Visualization of tax avoidance and tax rate convergence

Saka, Chika; Oshika, Tomoki; Jimichi, Masayuki

doi:10.1108/medar-02-2018-0298

Cited by 10 publications

(12 citation statements)

References 57 publications

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“…In so doing, the authors suggest that paper provides an example of responding to calls for accounting to enhance welfare and speak truth (Gray et al, 2019). Specifically, Saka et al (2019) examine tax data from 148 countries over a 30 year period. By deploying interactive data visualisation tools, the authors extend prior studies to present evidence for both corporate tax avoidance and the downward convergence of tax rates.…”

Section: The Contribution Of the Articles In This Special Issuementioning

confidence: 99%

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The disruptive and transformative potential of new technologies for accounting, accountants and accountability

Marrone

Hazelton

2019

MEDAR

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Purpose This paper aims to explore the extent to which technology and disruption has been considered within the accounting literature, to introduce the five papers which compose this special issue and to provide an agenda for future research on technology and disruption. Design/methodology/approach To explore previous works on the disruptive potential of technology in accounting, the study compares topics in accounting research articles that contain variations of the term “disrupt” with those articles containing variations of the term “technology”. Based on the method first proposed in Marrone and Hammerle (2016), an entity linker application was used to extract key topics from the top 50 accounting journals, and these topics were then compared to determine the extent of thematic intersection. Findings A key finding is that accounting academic articles featuring “disruption” are rarely linked with “technology”. The concept of “disruption” has been largely synonymous with crisis, and the crises endured to date have had predominantly social or environmental causes (e.g. the GFC and natural disasters). The literature on technology has coalesced around three broad themes – creation, deployment and protection – which have not been identified as crises triggers so far. This finding underscores the importance of the papers comprising this special issue, which explore enhanced data visualisation, blockchain and social media, as well as considering how such technologies might be managed and their potential for either emancipation or enslavement. Research limitations/implications In relation to the review of prior literature, the primary limitation is that a quantitative approach was taken. Whilst this allows for a greater sample size and replication, a qualitative thematic review may reveal additional findings. The primary implication of this research and this special issue collectively is that there is much more to be done in exploring both the potential benefits and limitations of new technologies for accounting. Originality/value In relation to the review of prior literature, no previous studies have undertaken a quantitative analysis of the intersection of technology disruption in accounting research. In relation to this special issue, these papers collectively provide a multi-faceted view of how technology can and will transform the practice and potential of accounting in the years ahead. Finally, the provision of a thematic framework and research agenda will assist future researchers in exploring this dynamic and important field.

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Section: The Contribution Of the Articles In This Special Issuementioning

confidence: 99%

“…More broadly Saka et al (2019) show the potential for the new vanguard of data visualisation tools to benefit accounting research. As Saka et al (2019, p. xx) point out, visualisation "can give a new worldview, revealing unexpected patterns and trends in otherwise hidden information".…”

Section: The Contribution Of the Articles In This Special Issuementioning

confidence: 99%

The disruptive and transformative potential of new technologies for accounting, accountants and accountability

Marrone

Hazelton

2019

MEDAR

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“…In fact, accounting and taxes rely on different regulations; however, digital vehicles accelerate the updating and institutional crossing of information (Nyaribo 2016), making information more accessible and, in turn, more difficult to incur on earning management activities. For this purpose, we use deferred taxes and earning persistence following prior studies (Hanlon 2005;Blaylock et al 2012;Saka et al 2019;Koubaa and Anis 2015;Marques et al 2016;Kimouche 2022). Our evidence suggests that when the deductible temporary differences increase, leading to deferred tax assets, earnings' persistence decreases, showing that deductible temporary tax differences may be a possible mechanism of earnings management.…”

Section: Introductionmentioning

confidence: 90%

Do Taxes Still Affect Earning Persistence?

Pereira

Gomes

et al. 2023

Administrative Sciences

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While financial statements are the primary source of information about a firm, they tend to be under earnings management practices, namely to avoid paying tax. Therefore, we aim to examine whether taxes still affect earning persistence in an era of prevalent digital information. For that purpose, we use book–tax differences considering the deductible temporary differences and the taxable temporary differences. In addition, we analyze which of the two earnings components are more affected by taxes, specifically cash flow or accruals. We estimate econometric regressions using panel data to test our hypotheses. Through a sample of 421 small- and medium-sized (SME) Portuguese firms, between 2016 and 2020, we found empirical evidence that earning persistence tends to be lower when deductible temporary differences increase, while taxable temporary differences produce no statically significant effect. Furthermore, our results suggest that cash flow component increases more earning persistence than accruals. Therefore, deductible temporary difference may be an indicator of earnings management activities in these firms. These results are relevant, given the potential negative consequences of earnings management for the efficient decision making of stakeholders and even more because SMEs represent a substantial number of firms in European countries, particularly in Portugal.

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“…Tax avoidance deprives countries of revenues necessary to fund these public services. While tax avoidance has started to gain increasing traction in the accounting literature (see, for example, Addison and Mueller, 2015; Sikka, 2015; Dallyn, 2017; Saka et al , 2019) and extractive industries literature (Lauwo and Otusanya, 2014; Bourgain and Zanaj, 2020; Bertinelli et al , 2022; Ezenagu, 2021; Adebayo et al , 2021; Khan, 2019; Murphy, 2012), there has been a noticeable lack of crossover of accounting research dealing with tax avoidance in the extractive industries sector (a rare exception is Finér and Ylönen, 2017).…”

Section: Shadow and Counter Accounting In The Extractive Industriesmentioning

confidence: 99%

Accounting in and by the extractive industries: development of a conceptual framework and avenues for future research

Samkin,

Mihret,

Lemma

2024

MEDAR

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Purpose We develop a conceptual framework as a basis for thinking about the impact of extractive industries and emancipatory potential of alternative accounts. We then review selected alternative accounts literature on some contemporary issues surrounding the extractive industries and identify opportunities for accounting, auditing, and accountability research. We also provide an overview of the other contributions in this special issue. Design/methodology/approach Drawing on alternative accounts from the popular and social media as well as the alternative accounting literature, this primarily discursive paper provides a contemporary literature review of identified issues within the extractive industries highlighting potential areas for future research. The eight papers that make up the special issue are located within a conceptual framework is employed to illustrate each paper’s contribution to the field. Findings While accounting has a rich literature covering some of the issues detailed in this paper, this has not necessarily translated to the extractive industries. Few studies in accounting have got “down and dirty” so to speak and engaged directly with those impacted by companies operating in the extractive industries. Those that have, have focused on specific areas such as the Niger Delta. Although prior studies in the social governance literature have tended to focus on disclosure issues, it is questionable whether this work, while informative, has resulted in any meaningful environmental, social or governance (ESG) changes on the part of the extractive industries. Research limitations/implications The extensive extractive industries literature both from within and outside the accounting discipline makes a comprehensive review impractical. Drawing on both the accounting literature and other disciplines, this paper identifies areas that warrant further investigation through alternative accounts. Originality/value This paper and other contributions to this special issue provide a basis and an agenda for accounting scholars seeking to undertake interdisciplinary research into the extractive industries.

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Visualization of tax avoidance and tax rate convergence

Cited by 10 publications

References 57 publications

The disruptive and transformative potential of new technologies for accounting, accountants and accountability

The disruptive and transformative potential of new technologies for accounting, accountants and accountability

Do Taxes Still Affect Earning Persistence?

Accounting in and by the extractive industries: development of a conceptual framework and avenues for future research

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