nep-acc New Economics Papers
on Accounting and Auditing
Issue of 2023‒10‒09
four papers chosen by
Alexander Harin, Modern University for the Humanities


  1. Reflections on the 20-year anniversary of worldwide IFRS adoption By Cascino, Stefano; Daske, Holger; Defond, Mark; Florou, Annita; Gassen, Joachim; Hung, Mingyi
  2. Analysis of the determinants of digital technology adoption in Moroccan audit firms: development of an explanatory conceptual model Analyse des déterminants de l'adoption des technologies numériques dans les cabinets d'audit marocains : élaboration d'un modèle conceptuel explicatif By Mohamed El Adib; Mohamed Achraf Nafzaoui
  3. ‬Socioemotional wealth and internal audit in family firms: trade-off between economic and non-economic goals By Nebbache Salah Eddine; Mokrani Abdelkrim
  4. Public Disclosure and Tax Compliance: Evidence from Uganda By Priya Manwaring; Tanner Regan

  1. By: Cascino, Stefano; Daske, Holger; Defond, Mark; Florou, Annita; Gassen, Joachim; Hung, Mingyi
    Abstract: At the Ninth International Conference of the Journal of International Accounting Research, Editor Steve Lin organized a plenary session titled “20 Years of IFRS Research” to commemorate the 20th anniversary of the worldwide adoption of International Financial Reporting Standards (IFRS). During the session, each panelist presented their views on what we have learned from researching IFRS for the past 20 years and where we should go from here. This article presents a short essay from each panelist summarizing their comments, as well as related issues that were not fully explored at the conference.
    Keywords: IFRS; IASB; international accounting; regulation; accounting policy; enforcement
    JEL: M40
    Date: 2023–09–05
    URL: http://d.repec.org/n?u=RePEc:ehl:lserod:120205&r=acc
  2. By: Mohamed El Adib (UIT - Université Ibn Tofaïl); Mohamed Achraf Nafzaoui
    Abstract: Mohamed EL ADIB & Mohamed Achraf NAFZAOUI. Analysis of the determinants of digital technology adoption in Moroccan audit firms: development of an explanatory conceptual model.
    Keywords: Digitalization Adoption of new technology Digital transformation UTAUT Audit firm. JEL Classification: M10, M42, Paper type: Theoretical Research, Digitalization, Adoption of new technology, Digital transformation, UTAUT, Audit firm. JEL Classification: M10
    Date: 2023–08–19
    URL: http://d.repec.org/n?u=RePEc:hal:journl:hal-04193924&r=acc
  3. By: Nebbache Salah Eddine (Ecole Supérieure de Commerce –Koléa, (Algérie)); Mokrani Abdelkrim (Ecole Supérieure de Commerce –Koléa, (Algérie))
    Abstract: The paper considers that the internal auditing role in family firms is unique owing to the overlap and ambiguity of roles between the family and the firm. Besides, family firms' characteristics seem to influence the internal audit role. In this context, internal auditing must effectively deal with the factors leading to conflict in family firms. The study aims to emphasize the interpretation of the internal audit role in family businesses, and the article suggests a specific role for the internal audit that is the tradeoff between economic aspirations and socioemotional wealth dimensions. In order to achieve this objective, a questionnaire was prepared and distributed to internal auditors, chief financial officers, and certified public accountants of Algerian family businesses. The results reveal that the cognitive role had the highest mean score (3.04), followed by the trade-off between economic and non-economic goals (2.79) and the disciplinary role (2.64).
    Keywords: internal audit family firm conflict socioemotional wealth JEL Classification Codes: G38 G41 M42, internal audit, family firm, conflict, socioemotional wealth JEL Classification Codes: G38, G41, M42
    Date: 2023–06–04
    URL: http://d.repec.org/n?u=RePEc:hal:journl:hal-04183428&r=acc
  4. By: Priya Manwaring; Tanner Regan
    Abstract: Public disclosure policies have potential to raise tax compliance where alterna¬tive enforcement capacity is limited. We study the effects of reporting delinquents and recognizing compliers, and provide evidence on the social determinants of tax compliance. Our results are consistent with a model in which being publicly known as tax-eligible is costly but social sanctions for delinquency are limited. Further, disseminating information on tax behavior reduces the compliance of recipients by causing their beliefs to be updated down toward the true compliance rate. Overall, these policies are limited at raising revenue and less effective than simple enforce¬ment reminder nudges.
    Keywords: public disclosure , property tax , shaming , tax morale
    JEL: O18 H30 H26
    Date: 2023
    URL: http://d.repec.org/n?u=RePEc:csa:wpaper:2023-05&r=acc

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