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Advances in Accounting & Auditing Research
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Advances in Accounting & Auditing Research

A special issue of Journal of Risk and Financial Management (ISSN 1911-8074). This special issue belongs to the section "Banking and Finance".

Deadline for manuscript submissions: 30 November 2024 | Viewed by 6125

Special Issue Editor

Dr. Rania Mousa

E-Mail Website
Guest Editor
Schroeder School of Business, University of Evansville, Evansville, IN 47722, USA
Interests: accounting information systems; electronic financial reporting; foresnic accounting; accounting education; financial inclusion; non-financial reporting

Special Issue Information

Dear Colleagues,

In this Special Issue, we invite submissions of original papers which address research questions in the areas of financial accounting, managerial accounting, tax accounting, auditing, accounting information systems, forensic accounting and non-financial reporting. We also encourage submissions related to timely and emerging themes in accounting, such as the effects of ESG reporting, technologies on financial and non-financial reporting, regulatory changes and sustainability reporting. We are interested in conceptual, theoretical, methodological, empirical, case study and systematic review studies.

Dr. Rania Mousa
Guest Editor

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Journal of Risk and Financial Management is an international peer-reviewed open access monthly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 1400 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

Keywords

  • financial reporting
  • advances in accounting and auditing practices
  • managerial accounting
  • tax accounting
  • accounting information systems
  • forensic accounting/fraud examination
  • non-financial reporting
  • sustainability reporting
  • ESG reporting
  • financial inclusion

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Further information on MDPI's Special Issue polices can be found here.

Published Papers (5 papers)

