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• How workplace identities and team management practices affect distributed team auditors' willingness to speak up AI翻译
  作者：Proell, Chad A.; Ricci, Michael A.; Trotman, Ken T.; Zhou, Yuepin (Daniel)
  作者单位：University of North Texas System; University of North Texas Denton; State University System of Florida; University of Florida; University of New South Wales Sydney; University of Illinois System; University of Illinois Urbana-Champaign
  摘要：Distributed, rather than co-located, teams increasingly perform audit work, raising regulator concerns that distributed team communication issues may affect audit quality. We investigate upward communication (i.e., raising issues to supervisors), a key communication dimension related to audit quality. In Study 1, we survey 69 senior auditors to establish that distributed team upward communication suffers. Furthermore, distributed team auditors identify less with their teams and struggle to kno...
• Auditor judgment in the fourth industrial revolution AI翻译
  作者：Samiolo, Rita; Spence, Crawford; Toh, Dorothy
  作者单位：University of London; King's College London; University of London; University College London
  摘要：Discourse proclaiming the advent of a fourth industrial revolution predicts significant disruption to various work domains in the near future. Auditing is one of the domains where bold claims about the potential of technology are being made, with technology expected to augment auditors' judgments and, in time, possibly automate them. Drawing on 44 in-depth interviews with auditors, regulators, and emergent artificial intelligence software providers, we question the prevailing narrative around ...
• The effect of shareholder scrutiny on corporate tax behavior: Evidence from shareholder tax litigation AI翻译
  作者：Donelson, Dain C.; Glenn, Jennifer L.; Mcguire, Sean T.; Yust, Christopher G.
  作者单位：University of Iowa; University System of Ohio; Ohio State University; Texas A&M University System; Texas A&M University College Station
  摘要：This study examines the effect of shareholder scrutiny of corporate tax avoidance behavior and its related financial reporting. Specifically, we explore the factors associated with shareholder tax litigation and its effect on the future tax behavior of the sued firm and its peers. We find that sued firms have lower cash and GAAP effective tax rates (ETRs) and engage in extreme tax avoidance before litigation. After litigation, they decrease tax avoidance activities, relative to matched control...
• The bullwhip effect, demand uncertainty, and cost structure AI翻译
  作者：Chen, Clara Xiaoling; Liang, Jing; Yang, Shilei; Zhu, Jing
  作者单位：University of Illinois System; University of Illinois Urbana-Champaign; Chengdu University of Technology; Southwestern University of Finance & Economics - China; Southwestern University of Finance & Economics - China
  摘要：The firm-level bullwhip effect is the amplification of demand uncertainty along a supply chain-that is, fluctuations in production (for manufacturing firms) or purchases from suppliers (for retailers or wholesalers) in a firm tend to be greater than its demand fluctuations. We predict that the bullwhip ratio (a proxy for the bullwhip effect) amplifies the relation between demand uncertainty and cost structure. We expect this amplifying effect because the bullwhip ratio determines the extent to...