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Editorial Publishing in JIAAT 1 – Research topics Journal of International Accounting, Auditing and Taxation Pub Date : 2024-02-18 Stergios Leventis
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What do we know about tax treaties and how can accounting research contribute? Journal of International Accounting, Auditing and Taxation Pub Date : 2024-02-15 Ashley West, Brett Wilkinson
Bilateral tax treaties are an integral part of the international tax system. Despite this, the accounting literature on tax treaties is almost non-existent, with the majority of the research being done in the public finance and tax law research fields. The goal of this paper is to spur interest among accounting and tax researchers to engage with this literature. In this paper, we suggest that there
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Book-tax conformity and earnings management: A research agenda Journal of International Accounting, Auditing and Taxation Pub Date : 2024-02-15 Stylianos Floropoulos, Maria Tsipouridou, Charalambos Spathis
We conduct a literature review of 60 studies on the impact of book-tax conformity on earnings management. We review this relationship in public firms, and then in public versus private firms. We also review external factors that may affect this relationship, such as accounting standards changes/International Financial Reporting Standards (IFRS) adoption, tax law changes, tax enforcement, and external
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The effect of the new revenue recognition principle (IFRS 15) on financial statement comparability: Evidence from Korea Journal of International Accounting, Auditing and Taxation Pub Date : 2024-01-29 Woo Jae Lee, Seung Uk Choi
This study investigates the initial impact of International Financial Reporting Standards (IFRS) 15 by comparing the financial statement comparability of the effective years of its implementation with those of the pre-IFRS 15 periods. Given that private firms are exempt from the IFRS 15 amendment, we use them as the control group for public firms. Specifically, we use Korean firms from 2015 to 2020
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Corporate governance reforms and voluntary disclosure: International evidence on management earnings forecasts Journal of International Accounting, Auditing and Taxation Pub Date : 2024-01-28 Chih-Hsien Liao, Ziyao San, Albert Tsang
This study examines whether and how a country’s implementation of corporate governance reforms affects the propensity and properties of management earnings forecasts. We propose competing hypotheses that the implementation of corporate governance reforms will either increase or reduce the likelihood of management earnings forecasts. Our sample includes public firms from 22 countries spanning from 2004
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The materiality of non-financial tax disclosure: Experimental evidence Journal of International Accounting, Auditing and Taxation Pub Date : 2024-01-27 Max Göttsche, Florian Habermann, Sebastian Sieber
This study examines whether corporate tax information from non-financial disclosure is material for investors. This is important because, recently, the Global Reporting Initiative (GRI) enacted, and the European Union (EU) passed, new non-financial tax disclosure requirements. By conducting a factorial survey experiment, we are the first to show that non-professional investors are more likely to invest
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How do auditors’ use of industry norms differentially impact management evaluations of audit quality under principles-based and rules-based accounting standards? Journal of International Accounting, Auditing and Taxation Pub Date : 2024-01-21 Erik S. Boyle
Interactions between auditors and client management affect audit quality on an engagement because those interactions influence and incentivize auditor behavior and decision-making. I perform an experiment using 191 management participants to investigate (1) whether an auditor’s use of professional judgment or industry norms to justify proposed adjustments increases management’s evaluation of audit
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Does board composition impact the timeliness of financial reporting? Evidence from Swedish privately held companies Journal of International Accounting, Auditing and Taxation Pub Date : 2024-01-19 Irina Alexeyeva
Timeliness is an essential factor for the relevance of financial reporting information. However, the role of corporate governance in influencing financial reporting is largely unknown. This study is the first to investigate whether board composition influences the timeliness of financial reporting in private firms. Using a sample of 8,095 Swedish companies, I find that more independent, gender diverse
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Social media in accounting research: A review and future research agenda Journal of International Accounting, Auditing and Taxation Pub Date : 2024-01-14 Michail Nerantzidis, Ioannis Tampakoudis, Chaoyuan She
