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on Accounting and Auditing |
| By: | Ines Gaddour (CEREG - Centre de Recherche sur la gestion et la Finance - DRM UMR 7088 - Université Paris IX - Paris Dauphine) |
| Abstract: | Cette étude développe et teste empiriquement un modèle afin d'étudier les comportements dysfonctionnels des auditeurs seniors dans le contexte français. Nous proposerons, d'abord, une revue de la littérature rédigée dans ce domaine. Nous essayerons, d'en tirer les principaux facteurs ayant été prouvés avoir un impact significatif sur tels comportements. Ensuite, nous tenterons d'identifier d'autres déterminants sous un angle relationnel et managérial principalement la relation supérieur-subordonnée (LMX). Enfin, nous exposerons les résultats de cette étude. Ainsi, les analyses montrent que les deux dimensions du LMX, à savoir l'affection et la contribution ont un effet significatif sur la réduction des comportements adaptatifs (mauvaise gestion de l'équipe d'audit:MGE et les comportements réducteurs de qualité :QTB). En outre, ces dernières mettent en lumière que , sous l'effet de mimétisme, les comportements managériaux adoptés par un supérieur ont été démontrés réduire le MGE, mais aussi le QTB et les comportements non professionnels(CNP). Enfin, certains résultats confirment ceux des recherches antérieures concernant l'impact du style d'évaluation basée sur des critères techniques, engagement affectif et pression du budget et celle du délai sur les comportements dysfonctionnels. |
| Keywords: | Qualité d'audit Comportements dysfonctionnels - théorie LMX -modèle de rôle - perception du style d'évaluation |
| Date: | 2013–05–31 |
| URL: | http://d.repec.org/n?u=RePEc:hal:journl:hal-01002376&r=acc |
| By: | Alia Miledi (LEG - Laboratoire d'Economie et de Gestion - CNRS : UMR5118 - Université de Bourgogne); Benoit Pigé (LEG/FARGO - Université de Bourgogne : EA) |
| Abstract: | L'audit s'appuie sur des faits et sur des concepts mais, en même temps, il dépend de critères contingents, c'est-à-dire liés à des situations données. Ces critères contingents ne sont pas seulement des faits qui varieraient d'une situation à une autre, ils sont également dépendants de l'exercice d'une certaine liberté. Autrement dit, l'audit ne pose de questions fondamentales que parce que son processus n'est ni entièrement connaissable ni totalement déterminable. L'audit dépend de la faculté de juger, de la capacité à mettre en relation des faits, des normes et des concepts, et des valeurs morales et humaines. A travers 22 entretiens menés avec des commissaires aux comptes associés signataires, nous présentons un tableau complexe tant de l'exercice du jugement professionnel que des facteurs affectant ou conditionnant l'exercice de ce jugement. Afin de revaloriser l'exercice de ce jugement nous proposons de renforcer l'information sur le processus permettant d'aboutir au jugement de certification. |
| Keywords: | audit, jugement, auditeur, normes, gouvernance. |
| Date: | 2013–05–31 |
| URL: | http://d.repec.org/n?u=RePEc:hal:journl:hal-01002359&r=acc |
| By: | Geneviève Causse (ESCP Europe - ESCP Europe); Eustache Ebondo (Ecole Supérieure de Commerce - Groupe ESC Marseille) |
| Abstract: | L'audit légal est une activité d'intérêt général dont la qualité dépend essentiellement des contrôles exercés sur la profession. L'objectif de notre communication est de faire un état des lieux des cadres institutionnels de l'audit légal prévalant dans les pays d'Afrique francophone que l'on rattache à " l'Ecole française de comptabilité ". L'analyse des textes réglementaires et professionnels, ainsi que les réponses à un questionnaire adressé aux professionnels permettent d'affirmer que la profession est partout réglementée et contrôlée mais à des degrés assez divers. On constate également qu'elle est relativement peu développée dans la zone géographique étudiée. Le développement et la qualité de l'audit ne seraient-ils pas contingents du niveau de développement économique et des caractéristiques culturelles du pays considéré ? Peut-on échapper à la pression de la normalisation internationale et envisager un profil d'auditeur adapté au contexte économique et social ? C'est également l'objectif de notre communication que de tenter de répondre à ces interrogations. |
| Keywords: | Audit légal - Cabinets d'audit - Commissariat aux comptes - Contrôle de l'activité d'audit - Organismes professionnels. |
| Date: | 2013–05–31 |
| URL: | http://d.repec.org/n?u=RePEc:hal:journl:hal-00999671&r=acc |
| By: | Keuschnigg, Christian (Institute for Advanced Studies, Vienna, Austria); Loretz, Simon (Institute for Advanced Studies, Vienna, Austria); Winner, Hannes (University of Salzburg) |