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Research

12 pages, 451 KiB  
Article
Do Firms’ Characteristics Influence Their IT Strategies? A Study on the Driving Force behind Firms’ Decisions to Appoint IT Expertise
by Ashraf Khallaf, Anis Samet and Jap Efendi
J. Risk Financial Manag. 2024, 17(10), 465; https://doi.org/10.3390/jrfm17100465 - 14 Oct 2024
Viewed by 388
Abstract
The demand for information technology expertise has grown rapidly in the last few decades, signaling firms’ commitment to integrating IT into core business strategies. Understanding the conditions under which firms appoint a chief information officer (CIO) can provide valuable insights into the evolving [...] Read more.
The demand for information technology expertise has grown rapidly in the last few decades, signaling firms’ commitment to integrating IT into core business strategies. Understanding the conditions under which firms appoint a chief information officer (CIO) can provide valuable insights into the evolving role of IT in corporate governance. This study addresses a crucial gap in the literature by exploring the determinants of a firm’s decision to hire a CIO at the top management level. The study identifies several factors that influence a firm’s decision to appoint a CIO, including the firm’s size, its level of innovation, and its prior performance. The study examines these assertions by comparing the characteristics of firms that appoint a CIO at the top management level with those of similar firms in their industries that do not have a CIO position prior to the appointment. A logistic regression model that considers CIO firms and their matched firms indicates that firms that have larger capital expenditures, higher market value, or have experienced loss are more likely to hire a new CIO. Our study provides empirical evidence on why certain firms prioritize IT leadership at the executive level. Full article
(This article belongs to the Special Issue Advances in Accounting & Auditing Research)
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31 pages, 557 KiB  
Article
Driving Venture Capital Interest: The Influence of the Big 4 Audit Firms on IPOs
by Manal Alidarous
J. Risk Financial Manag. 2024, 17(7), 292; https://doi.org/10.3390/jrfm17070292 - 9 Jul 2024
Viewed by 1103
Abstract
This paper investigated how hiring one of the Big 4 auditing firms helps initial public offering (IPO) owners attract venture capitalists’ (VCs) backing when going public to address the gap in auditing and venture capital literature. For this, the paper examined a large [...] Read more.
This paper investigated how hiring one of the Big 4 auditing firms helps initial public offering (IPO) owners attract venture capitalists’ (VCs) backing when going public to address the gap in auditing and venture capital literature. For this, the paper examined a large dataset from 1995 to 2019 consisting of 33,536 IPO firms from 22 countries with diverse socioeconomic, political, and cultural contexts. The study found that hiring Big 4 auditors increases IPO owners’ chances of recruiting VCs by up to 50%. The analysis also supports prior findings, which state that IPO owners strategically choose Big 4 audit firms to lower agency costs and send quality signals to improve openness and disclosure as well as boost VCs’ confidence in the IPO market. This research offers multiple benefits to academics, policymakers, investors, and issuers. Full article
(This article belongs to the Special Issue Advances in Accounting & Auditing Research)
26 pages, 364 KiB  
Article
Cost–Benefit Analysis of International Financial Reporting Standard and Russian Accounting Standard Integration: What Does Comparability Cost?
by Elizabeth H. Turner and Clark M. Wheatley
J. Risk Financial Manag. 2024, 17(7), 287; https://doi.org/10.3390/jrfm17070287 - 8 Jul 2024
Viewed by 695
Abstract
In Russia, firms with consolidated financial statements must produce financial statements in both RAS (Russian accounting standards) and IFRS (international financial reporting standards). Unconsolidated SMEs are only required to use RAS. Using hand-collected data from 2010–2013 (pre- and post-IFRS adoption periods), we find [...] Read more.
In Russia, firms with consolidated financial statements must produce financial statements in both RAS (Russian accounting standards) and IFRS (international financial reporting standards). Unconsolidated SMEs are only required to use RAS. Using hand-collected data from 2010–2013 (pre- and post-IFRS adoption periods), we find income measures under RAS are converging to income measures under IFRS. The quality of earnings exhibits no change under IFRS, while RAS earnings are being managed upward for firms that have adopted IFRS and downward for firms that have not adopted IFRS. The relative variation in market and book values differs more widely under IFRS when compared to RAS, implying more volatility and risk under IFRS. We attribute our findings to a monitoring effect derived from IFRS. Full article
(This article belongs to the Special Issue Advances in Accounting & Auditing Research)
11 pages, 261 KiB  
Article
Do Investment Funds Audited by the Big Four Firms Exhibit Different Performances? Evidence from Brazil
by Rodrigo Fernandes Malaquias, Dermeval Martins Borges Junior and Pablo Zambra
J. Risk Financial Manag. 2024, 17(7), 284; https://doi.org/10.3390/jrfm17070284 - 6 Jul 2024
Viewed by 974
Abstract
Investment funds manage a portfolio composed of financial instruments; therefore, their accounting reports should undergo a careful process of preparation and auditing. The main purpose of this study is to analyze the effect of being audited by a Big Four audit company on [...] Read more.
Investment funds manage a portfolio composed of financial instruments; therefore, their accounting reports should undergo a careful process of preparation and auditing. The main purpose of this study is to analyze the effect of being audited by a Big Four audit company on funds’ risk-adjusted performance. The database is composed of equity funds from the Brazilian financial market, with daily returns spanning from January 2005 to March 2023. The funds’ performance was measured based on three indicators, including the Sharpe Ratio and Jensen’s Alpha. Fama and MacBeth regressions were used to test the hypotheses. The main findings indicate that the benefits of audit quality also include a positive effect on the risk-adjusted performance of investment funds, as the coefficient of the variable “Big Four” was positive and significant based on the proxies for risk-adjusted performance. This study advances this area of research by demonstrating the effects of the type of audit on the risk-adjusted performance indicators of investment funds. Full article
(This article belongs to the Special Issue Advances in Accounting & Auditing Research)
15 pages, 270 KiB  
Article
Bank Loan Loss Provision Determinants in Non-Crisis Years: Evidence from African, European, and Asian Countries
by Peterson K. Ozili
J. Risk Financial Manag. 2024, 17(3), 115; https://doi.org/10.3390/jrfm17030115 - 12 Mar 2024
Cited by 1 | Viewed by 2278
Abstract
Loan loss provision is an important accounting accrual in the banking sector. There have been numerous debates about the determinants of loan loss provision in several contexts. This study extends the debate by investigating the determinants of bank loan loss provision in non-crisis [...] Read more.
Loan loss provision is an important accounting accrual in the banking sector. There have been numerous debates about the determinants of loan loss provision in several contexts. This study extends the debate by investigating the determinants of bank loan loss provision in non-crisis years for 28 countries from 2011 to 2018. The non-crisis years cover the periods after the global financial crisis and the periods before the COVID-19 pandemic while the countries consist of African, European, and Asian countries. Using the generalized linear model regression and the quantile regression methodologies, the results show that institutional quality is a significant determinant of bank loan loss provision, indicating that the presence of strong institutions decreases the size of bank loan loss provision in non-crisis years. In the regional analyses, it was found that economic growth is a significant determinant of bank loan loss provisions in African and Asian countries. Loan loss provision is higher in times of economic prosperity in African and Asian countries. Bank overhead cost is a significant determinant of bank loan loss provisions in Asian countries. Meanwhile, bank loan loss provision determinants are insignificant in European countries. Full article
(This article belongs to the Special Issue Advances in Accounting & Auditing Research)
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