findings are more pronounced in non-distressed firms. We also find that there is an inverted U-shaped relationship between board independence, stock ownership by managers and independent directors, and the classification shifting of interest payment. Thus, it is premature to propose that board independence and stock ownership can mitigate managerial opportunism in all cases. Indeed, our findings suggest that there are optimal independent director and ownership thresholds below which caution is required to ensure that managers remain focused on maximizing shareholder value.

我们研究了董事会的独立性和外部董事和高管的股权是否会限制现金流量表中的利息支付分类转移。我们发现，在拥有高质量内部治理的英国公司中，这种分类转移不那么普遍，这表明有效的内部治理可以替代基于规则的会计准则。虽然我们发现治理机制在缓解困境和非困境公司的这种做法方面发挥了至关重要的作用，但我们的发现在非困境公司中更为明显。我们还发现，董事会独立性、经理人和独立董事持股与利息支付的分类转移之间存在倒u型关系。因此，现在提出董事会独立性和股票所有权在所有情况下都能减轻管理机会主义还为时过早。事实上，我们的研究结果表明，存在最优的独立董事和所有权阈值，低于该阈值需要谨慎，以确保管理者继续专注于股东价值最大化。

{"title":"Does the board of directors and their stock ownership mitigate interest payment classification shifting? UK evidence","authors":"Mohamed Hessian , Alaa Mansour Zalata , Khaled Hussainey","doi":"10.1016/j.intaccaudtax.2024.100677","DOIUrl":"10.1016/j.intaccaudtax.2024.100677","url":null,"abstract":"<div><div>We investigate whether the independence of the board of directors and stock ownership by outside directors and executives may limit interest payment classification shifting within the statement of cash flows. We find that such classification shifting is less prevalent in United Kingdom (UK) firms with high-quality internal governance, demonstrating that effective internal governance may serve as a substitute for rules-based accounting standards. While we find that governance mechanisms play a crucial role in mitigating this practice in both distressed and non-distressed firms, our findings are more pronounced in non-distressed firms. We also find that there is an inverted U-shaped relationship between board independence, stock ownership by managers and independent directors, and the classification shifting of interest payment. Thus, it is premature to propose that board independence and stock ownership can mitigate managerial opportunism in all cases. Indeed, our findings suggest that there are optimal independent director and ownership thresholds below which caution is required to ensure that managers remain focused on maximizing shareholder value.</div></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":"58 ","pages":"Article 100677"},"PeriodicalIF":3.3,"publicationDate":"2025-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143142851","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}

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 : 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

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 : 2024-12-20 DOI: 10.1016/j.intaccaudtax.2024.100676

Stergios Leventis (Editor-in-Chief)

引用次数: 0

Factors influencing the adoption of IFRS in the MENA region: A neo-institutional approach 影响中东和北非地区采用国际财务报告准则的因素：一种新制度方法

IF 3.3 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation

Pub Date : 2024-12-18 DOI: 10.1016/j.intaccaudtax.2024.100674

Abdulbaset Ab. Klish , Moade Shubita , Kamil Omoteso , Junjie Wu

This study examines the factors shaping the choices of countries in the Middle East and North Africa (MENA) region in adopting International Financial Reporting Standards (IFRS), using a neo-institutional isomorphism framework. Analyzing data from 19 countries spanning two decades (1996–2015) and comprising 380 country-year observations, this research reveals that internal coercive and mimetic institutional pressures are key influencers behind IFRS adoption in the region. Specifically, governance quality improvement and openness to international trade emerge as crucial determinants. This highlights the predominant role of social and political contexts over economic motivations in driving IFRS adoption in the MENA region. Furthermore, the findings indicate that foreign aid and internal accounting have minimal impact on IFRS adoption in the region.

