Pub Date : 2023-05-05DOI: 10.1080/00014788.2023.2186831
Shijiao Cao, Yongan Xu, Jianqiong Wang
{"title":"Shared continuing professional development courses and financial statement comparability","authors":"Shijiao Cao, Yongan Xu, Jianqiong Wang","doi":"10.1080/00014788.2023.2186831","DOIUrl":"https://doi.org/10.1080/00014788.2023.2186831","url":null,"abstract":"","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":" ","pages":""},"PeriodicalIF":1.7,"publicationDate":"2023-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44854558","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-03DOI: 10.1080/00014788.2023.2183486
M. Kabir, Harun Rashid
{"title":"Do generalist CEOs engage in more tax avoidance than specialist CEOs?","authors":"M. Kabir, Harun Rashid","doi":"10.1080/00014788.2023.2183486","DOIUrl":"https://doi.org/10.1080/00014788.2023.2183486","url":null,"abstract":"","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":" ","pages":""},"PeriodicalIF":1.7,"publicationDate":"2023-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43514071","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-27DOI: 10.1080/00014788.2023.2181141
Kholod Alsahali, Ricardo Malagueño, Ana Marques
We study whether and how the monitoring quality of the board of directors is associated with the choice of providers of assurance for sustainability disclosures. We also examine whether this relation depends on companies’ economic, legal, and social environment. In an international empirical study considering five categories of assurance providers, we find that key board attributes, including board size, frequency of board meetings, CEO separation, proportion of women on the board, and the existence of a sustainability committee affect the type of assurance provider chosen by companies. Overall, companies with higher board monitoring quality are more likely to appoint a Big 4 assurer for their sustainability disclosures. Companies with a sustainability committee are more likely to engage an engineering firm, while firms with more board meetings are more likely to appoint an expert assurer. Moreover, we find that companies based in countries with strong environments are more likely to engage an external assurance provider, particularly a Big 4 assurer or an engineering firm. Overall, our results indicate that international sustainability disclosure assurance choices depend on corporate governance practices, as well as countries’ economic, social and legal environment.
{"title":"Board attributes and companies’ choice of sustainability assurance providers","authors":"Kholod Alsahali, Ricardo Malagueño, Ana Marques","doi":"10.1080/00014788.2023.2181141","DOIUrl":"https://doi.org/10.1080/00014788.2023.2181141","url":null,"abstract":"We study whether and how the monitoring quality of the board of directors is associated with the choice of providers of assurance for sustainability disclosures. We also examine whether this relation depends on companies’ economic, legal, and social environment. In an international empirical study considering five categories of assurance providers, we find that key board attributes, including board size, frequency of board meetings, CEO separation, proportion of women on the board, and the existence of a sustainability committee affect the type of assurance provider chosen by companies. Overall, companies with higher board monitoring quality are more likely to appoint a Big 4 assurer for their sustainability disclosures. Companies with a sustainability committee are more likely to engage an engineering firm, while firms with more board meetings are more likely to appoint an expert assurer. Moreover, we find that companies based in countries with strong environments are more likely to engage an external assurance provider, particularly a Big 4 assurer or an engineering firm. Overall, our results indicate that international sustainability disclosure assurance choices depend on corporate governance practices, as well as countries’ economic, social and legal environment.","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"134 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135891038","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-21DOI: 10.1080/00014788.2023.2178597
{"title":"Thank you to reviewers","authors":"","doi":"10.1080/00014788.2023.2178597","DOIUrl":"https://doi.org/10.1080/00014788.2023.2178597","url":null,"abstract":"","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135029914","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-13DOI: 10.1080/00014788.2023.2165030
Juan Mao, Baolei Qi, Guochang Zhang
{"title":"The scale and scope of the client portfolio and audit quality at the individual auditor level: evidence from China","authors":"Juan Mao, Baolei Qi, Guochang Zhang","doi":"10.1080/00014788.2023.2165030","DOIUrl":"https://doi.org/10.1080/00014788.2023.2165030","url":null,"abstract":"","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":" ","pages":""},"PeriodicalIF":1.7,"publicationDate":"2023-02-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48478593","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-06DOI: 10.1080/00014788.2023.2165031
