1,721,031 research outputs found
Accounting for carbon emissions through green supply chain management: a systematic literature review
No full textWith the growing regulatory interest in supply chain carbon footprint, we provide a foundation for future enquiry into the role of green supply chain management (GSCM) on carbon accounting. We conduct a systematic literature review on a final set of 113 articles published between 2010 and 2024 using the Web of Science (WoS) and Scopus databases. Our approach comprises a bibliometric descriptive analysis, a thematic analysis based on clusters and the theory, context, and methodology (TCM) framework. The findings highlight the evolution of the field over time, primary publication outlets and subject areas, and the geographical distribution based on author affiliations and research context. Moreover, the thematic analysis reveals the theories, industries, research designs, and dominant themes in the GSCM literature associated with carbon accounting. After a synthesis of the findings, we group prior research based on the interconnected dimensions of (1) theoretical vs. empirical, (2) green supply chain flows, and (3) the level of analysis. Finally, we construct a comprehensive future research agenda based on existing knowledge gaps identified using the structured framework. This review presents key implications for both academia and industry in advancing GSCM practices to align with evolving carbon accounting requirements
Influence of China’s institutional environment of IFRS convergence and earnings quality: an event study based on ARCH/GARCH model
No full textFormal and informal institutions and fair value opinion shopping: an institutional anomie theory perspective
No full textPurpose: the objective of this study is to examine how formal and informal institutional environment influences managers’ fair value opinion shopping behaviour in the largest International Financial Reporting Standards adopter, China.Design/methodology/approach: to test the hypotheses, I conduct a 2 × 2 between-subject randomised experiment since the inferences about cause and effect are important in this study. The between-subject experimental situations are manipulated on the basis of the financial condition of companies and boards’ oversight.Findings: I find that managers are likely to seek favourable fair value opinions from external valuation professionals when they are under the weak boards’ oversight and high stress to meet the regulation target of the China Securities Regulatory Commission. These results are more pronounced for managers with higher both rent-seeking and favour-seeking guanxi orientations are more likely to engage in fair value opinion shopping.Originality/value: consistent with theoretical analysis of Balfoort et al. (2017), this study provides empirical evidence that guanxi influences the neutrality and faithful representation in fair value measurement in China. In addition, the findings extend Salzsieder’s study (2015) and reflect the context-embeddedness nature of accounting
The influence of Chinese unique institutional environment on IFRS convergence and earnings quality: evidence from A companies and AH companies
No full textJoint effects of type of accounting standards and the strength of the regulation on evidence demands
No full textGuest editorial. Indonesian accounting research: integrating contemporary perspectives with social, economic, and environmental imperatives
No full textAccounting-based regulations, guanxi orientation, and fair value opinion shopping in China: an institutional anomie theory perspective
No full textNested and Spillover Effects of Institutional Environment on IFRS Convergence: A Multilevel Approach and an Agglomeration Economy Perspective
No full textPurpose
The objective of this study is to examine how the heterogeneity of the institutional environments within a single country influences International Financial Reporting Standards (IFRS) convergence and earnings quality based on a meso- and multi-level approach.
Design/methodology/approach
Using hierarchical linear modeling (HLM) to capture the between-group heteroskedasticity and within-cluster interdependence, this study investigates the simultaneous effect by incorporating institutional factors residing at different hierarchical levels and the interaction effects of factors within the same level on IFRS convergence and earnings quality in the largest IFRS adopter, China.
Findings
The results show that after IFRS convergence (i.e. 2007–2015), earnings quality decreases in terms of conservatism. However, the further analysis indicates that the strong institutional environment could mitigate the negative impact of IFRS on conservatism.
Originality/value
Consistent with the emphasis of heterogeneity within a country by Terracciano et al. (Science, 2005, 310 (5745)), this study indicates that the heterogeneity in the institutional environments and the simultaneous effect of the multilevel institutional environments within a single country cannot be ignored. This study also indicates that, equally important, research methodology plays a substantial role in investigating the outcomes of IFRS convergence. Finally, this study, based on an integrated theory, adopts a meso-paradigm linking macro- and micro-level institutions to provide comprehensive insights into IFRS convergence and conservatism
Audit firm mergers and low balling
No full textMotivation: this paper investigates whether audit firm mergers affect audit fee discounts in the initial year. The numerous mergers of audit firms in China’s cap-ital market provide a quasi-natural experiment to investigate this issue.Premise: the merger of audit firms can increase the firm size, thereby improving quasi-rents that are required by auditors. Therefore, we argue that the merger of audit firms will improve the auditor independence, thereby reducing the behavior of low balling.Approach: we select samples from 43 cases of audit firm mergers that occurred between 2005 and 2013 in China and use ordinary least squares (OLS) regres-sions on 5,552 listed firm-years observations during the period from two years before to two years after the merger. Results: we find audit firms would offer an initial fee discount to the clients, and the merging of audit firms can dramatically reduce the discounts on audit fees for new clients. We also show the treatment effect is more pronounced for non–state-owned enterprises (non-SOEs) and the merger between large audit firm and small ones.Conclusion: the results suggest that low balling exists in China’s audit market. The merger of audit firms can curtail low balling, but only exists in non-SOEs. Moreover, the restraining effect of audit firm mergers on the low balling lies in the merger between large audit firms and small ones.Consistency: the findings in this paper can advance the understanding of the recent strategy raised by related regulators attempting to enhance audit quality
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