In recent years, accounting scholars have shown growing interest in utilizing social media (SM) for research. Using a structured literature review of 86 articles, this study aims to reconcile insights from diverse literature to understand the current trends in SM accounting research and propose an agenda for future studies. Our findings reveal that SM accounting research is still at an early stage
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The real effects of financial reporting: Evidence and suggestions for future research Journal of International Accounting, Auditing and Taxation Pub Date : 2023-12-20 Henrike Biehl, Christopher Bleibtreu, Ulrike Stefani
This article systematically reviews 94 accounting and finance studies that address the real effects of financial reporting. Whereas the effects of financial reporting on capital suppliers’ decisions traditionally have received much attention, recent research has generated important new insights into the feedback effects of financial reporting on the reporting firms’ real activities (e.g., investments
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Editorial Board Journal of International Accounting, Auditing and Taxation Pub Date : 2023-12-02
Abstract not available
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Is expanded auditor reporting meaningful? UK evidence Journal of International Accounting, Auditing and Taxation Pub Date : 2023-10-18 Mohamed Elsayed, Tamer Elshandidy, Yousry Ahmed
In 2013, the United Kingdom (UK) Financial Reporting Council (FRC) mandated independent auditors to provide an expanded audit report to disclose the risks of material misstatement and application of materiality. This paper examines the information content and economic consequences of the expanded auditor’s report and offers three main results. We first investigate the usefulness of auditor reporting
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Segmental reporting, accounting enforcement, and analyst forecast dispersion in the European Union Journal of International Accounting, Auditing and Taxation Pub Date : 2023-10-17 Ahmed Aboud
This paper investigates the relationship between segmental reporting and analyst forecast dispersion in the largest European Union firms. It also addresses how the adoption of International Financial Reporting Standard 8 (IFRS8) and the strength of country-level enforcement affect this relationship. I find a positive relationship between segmental reporting and analyst forecast dispersion. However
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Earnings management to avoid losses: Evidence in non-listed Colombian companies Journal of International Accounting, Auditing and Taxation Pub Date : 2023-09-27 José E. Tobar Arias, Andrés Mora Valencia, Julián Benavides Franco
This paper studies the manipulation of the profits reported by non-listed Colombian companies. First, we examine whether the distribution of profits shows a discontinuity around zero earnings, an empirical fact evident in other countries. Second, we investigate whether this discontinuity results from opportunistic management behavior in manipulating the profit figures to avoid reporting losses or if
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CSR reporting, assurance, and firm value and risk: The moderating effects of CSR committees and executive compensation Journal of International Accounting, Auditing and Taxation Pub Date : 2023-09-20 Hany Elbardan, Ali Uyar, Cemil Kuzey, Abdullah S. Karaman
This study focuses on the value-generating and risk-reducing function of corporate social responsibility (CSR) reporting, assurance, and Global Reporting Initiative (GRI) adoption by considering the moderating effects of CSR committees and executive CSR compensation. We retrieved an international dataset of 58,105 firm-year observations from the Thomson Reuters Eikon database over a long period of
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Lead independent director, managerial risk-taking, and cost of debt: Evidence from UK Journal of International Accounting, Auditing and Taxation Pub Date : 2023-09-19 Andrews Owusu, Frank Kwabi, Ruth Owusu-Mensah, Ahmed A Elamer
We extend the existing literature on how the adoption of a lead independent director is related to corporate outcomes by documenting that the presence of a lead independent director on the board is significantly and negatively related to managerial risk-taking. The result is more pronounced for firms with a non-independent board chair. In a further analysis, we document that decreased managerial risk-taking
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Asymmetric cost behavior: Theory, meta-analysis, and implications Journal of International Accounting, Auditing and Taxation Pub Date : 2023-09-18 Vasilios-Christos Naoum, Dimitrios Ntounis, Georgios Papanastasopoulos, Orestes Vlismas
Asymmetric cost behavior is an emerging and dynamic research area within the context of contemporary cost management research. This study systematically reviews asymmetric cost behavior research published in ABS-ranked journals (53 English-speaking journals) between 2003 and 2020. Additionally, we provide a review of the econometric models and instruments employed in empirical asymmetric cost behavior
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Editorial Board Journal of International Accounting, Auditing and Taxation Pub Date : 2023-09-15
Abstract not available
