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This document provides summaries of research papers published in the Journal of the American Taxation Association. The first paper examines the relationship between stock price incentives and earnings management using tax expense. It finds that while stock price incentives are not significantly associated with earnings management on average, firms are more likely to manage earnings using tax expense as opportunities increase. The second paper discusses the impact of corporate tax disclosure regulation and highlights the limited effectiveness of disclosure regimes. The third paper presents a field experiment conducted by the California Franchise Tax Board, showing that improving Interactive Voice Response systems can enhance tax collection efficiency. The fourth paper investigates the effect of the Tax Cuts and Jobs Act on employees' pay satisfaction, finding a greater decline in satisfaction at firms announcing bonuses compared to those that do not. These papers offer valuable insights into various aspects of taxation and have implications for policymakers and firms. [Extracted from the article]

This document is a collection of summaries of papers published in the Journal of the American Taxation Association. The summaries cover a range of topics related to taxation and its effects on various aspects of business and society. The papers explore issues such as the impact of value-added tax adoption on income tax avoidance, the influence of service messages on taxpayer compliance behavior, the relationship between tax disclosures and non-innovative corporate investment, the connection between tax avoidance and corporate social responsibility, the consequences of income tax subsidies in the restaurant industry, and the relationship between corporate social responsibility and tax avoidance. These summaries provide valuable insights for researchers, policymakers, and individuals interested in understanding the complexities of taxation and its implications. [Extracted from the article]

The article presents this journal's editorial policy and provides information on topics including the submission of manuscripts, the review process, and human subject research disclosure.

This paper calls for greater ethical standards in the peer review process. Critical analysis through the lens of the COPE Ethical Guidelines for Peer Reviewers is performed on two reviews received on different versions of a paper from two different journals. Both are relentlessly negative. Neither is executed ethically. No justifiable significant criticism is evident. Both appear influenced by confirmation bias. One is characterized by apparent misreading of both the paper and the reviewer's sources, plus failure to check criticism was valid. The rhetorical style of the other diminishes clarity, introduces ambiguity, and bewilders. It conveys overwhelming negativity with no supporting substance. This paper is the first to contribute to this theme in both the accounting and the accounting history literature. It is hoped it will encourage reviewers to be ethical, that it results in unethical reviews being more readily detected, and authors being better equipped to address reviewer comments. [ABSTRACT FROM AUTHOR]

This journal's editorial policy is presented, which includes information on topics including mission, manuscript submission and review process, and human subject research disclosure.

This introduction provides an overview to this special section and reports on the third Journal of Information Systems Conference (JISC 2018) held March 15 and 16, 2018 in Durham, NC. The conference was jointly sponsored by the AAA Accounting Information Systems (AIS) section and the Association of International Certified Professional Accountants (AICPA). This JIS research will help advance cloud computing research related to the domain of accounting information systems. The conference included seven research papers with related industry discussant feedback, three cloud industry keynote speakers, and three panels of practitioners and researchers to discuss the impact of the emergence and rapid maturing of cloud computing services. This editors' introduction outlines the major research paper topics represented in this special section, briefly introduces each paper, and highlights their main contributions. A comprehensive report on the full JISC 2018 conference is provided in the cloud commentary paper included in this special section. [ABSTRACT FROM AUTHOR]

The Journal of Information Systems (JIS) is an academic journal that publishes high-quality research on Accounting Information Systems (AIS). The journal welcomes research articles and commentaries that contribute to AIS or IS/IT-related accounting or auditing research. JIS aims to engage a broad audience, including researchers from various disciplines and professionals in accounting-related services and technology firms. The journal covers a wide range of topics, including artificial intelligence, cybersecurity, data analytics, and more. JIS follows a rigorous review process and encourages concise and nonmathematical summaries of articles to facilitate understanding for both practitioners and academics. [Extracted from the article]

The Journal of Financial Reporting (JFR) is an academic journal published by the Financial Accounting and Reporting Section of the American Accounting Association. It publishes two regular issues per year, as well as themed issues that explore new questions or advance existing research. JFR welcomes research on a wide range of financial reporting topics, including accounting standard setting, the production and dissemination of accounting information, and the analysis of financial information by decision-makers. The journal encourages innovative research and employs various methods, such as empirical archival, analytical, and experimental approaches. JFR maintains high standards for quality and execution in its publications. Manuscripts can be submitted through the Manuscript Submission and Peer Review System, and authors are responsible for disclosing any conflicts of interest. The review process involves an initial evaluation by the editor, followed by a formal review by associate editors and reviewers. JFR also accepts perspectives, discussions, replications, comments on previously published papers, and commentaries. The journal aims to provide relevant and rewarding research for all stakeholders. [Extracted from the article]

The article presents this journal's editorial policy, with information on submission of manuscripts, review process, overall policies including appeals of rejected manuscripts, conflicts of interests, and submission limits, and human subject research disclosure.

