Showing papers in "Journal of International Accounting, Auditing and Taxation in 2021"

TL;DR: In this paper, the authors examined whether audit committee expertise and legal expertise have an impact on audit quality in a developing country (Jordan), where mixed and inconsistent findings regarding the role played by female directors and the peculiarity of the Jordanian context creates a motive to examine the effect of audit committee gender diversity on auditing quality.

TL;DR: In this article, the authors investigate the correlates of IAFs' use of data analytics (DA) and find a positive and significant association between DA use and the IAF reporting to the audit committee (AC) and CAEs' ability to build positive relationships with managers.

TL;DR: In this paper, the authors provide worldwide evidence on the effects of these two factors on tax evasion and show that even though strong auditing standards may mitigate tax evasion, the ethical behavior of firms has a statistically more robust effect in achieving this goal.

TL;DR: In this article, the combined effect of various monitoring mechanisms on income smoothing through loan loss provisions using data on European banks across 25 countries and covering 2003 to 2015 was analyzed, showing that the effectiveness of prudential supervision influences how other monitoring mechanisms constrain bank income smoothhing, consistent with the idea that strict supervision increases banks' incentives to signal business stability by managing earnings.

TL;DR: In this article, the authors examined the impact on accounting quality in India after converging Indian generally accepted accounting principles (IGAAP) with International Financial Reporting Standards (IFRS), referred as Indian Accounting Standards (Ind AS), using a pre-and post-IFRS adoption period design.

TL;DR: In this article, the authors examined the effectiveness of an Indonesian tax amnesty program through descriptive quantitative analysis and a complementary empirical study, and found that the tax amnesty improved the tax base and tax revenue in the short run and positively affected tax compliance.

TL;DR: In this paper, the authors find evidence that Indian firms which utilize reputable investment banks are less likely to manipulate pre-IPO earnings and also support the capital market staging hypothesis in India.

TL;DR: In this paper, the authors examined whether chief executive officer (CEO) succession origin (hiring an insider CEO versus an outsider CEO) is associated with audit report lag and audit fees in the Iranian setting, which is characterized by less developed corporate governance mechanisms and a constrained audit market.

TL;DR: In this paper, the impact of audit and non-audit fees on firms' ability to access finance by reducing their capital constraints is examined in a developing country, namely India.

TL;DR: In this paper, 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.

TL;DR: In this article, the authors examined whether Big 4 auditors are more likely to reduce classification shifting in settings where the enforcement of laws is weak and found that employing Big 4 accounting firms in India is associated with significantly lower levels of classification shifting.

TL;DR: In this article, the authors identify country-specific factors associated with the decision to adopt voluntary assurance on integrated reports, the level of assurance quality, and the choice of assurance provider.

TL;DR: In this article, the authors investigate whether the pre-IFRS Anglo-Saxon versus Continental European model persists under International Financial Reporting Standards (IFRS) in Brazil and Portugal and find that culture poses a major obstacle to the complete adoption of IFRS.

TL;DR: In this article, the authors examined the relationship between earnings quality and analysts' information environment as measured by analysts following, analysts' forecasts dispersion, and analysts’ forecasts accuracy.

TL;DR: In this paper, the authors examine the language tone of comment letters issued to foreign firms listed on US stock exchanges and the impact of home country enforcement and find that negative-tone regulatory language, in contrast to positive, produces significant investor reactions.

TL;DR: In this article, the authors investigate the effects of foreign ownership on a key monitoring mechanism, the appointment of independent directors, using a sample of Japanese firms after the Tokyo Stock Exchange passed rules requiring appointment of at least one independent director or an independent statutory auditor.

TL;DR: In this paper, the authors extend the scarce literature on audit committee (AC) leadership by examining the internal auditing outcomes of AC chair overlap as measured by multiple committees of the same board the AC chair serves on and the financial expertise of the ACC chair.

TL;DR: In this article, the authors examined the relationship between the internal social dimensions of sustainability and bank performance and found a significant positive relationship between these dimensions and the performance of the bank, while no evidence was found for a relationship between them and the environmental dimensions.

TL;DR: This article found that informed traders producing private information during an earnings announcement would delay their trades and, thus, lead to greater post-event disagreement, in line with the argument that consensus drops as trading on private information rises (Holthausen & Verrecchia, 1990).

TL;DR: In this article, the potential indicators of tangible asset impairments and their interaction with legal enforcement were evaluated using an international sample of 38 countries that follow International Financial Reporting Standards (IFRS).

TL;DR: In this article, the authors analyzed the relationship between valuation and stewardship uses in a non-US setting, using data from German listed firms from 2006 to 2015, and found a positive relationship for chief executive officer (CEO) compensation in univariate analyses.

TL;DR: This paper investigated the impact of culture, religion, and legal environment on classification shifting behavior in India using a sample of 30,361 firm-year observations from 2000 and 2015, using a panel regression analysis that accounts for heterogeneity across industries and time.

TL;DR: In this paper, the authors investigate the effects from the adoption of International Financial Reporting Standards based Indian Accounting Standards (Ind-AS) on the quality and comparability of financial reporting by Indian firms.

TL;DR: This article examined the tools that managers use to meet or beat analyst forecasts in the post-International Financial Reporting Standards (IFRS) period, using a sample of UK firms for the period 2005 to 2015.

TL;DR: In this paper, the authors investigate the usefulness of non-IFRS segment data from the perspective of financial analysts, and they find empirical evidence that such segment data leads to less accurate analyst forecasts.

TL;DR: In this paper, the authors analyzed the value relevance of goodwill impairment losses (GIL) in an international context and built a link between institutional, cultural, and religious factors and cross-country variations in the relevance of GIL using a sample of 18,143 firm-year observations drawn from 21 countries during the period 2005-2018.

TL;DR: In this paper, the authors studied how executive compensation disclosure is affected by the economic incentives of owners and managers in a Swedish setting where agency conflicts are not so much between managers and owners, but between controlling and non-controlling owners.

TL;DR: In this paper, the authors examine for the first time in the UK, the effects of the Big 4 audit firms' national and city-office (office-level) industry specialization on audit quality.

TL;DR: In this paper, the authors observed that an optimized disclosure of capital structure leads nonprofessional investors to ascribe higher valuations to a firm's shares compared to capital structure derived from the balance sheet.

TL;DR: For instance, this article found that TNC tax-avoidance behaviors increased in the decade following FIN 48, with steady increases in unrecognized tax benefits, unrepatriated earnings, and specific tax metrics, contrary to FASB's assertion that FIN 48 would decrease them.