D. Rahman, M. Kabir, Muhammad Jahangir Ali, B. Oliver
{"title":"Does product market competition influence annual report readability?","authors":"D. Rahman, M. Kabir, Muhammad Jahangir Ali, B. Oliver","doi":"10.1080/00014788.2023.2165031","DOIUrl":"https://doi.org/10.1080/00014788.2023.2165031","url":null,"abstract":"","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":" ","pages":""},"PeriodicalIF":1.7,"publicationDate":"2023-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48205318","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-12DOI: 10.1080/00014788.2022.2145555
Valerie Li
{"title":"Groupthink tendencies in top management teams and financial reporting fraud","authors":"Valerie Li","doi":"10.1080/00014788.2022.2145555","DOIUrl":"https://doi.org/10.1080/00014788.2022.2145555","url":null,"abstract":"","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":" ","pages":""},"PeriodicalIF":1.7,"publicationDate":"2023-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44468231","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-04DOI: 10.1080/00014788.2022.2150595
Chiara Banti, Gary C. Biddle, Jonathan Jona
We provide evidence regarding two unanswered and consequential questions regarding share trading liquidity, a primary motive for US listings, for the prominent listing cohort of foreign-firm US initial public offerings (FIPOs). First, we test whether FIPOs exhibit a ‘liability of foreignness (Bell et al. 2012) in liquidity’ (LFL) compared with matched domestic-firm IPOs (DIPOs), despite listing requirements that are more stringent than for the mature cross-listed foreign firms studied previously. Second, we test whether US IPO LFL is moderated by FIPO home country institutional attributes that promote liquidity. Our findings for 327 FIPOs from 36 countries between 1990 and 2012 reveal that US IPO LFL is moderated, but not eliminated, by FIPO home country attributes, thus indicating incomplete bonding with US institutions. These findings extend prior research and serve to inform foreign firms considering US IPOs, exchanges competing for them, listing facilitators, regulators, and investors regarding a salient listing consideration.
我们为外国公司美国首次公开募股(FIPOs)的突出上市队列提供了关于股票交易流动性(美国上市的主要动机)的两个未回答和重要问题的证据。首先，我们测试了FIPOs与匹配的国内公司ipo (DIPOs)相比，是否表现出“流动性方面的外国负债(Bell et al. 2012)”(LFL)，尽管上市要求比之前研究的成熟的交叉上市的外国公司更严格。其次，我们检验了美国IPO LFL是否受到促进流动性的FIPO母国制度属性的调节。我们对1990年至2012年间来自36个国家的327家FIPO的研究结果表明，美国IPO的LFL受到FIPO母国属性的调节，但并未消除，因此表明与美国机构的联系不完全。这些发现扩展了先前的研究，并为考虑美国ipo的外国公司、竞争它们的交易所、上市促进者、监管机构和投资者提供了重要的上市考虑因素。
{"title":"Does a liability of foreignness in liquidity apply to US IPOs?","authors":"Chiara Banti, Gary C. Biddle, Jonathan Jona","doi":"10.1080/00014788.2022.2150595","DOIUrl":"https://doi.org/10.1080/00014788.2022.2150595","url":null,"abstract":"We provide evidence regarding two unanswered and consequential questions regarding share trading liquidity, a primary motive for US listings, for the prominent listing cohort of foreign-firm US initial public offerings (FIPOs). First, we test whether FIPOs exhibit a ‘liability of foreignness (Bell et al. 2012) in liquidity’ (LFL) compared with matched domestic-firm IPOs (DIPOs), despite listing requirements that are more stringent than for the mature cross-listed foreign firms studied previously. Second, we test whether US IPO LFL is moderated by FIPO home country institutional attributes that promote liquidity. Our findings for 327 FIPOs from 36 countries between 1990 and 2012 reveal that US IPO LFL is moderated, but not eliminated, by FIPO home country attributes, thus indicating incomplete bonding with US institutions. These findings extend prior research and serve to inform foreign firms considering US IPOs, exchanges competing for them, listing facilitators, regulators, and investors regarding a salient listing consideration.","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"326 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135500608","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-04DOI: 10.1080/00014788.2022.2149458
Jochen Bigus, Kieu Phuong Mai Hua, Sascha Raithel
{"title":"Definitions and measures of corporate reputation in accounting and management: commonalities, differences, and future research","authors":"Jochen Bigus, Kieu Phuong Mai Hua, Sascha Raithel","doi":"10.1080/00014788.2022.2149458","DOIUrl":"https://doi.org/10.1080/00014788.2022.2149458","url":null,"abstract":"","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":" ","pages":""},"PeriodicalIF":1.7,"publicationDate":"2023-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43250650","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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