本研究采用新制度同构框架，探讨了影响中东和北非（MENA）地区国家在采用国际财务报告准则（IFRS）方面选择的因素。本研究分析了19个国家二十年（1996-2015）的数据，包括380个国家/年的观察结果，表明内部强制和模仿制度压力是该地区采用国际财务报告准则背后的关键影响因素。具体而言，治理质量的提高和国际贸易的开放成为至关重要的决定因素。这凸显了社会和政治背景在推动中东和北非地区采用国际财务报告准则方面的主导作用，而不是经济动机。此外，研究结果表明，外援和内部会计对该地区采用国际财务报告准则的影响最小。

引用次数: 0

Analysis of non-English key audit matters: Do key audit matters influence investor sentiment? 非英文关键审计事项分析：关键审计事项是否影响投资者情绪？

IF 3.3 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation

Pub Date : 2024-12-12 DOI: 10.1016/j.intaccaudtax.2024.100670

Weerapong Kitiwong, Erboon Ekasingh, Naruanard Sarapaivanich

This study extends our understanding of the association between key audit matter (KAM) disclosures and investor sentiment in Thailand, an advanced emerging market. Thailand is characterized by a culture of high secrecy, strong uncertainty avoidance, and strong societal trust. The primary aim of this study is to analyze the local language versions of auditors’ reports, as they may differ from English-translated versions due to cultural and linguistic variations. To achieve this, we compiled a bag of Thai words to analyze the content of KAM sections in 334 publicly listed Thai companies during the period 2016–2017. We found that investor sentiment responds marginally to only three categories of KAMs and neutral words within KAM sections. However, investors do not react to the number of KAMs or to words associated with negativity, positivity, litigation, or uncertainty. These results suggest that KAM disclosures hold limited information value for investors. Regulators and standard setters successfully educated investors and other stakeholders about KAM disclosures before their implementation. However, in a high-secrecy environment, the use of neutral language in KAM sections triggers investor skepticism, leading to stock price discounts.

本研究扩展了我们对泰国这个发达新兴市场关键审计事项（KAM）披露与投资者情绪之间关系的理解。泰国的特点是高度保密的文化，强烈的不确定性规避和强烈的社会信任。本研究的主要目的是分析审计报告的当地语言版本，因为由于文化和语言的差异，它们可能与英语翻译版本不同。为了实现这一目标，我们编制了一袋泰国语词汇来分析2016-2017年期间334家泰国上市公司的KAM部分内容。我们发现投资者情绪仅对三种类型的KAM和KAM部分中的中性词有轻微反应。然而，投资者不会对kam的数量或与消极、积极、诉讼或不确定性相关的词汇做出反应。这些结果表明，KAM披露对投资者的信息价值有限。监管机构和标准制定者在实施前成功地对投资者和其他利益相关者进行了有关KAM披露的教育。然而，在高度保密的环境中，在KAM部分使用中性语言会引发投资者的怀疑，导致股价折扣。

{"title":"Analysis of non-English key audit matters: Do key audit matters influence investor sentiment?","authors":"Weerapong Kitiwong, Erboon Ekasingh, Naruanard Sarapaivanich","doi":"10.1016/j.intaccaudtax.2024.100670","DOIUrl":"10.1016/j.intaccaudtax.2024.100670","url":null,"abstract":"<div><div>This study extends our understanding of the association between key audit matter (KAM) disclosures and investor sentiment in Thailand, an advanced emerging market. Thailand is characterized by a culture of high secrecy, strong uncertainty avoidance, and strong societal trust. The primary aim of this study is to analyze the local language versions of auditors’ reports, as they may differ from English-translated versions due to cultural and linguistic variations. To achieve this, we compiled a bag of Thai words to analyze the content of KAM sections in 334 publicly listed Thai companies during the period 2016–2017. We found that investor sentiment responds marginally to only three categories of KAMs and neutral words within KAM sections. However, investors do not react to the number of KAMs or to words associated with negativity, positivity, litigation, or uncertainty. These results suggest that KAM disclosures hold limited information value for investors. Regulators and standard setters successfully educated investors and other stakeholders about KAM disclosures before their implementation. However, in a high-secrecy environment, the use of neutral language in KAM sections triggers investor skepticism, leading to stock price discounts.</div></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":"58 ","pages":"Article 100670"},"PeriodicalIF":3.3,"publicationDate":"2024-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143143480","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Aggressiveness in corporate financial and tax reporting:Do employee directors matter? A cross-country study 公司财务和税务报告的侵略性：员工董事重要吗？一项跨国研究