The article presents an overview of this journal's editorial policies including the journal's mission related to the topic of accounting, standards for manuscript submission, peer review processes, and conflicts of interest.

"Current Issues in Auditing" is an online journal published by the Auditing Section of the American Accounting Association. It aims to facilitate dialogue between academics and practitioners on current issues in auditing practice. The journal welcomes short, well-written papers from academics, practitioners, and regulators that address timely issues in the field. Submissions are double-blind reviewed by qualified reviewers, and the primary criteria for acceptance are addressing an auditing practice issue, presenting a new and substantive message, and effective writing. The journal also accepts commissioned papers from thought leaders in the field. The submission process follows specific guidelines, and authors are responsible for disclosing any conflicts of interest. The review process involves an initial review by the editor, double-blind review by reviewers, and revisions based on reviewer comments. The journal also has policies on publication ethics, including plagiarism. Conflicts of interest are managed to ensure objectivity in the review process. [Extracted from the article]

The article titled "Editorial Policy" outlines the purpose and focus of the journal Auditing: A Journal of Practice & Theory. The journal aims to contribute to the improvement of auditing practice and theory, including internal and external auditing and other attestation activities. The central focus of the journal is on original research papers that enhance auditing theory or methodology. The journal also includes discussions and analyses of current issues in auditing practice and research. It promotes communication between research and practice, influencing developments in auditing education, research, and practice. The article provides guidelines for manuscript submission, review process, conflict of interest, and additional information such as word limits and formatting requirements. [Extracted from the article]

Behavioral Research in Accounting is a journal that publishes original research on how accounting is influenced by individuals, organizations, and society. The journal welcomes empirical research in all areas of accounting, as well as literature reviews, methodological papers, and scale validation papers. It also encourages replications of influential behavioral articles. The journal has a rigorous review process and aims to provide prompt and fair reviews by subject matter experts. The journal also has policies in place to ensure ethical conduct and prevent conflicts of interest among editors and reviewers. [Extracted from the article]

The Journal of Information Systems (JIS) is an academic journal that publishes high-quality research on Accounting Information Systems (AIS). The journal welcomes research articles and commentaries that contribute to AIS or IS/IT-related accounting or auditing research. JIS aims to engage a broad audience, including researchers from various disciplines and professionals in accounting-related services and technology firms. The journal covers a wide range of topics, including artificial intelligence, cybersecurity, data analytics, and more. JIS follows a rigorous review process and encourages concise and clear communication of research findings. [Extracted from the article]

This paper analyzes and categorizes published research papers in three specialist accounting history journals--Accounting History, The Accounting Historians Journal, and Accounting History Review. A key objective is to highlight under-represented areas for future research. We inductively derive a categorization system, and classify over four hundred papers from 2006-2015 according to twelve categories. The results show some rather underresearched areas, namely religion and accounting education. Using statistical analysis techniques, we note similarities and differences across the three journals and suggest avenues for future researchers. [ABSTRACT FROM AUTHOR]

The editorial policy for this journal is presented, which covers information on topics including manuscript submission, review process, and appeals of rejected manuscripts. A disclosure on human subject research is also provided.

The article presents an overview of this journal's editorial policies which covers topics including manuscript submission, peer review processes, and conflicts of interest.

With companies increasingly expected to undertake potentially costly climate-response strategies, we explore the roles of management control systems (MCSs) in how companies simultaneously manage their decarbonization objectives and their financial commitments. Based on research at 19 European chemical, steel, and utility corporations, we extend the concept of "proactive/reactive" response strategies by proposing three additional decarbonization strategies: wholesale green transition, green segmentation, and engagement. Second, we highlight the recursive relationship between MCSs and these strategies. We also postulate a dynamic model of MCSs evolution in the decarbonization context, whereby engagement strategies form the foundation of green segmentation and vice versa. Third, drawing on an integrative model, we propose three antecedents to companies' response strategies relevant in this context, namely, their framing of decarbonization as an opportunity or a threat, the different perspectives on the availability of green technologies, and the different perspectives on the policy context. [ABSTRACT FROM AUTHOR]

On average, firms with patents enjoy up to 7.0 percent lower ETRs, with the most significant tax benefits accruing to multinational firms compared to domestic firms. We find that companies engaging in greater tax avoidance before the TCJA, companies subject to greater media scrutiny, and companies headquartered in Democratic states are more likely to overstate than understate initial transition tax estimates, possibly to appear as though they pay their fair share of tax. Specifically, we find that relative to unaffected U.S. firms, affected firms experience a decrease in leverage of about 7.6 percent of assets, corresponding to about $330 million per firm and $84.8 billion for the treatment sample of 257 firms. Sarah Khalil, Miles Romney, and Steven Utke Goodwill is a large and important component of firms' balance sheets, and goodwill impairments are costly to firms. [Extracted from the article]

