研究前沿 | 国际会计杂志2021年第1期六篇文章
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The aims of The International Journal of Accounting（TIJA）are to advance the academic and professional understanding of accounting theory and practice from an international perspective and viewpoint. The journal recognizes that international accounting is influenced by a variety of forces i.e. governmental, political and economical. The journal attempts to assist in the understanding of the present and potential ability of accounting to aid in the recording and interpretation of international economic transactions. These transactions may be within a profit or nonprofit environment. The journal deliberately encourages a broad view of the origins and development of accounting with an emphasis on its functions in an increasingly interdependent global economy, and welcomes manuscripts that help explain current international accounting practices, with related theoretical justifications, and identify criticisms of current practice.
目录
[1].Corporate Board Committees and Corporate Outcomes: An International Systematic Literature Review and Agenda for Future Research
Mohammed A. Alhossini, Collins G. Ntim and Alaa Mansour Zalata
[2].Corporate Governance Determinants of Financial Restatements: A Meta-Analysis
Ahsan Habib, Md. Borhan Uddin Bhuiyan and Julia Wu
[3].Corporate Governance and Transparency in Japan
Hiroyuki Aman, Wendy Beekes and Philip Brown
[4].Bridging Accounting and Corporate Governance: New Avenues of Research
Ruth V. Aguilera, Kurt Desender and Mónica López-Puertas Lamy
[5].Firm Informativeness, Information Environment, and Accounting Quality in Emerging Countries
Orleans Silva Martins and Lucas Ayres Barreira de Campos Barros
[6].The Role of Information Environment in Affecting Accounting Quality: Thoughts on a Cross-Country and Cross-Level Study
Minyue Dong
摘要
1.Corporate Board Committees and Corporate Outcomes: An International Systematic Literature Review and Agenda for Future Research
Mohammed A. Alhossini
Collins G. Ntim
Alaa Mansour Zalata
Centre for Research in Accounting, Accountability, and Governance (CRAAG), Department of Accounting, Southampton Business School, University of Southampton, Southampton SO17 1BJ, UK
Abstract：This paper comprehensively reviews the current body of international accounting literature regarding advisory/monitoring committees and corporate outcomes. Specifically, it synthesizes, appraises, and extends current knowledge on the (a) theoretical (i.e., economic, accounting/corporate governance, sociological and socio-psychological) perspectives and (b) empirical evidence of the observable and less visible attributes at both the individual and committee levels and their link with a wide range (financial/non-financial) of corporate outcomes. Using the systematic literature review method, 304 articles from 59 journals in the fields of accounting and finance that were published between January 1992 and December 2018 are reviewed. The main findings are as follows. First and theoretically, agency theory is the most dominant applied theory/studies with no application of theory at all (descriptive), while the application of integrated theoretical frameworks is lacking in the reviewed articles. Secondly, the existing empirical evidence focusses excessively on (a) monitoring instead of advisory committees and (b) observable rather than less visible committee attributes. Thirdly, scarcity of cross-country studies along with methodological limitations relating to measurement inconsistencies, insufficiency of variables, and dominance of quantitative studies, among others, are identified. Finally, promising future research avenues are outlined
Keywords: Accounting, corporate board subcommittees, corporate governance, corporate outcomes, advisory and monitoring roles
2.Corporate Governance Determinants of Financial Restatements: A Meta-Analysis
Ahsan Habib
Md. Borhan Uddin Bhuiyan
School of Accountancy, Massey University, Private Bag 102904, Auckland, New Zealand
Julia Wu
Accounting and Information Systems, College of Business and Law, University of Canterbury, Private Bag 4800, Christchurch 8140, New Zealand
Abstract：This paper conducts a meta-analysis of 182 published archival accounting and auditing studies on the corporate governance determinants of financial restatements. We aim to provide a focused and systematic examination of various internal and external corporate governance factors that may predict financial restatements. We do so by aggregating results statistically across individual studies and correcting statistical artifacts, thereby we provide findings that are much more precise than those of narrative reviews. We categorize the chosen governance variables into (a) audit firm and audit engagement characteristics; (b) gender, board attributes, and audit committee attributes; (c) CEO related attributes; (d) ownership structure variables; and (e) external corporate governance variables, and thus we generate a total of 37 separate corporate governance variables. Our results reveal that the governance mechanisms of Big N auditor choice, types, and timeliness of audit opinions and board independence are significantly and negatively associated with the occurrence of financial restatements. However, economic bonding between auditors and their clients, insider ownership, and firm complexity all increase the likelihood of restatements significantly. We hope that our findings will make a meaningful contribution to the literature on financial restatements and corporate governance by providing insights for regulators on the governance mechanisms that may require further scrutiny in combating the occurrence of financial restatements.
