International Accounting Research Research Articles

Journal of International Accounting Research: A Bibliometric Analysis

ABSTRACT This study utilizes bibliometric analysis to examine the research published by the Journal of International Accounting Research (JIAR). JIAR was established in 2002 to disseminate high-quality accounting research that emphasizes international relevance and implications. First, we perform publication and citation analyses to identify the leading articles, authors, institutions, and geographic affiliations. Although U.S.-based authors account for most publications, authorship from Asia, Australia, and Europe is expanding. Second, based on thematic structure analyses, we identify nine key research themes among JIAR publications. Although studies relevant to international accounting remain the mainstay of the journal’s publications, other themes like corporate governance, auditing, and corporate social responsibility are growing. Our findings of successful diversification in authorship and topic areas over time attest to the contributions of past and present JIAR editorial teams in strengthening the research in international accounting and promoting accounting research internationally. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: M21; M40; M41.

Conducting Research in International Accounting and Finance: Opportunities, Challenges, and Recommendations

ABSTRACT We aim to raise awareness of the benefits of conducting international research rather than just single-country studies (which tend to be dominated by U.S. data). We outline the key challenges in terms of data collection and empirical design and propose various data sources for country-level variables, including formal and informal institutions. We also describe several hands-on approaches that are suitable in a crosscountry setting. Data Availability: Data are available from sources indicated in the paper. JEL Classifications: C1; C8.

Institutions and Corporate Tax Evasion: A Review of the Literature and a Methodological Approach

ABSTRACT We first review the recent research published in the Journal of International Accounting Research (JIAR) on the influence of international institutions on accounting practices. We follow this with a discussion of the literature by studying the influence of institutions on tax avoidance and tax evasion. We then propose a new methodological approach that draws on the theory of institutional hierarchy proposed by Williamson (2000) and examine the relative importance of three broad types of institutions (informal, formal, and media) in curtailing perceived tax evasion activities. We contribute to the international accounting literature by summarizing the recent research that addresses tax avoidance and tax evasion and by providing preliminary evidence on how employing an institutional hierarchy approach can address the interdependencies between commonly used institutional factors. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: H26; G28; O16.

Bibliometric Analysis of the Development of International Accounting Research: A Review of the Literature in the Last Two Decades

This research conducts a bibliometric analysis to examine the development of international accounting research over the past two decades. Utilizing a quantitative approach, we explore clusters, highly cited publications, and keyword occurrences within the literature. The analysis reveals six distinct clusters, each highlighting key themes such as challenges in the accounting profession, financial accounting practices, cultural influences, governance dynamics, and value relevance. Additionally, the study identifies highly cited publications that have significantly influenced the international accounting discourse, offering insights into pivotal works that have shaped the field. Keyword analysis further unveils prevalent and less explored themes, with terms like "Firm," "Market," and "Accountant" emerging prominently. The abstract concludes by discussing the implications for future research, emphasizing potential avenues for exploration and the need for a nuanced understanding of the multifaceted landscape of international accounting.

Reflections on the 20-Year Anniversary of Worldwide IFRS Adoption

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.

The effect of environmental factors on accounting systems: a comparison between South Korea and Australia

As globalization of the business environment increases, cross-national accounting differences have been the main focus of international accounting research. Specifically, the relationship between accounting and environmental factors has been the subject of many debates over the last decade. In comparative studies of accounting history, culture and practices, researchers have become increasingly aware of the importance of environmental factors in shaping a country's accounting system. This study explores whether environmental factors influence accounting systems by comparing South Korea and Australia. Although both South Korea and Australia were colonies, they had different cultural backgrounds and different legal/judicial systems. Australia's accounting standards-setting process is based on business practices and is relatively open to public opinion, while Korea's accounting standards tend to be enforced by the government and harmonized to tax law. Many prior studies suggest that environmental factors can be a valuable tool in explaining and understanding differences in the way in which accounting operates in countries with different environments. Based on environmental factors, this study found that cultural factors and institutional structures have a significant influence on the development of accounting systems and cause their differences. This study is expected to provide a systematic framework for differences in the development of accounting systems by analyzing the effects of environmental factors on accounting systems.

