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作者：Romi, Andrea M.; Carrasco, Heather; Camors, Casey A.; Masselli, John J.
作者单位：Texas Tech University System; Texas Tech University; Mississippi State University
摘要：While prior accounting research documents normalizing strategies within the accounting profession and in instances of accounting adoption, the potential of accounting itself as a strategic tool toward normalizing that which is considered socially abnormal (i.e., dirty) remains an important and unexamined area of inquiry. In this study, we conduct in-depth interviews to examine the role accounting plays in the development of the US cannabis industry (CI) as it transitions from the illicit marke...
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作者：Waddoups, Nathan
作者单位：University of Denver
摘要：How employees mentally break up or segment time likely influences key performance behaviors. Thus, it is important to understand how features of the work environment influence the mental time segments employees create. Consistent with my predictions, I provide evidence across four experiments that feedback systems can alter the way employees segment their work time-a process that I refer to as feedback-driven time segmenting. Consistent with the theory of feedback-driven time segmenting, the e...
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作者：Helikum, Lukas J.; Tan, Hun-Tong; Xu, Tu
作者单位：New Jersey City University; Nanyang Technological University; Renmin University of China
摘要：We conduct two experiments to investigate the joint effect of two justification factors of earnings management-namely, attribution for the firm's underperformance and benefits accruing to other employees from inflating reported earnings. This investigation is important because prior research examines the effects of individual justification factors, whereas real-world settings entail more complexity involving multiple justification factors. In Experiment 1, we predict and find that managers are...
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作者：Francis, Jere R.; Golshan, Nargess; Hallman, Nicholas J.
作者单位：Maastricht University; University of Kentucky; University of Texas System; University of Texas Austin
摘要：We examine how audit partners' geographic proximity to clients affects audit quality. We use hand-collected data to show that approximately half of audit partners are assigned to clients headquartered more than 100 km away from the partners' home locations. Few of these partners relocate after receiving their assignments and, as a result, more than one-third of clients are audited by partners who must commute long distances to visit the client in person. We explore this phenomenon by first mod...
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作者：Feng, Mei; Li, Chan; Raghunandan, K.; Sun, Lili
作者单位：Pennsylvania Commonwealth System of Higher Education (PCSHE); University of Pittsburgh; University of Kansas; State University System of Florida; Florida International University; University of North Texas System; University of North Texas Denton
摘要：After restating their financial statements, companies may voluntarily restate their previously issued internal control (IC) reports for the financial statement (FS) misstatement periods, changing them from effective to ineffective. This paper examines the determinants and consequences of IC restatements, which have been of concern to financial statement users. When announcing these IC restatements, companies often provide a detailed explanation of the IC problems and a discussion of their plan...
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作者：Plante, Maude; Maire, Sarah; Pucci, Richard
作者单位：Laval University; IESEG School of Management; Monash University; Centre National de la Recherche Scientifique (CNRS); CNRS - Institute for Humanities & Social Sciences (INSHS); Universite de Lille; IESEG School of Management
摘要：This article explores how valuers construct value opinions. Although some implications of out-sourcing valuation to valuers for accounting purposes have been highlighted in the literature, we add a valuer perspective complementing the accountant's standpoint in order to obtain a fuller picture of these ramifications. Drawing on 62 interviews, we study the role of judgment in valuation and find that judgment is largely tied with the sensemaking of valuers. By examining the valuation activities ...
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作者：Li, Ningzhong; Shevlin, Terry; Zhang, Weining
作者单位：University of Texas System; University of Texas Dallas; University of California System; University of California Irvine
摘要：While managers' career concerns have been shown to be influential in shaping their decisions, there is little evidence of the impact such concerns may have on managers' tax avoidance incentives. This study examines the causal effect of managers' career concerns on tax avoidance using the staggered recognition by state courts of the inevitable disclosure doctrine (IDD), a trade secret protection doctrine that places greater restrictions on managers from joining or forming a rival company. We ar...
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作者：Tillema, Sandra; Trapp, Rouven; Van Veen-Dirks, Paula
作者单位：University of Groningen; Ulm University
摘要：This study uses a resilience perspective to examine the opportunities and challenges that management accountants may experience when they are given a role as a business partner in risk management. Drawing on insights from an in-depth case study in a large European bank, our study sheds light on management accountants' responses to a change from a compliance-oriented role to a business partner role. In the bank studied, part of the management accountants' new role was to balance various perform...
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作者：Hayne, Christie
作者单位：University of Illinois System; University of Illinois Urbana-Champaign
摘要：This study investigates whether and how organizations change their use of management accounting during crisis. The study is important because organizations regularly face significant challenges such as crisis during which the role of management accounting is not well understood. Based on interviews and observation in five private sector organizations and one in the public sector, I find that executives in organizations facing crisis due to a discontinuous and unpredictable environmental change...
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作者：Jeong-Hoon Hyun; Matejka, Michal; Oh, Peter (Seung Hwan); Ahn, Tae Sik
作者单位：NEOMA Business School; Arizona State University; Arizona State University-Tempe; McGill University; Seoul National University (SNU)
摘要：Performance evaluations are typically based on a formula that specifies in advance all performance measures, their relative incentive weights, and targets to be met. However, beginning-of-year performance targets can become outdated due to unforeseen events that call for ex post adjustments to formula-based incentive plans to restore incentives. We discuss three types of ex post incentive plan adjustments-end-of-year subjective performance evaluation, changes in next-year relative incentive we...