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Boundaries of the firm and real earnings management Journal of International Accounting, Auditing and Taxation Pub Date : 2023-08-01 Vijaya Bhaskar Marisetty, Sairam Moturi
Despite harmful effects, Real Earnings Management (REM) is increasingly becoming a more popular method of earnings management than Accruals based Earnings Management (AEM) (Cohen et al., 2008, Commerford et al., 2018). We argue that when a firm’s organizational structure has extended boundaries with other firms, the benefits due to REM can outweigh the costs. We use family business groups, that extend
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How can governance, human capital, and communication practices enhance internal audit quality? Journal of International Accounting, Auditing and Taxation Pub Date : 2023-07-31 Stéphanie Thiéry, Stephane Lhuillery, Marion Tellechea
This study responds to recent calls for a better understanding of the determinants of internal audit quality (IAQ). We use the Common Body of Knowledge (CBOK) dataset from the Institute of Internal Auditors Research Foundation to do two things: (1) to propose novel indexes for three determinants of IAQ, namely governance, human capital, and communication, and (2) to investigate whether these indexes
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The quality of tax accounting for financial reporting purposes: International evidence from the United Kingdom Journal of International Accounting, Auditing and Taxation Pub Date : 2023-07-22 Qian Song, Kevin Holland
The quality of tax accounting can be defined as the relationship between the annual tax expense reported in firms’ financial statements and future tax cashflows. As corporate income taxes have a material proportion of earnings, assessing the tax accounting quality can help financial statement users in evaluating future commitment to internal funds. While there is an emerging US-based literature on
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Narrative tone and earnings persistence Journal of International Accounting, Auditing and Taxation Pub Date : 2023-07-09 Sheehan Rahman
This study contributes to the accounting literature on the intersection between earnings quality and the linguistic features of firms’ financial disclosures. Specifically, it examines the relationship between earnings persistence as an attribute of earnings quality and the tone of United Kingdom annual reports. The expectations-adjustment hypothesis suggests that firms with more persistent earnings
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Does cost of debt reflect the value of quality greenhouse gas emissions reduction efforts and disclosure? Journal of International Accounting, Auditing and Taxation Pub Date : 2023-07-11 Fereshteh Mahmoudian, Dongning Yu, Jing Lu, Jamal A. Nazari, Irene M. Herremans
Using a sample of North American companies reporting to the CDP (formerly Carbon Disclosure Project), we investigate whether details of companies’ carbon management practices reduce the cost of debt associated with greenhouse gas (GHG) emissions, with credit risk ratings as a proxy for cost of debt. Specifically, employing structural equation modeling (SEM) for the main analysis and three-stage least
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The goodwill impairment test under IFRS: Objective, effectiveness and alternative approaches Journal of International Accounting, Auditing and Taxation Pub Date : 2023-07-08 NICLAS HELLMAN, TOMAS HJELSTRÖM
Stakeholders have questioned the effectiveness of the goodwill impairment-only approach, which was widely adopted in the early 2000s. Much empirical work has been conducted on the matter, but there is a need for more conceptual work. This paper applies goodwill-components theory to derive the theoretical objective of the goodwill impairment test and to define impairment effectiveness – a concept previously
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Financial statement comparability and the usefulness of earnings: Some Canadian evidence Journal of International Accounting, Auditing and Taxation Pub Date : 2023-07-06 Shadi Farshadfar, Laleh Samarbakhsh, Yige Jiang
In this study, we investigate whether financial statement comparability enhances the usefulness of earnings, specifically their relevance and faithful representation, as asserted in the International Accounting Standards Board (IASB)’s conceptual framework. Thus far, researchers have documented various capital market benefits of comparability. However, the role of comparability in improving the usefulness
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National culture and tax evasion: The role of the institutional environment quality Journal of International Accounting, Auditing and Taxation Pub Date : 2023-06-28 Amir Allam, Tantawy Moussa, Mona Abdelhady, Ahmed Yamen
This study examines the role of institutional environment quality (IEQ) in the relationship between national culture (NC) and tax evasion (TE). Prior research examined the direct impact of culture on tax evasion but did not examine potential mechanisms that may influence this relationship. Using structural equation modeling and examining data for the European Union (EU) countries over the 2004–2018