The editor evaluates comments and recommendations of the reviewers and informs the author(s) of the decision regarding the publication of the manuscript (accept, reject, or revise/resubmit). If a conflict arises during the review process, the Editor will oversee a change in Editor or reviewers, as appropriate. When an Editor has a conflict of interest with a paper, the Editor will assign a non-conflicted ad hoc Editor to handle the paper. [Extracted from the article]

We offer this paper as a primer for accounting doctoral students and new faculty on how to discuss a paper. We believe that this topic can serve to "jump start" the engagement of students and junior faculty in developing and delivering quality discussions. We begin by emphasizing the importance and benefits of being a good discussant to both the profession and the discussant. We then outline the discussion process and provide detailed suggestions on points to consider in each phase of this process: (1) volunteering to discuss, (2) receiving the discussion assignment, (3) preparing the discussion, (4) presenting the discussion, and (5) following up with the authors after the discussion. Next, we examine data that highlight the need for additional discussant volunteers at conferences. Finally, we present possible innovations to foster high-quality discussions. This paper formalizes the ideal process typically learned through years of mentoring and conference experience. [ABSTRACT FROM AUTHOR]

Satoshi Nakamoto (2008) published a seminal paper on a promising digital currency application and proposed a distributed ledger technology (DLT) to support it. Shortly thereafter, in 2009, bitcoin and the customized DLT that supports it were established. Although the DLT described by Nakamoto (2008), which packages data into blocks that are then cryptographically chained together (i.e., "block chain," or "blockchain"), possesses features that are desirable for some business applications and/or their auditors, over a dozen years later there is not yet a widescale adoption of blockchain for business operations. This paper explores functionality, data and process integrity, and regulatory concerns as potential explanations for the lag in mainstream business and accounting adoption. We also contextualize some of the concerns that are likely to have delayed blockchain implementation by providing a framework of questions directed at both researchers and practitioners. [ABSTRACT FROM AUTHOR]

Practitioners routinely note that new staff lack documentation skills, communication skills, and strong Excel skills. Further, new staff report critical-thinking, written and oral communication, teamwork, and project management skills deserve greater emphasis in Master of Accountancy programs. The AICPA's (2014) Model Tax Curriculum suggests that active learning approaches be used to enable students to build communication, criticalthinking, and interpersonal skills. This case uses a realistic corporate tax return preparation experience to address these criticisms by focusing on four main areas: time management, communication, research, and technical skills. The case is divided into two phases. In Phase 1, students review client information, generate requests from the client for missing information, keep a log of hours spent on the project, research ambiguous issues, meet with the project ''senior'' to obtain guidance, and prepare electronic work papers. In Phase 2, students incorporate feedback from the senior's review of their work papers to make corrections, prepare a corporate tax return, and create a client letter. Student feedback about the project is positive. [ABSTRACT FROM AUTHOR]

The Journal of International Accounting Research publishes articles that aim to enhance our understanding of international accounting and reporting practices. The journal covers a wide range of topics within the field of accounting, including auditing, financial accounting, managerial accounting, systems, tax, and more. The journal accepts research using various methods, such as empirical-archival, experimental, field studies, and theoretical. Manuscripts undergo a double-blind review process, and authors are responsible for disclosing any conflicts of interest. The journal also accepts comments on previously published articles, which are subject to review before publication. [Extracted from the article]

Presents evidence that the presentation order of audit working-paper documentation affects the outcome of audit partners' going-concern decisions. Interaction of memory organization and the organization of working-paper evidence to affect audit decisions; Effects of order manipulation on the subjects' going-concern decisions; Implications of the research for audit working-paper design.

This paper introduces the review process to new researchers, describes the institutional background for reviews, and provides advice to reviewers. The objectives of a quality review are (1) to assist the editor in his/her gatekeeping role, and (2) to assist the authors in improving their work. We argue that the review process plays a critical role in the dissemination of research that ultimately provides credibility to the body of academic knowledge. This process relies on expert, anonymous reviews by established researchers (typically those who have already published in top journals on similar topics). Because reviewers are relatively scarce, and anonymous, the review process also relies on the personal ethics of reviewers. Invitations to review should only be accepted if the researcher has the skill, time, objectivity, and inclination to do a quality review. A quality review should consider the contribution, execution, and conclusions of the paper. [ABSTRACT FROM AUTHOR]