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on Accounting and Auditing |
| By: | Ogurcova, Ilona |
| Abstract: | The efficiency and quality of healthcare services increasingly depend on the application of advanced governance, risk management, and control models. Internal audit, when conducted in line with international professional standards, has the potential to act not only as a control mechanism but also as a strategic partner contributing to organizational resilience and value creation. In 2024, The Institute of Internal Auditors (IIA) introduced the Global Internal Audit Standards, strengthening the emphasis on professionalism, independence, competence, and strategic alignment of the internal audit function across all sectors, including the public healthcare system. This article examines the challenges of applying these global standards within the Lithuanian healthcare sector, focusing on a specific regulatory requirement that mandates medical or health sciences education for the head of internal audit (the so-called internal medical audit). Through a systematic analysis of the Global Internal Audit Standards, national legislation on public sector internal audit, and sector-specific regulations issued by the Ministry of Health, the study identifies a fundamental normative tension between international audit professionalism and sectoral qualification restrictions. The article argues that internal audit effectiveness derives primarily from professional audit competencies, independence, and risk-based methodologies rather than from subject-specific clinical education. Drawing on an analogy with information technology audits, the analysis demonstrates that complex, knowledge-intensive sectors can be audited effectively through professional internal auditors who engage subject matter experts without compromising objectivity. The findings suggest that the current regulatory model risks professional isolation of healthcare auditors, reduced audit value, weakened organizational resilience, and inefficient allocation of scarce healthcare resources. The article concludes that aligning national healthcare audit regulation with the Global Internal Audit Standards would strengthen governance, enhance risk management, and enable internal audit to function as an integral component of professional management and innovation within healthcare institutions. |
| Date: | 2026–01–29 |
| URL: | https://d.repec.org/n?u=RePEc:osf:socarx:sav3b_v1 |
| By: | Jian Chu; Raymond Fisman; Yongxiang Wang; Maoliang Ye |
| Abstract: | Audit design invokes a tradeoff between a monitor’s local knowledge and their independence from influence. We study this tradeoff in the context of a pilot program in six Chinese provinces in 2016, in which provincial governments were given control over budgeting and personnel decisions for city audits. Using a difference-in-differences framework we show that, compared to non-pilot provinces, centralization increases detection of suspicious expenditures by over 50%. These improvements occur also in cities with auditors appointed pre-2016, suggesting that stronger incentives and greater resources rather than auditor selection explain the improvements. Consistent with this interpretation, we find that financial (but not human) resources devoted to city audits increase with centralization. Further results show that centralization’s benefits are strongest in provinces that centralized audit office financing as part of the reform – particularly in poorer cities – suggesting a role for resources in improved performance. |
| JEL: | H11 H26 H71 |
| Date: | 2026–01 |
| URL: | https://d.repec.org/n?u=RePEc:nbr:nberwo:34776 |
| By: | Gatifi Ayoub (ESTC - Ecole Supérieure de Technologie de Casablanca); Mdarbi Saïd (ESTC - Ecole Supérieure de Technologie de Casablanca) |
| Abstract: | This paper examines the integration of Artificial Intelligence (AI) into Accounting Information Systems (AIS). The analysis highlights the major contributions of AI, including the automation of repetitive tasks, the reduction of human errors, the strengthening of internal controls, and the improvement of financial data reliability. The study also underlines the ability of AI to process large datasets and deliver predictive analyses, thereby enhancing decision-making and organizational performance, particularly in SMEs and industrial sectors. However, the article stresses the main barriers to adoption: high implementation costs, resistance to change, the need for new skills, and ethical challenges related to data confidentiality and algorithm transparency. Through case studies and a theoretical framework combining TAM, TOE and TTF, this research illustrates both the benefits and limitations of this technological transformation. Ultimately, it opens up future perspectives, demonstrating that innovations such as machine learning, blockchain, and continuous auditing will transform the accounting profession. |