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Editorial Board Journal of International Accounting, Auditing and Taxation Pub Date : 2023-06-07
Abstract not available
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Are accounting choices for intangible assets informative or opportunistic? Evidence from Poland Journal of International Accounting, Auditing and Taxation Pub Date : 2023-05-18 Olga Grzybek
This study investigates accounting policy choices for intangible assets and their determinants within the framework of positive accounting theory (PAT). A composite income strategy measure of five accounting policies is calculated. Determinants of an income strategy are analyzed with a cross-sectional sample of 117 Polish-listed companies for the year 2018 in a setting that is highly susceptible to
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Private firms’ tax aggressiveness and lightweight pre-tax-audit interventions by the tax administration Journal of International Accounting, Auditing and Taxation Pub Date : 2023-05-12 Hannu Ojala, Pekka Malo, Esko Penttinen
This study examines private companies’ tax aggressiveness and its changes in response to interventions by the government tax administration. While scholars have researched authorities’ interventions extensively, this study is the first to consider the “light” technique of tax adjustments made by the tax administration immediately after the firm submits its tax return. We utilized a large-scale proprietary
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Accounting for transition: A literature review Journal of International Accounting, Auditing and Taxation Pub Date : 2023-05-09 Olga Golubeva
The purpose of this paper is to provide a literature review analysing the effects arising from the adoption of International Financial Reporting Standards (IFRS) in former Soviet Union countries (FSUC). The benefits and challenges identified through international accounting studies are applied as a conceptual framework to analyse the existing literature on the effects of IFRS adoption in transition
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Regulatory enforcement, foreignness, and language negativity: Evidence from SEC comment letters Journal of International Accounting, Auditing and Taxation Pub Date : 2023-05-04 Kleopatra Koulikidou, Antonios Chantziaras, Emmanouil Dedoulis, Stergios Leventis
In this paper, we demonstrate that negative language is employed as a mechanism through which regulators express their differentiated level of concern and pass on stronger messages to riskier reviewees. We investigate the language tone employed by the internationally-influential United States (US) Securities and Exchange Commission (SEC) in comment letters to foreign firms, which are considered riskier
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How economic uncertainty influences the performance of investor perceptions and behavior Journal of International Accounting, Auditing and Taxation Pub Date : 2023-04-30 Antonios Persakis, George Emmanuel Iatridis
In the presence of high uncertainty and asymmetric information, firms might opportunistically shift earnings from uncertain to more certain times. Thus, this paper examines how investor perceptions and risk-taking behavior fluctuate under high economic uncertainty and how earnings quality influences stock return synchronicity and analyst forecast accuracy during periods of high uncertainty. Using a
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Accounting classification in the era of International Financial Reporting Standards: The case of Africa Journal of International Accounting, Auditing and Taxation Pub Date : 2023-04-29 Charles Elad, Neeta Shah, Charles Agyeman
This paper presents the first empirical test of a hypothetical classification of financial reporting in Africa based on de facto or actual practices as opposed to de jure rules. Three multivariate techniques (principal component analysis, cluster analysis, and multidimensional scaling) were used to analyze the accounting policies of large, listed companies in Africa that are required by law to adopt
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Empirical research frameworks in a changing world: The case of audit data analytics Journal of International Accounting, Auditing and Taxation Pub Date : 2023-04-26 Klaus Ruhnke
Advances in data analytics is fundamentally changing the field of auditing. The primary objective of this paper is to develop a holistic, multidimensional framework to better understand the dynamics of the diffusion of audit data analytics (ADA). The framework we developed covers categories related to the diffusion of ADA (the technology, the actors using it, and the external rules that regulate it)
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Macroeconomic instability, institutions, and earnings management: An analysis in developed and emerging market countries Journal of International Accounting, Auditing and Taxation Pub Date : 2023-04-26 Dante Baiardo C. Viana, Jr., Isabel Lourenço, Ervin L. Black, Orleans Silva Martins
We analyze the effect of macroeconomic instability on earnings management and the moderating role of country-level institutions, examining how these phenomena differ in developed and emerging market countries. Focusing our analysis on macroeconomic instability instead of specific periods of financial crisis, we provide a more comprehensive view of the macroeconomic environment’s role as a key determinant