| Abstract: | This survey summarizes the state and development of European tax policy, in particular discussing the harmonization progress in direct as well as indirect taxes. Based on an over-view over the theoretical and empirical literature on tax competition, we further ask whether increased tax coordination is necessary to prevent a race to the bottom. We show that theoretical predictions on the outcome of tax competition are ambiguous, and the empirical evidence in this regard is inconclusive as well. This, in turn, gives rise to an only limited scope of stronger tax harmonization. |
| Keywords: | Tax Competition; tax coordination; European economic integration |
| JEL: | H77 H87 |
| Date: | 2014–08–04 |
| URL: | http://d.repec.org/n?u=RePEc:ris:sbgwpe:2014_004&r=acc |
| By: | Claus Thustrup Kreiner (University of Copenhagen and CEPR); Søren Leth-Pedersen (Department of Economics, University of Copenhagen); Peer Ebbesen Skov (Department of Economics, University of Copenhagen) |
| Abstract: | Intertemporal shifting of wage income takes place when income earned in one tax year is paid out in another tax year in order to save taxes. Shifting has implications for the evaluation of the distortionary and distributional effects of taxes and may cause serious bias in empirical estimates of the elasticity of taxable income (ETI) for use in policy analysis. Based on new monthly payroll records for the universe of Danish employees we provide evidence ofwidespread intertemporal shifting of wage income in response to a tax reform that significantly reduced the marginal tax rates for 1/4 of all employees. Ignoring shifting, we estimate the overall ETI to be 0.1 and find that the ETI is increasing in the earnings level. After controlling for shifting, we obtain negligible ETI estimates at all earnings levels. We show that shifting is concentrated on few individuals spread out evenly across industry sectors, and we provide evidence suggesting that tax salience, liquidity constraints and firm willingness to cooperate in shifting are important factors in explaining shifting behavior. |
| Date: | 2013–12 |
| URL: | http://d.repec.org/n?u=RePEc:rok:spaper:62&r=acc |
| By: | Chen, Daphne (Florida State University); Qi, Shi (Florida State University); Schlagenhauf, Don E. (Florida State University) |
| Abstract: | We adopt a dynamic stochastic occupational choice model with heterogeneous agents and evaluate the impact of a potential reduction in the corporate income tax on employment. We show that a reduction in corporate income tax leads to moderate job creation. In the extreme case, the elimination of the corporate income tax would reduce the non-employed population by 5.4 percent. In the model, a reduction in the corporate income tax creates jobs through two channels, one from new entry firms and one from existing firms changing their form of legal organization. In particular, the latter accounts for 85.7 percent of the new jobs created. |
| Keywords: | Corporate Income Taxes; Employment; Firm heterogeneity; Entrepreneurs |
| JEL: | C54 E10 E69 H25 H32 |
| Date: | 2014–04–03 |
| URL: | http://d.repec.org/n?u=RePEc:fip:fedlwp:2014-018&r=acc |
| By: | Julien Daubanes; Saraly Andrade de Sá |
| Abstract: | This study analyses the economic rent generated by the exploitation of a non-renewable resource, and the taxation of this rent. We present a synthetic model of a non-renewable-resource sector where deposits must be costly developed before they are exploited; the analysis emphasizes the effect of resource taxation on the discouragement to the development of new reserves. We discuss the limitations of neutral profit-taxation schemes and examine the distortions caused by various resource-taxation systems on the rent and its allocation: tax evasion, royalty-induced distortions, imperfect tax commitment, agency issues... We also discuss the measurement of resource rents for taxation purposes, and issues with the management of the resource tax income. Taxer la rente d'exploitation des ressources non renouvelables : Une note théorique Cette étude analyse la rente générée par l'exploitation d'une ressource non renouvelable, ainsi que la taxation de cette rente. Dans un modèle simple, nous représentons une industrie minière dont les gisements de ressource non renouvelable, pour être exploités, requièrent des efforts de développement ; l'analyse porte principalement sur les effets néfastes de la taxation sur la production de nouvelles ressources. Nous évoquons les limites à la possibilité théorique de ponctionner les profits de manière neutre, puis examinons les distorsions impliquées par les systèmes de taxation existants : évasion fiscale, capacité d'engagement limitée, redevances distorsives, problèmes d'agence... Nous discutons également les manières d'évaluer les rentes à taxer, et les problèmes relatifs à la gestion des revenus fiscaux issus des secteurs miniers. |
| Keywords: | resource rents, tax distortions, non-renewable resources, tax income management, ressources non renouvelables, rentes minières, distorsions fiscales, gestion des revenus fiscaux |
