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International Journal of Accounting Information Systems

Developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.
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Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy

Autores: K. Hung Chan, Kenny Z. Lin and Phyllis L.L. Mo


Abstract

We investigate whether a departure from a tax-based accounting system toward the adoption of International Financial Reporting Standards encourages tax noncompliance. We also examine whether such a departure, which weakens book-tax conformity, affects the informativeness of book-tax differences for tax noncompliance. Our evidence suggests that as book-tax conformity decreases, tax noncompliance increases. Although book-tax differences remain informative of tax noncompliance, the informativeness attenuates as book-tax conformity weakens. Additionally, firms with high incentives to inflate book income are more tax compliant than their counterparts after the departure from a tax-based accounting system.

Keywords: Book-tax differences; IFRS; Informativeness of book-tax differences; Tax-based accounting system; Tax noncompliance.

Este artigo foi aceite para publicação no Journal of Accounting and Economics e é relativo à China.

Existirá alguma semelhança com Portugal?

The Tax Foundation - Educating Taxpayers Since 1937

The Tax Foundation - Educating Taxpayers Since 1937

Enterprise Resource Planning

Cuidado com a frivolidade dos argumentos

friv_tax



É com este tipo de documentos que também se aumenta a eficiência da justiça, medida, por exemplo, na dimensão da morosidade.

Fica claro que quem escolher determinados argumentos para litigar terá consequências financeiras.

Predicting Material Accounting Misstatements

Patricia M. Dechow
University of California, Berkeley - Haas School of Business

Weili Ge
University of Washington - Michael G. Foster School of Business

Chad R. Larson
Washington University, St. Louis

Richard G. Sloan
Haas School of Business, UC Berkeley


November 16, 2009

AAA 2008 Financial Accounting and Reporting Section (FARS) Paper


Abstract:

We examine 2,190 SEC Accounting and Auditing Enforcement Releases (AAERs) issued between 1982 and 2005. We obtain 676 firms that are alleged to have misstated their quarterly or annual financial statements. We examine the characteristics of misstating firms along five dimensions: accrual quality; financial performance; non-financial measures; off-balance sheet activities; and market-based measures. We compare misstating firms to themselves during non-misstatement years and misstating firms to the broader population of all publicly listed firms. The results reveal that during misstatement years, accruals and cash and credit sales are unusually high, while return on assets and the number of employees are declining. In addition, misstating firms finance more of their assets through operating leases and have relatively less PP&E. We find that market pressures appear to affect incentives to misstate. Misstating firms are raising new financing, have higher market-to-book ratios, and strong prior stock price performance. We develop a model to predict accounting misstatements. The output of this model is a scaled logistic probability that we term the F-Score, where values greater than one suggest a greater likelihood of a misstatement.

Did Fair-Value Accounting Contribute to the Financial Crisis?

Christian Laux
Goethe University Frankfurt

Christian Leuz
University of Chicago - Booth School of Business; National Bureau of Economic Research (NBER); European Corporate Governance Institute (ECGI); University of Pennsylvania - Wharton Financial Institutions Center


October 12, 2009

Chicago Booth Research Paper 09-38
ECGI - Finance Working Paper No. 266/2009

Abstract:
The recent financial crisis has led to a major debate about fair-value accounting. Many critics have argued that fair-value accounting, often also called mark-to-market accounting, has significantly contributed to the financial crisis or, at least, exacerbated its severity. In this paper, we assess these arguments and examine the role of fair-value accounting in the financial crisis using descriptive data and empirical evidence. Based on our analysis, it is unlikely that fair-value accounting added to the severity of the 2008 financial crisis in a major way. While there may have been downward spirals or asset-fire sales in certain markets, we find little evidence that these effects are the result of fair-value accounting. We also find little support for claims that fair-value accounting leads to excessive writedowns of banks’ assets. If anything, empirical evidence to date points in the opposite direction, that is, towards overvaluation of bank assets.

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Na secção "Research" foi adicionado o link para a página da European Audit Research Network.

Combate à Fraude ao IVA na UE: Estado da Arte

Ec.europa.eu Taxation Customs Taxation Tax Cooperation r

Crime de "Colarinho Branco"

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