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International culture and audit deficiencies: Evidence from inspection reports of non-US companies listed in the US Journal of International Accounting, Auditing and Taxation Pub Date : 2023-04-23 Robin L Knowles, Angel Arturo Pacheco Paredes
We investigate an important corporate governance mechanism that provides a monitoring function to facilitate the growth and development of international capital markets. Specifically, we investigate the relationship between Hofstede’s cultural values and the audit deficiencies of non-US companies listed on US equity markets, as measured by the number of audit deficiencies found by the Public Company
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Codetermination and aggressive reporting: Audit committee employee representation, tax aggressiveness, and earnings management Journal of International Accounting, Auditing and Taxation Pub Date : 2023-04-23 James A. Chyz, Marc Eulerich, Benjamin Fligge, Miles A. Romney
This study uses a unique dataset from listed German companies that helps identify a granular measure of board-level codetermination to examine whether board-level codetermination (inclusion of employee representatives on the board) reduces aggressive financial and tax reporting, i.e., tax aggressiveness and earnings management. To the extent codetermination allows for effective employee monitoring
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Editorial Board Journal of International Accounting, Auditing and Taxation Pub Date : 2023-03-21
Abstract not available
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Editorial Letter March 2023 Journal of International Accounting, Auditing and Taxation Pub Date : 2023-03-21 Stergios Leventis, Helen Kang, Thomas “Bowe” Hansen, Haiyan “Helen” Zhou
Abstract not available
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March 2023 Issue Contents Journal of International Accounting, Auditing and Taxation Pub Date : 2023-03-21
Abstract not available
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Foreign language effect in accounting uncertainty expressions: Interpretation and probabilistic estimation Journal of International Accounting, Auditing and Taxation Pub Date : 2023-02-23 Yuqian Zhang, Anura De Zoysa, Corinne Cortese
The foreign language effect, or thinking in a foreign language, reduces judgment bias under uncertainty. This study investigates how language use (native versus foreign) affects accounting judgment on uncertainty expressions. We conducted two separate experiments: between-subjects and within-subjects, both of which included tasks requiring interpretations and probability estimations based on accounting
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Accounting research in former Soviet bloc countries: Past trends and current and future developments Journal of International Accounting, Auditing and Taxation Pub Date : 2023-02-23 Victoria Krivogorsky, Natalia Mintchik, Anna Alon
This paper aims to provide an analysis of the articles published in the JIAAT special issue and relevant streams of academic literature investigating the challenges and evolution of accounting regulations and practices in former Soviet Bloc countries. Below we review the articles included in the special issue and highlight their unique contributions.
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Mandatory IFRS adoption and earnings management: The role of culture Journal of International Accounting, Auditing and Taxation Pub Date : 2023-02-21 Kevin C.K. Lam, Heibatollah Sami, Jun Yao, Yiwei Yao
Using a sample of 7936 firm-year observations and 922 International Financial Reporting Standards (IFRS) adopter firms from 19 countries that mandated IFRS adoption in 2005 and 922 benchmark firms from 8 countries that did not mandate IFRS adoption in the sample period, we examine the role of trust in the effect of IFRS adoption on earnings management. Consistent with our predictions, we find (1) the
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Credit rating agency response to appointment of female audit partners: Evidence from the UK Journal of International Accounting, Auditing and Taxation Pub Date : 2023-02-11 Andrews Owusu, Alaa Mansour Zalata
We study the impact of appointing women as audit partners from a credit rating agency perspective. We investigate whether credit rating agencies value the appointment of women to audit partner positions differently than when men are appointed. This study uses a United Kingdom (UK) balanced panel data of 2472 firm-year observations of public quoted companies from 2009 to 2016 and analyzes how credit
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Does recognition versus disclosure of pension liabilities affect credit ratings? Evidence from Japan Journal of International Accounting, Auditing and Taxation Pub Date : 2023-02-10 Masaki Kusano
Whether credit market participants process disclosure and recognition of pension information differently has not been fully explored. To fill this gap, this study investigates whether the change in a pension accounting standard related to the recognition rule influences firms’ credit risk in Japan. Statement No. 26, Accounting Standard for Retirement Benefits, stipulates that firms recognize previously
