The Quality Effect of Auditing on Tax Compliance: Evidence from Tunisian Context

Taxation is the subject of complex and evolving regulations. it has become one of the major concerns of any business to better manage its finance, the responsible for corporate governance give an importance to the fiscal in the strategy and management of the company. In recent years, the importance of taxation in the financial and accounting environment is motivated to study the impact of control and transparency of infomation affected by audit quality. We study a sample of 19 companies between 2013 and 2017, the result shows that audit quality improves tax compliance in the Tunisian context while measuring tax evasion by the difference between the statutory tax rate and the effective tax rate. This study finds that tax evasion in Tunisian firms may have decreased with better audit quality.

Financial accounting measurement model based on numerical analysis of rigid normal differential equation and rigid generalised functional equation

In order to solve the problems of financial accounting measurement quickly and accurately, this paper starts the analysis from the perspective of mathematics and finance and establishes the differential equation and the generalised functional equation for the related numerical analysis through mathematical knowledge. The results show that the limit and integral of rigid differential equation and the rigid generalised functional equation can improve their role and status in the financial accounting measurement environment so that they can be more widely used in the financial accounting measurement environment and promote the development of the financial accounting environment.

The strategic governance of the digital accounting environment: insights from virtual museums

Purpose This paper aims to investigate the strategic governance of the digital transformation of the accounting environment in cultural organizations, with a specific focus on practices of social responsibility and stakeholder engagement in virtual museums. Design/Methodology/Approach By adopting a multiple case study approach, this study investigated five Italian virtual museums and their digitalization processes. Data were collected and triangulated from multiple sources, including documentary analysis and semi-structured interviews with 16 key informants. Findings Considering the digitalization of the accounting environment as a paradigmatic change, the authors identify three key transitions for its strategic governance: from the static, technical and physical to the relational, emotional and digital; from bureaucratic managerialism to value cocreation; and from traditional CSR to integrated external engagement. Moreover, the authors found that social responsibility and stakeholder engagement practices are used in a limited way, and that the use of social media appears to be increasingly important and to be carried out through an emergent rather than a deliberate strategy. Research Limitations/Implications The paper draws from a limited sample of case studies in one country and is based on exploratory research. This paper calls for more comparative studies using a longitudinal approach to investigate the impacts of digitalization on the accounting environment of cultural organizations. Originality/Value This study is one of the few studies concentrating on the effects of digitalization on the accounting environment of cultural organizations.

Four research pathways for understanding the role of smart technologies in accounting

Purpose This paper aims to study the role of smart technologies (e.g., artificial intelligence, Internet of Things, blockchain and analytics, among others) in the accounting environment (AE). In this context, the nuances of innovation generated by such technologies allow for tracing the merging trends in accounting research. Design/methodology/approach This paper uses an integrated qualitative methodology composed of structured literature analysis and systematic literature analysis to study scientific papers published and stored in prominent databases from 2000 to 2020. This paper collected a data set sharing topics related to smart technologies and innovation in the AE. Findings The primary findings reveal four research paths of innovation, impact, implication and intelligence in accounting research as follows: smart technologies as innovations to be managed; smart technologies as impacting tools affecting the AE in certain circumstances; smart technologies as a source generating relevant implications; and smart technologies as factors requiring new and updated knowledge, skills and abilities of actors. Originality/value The joint investigation of the AE and smart technologies poses a milestone for future academic and professional accounting research. This paper proposes a new framework (SMATECHacc Framework) consisting of four pathways research that can be used by future researchers to consider and construct their own research designs.

INFLUENCE OF INFORMATION ABOUT NATURAL UNCERTAINTY AS A RISK ACCOUNTING ENVIRONMENT IN GAMES WITH NATURE IN THE PROCESS OF MAKING ENTREPRENEURIAL DECISIONS

The article examines high technologies as an opportunity to smooth out the structural imbalances of the economy in terms of identifying the probabilistic nature of their use and implementation in the form of games with natural uncertainty.

A Study of the Structural changes in the accounting environment as an introduction to the Practice of creative accounting

This study aims to address the structural changes in the internal and external accounting environment and its role in creative accounting practices. The study problem has been represented in the structural changes of the accounting environmental factors that control the behavior and the profession ethics. The anomaly it causes is exploited as an entry point for creative accounting practices. The study has found a relationship between the structural changes in the accounting environment and the creative accounting practices. Chi square statistic reported is28.27 with 28 digress of freedom accompanied by a probability of 0.55 which means a relationship is available. The study recommends the necessity of becoming accustomed to the changes in the accounting environment so as not to affect negatively the accounting practices. In addition, attention has to be paid to the awareness of the risks of creative accounting practices and the commitment to the acknowledged accounting practices.

Synopsis of the Accounting Research in Hellas

The scope of this paper is to provide a synopsis of the accounting research in the Hellenic corporate environment. In addition, we will examine the quality of audit in publicly listed companies, as prescribed by the term “audit gap”; this term specifies and characterizes the growing public concern regarding the audit report credibility and efficiency.These two topics (Hellenic accounting and auditing environment) have been isolated and examined from the previous researchers in depth; however, the novel think of this study is that it examines this “audit gap”, which is the gap between the expectations the public has from the auditors and what auditors actually do in their reports (Caramanis, 2008). This research is useful for capital market and audit authorities as they should focus more on improving audit work and preparing accounting and auditing standards that prevent earnings management. However, our study has the limitation that it examined the capital market, audit and accounting environment of a single country, i.e. Hellas/Greece.

XBRL and Smart Technologies

Today, companies manage increasing amounts of data. Companies that want to manage their data better must also adapt their information and reporting system to the current scenario of intelligent technologies. The market requires companies to have a financial communication that allows immediate comparison between the efficiency of reading the data and the effectiveness of the form in which they are presented. The information that the market requires is not only quantitative and temporal, but solutions that help speed up the extrapolation of the most strategic information to support business strategies. XBRL appeared in the beginning of the 21st century, and it represents one of the most important technological innovations in financial statement. On the basis of these premises, the idea of this work was born with which the authors analyze the importance of XBRL in the accounting environment of companies. The results of the study conducted allow us to conclude that XBRL can improve the quality of information of companies and at the same time can influence the choices of stakeholders.