| Abstract: | Cet article analyse l'intégration de l'intelligence artificielle (IA) dans les systèmes d'information comptable (SIC). Il montre que l'IA contribue à l'automatisation des tâches répétitives, à la réduction des erreurs et à l'amélioration de la qualité décisionnelle grâce à des analyses prédictives. Toutefois, l'adoption de ces technologies reste freinée par des coûts d'implémentation élevés, la résistance au changement, la nécessité de nouvelles compétences et des enjeux éthiques liés à la confidentialité des données et à la transparence des algorithmes. À travers des études de cas et un cadre théorique mobilisant le TAM, le TOE et le TTF, ce travail illustre les bénéfices et limites de cette transformation numérique.Enfin, il ouvre des perspectives en montrant que des innovations comme le machine learning, la blockchain et l'audit en continu redéfiniront durablement la profession comptable. |
| Keywords: | Artificial Intelligence – Accounting Information Systems – Automation – Performance – Ethical Governance ., Intelligence artificielle -Systèmes d'information comptable -Automatisation -Performance -Gouvernance éthique Artificial Intelligence -Accounting Information Systems -Automation -Performance -Ethical Governance |
| Date: | 2025–11–25 |
| URL: | https://d.repec.org/n?u=RePEc:hal:journl:hal-05392003 |
| By: | Etienne Lehmann; Eddy Zanoutene (CY Cergy Paris Université, THEMA) |
| Abstract: | We study the optimal taxation of corporate and dividend income when entrepreneurs can use retained earnings to reduce their tax burden. We show that eliminating dividend taxes while increasing the corporate income tax (CIT) to keep investment unchanged raises total tax revenue. Our simulations suggest net revenue gains of 0.1-0.4% of GDP. In an infinite-horizon model, the optimal policy sets dividend taxes to zero in every period. As the discount factor approaches one and when the planner values only workers’ welfare, the optimal steady-state CIT converges to a standard inverseelasticity rule. |
| Keywords: | Corporate Tax, Dividend Tax, Optimal Taxation, Capital Taxation |
| JEL: | H21 H24 H25 H26 H32 |
| Date: | 2026 |
| URL: | https://d.repec.org/n?u=RePEc:ema:worpap:2026-02 |
| By: | Pascal de Clarens (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - Nantes Univ - IAE Nantes - Nantes Université - Institut d'Administration des Entreprises - Nantes - Nantes Université - pôle Sociétés - Nantes Univ - Nantes Université) |
| Abstract: | This article reconsiders the concept of materiality through a systemic and integrative lens, extending it beyond its traditional financial scope. While materiality has long been defined as the relevance of information for economic decision-making (as in IAS 1.7), emerging challenges-intangibles, environmental degradation, and social expectations-demand a broader understanding. We explore Double Materiality Matrix to measure Double materiality Assessment (DMA), which accounts not only for financial impacts on firms, but also for their external effects on society and the environment.Building on this, we propose an extended double materiality matrix incorporating intangible assets and overarching dimensions. Far from being a mere compliance tool, the matrix becomes a strategic device enabling firms to assess risks, align governance, and reorient business models.We highlight limitations in CSRD's stakeholder identification processes, particularly their tendency to obscure high-impact, low-visibility actors in the value chain. To address misalignment in ESG perceptions, we introduce various methods based on inter-rater agreement (ICC, Fleiss' Kappa, MAD) to support collective strategic calibration.An interactive application operationalizes this matrix, offering dynamic visualization across six CSRD dimensions, with filters by theme, urgency, magnitude, and probability. Ultimately, we argue for a paradigm shift: materiality should be seen not only as an accounting constraint, but as a vector of transformation toward sustainable and resilient corporate ecosystems. |
| Keywords: | "management tool", intangibles, Double materiality Matrix |
| Date: | 2025–09–18 |
| URL: | https://d.repec.org/n?u=RePEc:hal:journl:hal-05464039 |