Conducting Research in International Accounting and Finance: Opportunities, Challenges, and Recommendations

Conducting Research in International Accounting and Finance: Opportunities, Challenges, and Recommendations

Accounting conceptual domain within Russian-language academia: agenda for a digital economy

Considerable changes in socio-economic environment determine a new informational landscape which is primarily concerned with updating of the accounting. Over the recent decades a notable decrease in the relevance of accounting has been generating a need for rethinking its outlines in both scientific and practical discourse. This article is motivated by theoretical heterogeneity in accounting theory, criticism inside and outside the accounting community and even doubts in the future of this profession. The paper examines the prospects and the drivers of the accounting conceptual domain, its conceptual field and methodology updating in the new economy. The ways current challenges may change research paradigms and pluralize approaches to the theoretical background and the object field of accounting in the Russian-language academia and practice are considered. Approaches to problem solving in the Russian-language and international scientific accounting research are compared and opportunities for accounting paradigm upgrading in the modern economy are explored. Keywords: accounting, paradigm, digital economy, information, methodology, subject field, approach.

Editorial Policy

Editorial Policy

Editorial Policy

Editorial Policy

Editorial Policy

Editorial Policy

Theoretical and methodological milestones in international accounting research: the contributions of Jill L. McKinnon

PurposeThis paper chronicles Jill McKinnon's theoretical and methodological contributions to international accounting research generally and socio-cultural research specifically over a 25-year period, 1981–2006. The purposes are: (1) to apprise contemporary and future researchers in international accounting, working with a socio-cultural lens, of a major contributor and contribution to the historical origin and development of that lens; and (2) to revisit and reappraise McKinnon's identification of critical theoretical and methodological cautions to guide future research in international accounting.Design/methodology/approachThe paper provides a historical narrative and contemporary appraisal of: (1) McKinnon's seminal doctoral research into the Japanese system of corporate reporting regulation using a holistic and dynamic socio-cultural model of social systems change; and (2) her contribution to the advancement of cross-cultural international accounting research including her critique of that research leading to the identification of cautions, the recognition and observance of which are critical to the development of contemporary and future research. The narrative is informed by historical context of time and space, and imbued and interwoven with the personal story of McKinnon both as human and humane.FindingsMcKinnon's research invoking holistic theoretical and methodological perspectives provides a continuing template and pathway to guide contemporary and future international accounting researchers and to shape the development of international accounting research. Her career, research and humanity leave a legacy distilled into four themes that serve as counsels for accounting research and researchers; eclecticism of world-view and method choice, rigour, holism and the importance of collegiality with and to the accounting research community.Originality/valueThe paper provides original insights into the personality, career development and research of an important contributor to international accounting research specifically and interdisciplinary research in accounting generally. The paper demonstrates empirically the importance of historical analysis, contextualized by time, space and person, in understanding and informing the present state of international accounting research and, hence, linking past, present and future.

Editorial Policy

Editorial Policy

Editorial Policy

Editorial Policy

The internationalisation of management accounting research in the German-speaking countries – a longitudinal study

PurposeThis paper aims to study the internationalisation of management accounting research in the German-speaking countries and to analyse whether researchers from these countries rely on their intellectual heritage or adapt to the conventions prevailing in the international community.Design/methodology/approachThis paper provides a research taxonomy of 273 papers published by management accounting researchers from the German-speaking countries between 2005 and 2018 in domestic and international journals with regard to topics, settings, methods, data origins and theories of these papers. The study also systematically compares these publications with the publications by international scholars as synthesised in selected prior bibliometric studies.FindingsThe findings suggest that German-speaking researchers increasingly adapt to the conventions prevailing in the international management accounting literature. Indicative of this development is the crowding out of traditional core areas of German-speaking management accounting such as cost accounting by management control topics. The study also finds that German-speaking researchers increasingly rely on the research methods and theories prevailing internationally.Research limitations/implicationsThe paper documents considerable changes in the publications of management accounting researchers from the German-speaking countries. These changes raise the question how other national research communities internationalise and whether these processes lead to a greater homogenisation of international management accounting research, which might impair the advancement of management accounting knowledge.Originality/valueThis paper provides first empirical evidence on how management accounting research conducted in the German-speaking countries has changed in the course of the internationalisation of the research community and builds an important basis for future research in other geographic settings.

