Financial reporting and corporate innovation: a review of the international literature

2021 ◽  
Author(s):  
Hedy Jiaying Huang ◽  
Ahsan Habib ◽  
Sophia Li Sun ◽  
Ying Liu ◽  
Huiting Guo
Keyword(s):  
Financial Reporting ◽  
International Literature ◽  
Corporate Innovation

scholarly journals Financial Reporting Frequency and Corporate Innovation

2020 ◽  
Vol 63 (3) ◽  
pp. 501-530 ◽  
Author(s):  
Renhui Fu ◽  
Arthur Kraft ◽  
Xuan Tian ◽  
Huai Zhang ◽  
Luo Zuo
Keyword(s):  
Financial Reporting ◽  
Corporate Innovation ◽  
Reporting Frequency

scholarly journals Mandated Financial Reporting and Corporate Innovation

2019 ◽  
Author(s):  
Matthias Breuer ◽  
Christian Leuz ◽  
Steven Vanhaverbeke
Keyword(s):  
Financial Reporting ◽  
Corporate Innovation

scholarly journals Benefits of using Blockchain technology as an accounting auditing instrument

2021 ◽  
Vol 13 (1) ◽  
Author(s):  
Maervelym Pâmella de Andrade Simões ◽  
Janeide Albuquerque Cavalcanti ◽  
Janaina Ferreira Marques de Melo ◽  
Cristiane Queiroz Reis
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
Professional Judgment ◽  
International Literature ◽  
Audit Process ◽  
Blockchain Technology ◽  
Potential Benefits ◽  
Relationship Of ◽  
The Relationship ◽  
Selection Of

Purpose: Analyze the possible benefits of using Blockchain technology as a tool for accounting auditing. Methodology: In order to achieve the objective of this study, a theoretical essay was conducted through a selection of national and international literature on accounting auditing and the potential benefits of Blockchain technology, analyzing the relationship of these potential benefits with the procedures adopted by the accounting auditor. Results: Findings from the literature show that despite the complexities, Blockchain technology offers an opportunity to improve financial reporting and audit processes. Adoption of this technology may allow auditors to develop procedures to obtain audit evidence directly from Blockchains and to adapt procedures to reap its benefits, as well as address incremental risks and that while the audit process may become more continuous, auditors may They will still have to apply professional judgment in analyzing accounting estimates and other judgments made by management in preparing the financial statements. Contributions of the Study: It is believed that this work contributes to an active and continuous dialogue regarding the use of Blockchain in audit processes, as well as the knowledge of advantages that this technology offers to professionals, as well as arouse the interest of research on the use of Blockchain technology in accounting auditing.

Throughput Accounting

2019 ◽  
pp. 120-144
Author(s):  
Andreea Marin-Pantelescu ◽  
Cristina-Ștefania Popa ◽  
Nermin Sharbek
Keyword(s):  
Comparative Analysis ◽  
Financial Reporting ◽  
Tourism Industry ◽  
International Literature ◽  
Managerial Accounting ◽  
Managerial Decision ◽  
Managerial Implications ◽  
Tourism Services

This chapter presents some aspects of the managerial implications of throughput accounting on the tourism services market in Romania. The main objectives of this chapter are to present a comparative analysis of the managerial implications between the throughput accounting and the managerial accounting methods used by the entities from tourism industry. Based on the literature, the authors present the main theoretical and practical approaches to the throughput accounting, its principles, and correlations with various theories and methods. The throughput accounting contributes substantially to the managerial decision regarding the financial reporting of the entities providing tourism services. All the aspects presented by the authors are based on the international literature, university, and specialized studies within the providing tourism services entities. This chapter will contribute to widening the theoretical and practical debates on the implementation and benefits of throughput accounting within tourism services entities.

scholarly journals Financial Reporting Frequency and Corporate Innovation

2019 ◽  
Author(s):  
Renhui Fu ◽  
Arthur Gerald Kraft ◽  
Xuan Tian ◽  
Huai Zhang ◽  
Luo Zuo
Keyword(s):  
Financial Reporting ◽  
Corporate Innovation ◽  
Reporting Frequency

Pengaruh Budaya Terhadap Akuntansi, Auditing Dan Praktik Akuntansi Internasional

2016 ◽  
Vol 3 (1) ◽  
pp. 78-95
Author(s):  
Priyastiwi Priyastiwi
Keyword(s):  
Cultural Values ◽  
Leadership Style ◽  
Financial Reporting ◽  
National Level ◽  
Deep Understanding ◽  
Cultural Dimensions ◽  
Financial Disclosure ◽  
Cross Cultural Differences ◽  
The Future ◽  
The Impact

The purpose of this article is to provide the basic model of Hofstede and Grays’ cultural values that relates the Hofstede’s cultural dimensions and Gray‘s accounting value. This article reviews some studies that prove the model and develop the research in the future. There are some evidences that link the Hofstede’s cultural values studies with the auditor’s judgment and decisions by developing a framework that categorizes the auditor’s judgments and decisions are most likely influenced by cross-cultural differences. The categories include risk assessment, risk decisions and ethical judgments. Understanding the impact of cultural factors on the practice of accounting and financial disclosure is important to achieve the harmonization of international accounting. Deep understanding about how the local values may affect the accounting practices and their impacts on the financial disclosure are important to ensure the international comparability of financial reporting. Gray’s framework (1988) expects how the culture may affect accounting practices at the national level. One area of the future studies will examine the impact of cultural dimensions to the values of accounting, auditing and decision making. Key word : Motivation, leadership style, job satisfaction, performance

Pengaruh Konvergensi International Financial Reporting Standards (Ifrs) Terhadap Penghindaran Pajak(Tax Avoidance)

2018 ◽  
Vol 26 (2) ◽  
pp. 158-169
Author(s):  
Umi Wahidah ◽  
Sri Ayem
Keyword(s):  
Financial Reporting ◽  
Tax Evasion ◽  
Stock Exchange ◽  
Control Variable ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Control Variables ◽  
Financial Reporting Standards

This research aimed to examine the effect of the convergence of International Financial Reporting Standards (IFRS) on tax avoidance on companies listed in Indonesia Stock Exchange. Tax avoidance that used in this research was Cash Efective Tax Rate (CETR). This research is also use the control variable to get other different influence that different such as CSR, size, and earning management (EM. This research used populations sector of transport service companies that listed in Indonesia Stock Exchange. The data of this research taken from secondary data that was from the Indonesia Stock Exchange in the form of Indonesian Capital Market Directory (ICMD) and the annual report of the company 2011-2015. The method of collecting sample was purposive sampling technique, the population that to be sampling in this research was populations that has the criteria of a particular sample. Companies that has the criteria of the research sample as many as 78 companies. The method of analysis used in this research is multiple regression analysis. Based on regression testing shows that the convergence of International Financial Reporting Standards (IFRS) has a positiveand significant impact on tax evasion. This shows that IFRS convergence actually improves tax evasion practices. The control variables of firm size and earnings management also significantly influence the application of IFRS in improving tax avoidance practices, while CSR control variables have no role in convergence IFRS in improving tax evasion practice.

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