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on Accounting and Auditing |
| By: | Derks, Koen (Nyenrode Business University); Mensink, Lotte; de swart, jacques |
| Abstract: | This tutorial-style demonstration provides accounting and auditing educators the opportunity to engage students in advanced statistical modeling using the free and open-source statistical software JASP. The goal of the demonstration is to give students hands-on experience in statistical modeling and explore how it can be applied in audit sampling to leverage all available information, thereby improving audit efficiency. Drawing from a realistic audit scenario and illustrative data, students fit various Bayesian models of increasing complexity and quantify their efficiency gains. JASP’s user-friendly point-and-click interface streamlines this process, allowing students to focus on understanding the models and interpreting the results without needing coding skills. Feedback on this demonstration has been positive, with students reporting increased knowledge of the practical benefits of statistical modeling in audit sampling. |
| Date: | 2025–07–01 |
| URL: | https://d.repec.org/n?u=RePEc:osf:osfxxx:h3bfr_v1 |
| By: | Stephen Teng. Sun; Shang-Jin Wei; Jin Xie |
| Abstract: | We uncover a new real effect of harmonizing accounting standards on international trade: following a mandatory adoption of International Financial Reporting Standards, exporters experiencing a greater change in reporting requirements become more successful in defending against foreign antidumping cases. The effect is also stronger with better reporting enforcement and is robust to excluding exporters from non-market economies. We discuss channels through which accounting-standards globalization facilitates efficient trade by either mitigating importing countries’ protectionism or curtailing exporters’ dumping activities. |
| JEL: | F1 |
| Date: | 2025–06 |
| URL: | https://d.repec.org/n?u=RePEc:nbr:nberwo:33969 |
| By: | Giulia Aliprandi (EU Tax Observatory) |
| Abstract: | The Australian government is implementing a new public Country-by-Country Reporting (CbCR) regime to enhance tax transparency for large multinational enterprises. This note analyzes the key aspects of the Australian Public CbCR legislation, how it compares to other reporting standards, its potential impact, and blind spots. The analysis reveals that while the Australian Public CbCR legislation aligns with global trends and initiatives, there are mismatches in the requirements implemented across different countries, which may leave gaps in transparency. To maximize effectiveness, there is a need to align with the best global transparency practices and avoid creating new loopholes. The note estimates that approximately 50% of large US companies and a significant portion of multinationals from countries like China, Japan, and Germany will potentially have to disclose information on their tax haven presence. However, some key tax havens are missing from the draft list of countries required for disaggregated reporting. Australia should not rely on the EU CbCR directive to improve transparency on European tax havens but include them in the list of countries to be disclosed. |
| Keywords: | Public CbCR, tax transparency, multinational enterprises |
| JEL: | H26 F23 M48 |
| Date: | 2024–07 |
| URL: | https://d.repec.org/n?u=RePEc:dbp:plnote:012 |
| By: | Cardinaels, Eddy (Tilburg University, School of Economics and Management); Kuang, Flora; Koo, Eunice; Lee, Gladys; Qin, Bo |
| Date: | 2024 |
| URL: | https://d.repec.org/n?u=RePEc:tiu:tiutis:730c09b0-2a4f-420a-a302-52aa4f324f9b |
| By: | Ayad Meryem (ENCGS - Ecole Nationale de Commerce et de Gestion de SETTAT); Said El Mezouari (ENCGS - Ecole Nationale de Commerce et de Gestion de SETTAT) |
| Abstract: | La qualité de l'information comptable et financière est étroitement liée au référentiel utilisé pour sa production. Chaque cadre comptable s'appuie sur des objectifs, des principes et des utilisateurs spécifiques, ce qui conduit à des attentes vis-à-vis de l'information comptable varient selon le système comptable en vigueur. Cet article vise à travers une analyse comparative à explorer comment la qualité de l'ICF est abordée par les normalisateurs internationaux, en particulier à travers les cadres conceptuels du FASB et de l'IASB, d'une part, et par le cadre réglementaire comptable marocain, d'autre part.En résumé, le CGNC, qui constitue le référentiel de la normalisation comptable marocaine, ne couvre pas l'ensemble des qualités de l'information comptable, il en précise trois caractéristiques qualitatives à savoir la pertinence, la fiabilité et la comparabilité, qui se trouvent également dans le cadre conceptuel anglo-saxon (IASB-FASB). Cependant, des divergences apparaissent dans la définition de ces qualités, en raison notamment des différences liées aux destinataires privilégiés de l'information et aux principes comptables fondamentaux sur lesquels reposent les référentiels respectifs. |
| Keywords: | Information Comptable et Financière, CGNC, FASB, IASB, Qualité Accounting and Financial Reporting, Quality |
| Date: | 2025–06–15 |
| URL: | https://d.repec.org/n?u=RePEc:hal:journl:hal-05138673 |
| By: | L A Esposito (UNITO - Università degli studi di Torino = University of Turin); A. Melcarne (CNRS, EconomiX, Université Paris Nanterre, 92001 Nanterre); Giovanni Battista Ramello (UNITO - Università degli studi di Torino = University of Turin); R. Zanola (Università del Piemonte Orientale) |
| Abstract: | Abstract Despite extensive literature focusing on the concept of supply-induced demand, there remains a notable dearth of contributions in law and economics. This paper seeks to address this gap by investigating the role of tax advisors in stimulating the demand for litigation in a specific case. To this aim, the paper analyses data from Italy concerning advisors who can push the client to litigate an allegation of the tax authority that could otherwise be solved. The information imbalance between advisors and taxpayers can determine an incentive for the former group to promote litigation to gain from these legal causes. We observe that this phenomenon may be mainly observed in regions in which there is low economic activity, and then not only the opportunity cost for accountants to devote themselves to more lucrative activities is lower, but indeed, litigation can represent an additional source of income, thus representing a profit-maximizing strategy. The results suggest that SID does not depend on the specific field but on the agency relationship, coupling a fiduciary duty with with a mandatory decision to be taken in a short time span. |
| Keywords: | Supplier induced demand · Best interest of client · Fiduciary duty · Accounting · Tax advisors · Tax litigation |
| Date: | 2025–03–04 |
| URL: | https://d.repec.org/n?u=RePEc:hal:journl:hal-05093600 |