Regulatory mandates and responses to uncomfortable knowledge: The case of country-by-country reporting in the extractive sector

Baudot, Lisa; Cooper, David J.

doi:10.1016/j.aos.2021.101308

Cited by 23 publications

(24 citation statements)

References 113 publications

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“…This shows that the better the understanding and implementation of regulations in the financial management of the Village Fund, the better the implementation of the accountability report on the performance of village government agencies (Riyanto, 2016). This research is in line with (Baudot & Cooper, 2021;Dura, 2016;Rabb & Muchlis, 2016). b) Regulation has a significant positive effect on the Performance Accountability of Village Government Agencies in managing village funds.…”

Section: Resultssupporting

confidence: 90%

“…This shows that the better the understanding and implementation of regulations in the financial management of Village Funds, the Accountability of Performance of Village Government Agencies in managing village funds are getting better and better (Riyanto, 2016). This research is in line with (Baudot & Cooper, 2021;Dura, 2016;Rabb & Muchlis, 2016). c) The Performance Accountability System of Government Agencies has no significant effect on the Performance Accountability Report of village government agencies in managing village funds.…”

Section: Resultssupporting

confidence: 90%

“…An understanding of village fund management regulations shows that the accountability of the performance of village government agencies is good (Baudot & Cooper, 2021;Salindeho et al, 2017;Agoraki et al, 2011). Regulation of the Minister of Villages for Development of Disadvantaged Regions and Transmigration of the Republic of Indonesia Number 11 of 2019 concerning Priority for the Use of Village Funds in 2020 that the Priority Program of Village Funds is the use of Village Funds as public funds compiled based on the principles of priority needs, justice, village authority, focus, participatory, self-management, and based on village resources (Frayudha, 2016;Gimon et al, 2018;Hendrawati et al, 2018;Kurrohman, 2015;Hirnissa & Zariyawati, 2017;Makalalag, et al, 2017).…”

Section: Introductionmentioning

confidence: 99%

“…Regulation of the Minister of Villages for Development of Disadvantaged Regions and Transmigration of the Republic of Indonesia Number 11 of 2019 concerning Priority for the Use of Village Funds in 2020 that the Priority Program of Village Funds is the use of Village Funds as public funds compiled based on the principles of priority needs, justice, village authority, focus, participatory, self-management, and based on village resources (Frayudha, 2016;Gimon et al, 2018;Hendrawati et al, 2018;Kurrohman, 2015;Hirnissa & Zariyawati, 2017;Makalalag, et al, 2017). A better understanding of priority programs in the financial management of village funds will show a good direction in the implementation of government agency performance accountability (Baudot & Cooper, 2021;Muljo et al, 2014;Dewi Gayatri, 2019). IRJMIS ISSN: 2395-7492  Wahyuandari, W., Ratnawati, T., & Riyadi, S. (2022).…”

Section: Introductionmentioning

confidence: 99%

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effect of regulation, accountability systems, accounting principles, priority programs on performance accountability and performance reporting moderates of good financial governance of village

Wahyuandari

Ratnawati

Riyadi

2022

irjmis

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Research to prove, analyze and interpret the Effect of Regulation, Accountability System, Accounting Principles, Priority Programs on Performance Accountability, and Performance Reports in Village Fund Management with Moderate Variables Good Financial Governance (GFG) Village. This study uses a quantitative approach by collecting data through a survey of village heads who receive village funds. This study uses an explanatory approach by testing some hypotheses. The study population was in all villages receiving village funds in Tulungagung Regency in 2021. The number of samples was determined using the Slovin formula with a tolerance of 5% as many as 156 respondents. Sampling was done using Random Sampling, while the data analysis technique used Partial Least Square. Regulation, work accountability, accounting principles partially have a significant effect on performance Reports. Priority Programs have a significant effect on Performance AccountabilityandGFG can strengthen the relationship between the Village Fund Accounting Principles and the performance report.

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Section: Resultssupporting

confidence: 90%

Section: Resultssupporting

confidence: 90%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

effect of regulation, accountability systems, accounting principles, priority programs on performance accountability and performance reporting moderates of good financial governance of village

Wahyuandari

Ratnawati

Riyadi

2022

irjmis

View full text Add to dashboard Cite

show abstract

“…Given these high stakes, transfer pricing is marked by substantial conflict, between corporate managers inside firms (Eccles, 1985), between corporations and states (Armstrong, 1998), and between states (Rixen, 2008). Thus transfer pricing has been subject to significant scrutiny on ethical and political grounds (Armstrong, 1998;Borkowski, 2005;Hansen et al, 1992;Mehafdi, 2000;Ylönen & Teivainen, 2017), increasingly so in recent years, where transfer pricing has become the subject of unprecedented regulatory initiative (Baudot & Cooper, 2021;R. C. Christensen & Seabrooke, 2022;Rogers & Oats, 2021).…”

Section: Transfer Pricing In Contextmentioning

confidence: 99%

Transnational Infrastructural Power of Professional Service Firms

Christensen¹

2022

Preprint

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Recent work has emphasized how global professional service firms exercise power over and through transnational institutions to shape economic globalization. Responding to calls for further research on these dynamics, this paper argues that global professional service firms, in particular the Big Four (Deloitte, EY, KPMG and PwC), exercise power in the global economy by commanding transnational infrastructures of expertise that provide stability and order to globalization, and which form a critical resource that other actors – namely corporations and regulators – depend on to act. Through a combination of qualitative interviews, participant observation and career analysis, the paper studies how global professional service firms control the transnational domain of transfer pricing. I find that such control relies on command over key expert pathways and career experiences required for recognised transfer pricing actors and practices. This power in turn enables global professional service firms to resist political and professional challenges, providing professional discretion to entrench their preferred logics of economic globalization, and ultimately determine the levels and locations of corporate taxes.

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Extending the boundaries of financial reporting in the extractive industries: Insights from bibliometric analysis

Centorrino,

Naciti,

Rupo

2024

Corp Soc Responsibility Env

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Financial reporting in extractive industries (EIs) is a crucial function that warrants further attention in the literature. Previous studies have identified several issues related to financial reporting quality, its impact on stock prices, and the relationship between financial reporting and corporate governance. However, significant gaps remain in understanding the impact of the extractive industry's unique characteristics and the role of regulators in enhancing financial reporting practices. This study aims to illuminate the research trajectory affecting extractive firms by describing the state‐of‐the‐art regarding related accounting standards through a mapping of currently accessible studies. To achieve this, we applied a bibliometric analysis methodology. Bibliometric techniques provide a quantitative approach for objectively assessing literature, offering a comprehensive overview of influential authors, journals, themes, and countries within a specific research field. This approach also facilitates the identification of research trends and the prediction of future developments. The study highlights the growing demand for sustainability reports as the primary formalized means for companies to disclose their sustainable development efforts. Research on sustainability reporting in the mining sector underscores the importance of integrated sustainability reporting, with a focus on understanding the evolution and advancement of reporting methodologies across all dimensions of corporate social responsibility.

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Regulatory mandates and responses to uncomfortable knowledge: The case of country-by-country reporting in the extractive sector

Cited by 23 publications

References 113 publications

effect of regulation, accountability systems, accounting principles, priority programs on performance accountability and performance reporting moderates of good financial governance of village

effect of regulation, accountability systems, accounting principles, priority programs on performance accountability and performance reporting moderates of good financial governance of village

Transnational Infrastructural Power of Professional Service Firms

Extending the boundaries of financial reporting in the extractive industries: Insights from bibliometric analysis

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