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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：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：Kang, Byoung Uk; Nam, Jonathan Sangwook
作者单位：Hong Kong Polytechnic University
摘要：This study examines the informational role of local newspapers in institutional investments. Exploring local newspaper closures across US counties, we document that institutional investors significantly reduce their holdings in firms located near the closed newspapers. The post-closure decrease in institutional holdings is concentrated for non-local or non-hedge fund institutions. In contrast, institutions that are likely to possess information advantages-local institutions or hedge funds-do n...
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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...
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作者：Blaufus, Kay; Milde, Michael; Schaefer, Marcel
作者单位：Leibniz University Hannover
摘要：In three experiments, we examine how the widespread phenomenon of overwithholding affects retirement savings and how the additional option at tax time of saving retroactively for retirement affects total savings levels. Our results show that overwithholding significantly reduces retirement savings. We show that this outcome can be explained by individuals' anchoring on their take-home pay when making savings decisions and by individuals' reduced motivation to save in the presence of overwithho...
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作者：Chen, Xia; Gao, Yanmin; Huang, Rong; Yu, Yangxin
作者单位：Audencia; Shenzhen University; Thompson Rivers University; Fudan University; City University of Hong Kong
摘要：Using terrorist attacks and mass shootings as an exogenous source driving psychological changes in managerial sentiment, we explore the causal effect of managerial sentiment on firms' short-term operating decisions. Employing cost stickiness to measure short-term operating decisions on resource allocation and cost control, we find that firms located in the attacked metropolitan areas experience a significant decline in the degree of cost stickiness. We further find that the effect is more pron...
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作者：Clavijo, Nathalie; Dambrin, Claire
作者单位：heSam Universite; ESCP Business School
摘要：This paper examines how a low-skilled, gendered occupational group collectively counters representations of its contribution to organizational performance. We situate this process within the literature on counter accounts-alternative representations designed to rectify perceived harms or injustices. Our study focuses on cashiers, referred to as checkout hostesses in their organization's gendered terminology, in the highly masculine building supplies sector. Drawing on a feminist theorization o...
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作者：Balsam, Steven; Harris, Erica E.; Wong, Paul
作者单位：Pennsylvania Commonwealth System of Higher Education (PCSHE); Temple University; State University System of Florida; Florida International University; University of California System; University of California Davis
摘要：In 2008, the IRS added several schedules to Form 990, including Schedule R, related party transactions. Utilizing Schedule R, we investigate and descriptively document the existence of related parties and the types of transactions engaged in with those related parties. Then, to provide evidence of the usefulness of these disclosures, we tie into the literature on financial reporting quality. Prior research into financial reporting quality shows that donors discount program ratios when a nonpro...
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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...
