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作者：Lada, Monika; Kozarkiewicz, Alina; Haslam, Jim; Kabalska, Agnieszka; Mueller, Frank
作者单位：Warsaw School of Economics; AGH University of Krakow; Durham University; University of Jordan
摘要：The study develops theorizing of external organizational communications that entail impression management. This includes developing linkages to Goffman's work and a Goffmanian research tradition. Our approach innovatively articulates dimensions of impression management entailing the presentation of others and nuanced practices of what we term organizational altercasting (OAC). Altercasting has been conceptualized in a Goffmanian tradition. OAC, seen as implicated in more developed organization...
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作者：Daoust, Laurence; Hux, Candice T.; Zimmerman, Aleksandra B.
作者单位：Universite de Montreal; HEC Montreal; Northern Illinois University; State University System of Florida; Florida State University
摘要：Researchers have studied the entry of professionals into the public accounting field, their careers at an organization, and their exit from the field. However, they have largely overlooked the mobility of these professionals, whose careers involve firm transfers. Drawing on Bourdieu's sociology and interviews with 31 transferees and 7 non-Big 4 legacy partners, we examine the move of Big 4 professionals to non-Big 4 firms. Our findings show that transferees have an ingrained belief that a Big ...
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作者：Ahn, Sang; Hyun, Jeong-Hoon; Koga, Kentaro; Shin, Jae Yong
作者单位：University of San Francisco; Chung Ang University; Nagoya University of Commerce & Business; Seoul National University (SNU)
摘要：This study examines the association between firm performance and promotion incentives (i.e., the product of vertical pay disparity and promotion probability) in multilayer corporate tournaments using a unique data set of Korean public firms. We dissect the corporate tournament into layers and separately examine their association with firm performance while also accounting for the role of promotion probability. We find that (1) upper-layer, rather than lower-layer, tournaments are the main driv...
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作者：Ma, Zhiming; Stice, Derrald; Stice, Han; Zhang, Yue
作者单位：Peking University; University of Hong Kong; George Mason University; Central University of Finance & Economics
摘要：We examine changes in bank loan contracts after borrowers experience a nearby local newspaper closure. Compared to a sample of control firms, we find that the closure of a local newspaper leads to higher interest spreads for borrowers. This effect is more pronounced when there are fewer related lenders in the syndicate, when lenders have less prior lending experience in the local area, when the closed local newspapers are associated with increases in misconduct cases, and for institutional len...
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作者：Zhang, Xinyu
摘要：Using two experiments, I examine the effects of relative performance information (RPI) on social bonding and subsequent cooperation. In Experiment 1, participants in groups of four first complete a more or less difficult individual math task and then participate in a public goods game. I find that RPI significantly increases contributions in the public goods game when group members exhibit similar performance levels in the individual task and when the task is more difficult. Conceptually, RPI ...
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作者：Gaeremynck, Ann; Dekeyser, Simon; Bruynseels, Liesbeth; Van Peteghem, Mathijs
作者单位：KU Leuven; KU Leuven
摘要：In contrast to prior research that typically focuses on the characteristics of the audit committee (AC), we investigate how intergroup differences between the AC and the rest of the board (ROB) affect monitoring effectiveness. Drawing on group literature and the similarity attraction paradigm, we hypothesize that high intergroup differences between the AC and the ROB impede communication and information sharing. Poor fit between the AC and the ROB can lead to an us versus them mentality that r...
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作者：Chen, Ciao-Wei; Heflin, Frank; Ryu, Patrick W.; Wang, Jasmine
作者单位：University of Illinois System; University of Illinois Urbana-Champaign; University System of Georgia; University of Georgia; University of Manchester; Alliance Manchester Business School; University of Virginia
摘要：We examine the association between target firms' public non-GAAP earnings disclosures and merger and acquisition (M&A) efficiency. This research question is important, given the widespread use of non-GAAP metrics in M&A valuation and lack of evidence regarding the real effects of non-GAAP disclosure. Public non-GAAP disclosure can enhance bidders' ability to assess a target's core earnings and potential synergy, especially in the earlier stages of due diligence, and enable bidders to make bett...
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作者：Bauer, Tim D.; Hillison, Sean M.; Mokhtar, Ala
作者单位：University of Waterloo; Virginia Polytechnic Institute & State University; McMaster University
摘要：Prior research demonstrates that audit professionals encounter client incivility. We extend this research by examining whether client incivility negatively impacts auditors' judgments and whether any adverse effects are reduced when auditors use coping strategies. We first collect descriptive survey evidence revealing that client incivility toward auditors is more widespread than currently documented. Next, using an experiment, we predict and find that auditors who experience client incivility...
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作者：Cheng, Ta-Tung (Stephanie)
作者单位：University of Wyoming
摘要：In this paper, I conduct three experiments to investigate whether and how relative performance information (RPI) influences employee advice-seeking and how advice-seeking, in turn, affects employees' trust in their manager. The first experiment shows that, in a setting where the manager can provide useful advice, RPI increases advice-seeking frequency, which is marginally positively associated with trust in the manager. The second experiment indicates that RPI increases advice-seeking frequenc...
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作者：Kim, Young Hoon; Li, Yinghua; Wang, Dechun
作者单位：George Mason University; Arizona State University; Arizona State University-Tempe; Texas A&M University System; Texas A&M University College Station; Mays Business School
摘要：We examine whether audit partner individualism reduces earnings comparability in the United States. We argue that individualistic audit partners are more likely to deviate from internal working rules and allow clients more flexibility in making accounting choices, consequently decreasing their clients' earnings comparability. Using a novel partner-level measure of individualism, we find that within individual Big 4 audit firms, earnings are less comparable between a company audited by an indiv...
