{"id":4459,"date":"2026-04-05T16:03:08","date_gmt":"2026-04-05T16:03:08","guid":{"rendered":"https:\/\/abpi.uk\/?page_id=4459"},"modified":"2026-04-05T16:14:22","modified_gmt":"2026-04-05T16:14:22","slug":"april-2026","status":"publish","type":"page","link":"https:\/\/abpi.uk\/index.php\/april-2026\/","title":{"rendered":"APRIL-2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"4459\" class=\"elementor elementor-4459\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5a28f77 e-flex e-con-boxed e-con e-parent\" data-id=\"5a28f77\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ab0b39a exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-spacer\" data-id=\"ab0b39a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 26-05-2024 *\/\n.elementor-column .elementor-spacer-inner{height:var(--spacer-size)}.e-con{--container-widget-width:100%}.e-con-inner>.elementor-widget-spacer,.e-con>.elementor-widget-spacer{width:var(--container-widget-width,var(--spacer-size));--align-self:var(--container-widget-align-self,initial);--flex-shrink:0}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container,.e-con>.elementor-widget-spacer>.elementor-widget-container{height:100%;width:100%}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer{height:100%}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner{height:var(--container-widget-height,var(--spacer-size))}.e-con-inner>.elementor-widget-spacer.elementor-widget-empty,.e-con>.elementor-widget-spacer.elementor-widget-empty{position:relative;min-height:22px;min-width:22px}.e-con-inner>.elementor-widget-spacer.elementor-widget-empty .elementor-widget-empty-icon,.e-con>.elementor-widget-spacer.elementor-widget-empty .elementor-widget-empty-icon{position:absolute;top:0;bottom:0;left:0;right:0;margin:auto;padding:0;width:22px;height:22px}<\/style>\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f8e3f5f e-flex e-con-boxed e-con e-parent\" data-id=\"f8e3f5f\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f32f767 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"f32f767\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 26-05-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-medium\">April 2026 Volume 42 Issue 04<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d231d31 e-flex e-con-boxed e-con e-parent\" data-id=\"d231d31\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b51121a exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"b51121a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 26-05-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>1. PROFESSIONAL ETHICS DILEMMA: THE ROLE OF CPA FIRMS IN M&amp;A ACTIVITIES<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c37a437 e-flex e-con-boxed e-con e-parent\" data-id=\"c37a437\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-20de128 elementor-widget__width-initial exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-htmega-toggle-addons\" data-id=\"20de128\" data-element_type=\"widget\" data-widget_type=\"htmega-toggle-addons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t            <div class=\"htmega-toggle-area\" >\n                \n                <div class=\"htmega-toggle-content-20de128\" style=\"display: none;\">\n                    <div class=\"htmega_custom_content\"><p><em>Authors:\u00a0LIYAN WANG1, JIDONG ZHANG2 and JING HAN3<\/em><\/p><p><strong>Abstract<\/strong><\/p><p>This study investigates the role of accountants in merger and acquisition (M&amp;A) transactions, focusing on acquirers' and targets' decisions to hire accountants, joint engagements with the same accountant, and the influence of high-quality CPA firms. The findings indicate that acquirers are more likely to hire accountants for larger deals, and such engagement is positively correlated with post-merger value. However, the quality of the accounting firm does not significantly impact this outcome. However, when target firms hire accountants, post-merger value tends to decrease, and this negative effect is greater when the accountant is from a Big 4 firm. Furthermore, when both the acquirer and target engage the same accountant, it is associated with lower post-merger value, and this negative effect is particularly significant when the shared accountant is from a Big 4 firm. Our descriptive evidence also highlights an interdependence in accountants' hiring decisions: targets are more likely to engage accountants if acquirers do not. When acquirers do hire accountants, targets have a strong preference for Big 4 firms. Our findings have significant implications for studies on M&amp;A and professional ethics.<\/p><p><strong>Keywords:<\/strong> The Role of CPA Firm, M&amp;A, the Same Accountants, Due Diligence Care, Professional Ethics.<\/p><p><a href=\"https:\/\/abpi.uk\/wp-content\/uploads\/2026\/04\/26V420401.pdf\" target=\"_blank\" rel=\"noopener\"><strong><span style=\"color: #ff0000\">Download PDF<\/span><\/strong><\/a><\/p><\/div>                <\/div>\n\n                <div class=\"htmega-toggle-button\">\n                    <a href=\"#\" class=\"togglebutton-20de128 normal_btn\">Preview Abstract<i aria-hidden=\"true\" class=\"fas fa-chevron-circle-down\"><\/i><\/a><a href=\"#\" class=\"togglebutton-20de128 opened_btn\">Close<i aria-hidden=\"true\" class=\"fas fa-chevron-circle-up\"><\/i><\/a>                <\/div>\n\n            <\/div>\n\n            <script>\n                jQuery(document).ready(function($) {\n                    'use strict';\n                    $(\".togglebutton-20de128\").on('click', function(){\n                        $(\".htmega-toggle-content-20de128\").slideToggle('slow');\n                        $(this).removeAttr(\"href\");\n                        $(this).parent().toggleClass(\"open\");\n                    });\n                });\n            <\/script>\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>April 2026 Volume 42 Issue 04 1. PROFESSIONAL ETHICS DILEMMA: THE ROLE OF CPA FIRMS IN M&amp;A ACTIVITIES Authors:\u00a0LIYAN WANG1, JIDONG ZHANG2 and JING HAN3 Abstract This study investigates the role of accountants in merger and acquisition (M&amp;A) transactions, focusing on acquirers&#8217; and targets&#8217; decisions to hire accountants, joint engagements with the same accountant, and&hellip; <a class=\"more-link\" href=\"https:\/\/abpi.uk\/index.php\/april-2026\/\">Continue reading <span class=\"screen-reader-text\">APRIL-2026<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-4459","page","type-page","status-publish","hentry","entry"],"_links":{"self":[{"href":"https:\/\/abpi.uk\/index.php\/wp-json\/wp\/v2\/pages\/4459","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/abpi.uk\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/abpi.uk\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/abpi.uk\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/abpi.uk\/index.php\/wp-json\/wp\/v2\/comments?post=4459"}],"version-history":[{"count":13,"href":"https:\/\/abpi.uk\/index.php\/wp-json\/wp\/v2\/pages\/4459\/revisions"}],"predecessor-version":[{"id":4477,"href":"https:\/\/abpi.uk\/index.php\/wp-json\/wp\/v2\/pages\/4459\/revisions\/4477"}],"wp:attachment":[{"href":"https:\/\/abpi.uk\/index.php\/wp-json\/wp\/v2\/media?parent=4459"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}