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Accounting for transparency: a framework and three applications in tax, managerial, and financial accounting


Bischof, Jannis ; Gassen, Joachim ; Rohlfing-Bastian, Anna ; Rostam-Afschar, Davud ; Sureth-Sloane, Caren


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DOI: https://doi.org/10.1007/s41471-024-00200-7
URL: https://link.springer.com/article/10.1007/s41471-0...
URN: urn:nbn:de:bsz:180-madoc-684932
Document Type: Article
Year of publication Online: 2024
Date: 2 December 2024
The title of a journal, publication series: Schmalenbach Journal of Business Research : SBUR
Volume: tba
Issue number: tba
Page range: 1-39
Place of publication: Wiesbaden
Publishing house: Springer Fachmedien
ISSN: 2366-6153
Publication language: English
Institution: Business School > Area Accounting & Taxation (Rostam-Afschar 2021-)
Business School > ABWL u. Unternehmensrechnung (Bischof 2015-)
Pre-existing license: Creative Commons Attribution 4.0 International (CC BY 4.0)
Subject: 330 Economics
Abstract: This article presents how the Collaborative Research Center TRR 266 Accounting for Transparency understands and studies transparency in organizations and markets. Starting from our transparency definition, which is rooted in a sender/receiver framework, we discuss how accounting, taxation, and their regulation affect transparency and illustrate selected economic consequences of transparency. We use three analyses to exemplify our research approach. These analyses illustrate that (i) firms use tax literacy and tax advice as substitutes in their strategies to cope with signals sent by tax regulators about complex tax regulations, (ii) trade-offs between tighter management controls and employee motivation lead firms to design hybrid work environments that facilitate information exchange within the firm, and (iii) managers’ understanding of how financial statement users benefit from firm disclosures affects the managers’ assessments of disclosure regulation. Overall we argue that transparency is context-specific, hard to achieve, and often has ambiguous consequences. We conclude by highlighting selected transparency-related questions that interdisciplinary work with a particular emphasis on institutional details can meaningfully address.




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BASE: Bischof, Jannis ; Gassen, Joachim ; Rohlfing-Bastian, Anna ; Rostam-Afschar, Davud ; Sureth-Sloane, Caren

Google Scholar: Bischof, Jannis ; Gassen, Joachim ; Rohlfing-Bastian, Anna ; Rostam-Afschar, Davud ; Sureth-Sloane, Caren

ORCID: Bischof, Jannis ; Gassen, Joachim ; Rohlfing-Bastian, Anna ; Rostam-Afschar, Davud ORCID: 0000-0002-9358-998X ; Sureth-Sloane, Caren

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