nep-acc New Economics Papers
on Accounting and Auditing
Issue of 2023‒07‒31
seven papers chosen by

  1. Audit Committee, Accounting Conservatism, Leverage, Earnings Growth, dan Earnings Quality By Halim, Kusuma Indawati
  2. Analyse fondamentale, comptabilité et efficience du marché boursier By Pascal Alphonse
  3. THE ROLE OF DIGITAL ACCOUNTANT 5.0 TOWARDS THE ACCOUNTANT PROFESSION By maulidya, Salsabila; N, Adam Nurdin; rohmadani, Fitriatul; Pandin, Maria Yovita R
  4. XBRL, un nouveau standard de communication financière By Pascal Alphonse
  5. How does bonus depreciation affect real investment? Effect size, asset structure, and tax planning By Eichfelder, Sebastian; Knaisch, Jonas; Schneider, Kerstin
  6. Изследване на същността на счетоводните дейности в контекста на защитата на лични данни By Georgieva, Daniela; Mitkova, Milena
  7. Analisis Perlakuan Akuntansi Istishna’ dalam Produk Pembiayaan KPR BTN Indent iB pada Bank Tabungan Negara Kantor Cabang Syariah Cirebon By , Wartoyo

  1. By: Halim, Kusuma Indawati
    Abstract: Profit measurement requires a high level of quality because it is considered as a guide for assessing investment and making decisions. This study aims to analyze the effect of the audit committee, accounting conservatism, leverage, and earnings growth on earnings quality. Total accruals are used as a proxy for earnings quality. The sample selection of 34 companies in the consumer goods industry used purposive sampling method. For the purposes of data analysis, secondary data is used in the form of financial statements for the 2015-2019 period. Panel data regression model was used for data analysis. The results showed that the audit committee had no effect on earnings quality, conservatism had a positive effect on earnings quality, while leverage and earnings growth had a negative effect on earnings quality
    Date: 2022–06–19
  2. By: Pascal Alphonse (LUMEN - Lille University Management Lab - ULR 4999 - Université de Lille)
    Abstract: Accounting is generally viewed as providing an assessment of the value of the business anchored in the economic fundamentals of the business. In particular, this book value appears for the most part to be disconnected from the volatility and exuberance of the stock markets. However, the development of international accounting calls into question the reasonableness of the accounting basis for the valuation of companies. We suggest that the valuation of a company consists above all in projecting the economic model of the company into an uncertain future. From this perspective, the objective of accounting is to produce information to feed this projection and not to provide a direct assessment of the value of the company. In this context, we show that 1) international accounting contributes positively to the relevance of financial information and 2) accounting and finance are linked in a price discovery process which makes any opposition between accounting dimensions artificial and sterile. and financial.
    Abstract: La comptabilité apparait généralement comme fournissant une appréciation de la valeur des entreprises ancrée dans les fondamentaux de la vie économique des entreprises, valeur éloignée des vicissitudes affectant les mesures boursières. Pourtant, le développement d'une comptabilité internationale inquiète : celle-ci ne risque-t-elle pas de remettre en cause ce qui est fréquemment perçu comme un ancrage nécessaire et raisonnable de la valorisation des entreprises ? Nous rappelons dans cette communication que l'évaluation d'une entreprise est d'abord affaire de projection du modèle économique de l'entreprise dans un avenir incertain et que dans cette perspective l'objectif de la comptabilité est moins de fournir directement une évaluation de l'entreprise que de produire une information permettant d'alimenter cette projection. Il apparait dès lors que dans ce cadre 1) la comptabilité internationale contribue à accroitre la pertinence de cette information et que 2) elle entretient un lien dynamique avec la valorisation boursière des entreprises qui rend artificiel et stérile toute opposition entre les dimensions comptables et financières.
    Date: 2023–06–22
  3. By: maulidya, Salsabila; N, Adam Nurdin; rohmadani, Fitriatul; Pandin, Maria Yovita R
    Abstract: The emergence of the society 5.0 era is colored by the rapid world of digitalization which describes almost all areas of life including the accounting profession. This study aims to determine the development of digitization towards society 5.0 and the efforts and challenges made by the accounting profession in facing this era. This study uses a qualitative approach method with online and offline interview techniques to 2 Respondents of the Public Accounting Firm and 2 Respondents of the Tax Consultant Office. The Society 5.0 era requires accountants to understand technology and use it in their work. This is because accountants play an important role in the world of finance and business, which has a positive impact on efficiency and effectiveness. Therefore, accountant learning must be adapted to technological developments to prepare future accountants who can face the challenges of the digital era.
    Date: 2023–06–10
  4. By: Pascal Alphonse (LUMEN - Lille University Management Lab - ULR 4999 - Université de Lille)
