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on Accounting and Auditing |
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Issue of 2022‒12‒12
eight papers chosen by |
| By: | Isaac Selasi Awuye (CleRMa - Clermont Recherche Management - ESC Clermont-Ferrand - École Supérieure de Commerce (ESC) - Clermont-Ferrand - UCA - Université Clermont Auvergne) |
| Abstract: | This research investigates the relationship between financial reporting quality and audit quality within the context of French listed companies. The auditor brand name (Big4) is used as a proxy for audit quality and earnings management is ascertained through real and accruals earnings management estimation. Discretionary accruals are estimated using the Jones Model and the Modified Jones Model while real earnings management is estimated through the use of models proposed by Roychowdhury (2006). The results indicate that clients of Big4 audit firms record higher levels of accruals and real earnings management. This assertion could be attributed to the low level of auditor litigation risk in France. This study contributes to the literature by investigating the case for both discretionary accruals and real earnings management in a French environment that has peculiar auditing characteristics. |
| Keywords: | Audit quality,financial reporting quality,earnings management,discretionary accruals,real earnings management |
| Date: | 2022–01–31 |
| URL: | http://d.repec.org/n?u=RePEc:hal:journl:hal-03824396&r=acc |
| By: | , SUKRIYADI |
| Abstract: | Abstract This study aims to test the factors that influence reliability and timeliness of local government financial reporting. The factors that influence reliability and timeliness are commitment organization, human resource capacity, Internal Control of Accounting, information technology utilization, regional financial oversight, and the implementation of government accounting standards (SAP) to the reliability and timeliness of local government financial reporting accrual basis in SKPD Kepulauan Tanimbar regency. This research was a quantitative research study. amounting to 130 people, The was processed using SPSS with multiple linier regressions. Based on the analysis results, obtained that the commitment organization, human resource capacity, regional financial oversight, and the implementation of government accounting standards (SAP) influential in raising the reliability and timeliness of the financial reporting accrual basis in SKPD, with a significance level of 0.000 < 0.05. While on the analysis results internal control of accounting, and information technology utilization no affect significant on reliability and timeliness of local government financial reporting |
| Date: | 2022–09–27 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:tr9w8&r=acc |
| By: | Manuel Coutinho Pereira; Ana Fontoura Gouveia |
| Abstract: | In this paper, we propose a methodology to compute series for the tangible capital stock of Portuguese firms along with consistent flows in the period 2006-2020. We benefit from the richness of the accounting data at the micro level, which encompass detailed information about flows and stocks by asset category, making use of a modified version of the Perpetual Inventory Method to take into account the specificities of the data. In particular, given the change in the accounting standards in 2010 with the switchover from POC to SNC, we develop a strategy to overcome this break in the balance sheet data. We conclude with a comparison of our derived measure with the accounting series, and provide a brief overview of the evolution of capital stocks and flows of Portuguese firms over the period covered. |
| Date: | 2022 |
| URL: | http://d.repec.org/n?u=RePEc:ptu:wpaper:o202204&r=acc |
| By: | Alessandro Ferrari; S\'ebastien Laffitte; Mathieu Parenti; Farid Toubal |
| Abstract: | We develop a quantitative general equilibrium model of multinational activity embedding corporate taxation and profit shifting. In addition to trade and investment frictions, our model shows that profit-shifting frictions shape the geography of multinational production. Key to our model is the distinction between the corporate tax elasticity of real activity and profit shifting. The quantification of our model requires estimates of shifted profits flows. We provide a new, model-consistent methodology to calibrate bilateral profit-shifting frictions based on accounting identities. We simulate various tax reforms aimed at curbing tax-dodging practices of multinationals and their impact on a range of outcomes, including tax revenues and production. Our results show that the effects of the international relocation of firms across countries are of comparable magnitude as the direct gains in taxable income. |
| Date: | 2022–11 |
| URL: | http://d.repec.org/n?u=RePEc:arx:papers:2211.04388&r=acc |
| By: | Adrien Bernard Bonache (CREGO - Centre de Recherche en Gestion des Organisations - Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar - UB - Université de Bourgogne - UBFC - Université Bourgogne Franche-Comté [COMUE] - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE]) |
| Abstract: | To identify the stressors that improve performance in accounting firms, we used structural equation modeling toanalyze 293 questionnaire responses from French certified public accountants (CPAs) and trainee CPAs. Thefindings clarify the rare studies on the stressors–motivation relationship, and the mechanism by which perceivedenvironmental uncertainty affects performance. We also show that feedback, if perceived as fair, increasesperformance through motivation and stress reduction. This study thus contributes to the scarce evidence on thelink between justice and stress and highlights the unique characteristics of the Big Four accounting firms. |
| Date: | 2022 |
| URL: | http://d.repec.org/n?u=RePEc:hal:journl:hal-03822731&r=acc |
| By: | Stephan Muehlbacher (Karl Landsteiner University of Health Sciences); Andre Hartmann (University of Vienna); Erich Kirchler (University of Vienna); James Alm (Tulane University) |
| Abstract: | Laboratory experiments are frequently criticised, in part because of the sensitivity of the results to specific features of the design. This paper addresses an important question regarding the key aspect of the experimental environment: How should the dependent variable – participants’ choices – be operationalised? For the specific context of laboratory research on income tax compliance, we compare the effects of the two most common operationalisation types: the declaration of gross income versus the declaration of tax payment. It is found that compliance is higher when participants indicate their tax payment than when they declare their income. It is also discovered that the effects of the three policy parameters of the economic model (tax rate, audit probability, and fine rate) are stronger when participants declare their taxes than when they declare their income. These results are relevant for interpreting prior and future experimental evidence on tax compliance and can explain some contradictory previous findings. More broadly, this study suggests that the results of laboratory experiments may depend on specific features of the experimental design, which proposes a strong need for more systematic methodological research. |
| Keywords: | Laboratory experiments; experimental design; tax compliance; tax rate; audit probability; fine rate |
| JEL: | B41 C90 C91 H26 |
| Date: | 2022–11 |
| URL: | http://d.repec.org/n?u=RePEc:tul:wpaper:2210&r=acc |
| By: | Thiess Büttner; Boryana Madzharova; Orlando Zaddach |
| Abstract: | This paper analyzes the effects of an income tax credit for hard-to-tax consumer services on evasion of the value-added-tax (VAT). Based on the individual tax files of the universe of VAT payers in Germany, our analysis shows that harnessing incentives for consumers through tax credits fosters firms’ compliance with VAT by bringing in an element of third-party reporting at the last VAT stage. Our results point at strong stimulating effects of the introduction of the tax credit on reported sales as well as on the ratio of reported sales to inputs. We find limited price effects. While two thirds of the revenue losses in the income tax are recovered by an increase in VAT revenues, up to half of the revenue gain is associated with a response at the VAT evasion margin. The policy thus fosters considerable formalization effects. |
| Keywords: | tax compliance, value-added tax, income tax credit, third-party reporting |
| JEL: | H26 H25 H24 |
| Date: | 2022 |
| URL: | http://d.repec.org/n?u=RePEc:ces:ceswps:_10054&r=acc |
| By: | Adrien Bernard Bonache (CREGO - Centre de Recherche en Gestion des Organisations - Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar - UB - Université de Bourgogne - UBFC - Université Bourgogne Franche-Comté [COMUE] - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE]) |
| Date: | 2022–01–13 |
| URL: | http://d.repec.org/n?u=RePEc:hal:journl:hal-03822715&r=acc |