PENGARUH BIAYA AUDIT TERHADAP KUALITAS AUDIT DAN DETERMINAN BIAYA AUDIT

PENGARUH BIAYA AUDIT TERHADAP KUALITAS AUDIT DAN DETERMINAN BIAYA AUDIT

Are insiders equal? Evidence from earnings management in closely held East Asian firms

In analyzing newly collected data on the ultimate ownership structure of publicly traded firms in nine East Asian economies, we contribute to international accounting research by providing evidence on earnings management in insider-controlled firms in this region. We find that family-controlled firms engage in less (more) accrual-based (real) earnings management than other insider-controlled firms. Our analysis suggests that controlling families, unlike other types of ultimate owners, tend to substitute real earnings management for accrual-based earnings management. To help empirically clarify the role that two incentives (entrenchment versus signaling) play in driving the substitution between real and accruals-based earnings management, we examine their valuation impact and find that both types negatively affect the future valuation of family firms. In another set of results consistent with expectations, we document that country-level investor protection and firm external financing demand shape the practice of earnings management in family-controlled firms.

Towards accounting harmonization in Europe: a multinational survey among budget experts

Severe fiscal problems, the insufficient comparability of financial information and increasing demands for better accountability require national governments and international organizations to change their current accounting regimes and to move towards a system of standardized accounting practices. As the International Public Sector Accounting Standards have insufficiently moved Europe towards accounting harmonization in recent years, the European Commission currently aims to suggest the adoption of European Public Sector Accounting Standards. Based on a multinational survey among budget experts, the current article investigates budget experts’ perceptions towards adopting the European Public Sector Accounting Standards. The findings compare attitudes towards new accounting practices and European Public Sector Accounting Standards reform expectations on a comparative basis, and relate them to the current national accounting system and contextual factors. Empirical results indicate great variation in terms of European Public Sector Accounting Standards reform expectations across countries. The study concludes with discussing the implications of the findings for international accounting research, accounting harmonization and the development of a European accounting system. Points for practitioners In this early stage of European Public Sector Accounting Standards development, understanding the factors associated with a country’s decision to adopt them could be helpful for practitioners and professionals. The current study identifies information technology costs as a potential barrier to implementing the European Public Sector Accounting Standards. Politicians and standard setters might take this into account while developing the European Public Sector Accounting Standards. Furthermore, this article reveals that encouraging the voluntary introduction of accrual accounting in the first stage of European Public Sector Accounting Standards development might be the appropriate approach of the European Commission.

The impact of external pressures (gaiatsu) and internal pressures (naiatsu) on Japan's accounting reforms since the late 1990s

PurposeThe paper extends the literature by examining the impact of politics, conflicts and compromises resulting from external pressures (gaiatsu, 外圧) and internal pressures (naiatsu, 内圧) on the convergence and globalization of accounting and accountability in Japan.Design/methodology/approachUsing Japan as a case study, it is examined how and why the stimulus for significant accounting reforms arises, how the government manages and reacts to the powerful forces ofgaiatsuand how it balancesnaiatsuamong key stakeholders.FindingsThe ongoing changes in accounting regulations in Japan are neither the result of an unmediated response togaiatsunor the outcome ofnaiatsu. Rather, Japanese accounting changes are the consequence of complex external interactions and internal compromises. Specifically, Japan demonstrates a repetitive pattern of conflict management, which alters the domestic power balance based onnaiatsu, and forces the Japanese government to make compromises to policy changes initiated bygaiatsu.Research limitations/implicationsThe findings have implications for the development of accounting and accountability, the globalized business world and international accounting research because they challenge claims made by global standards setters that international standards such as International Financial Reporting Standards are superior, are built on so-called “best practices” and are relevant to all countries.Originality/valueInvoking the concepts ofgaiatsuandnaiatsuis a critical approach to understanding Japan's convergence toward economic liberalism and Anglo-American models of accounting and accountability.

International Accounting Research: The Italian Context

ABSTRACT Oftentimes, research ideas in the international accounting field arise from the comparison of different contexts and from the curiosity to understand how different constructs work in various settings. Despite knowledge and understanding of the institutional, cultural, and legal settings of countries are prerequisites for this kind of research, studies often focus on very narrow issues and do not allow a grasp of the big picture of the institutional feature of a country, and how this can influence managers' decisions related to accounting choices and disclosures. This paper aims at filling this gap and at fostering an understanding of the Italian institutional setting (e.g., culture, societal values, corporate governance, GAAPs, auditing, and tax regulations), thereby facilitating the work of international accounting researchers who wish to include Italian firms in their samples.