    Abstract: In the space of a decade, a new digital communication standard, XBRL, has profoundly transformed the communication, access and processing of financial and, now, non-financial regulatory information. This article presents the XBRL standard and the key stages in its development, analyzes its contributions to the business world and proposes a discussion on the thorny issue of quality assurance for XBRL reports.
    Abstract: En une décennie un nouveau standard de communication digitale, le standard XBRL, est venu transformer en profondeur le reporting, l'accès et le traitement de l'information règlementaire financière et désormais extra-financière. Cet article présente le standard XBRL et fournit les points de repères essentiels de son développement, analyse ses apports pour le monde économique, et propose une discussion de la question épineuse de l'assurance qualité du reporting XBRL.
    Keywords: XBRL eXtensible Business Reporting Language, Financial Reporting, Accounting, Auditing, XBRL
    Date: 2023–06–22
  5. By: Eichfelder, Sebastian; Knaisch, Jonas; Schneider, Kerstin
    Abstract: We analyze how tax incentives (bonus depreciation) affect real investment choices of firms by exploiting an exogenous variation in regional tax regulation in former East Germany (Development Area Law, DAL). Our rich administrative panel data for the universe of German manufacturing firms at the establishment level allow us not only to identify an aggregate effect, but also to identify which types of investment (equipment, buildings, land) are are most affected (asset structure). Our baseline results suggest that the DAL increased real gross investment by 16.0% to 19.9%. This aggregate effect is primarily driven by additional investments in buildings (76.6% to 92.3%) and land (108.0% to 121.3%) investments, which have the longest regular depreciation periods in absence of bonus depreciation. The impact on equipment investment is significantly smaller (7.3% to 10.5%). Hence, firms did not only increase their real investment, but also adjusted their asset structure in response to the tax incentive. Addressing firm heterogeneity, we observe a stronger response for firms with more than one business establishment and large firms, thereby providing evidence of tax planning opportunities (multi-establishment firms) and relatively low tax planning costs (large firms) enhancing the effect of bonus depreciation on investment. There is only week evidence of financial reporting costs (accounting incentives) moderating the tax induced effect on firms' real investment choices.
    Keywords: business taxation, user cost of capital, tax elasticity, real investment
    JEL: G11 H25 H32 M41
    Date: 2023
  6. By: Georgieva, Daniela; Mitkova, Milena
    Abstract: Because of technological progress new challenges to the protection of personal data and the privacy of the individual have occurred. They are mostly related to risks of possible harm to individuals such as financial abuse, fraud, problems in exercising rights, and others. The specificity of the accounting activity requires accounting companies to handle a large set of personal data, the protection of which is among the national and European priorities. However, the purely formal fulfilment of the obligation to protect personal data can lead to some unethical actions by those companies. A clear definition of the types of data that groups of persons collect can have a proactive effect on the prevention of incorrect collection and analysis of personal information. The purpose of the paper is to outline the main activities and relationships that accounting companies have with internal (staff) and external (customers) persons to collect, analyze, and store personal data. The research methods used are the logical, deductive, and comparative methods, as well as the methods of analysis and synthesis.
    Keywords: лични данни, счетоводители, счетоводна дейност, защита
    JEL: K0 K00 M4 M41 M48
    Date: 2022
  7. By: , Wartoyo
    Abstract: Abstract Home ownership credit financing products (KPR) at the State Savings Bank (BTN) Cirebon Sharia Branch Office have increased, this is due to the increasing need for housing. Along with the development of home ownership loans in conventional institutions, Islamic banking has emerged with mortgage financing products which of course use practices in accordance with Islamic religious teachings. This study aims to determine the application of PSAK 104 to the istishna' accounting treatment in KPR BTN Indent iB financing products by BTN KCS Cirebon PSAK 104. The method used in this study is a qualitative method with a case study approach. Interviews and documentation as data collection techniques. The data used are primary data in the form of interview results and secondary data in the form of financial reports and PSAK 104. This research was conducted at the State Savings Bank (BTN) Cirebon Sharia Branch Office. The results of this study as a whole accounting treatment in istishna' financing are not fully in accordance with PSAK 104 concerning istishna' accounting. The BTN Indent iB KPR financing mechanism for BTN KCS Cirebon uses an istishna' contract as an agreement between the bank The istishna' accounting treatment of KPR BTN Indent iB financing carried out by BTN KCS Cirebon is not fully in accordance with the applicable standards, namely the statement of financial accounting standards (PSAK) 104 which regulates istishna' accounting treatment.
    Date: 2023–06–22

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