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The determinants of audit fees in the alternative investment market (Aim) in the UK: Evidence on the impact of risk, corporate governance and auditor size Journal of International Accounting, Auditing and Taxation Pub Date : 2023-02-04 Bai Xue, Noel O'Sullivan
This study examines the determinants of audit fees for companies listed on the Alternative Investment Market (AIM) in the United Kingdom (UK), which is the secondary market of the London Stock Exchange for small and medium sized companies. AIM companies are expected to present different audit pricing challenges compared to fully listed firms. From an audit demand perspective, AIM companies exhibit
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The relationship between CSR disclosure and accounting conservatism: The role of state ownership Journal of International Accounting, Auditing and Taxation Pub Date : 2023-01-26 Tatiana Garanina, Oksana Kim
The literature has explored an association between corporate social responsibility (CSR) disclosure and accounting conservatism. This paper investigates how state ownership moderates this relationship in the context of the emerging Russian economy. Using a sample of 223 publicly listed Russian companies for the period of 2012–2017, we find that companies with higher CSR disclosure tend to have more
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The information content of earnings for UK firms disclosing under UK GAAP and IFRS Journal of International Accounting, Auditing and Taxation Pub Date : 2022-03-01 Kingsley O. Olibe,Robert H. Strawser,William R. Strawser
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Does IFRS experience improve analyst performance? Journal of International Accounting, Auditing and Taxation Pub Date : 2022-03-01 Ran R. Barniv,Mark Myring,Tiffany Westfall
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How do International Financial Reporting Standards affect information asymmetry? The importance of the earnings quality channel Journal of International Accounting, Auditing and Taxation Pub Date : 2022-03-01 Ramzi Benkraiem,Itidel Bensaad,Faten Lakhal
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The implications of book-tax conformity and tax change for the earnings management of Portuguese micro firms Journal of International Accounting, Auditing and Taxation Pub Date : 2022-03-01 Cláudio Pais,Cláudia Afecto Dias
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Cost stickiness: A systematic literature review of 27 years of research and a future research agenda Journal of International Accounting, Auditing and Taxation Pub Date : 2022-03-01 Awad Elsayed Awad Ibrahim,Hesham Ali,Heba Aboelkheir
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Accounting for R&D on the income statement? Evidence on non-discretionary vs. discretionary R&D capitalization under IFRS in Germany Journal of International Accounting, Auditing and Taxation Pub Date : 2022-03-01 Tami Dinh,Wolfgang Schultze
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The cooperative approach to corporate tax compliance: An empirical assessment Journal of International Accounting, Auditing and Taxation Pub Date : 2022-03-01 Maarten A. Siglé,Sjoerd Goslinga,Roland F. Speklé,Lisette E.C.J.M. van der Hel
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The impact of introducing new regulations on the quality of CSR reporting: Evidence from the UK Journal of International Accounting, Auditing and Taxation Pub Date : 2022-03-01 Ruba Subhi Hamed,Basiem Khalil Al-Shattarat,Wasim Khalil Al-Shattarat,Khaled Hussainey
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Do changes in deferred revenue indicate future financial performance? Evidence from India Journal of International Accounting, Auditing and Taxation Pub Date : 2022-03-01 Pratibha Wasan,Kalyani Mulchandani,Ketan Mulchandani
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The effect of foreign institutional ownership on corporate tax avoidance: International evidence Journal of International Accounting, Auditing and Taxation Pub Date : 2022-03-01 Iftekhar Hasan,Incheol Kim,Haimeng Teng,Qiang Wu
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IFRS convergence and accounting quality: India a case study Journal of International Accounting, Auditing and Taxation Pub Date : 2021-12-01 Ajay Adhikari,Manish Bansal,Ashish Kumar
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The effect of vice-chancellor characteristics and internal governance mechanisms on voluntary disclosures in UK higher education institutions Journal of International Accounting, Auditing and Taxation Pub Date : 2021-12-01 Mohamed H. Elmagrhi,Collins G. Ntim,Yan Wang,Ahmed A. Elamer,Richard Crossley
Abstract This study examines the extent to which UK higher education institutions (HEIs) voluntarily make governance disclosures, and investigates whether vice-chancellor characteristics and governing board mechanisms influence such voluntary governance disclosures. Using a sample of 117 UK HEIs over a 6-year period (i.e., 702 university-year observations), we find that the level of governance disclosures