IF 3.3 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation

Pub Date : 2024-12-12 DOI: 10.1016/j.intaccaudtax.2024.100673

Phuong Nguyen Trang Doan , Mieke Dingenen , Ann Gaeremynck , Piet Sercu

We examine whether employee representation on a firm’s board of directors (ERB) has an impact on aggressiveness in corporate financial and tax reporting. Using an international sample of 3,450 firms across 29 countries over the period 2012–2021, we find that ERB firms practice less income-increasing accruals management, real-earnings management, and tax avoidance — consistent with a monitoring role for employee directors. Second, we present evidence that, at least for tax issues, this monitoring works even better when the board has desirable characteristics such as more independent directors, a single-mandate chief executive officer (CEO), and a majority shareholder. Third, we find that the monitoring effect is unaffected by the voluntary or law-imposed nature of ERB, but the useful interactions between the ERB effect and the desirable board characteristics are solely traced to the voluntary arrangements. Lastly, cross-sectional analyses show that younger, female, and employee directors without shares are typically better monitors.

我们研究了员工在公司董事会（ERB）中的代表性是否对公司财务和税务报告的侵略性有影响。通过对2012-2021年期间29个国家3450家公司的国际样本分析，我们发现，ERB公司实行的应计收益管理、实际收益管理和避税的收入增长较少，这与员工董事的监督作用相一致。其次，我们提供的证据表明，至少在税收问题上，如果董事会具有令人满意的特征，如更多的独立董事、单一授权的首席执行官（CEO）和大股东，这种监督效果会更好。第三，我们发现监管效果不受ERB自愿性或法律强制性质的影响，但ERB效应与理想董事会特征之间的有益相互作用完全可以追溯到自愿性安排。最后，横断面分析表明，年轻、女性和没有股份的员工董事通常是更好的监督者。

{"title":"Aggressiveness in corporate financial and tax reporting:Do employee directors matter? A cross-country study","authors":"Phuong Nguyen Trang Doan , Mieke Dingenen , Ann Gaeremynck , Piet Sercu","doi":"10.1016/j.intaccaudtax.2024.100673","DOIUrl":"10.1016/j.intaccaudtax.2024.100673","url":null,"abstract":"<div><div>We examine whether employee representation on a firm’s board of directors (ERB) has an impact on aggressiveness in corporate financial and tax reporting. Using an international sample of 3,450 firms across 29 countries over the period 2012–2021, we find that ERB firms practice less income-increasing accruals management, real-earnings management, and tax avoidance — consistent with a monitoring role for employee directors. Second, we present evidence that, at least for tax issues, this monitoring works even better when the board has desirable characteristics such as more independent directors, a single-mandate chief executive officer (CEO), and a majority shareholder. Third, we find that the monitoring effect is unaffected by the voluntary or law-imposed nature of ERB, but the useful interactions between the ERB effect and the desirable board characteristics are solely traced to the voluntary arrangements. Lastly, cross-sectional analyses show that younger, female, and employee directors without shares are typically better monitors.</div></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":"58 ","pages":"Article 100673"},"PeriodicalIF":3.3,"publicationDate":"2024-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143143477","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}

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 : 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

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 : 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。

{"title":"The role and power of technical staff in international accounting standard setting","authors":"Sebastian Hoffmann","doi":"10.1016/j.intaccaudtax.2024.100671","DOIUrl":"10.1016/j.intaccaudtax.2024.100671","url":null,"abstract":"<div><div>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.</div></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":"58 ","pages":"Article 100671"},"PeriodicalIF":3.3,"publicationDate":"2024-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143143481","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

