Showing papers in "Journal of International Accounting, Auditing and Taxation in 2000"

TL;DR: In this article, the authors explored whether taxpayer compliance is influenced by the differences in the tax system structures of the U.S. and Hong Kong and found that Hong Kong (Hong Kong) taxpayers used higher (lower) stages of moral reasoning, had more favorable attitudes toward tax system, and were more compliant.

TL;DR: In this paper, two important forms of impression management (selectivity and measurement distortion) are investigated in the financial graphs of the corporate annual reports of 300 companies in Australia, France, Germany, the Netherlands, the U.S. and the UK.

TL;DR: In this paper, the authors investigated whether the creation of special tax incentive zones is an effective tax policy for China to induce new foreign direct investment (FDI) into specific regions, and whether changes in the tax rules influence the particular form of FDI selected.

TL;DR: In this paper, the authors assess the impact and effectiveness of the new standard with reference to geographic segment disclosures and assess the extent to which companies have responded to the changes in geographic information disclosures required by SFAS 131.

TL;DR: In this paper, the authors derived four conditions under which segment information is expected to increase earnings forecast precision: greater differentiation across segment forecast factors (i.e., expected segment growth, expected inflation, political risk), greater disaggregation of earnings, greater predictive accuracy of forecast factors, and greater accuracy in measuring the segment weights.

TL;DR: In this article, the authors compare accounting and auditing standards for going concern uncertainty (GCU) and their implementation across three countries (France, Germany, and the U.S.) from two different accounting/financial reporting models.

TL;DR: In this article, the authors investigated the price changes and trading volume reactions during the days surrounding the announcements of annual earnings based on a 31-day observation window for a sample of Hong Kong firms listed on the Stock Exchange of Hong Hong Kong (SEHK).

TL;DR: The authors investigated whether firms with a greater multinational presence and with more operating segments are more likely to use after-tax bonus plans, and they found that large firms reporting a large number of operating segments and having a high level of multinational operations tend to select aftertax rather than before-tax compensation plans.

TL;DR: In this paper, the authors evaluate the legal environment in these five nations so CAs and CPAs can comprehend the issues involving potential litigation prior to initiating SysTrust engagements, and present several risk management strategies, including risk exposure analysis, client engagement evaluation, engagement letters, loss-limit clauses, and alternative dispute resolution, are presented that sysTrust providers may implement to minimize litigation risk.