Journal of Accounting Literature: Volume 45 Issue 3

Book-tax conformity and the demand for auditor-provided tax services: European evidence

Xuan Sean Sun, Ahsan Habib, Daifei Troy Yao

This study aims to examine the impact of different levels of required book-tax conformity (BTC) on audit clients' demand for auditor-provided tax services (APTS). In addition, the…

Are environmental lawsuits related to the cost of bank loans?

Grant Richardson, Ivan Obaydin, Pamela Fae Kent

Considering the importance of environmental lawsuits in the capital market specifically and society more generally, the authors examine whether environmental lawsuits are related…

Complements, substitutes or neither? A review of the relation between corporate social responsibility and corporate tax avoidance

Shannon Jemiolo, Curtis Farnsel

This review analyzes the existing theoretical and empirical research on the relation between corporate taxation and corporate social responsibility (CSR). By synthesizing the…

Corporate social responsibility and abnormal executive compensation

Jonghan Park, Tianming Zhang, Spencer Pierce, Yonghong Jia

The authors examine the association between corporate social responsibility (CSR) and abnormal executive compensation. The authors hypothesize that socially responsible firms are…

Financial innovation in the uranium mining sector: analysis of an exchange-traded fund and its impact on trading characteristics of uranium stocks

James Bentley, Zhangxin (Frank) Liu

The purpose of this study is to examine the impact of a recent innovation in the uranium market, the Global X Uranium Exchange-Traded Fund (URA), on the trading characteristics of…

The isomorphism of educational providers in the New Zealand tertiary market

Jenny Jing Wang

The purpose of this paper is to explain how aspects of institutional theory can be used to explain how tertiary educational providers must necessarily adopt the same features…

The nested and spillover effects of institutional environment on reporting standard convergence: a multilevel approach and an agglomeration economy perspective

June Cao

The objective of this study is to examine how the heterogeneity of the institutional environments within a single country influences International Financial Reporting Standards…