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 : 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。

{"title":"Corporate governance, national governance quality, and biodiversity reporting: Global evidence","authors":"Nurlan S. Orazalin , Collins G. Ntim , John Kalimilo Malagila","doi":"10.1016/j.intaccaudtax.2024.100669","DOIUrl":"10.1016/j.intaccaudtax.2024.100669","url":null,"abstract":"<div><div>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.</div></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":"58 ","pages":"Article 100669"},"PeriodicalIF":3.3,"publicationDate":"2024-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143143027","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

首页上一页

下一页尾页

类型

全部化学•材料生命科学医学物理工程技术环境•农林材料科学地球科学法学管理学化学环境科学与生态学计算机科学教育学经济学农林科学人文科学生物学数学物理与天体物理心理学综合性期刊其他工业工程理学历史学农学文学信息工程

数据库

全部 ACS Publications Elsevier ieeexplore Springer The Royal Society of Chemistry Wiley

期刊

Journal of International Accounting Auditing and Taxation

全部 Acc. Chem. Res. ACS Applied Bio Materials ACS Appl. Electron. Mater. ACS Appl. Energy Mater. ACS Appl. Mater. Interfaces ACS Appl. Nano Mater. ACS Appl. Polym. Mater. ACS BIOMATER-SCI ENG ACS Catal. ACS Cent. Sci. ACS Chem. Biol. ACS Chemical Health & Safety ACS Chem. Neurosci. ACS Comb. Sci. ACS Earth Space Chem. ACS Energy Lett. ACS Infect. Dis. ACS Macro Lett. ACS Mater. Lett. ACS Med. Chem. Lett. ACS Nano ACS Omega ACS Photonics ACS Sens. ACS Sustainable Chem. Eng. ACS Synth. Biol. Anal. Chem. BIOCHEMISTRY-US Bioconjugate Chem. BIOMACROMOLECULES Chem. Res. Toxicol. Chem. Rev. Chem. Mater. CRYST GROWTH DES ENERG FUEL Environ. Sci. Technol. Environ. Sci. Technol. Lett. Eur. J. Inorg. Chem. IND ENG CHEM RES Inorg. Chem. J. Agric. Food. Chem. J. Chem. Eng. Data J. Chem. Educ. J. Chem. Inf. Model. J. Chem. Theory Comput. J. Med. Chem. J. Nat. Prod. J PROTEOME RES J. Am. Chem. Soc. LANGMUIR MACROMOLECULES Mol. Pharmaceutics Nano Lett. Org. Lett. ORG PROCESS RES DEV ORGANOMETALLICS J. Org. Chem. J. Phys. Chem. J. Phys. Chem. A J. Phys. Chem. B J. Phys. Chem. C J. Phys. Chem. Lett. Analyst Anal. Methods Biomater. Sci. Catal. Sci. Technol. Chem. Commun. Chem. Soc. Rev. CHEM EDUC RES PRACT CRYSTENGCOMM Dalton Trans. Energy Environ. Sci. ENVIRON SCI-NANO ENVIRON SCI-PROC IMP ENVIRON SCI-WAT RES Faraday Discuss. Food Funct. Green Chem. Inorg. Chem. Front. Integr. Biol. J. Anal. At. Spectrom. J. Mater. Chem. A J. Mater. Chem. B J. Mater. Chem. C Lab Chip Mater. Chem. Front. Mater. Horiz. MEDCHEMCOMM Metallomics Mol. Biosyst. Mol. Syst. Des. Eng. Nanoscale Nanoscale Horiz. Nat. Prod. Rep. New J. Chem. Org. Biomol. Chem. Org. Chem. Front. PHOTOCH PHOTOBIO SCI PCCP Polym. Chem.

﹀