Association between having a CA(SA) as CEO and accruals quality

Mey, Elizabeth; Klerk, Marna De

doi:10.1108/medar-09-2014-0056

Cited by 5 publications

(3 citation statements)

References 49 publications

(134 reference statements)

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“…In addition, board characteristics can be examined as a determinant of IR (Mey and de Klerk, 2015 whether firms that practise IR attract more of the signatories of these responsible investor codes, or alternatively whether these signatories (investors) increase pressure on the firms they invest in to practise high quality IR.…”

Section: Agenda For Future Researchmentioning

confidence: 99%

Integrated reporting: background, measurement issues, approaches and an agenda for future research

Villiers

Venter

Hsiao

2016

Accounting & Finance

287

283

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Section: Agenda For Future Researchmentioning

confidence: 99%

Integrated reporting: background, measurement issues, approaches and an agenda for future research

Villiers

Venter

Hsiao

2016

Accounting & Finance

287

283

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“…22 Dyreng et al 7 traced a specific person's trajectory as a CEO between different companies and report that similar corporate tax avoidance patterns follow the move. In addition, De Klerk and Mey 23 found that companies with a CA appointed as CEO, are associated with less earnings management, possibly suggesting that CAs are less aggressive in this regard.…”

Section: Literature Review and Development Of Hypothesesmentioning

confidence: 99%

Corporate tax avoidance: Is South African society negatively affected by chartered accountant CEOs?

Van der Spuy,

De Jager

2023

S. Afr. J. Sci.

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Corporate tax avoidance can impede governments’ spending towards social and economic initiatives that can increase infrastructure development, economic growth, and equality, and reduce poverty. Yet, why some companies avoid more tax than others is not adequately understood, and, in particular, research regarding the influence of CEO-characteristics on tax avoidance, is lacking. This study is an empirical investigation into the influence of a CEO’s tax knowledge and tax awareness, construed as a ‘CEO effect’, on corporate tax avoidance, using data from the 112 largest listed companies on the Johannesburg Securities Exchange between 2004 and 2018. We found that the CEO effect, not measured before, does not have an observable influence on the level of corporate tax avoidance. This finding assuages possible concerns that chartered accountants, and particularly chartered accountants in the top leadership positions in large companies, are more shareholder oriented, to the detriment of the interests of society, as suggested in the literature.

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“…Research that may be relevant to the accounting profession includes those that investigated into whistle-blowing in the audit profession (Soni et al 2015), relationship between accountants and small businesses (Stone 2015), and suggested the need to develop education regarding non-financial performance and assurance (Ackers 2015). For investors, there have been suggestions for improvements in investment analysis methods (Liu 2016), and indication of factors to consider for in the appointment of a CEO (Mey & de Klerk 2015).…”

Section: Accounting Education (Ed)mentioning

confidence: 99%

A review of accounting research in internationalising journals in the South African region

Villiers

Hsiao

2017

SAJEMS

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Background: This study analyses the accounting research articles published by South African journals.Aim and setting: A review of accounting research in internationalising journals in the South African region that publish accounting research.Methods: The characteristics of accounting articles were analysed. Five journals were analysed, including the four internationalising journals, Investment Analysts Journal, Meditari Accountancy Research, South African Journal of Business Management, and South African Journal of Economic and Management Sciences and one local journal, South African Journal of Accounting Research (SAJAR).Results: The findings of this study will be of interest to journal editors, authors who would like their research to make an impact and be cited, as well as university research administrators and government higher education policy-makers.Conclusion: The analyses show that many of the highly cited articles have been published recently, boding well for the citation statistics of these journals in future and indicating some success in their efforts to internationalise. The citations of SAJAR lag behind the citations of the internationalising journals. Each journal publishes articles that cover different subject area(s). Within accounting research, accounting education and social and environmental accounting are popular areas of research, whereas taxation; the public sector; and management accounting are not well represented among published articles during 2015–2016 in these five journals. About half of all accounting articles claim their insights will contribute to the accounting literature, with much smaller percentages claiming to contribute to management, policy-making and practice. The most prolific authors and most prominent universities to some extent follow the most popular subject areas, with a social and environmental researcher, Warren Maroun, featuring strongly, and his university, the University of the Witwatersrand, being prominent. Large proportions of authors of 2015–2016 articles are from outside of Africa, speaking to the success of the internationalisation efforts of the internationalising journals, whereas SAJAR mostly publishes articles by African authors.

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Association between having a CA(SA) as CEO and accruals quality

Cited by 5 publications

References 49 publications

Integrated reporting: background, measurement issues, approaches and an agenda for future research

Integrated reporting: background, measurement issues, approaches and an agenda for future research

Corporate tax avoidance: Is South African society negatively affected by chartered accountant CEOs?

A review of accounting research in internationalising journals in the South African region

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