Keywords: Financial restatements, corporate governance, external auditing, meta-analysis
3.Corporate Governance and Transparency in Japan
Hiroyuki Aman
School of Business Administration, Kwansei Gakuin University, 1-155 Uegahara-1bancho, Nishinomiya, Hyogo, 662-8501, Japan
Wendy Beekes
Department of Accounting and Finance, Management School, Lancaster University, Lancaster, LA1 4YX, UK
Philip Brown
The University of Western Australia (M252), 35 Stirling Highway, CRAWLEY WA 6009, Australia
Abstract：Corporate governance (CG) reformists typically presume better-governed companies are more transparent to investors. We focus on CG and transparency in Japan, where CG has been an ongoing issue. Using local ratings of Japanese companies’ CG and data on corporate disclosures and their associated stock returns, we do find better-governed Japanese companies have made more frequent and timelier disclosures, and their share prices have reflected value-relevant information earlier. While these results hold for good news, they do not hold for bad. Consequently, governance guidance in Japan may not have resulted in both timelier and more balanced release of newsworthy information.
Keywords: Corporate governance, transparency, disclosure, price discovery, timeliness
4.Independent director tenure and dividends
Ruth V. Aguilera
International Business and Strategy Department, D’Amore-McKim School of Business, Northeastern University, 360 Huntington Avenue, Boston, MA 02115, USA
Kurt Desender
Mónica López-Puertas Lamy
Department of Business Administration, Universidad Carlos III de Madrid, C/Madrid, 126, 28903 Getafe, Madrid, Spain
Abstract: This paper draws on the articles in the Forum on Corporate Governance to discuss how corporate governance and accounting research complement each other well in explaining how companies are governed as well as properly managed from an accounting point of view. We put special attention to the cross-national differences in both corporate governance systems and accounting practice and how that affect multiple organizational outcomes ranging from financial performance to corporate social performance and reporting quality.
Keywords: Comparative corporate governance, accounting, CSR, board of directors, TMT, MNEs
5.Firm Informativeness, Information Environment, and Accounting Quality in Emerging Countries
Orleans Silva Martins
Department of Finance and Accountancy, Federal University of Paraíba, PPGCC/CCSA, UFPB, University City, João Pessoa-PB 58051-900, Brazil
Lucas Ayres Barreira de Campos Barros
Department of Accountancy and Actuarial Science, University of São Paulo, FEA/USP, Avenue Professor Luciano Gualberto, 908, Butantã, São Paulo-SP 05508-010, Brazil
Abstract：Using standard proxies for accounting quality, with a focus on earnings persistence and earnings management, we examine how the association between firm-level informativeness and accounting quality varies according to the quality of the country-level information environment. Our sample comprises over 15,000 publicly traded firms from 21 countries included in the Morgan Stanley Capital International (MSCI) Emerging Markets Index, between the years 2000 and 2016. Using novel proxies that aggregate several firm- or country-level characteristics associated with lower information asymmetry or higher-quality information environment, we find that in emerging markets with weaker information environments, the positive association between firm-level informativeness and accounting quality is more pronounced, suggesting that greater firm-level informativeness may partially compensate for weaker country-level institutions. Consistent with the substitution effect, we also document that the positive association between firm-level informativeness and stock market performance is greater in emerging countries with weaker information environments.
Keywords:
Earnings quality, informativeness index, legal protection, information environment
6.The Role of Information Environment in Affecting Accounting Quality: Thoughts on a Cross-Country and Cross-Level Study
Minyue Dong
HEC Lausanne - Faculty of Business and Economics, University of Lausanne, CH-1015 Lausanne, Switzerland
Introduction：The relationship firm information and accounting quality has a longstanding accounting topic, with considerable research focusing on various information and accounting. The work of Martins and de Barros (2020) (henceforth M&B), titled “Firm informativeness, Information Environment, and Accounting Quality in Emerging Countries,” advances understanding of the relationship in two ways. First, by applying a cross-level model, they provide interesting insights on national information indicators. Although numerous studies have documented that accounting quality is affected by national environment and institutions, most studies a country fixe-effects model and do not show details on national factors.Second, using an interaction model, N'I&B found that the country-level in-formation environment exerts a moderating effect on the firm-level association between information quality and accounting quality.Specifically, M&B developed three hypotheses. Hypothesis 1 predicts the firm-level relationship between information quality and accounting quality.
Keywords: Information environment, accounting quality, cross-country, interplay
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