| JEL: | H20 Q30 |
| Date: | 2014–07–21 |
| URL: | http://d.repec.org/n?u=RePEc:oec:ecoaaa:1149-en&r=acc |
| By: | Brown, Samuel; Gale, William G. |
| Abstract: | This paper examines the fiscal outlook and tax reform options in the United States. The major conclusions include: the United States faces a substantial fiscal shortfall in the medium- and long-term; both spending cuts and tax increases should contribute to the solution; tax increases need not do significant harm to economic growth; and there are sensible ways to both reform tax structure and raise revenues, including tax expenditure reform, the creation of a value-added tax, the creation of a carbon tax, or an increase in the gasoline tax. |
| Keywords: | tax reform, fiscal policy, fiscal shortfall |
| JEL: | H20 |
| Date: | 2012–11–30 |
| URL: | http://d.repec.org/n?u=RePEc:pra:mprapa:55056&r=acc |
| By: | Paliu-Popa, Lucia |
| Abstract: | Considering the purpose of conducting any foreign trade transaction, which is generally limited to obtaining a commercial advantage by attracting foreign contribution with the smallest costs and considering the role of the accounting information and the need to involve it in decision-making due to its increased credibility and relevance in the eyes of internal and external users, in what follows we intend to develop accounting models specific to triangular foreign trade transactions in relation to the transport contractual relations established between the partners involved in such operations, but only after we shall first analyze the fiscal issues that influence the entries into accounts of such commercial businesses. Thus, in order to achieve the goals set through the scientific approach that targeted the accounting information and management of triangular foreign trade transactions, the research methods used were based both on general and specific approaches, using in particular documentation, case study or benchmarking, an aspect that allowed us to conclude that the study made has also acquired an empirical nature, in addition to the descriptive one, materialized in the analysis carried out on tax and accounting information from the entities performing foreign trade, a research whose information support is based, in addition to the studied literature related to the investigated field, on the tax, customs and accounting laws specific to triangular foreign trade transactions, but also on the data collected from the entities under study. |
| Keywords: | foreign trade, triangular transactions, accounting treatments, tax procedures. |
| JEL: | M41 |
| Date: | 2013–01 |
| URL: | http://d.repec.org/n?u=RePEc:pra:mprapa:56182&r=acc |
| By: | Koski, Heli; Svento, Rauli |
| Abstract: | We use data from over 1500 Finnish companies for the years 2006-2008 and 2008-2010 to explore complementarity of a firm’s R&D strategy with its external knowledge acquisition and innovation collaboration strategies. We define knowledge complementarity (tacit knowledge complementarity) of R&D capabilities to exist when increase in investments in R&D also increases marginal returns from broader external knowledge search (deeper innovation collaboration with external partners). Our estimation results provide support for knowledge complementarity of external R&D. Instead, our data provide no evidence on tacit knowledge complementary of external R&D generally. However, our empirical results concerning the separate types of external R&D suggest that a firm’s acquisition of new technology (i.e., advanced machinery, equipment or software) for innovation purposes appears to be tacit knowledge complementary. |
| Keywords: | open innovation, external knowledge search, complementarity |
| JEL: | D83 O3 L2 |
| Date: | 2014–08–06 |
| URL: | http://d.repec.org/n?u=RePEc:rif:wpaper:25&r=acc |
| By: | Asian Development Bank (ADB); (Office of Anticorruption and Integrity, ADB); ; |
| Abstract: | In 2012, the Office of Anticorruption and Integrity (OAI) responded to allegations of fraud and corruption; proactively reviewed projects of the Asian Development Bank (ADB); provided integrity due diligence support; and informed and empowered staff, civil society, and the private sector with tools to fight fraud and corruption. This publication highlights OAI’s efforts in 2012 to ensure that ADB’s development funds are used with regard to value for money for their intended purposes, and not usurped through fraudulent or corrupt practices. |
| Keywords: | oai, anticorruption, fraud, investigations, human resources, adb staff, staff misconduct, fabrications, integrity violations, unethical conduct, good governance, transparency, complaints, audit committee, investigation procedures, adb projects, oai accomplishments |
| Date: | 2013–03 |
| URL: | http://d.repec.org/n?u=RePEc:asd:wpaper:rpt125154&r=acc |