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作者：Schwab, Casey M.; Stomberg, Bridget; Xia, Junwei
作者单位：University of North Texas System; University of North Texas Denton; Indiana University System; Indiana University Bloomington; Texas A&M University System; Texas A&M University College Station
摘要：Many studies use GAAP effective tax rates (ETRs) as a proxy for tax avoidance and assume that very low (high) ETRs represent the greatest (least) tax avoidance, yet ETRs can be affected by items unrelated to tax avoidance. Despite awareness of the potential limitations of ETRs versus other factors as a measure of tax avoidance, the literature lacks consistent evidence on the extent to which ETRs capture tax avoidance. We take a step toward filling this void using income tax footnote disclosure...
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作者：Altamuro, Jennifer L. M.; Gray, John V.; Zhang, Haiwen (Helen)
作者单位：Villanova University; University System of Ohio; Ohio State University; University of Minnesota System; University of Minnesota Twin Cities
摘要：This study examines corporate integrity culture-that is, a firm's shared values and behaviors related to compliance, trustworthiness, and ethics. Different from prior research that associates culture measures with general firm-level outcomes, we evaluate the pervasiveness of the integrity culture within an organization across two disparate business functions: operations and financial reporting. We first develop a measure of corporate integrity culture based on firms' internal control environme...
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作者：Liao, Chih-Hsien; Tsang, Albert; Wang, Kun Tracy; Zhu, Nathan Zhenghang
作者单位：National Taiwan University; Hong Kong Polytechnic University; Australian National University
摘要：In this study, we examine whether a country's implementation of major corporate governance reforms affects firms' cross-listing activities. Cross-listing is important in overcoming international investment barriers and thus it is worth investigating whether enhanced corporate governance at the country level contributes to the integration of international capital markets. Using a difference-in-differences research design, we predict and find that following the implementation of corporate govern...
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作者：Joe, Jennifer R.; Luippold, Benjamin L.; Sanderson, Kerri-Ann
作者单位：University of Delaware; Babson College; Bentley University
摘要：We provide evidence that regulatory guidance aimed at improving audit efficiency and effectiveness-allowing auditor reliance on a multi-location client's competent and objective internal audit function (IAF)-can unintentionally increase auditors' litigation risk. Our research is important in demonstrating how client characteristics and juror cognitive processing, such as the number of client locations and jurors' susceptibility to the numerosity heuristic, factors beyond auditors' control, can...
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作者：Elschner, Christina; Hardeck, Inga
作者单位：European University Viadrina Frankfurt Oder; University of Regensburg
摘要：This study investigates the influence of three interest groups-businesses, the tax profession, and civil society-on tax rules in the context of the Organisation for Economic Co-operation and Development (OECD) Base Erosion and Profit Shifting (BEPS) project. Our study is important as prior research has not examined the direct influence of various interest groups on the content of tax rules by means of comment letters. Using content analysis, we seek to explain the lobbying success of the diffe...
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作者：Klein, April; Manini, Raffaele; Shi, Yanting (Crystal)
作者单位：New York University; University of Warwick; European Corporate Governance Institute; Pompeu Fabra University
摘要：One of the prime responsibilities of the board of directors is to understand and oversee its firm's risk profile. We exploit a recent European Union (EU) regulation, the General Data Protection Regulation (GDPR), as a quasi-exogenous shock to the cyber risk landscape to assess whether boards of US firms changed their focus and governance structures to deal with this new challenge. The GDPR encompasses a sweeping set of regulations aimed at protecting EU citizens from unwanted uses of their per...
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作者：Mayberry, Michael; Park, Hyun Jong; Xu, Tian
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作者：Sharma, Divesh S.; Singh, Madhukar K.; Patel, Arvind
作者单位：University System of Georgia; Kennesaw State University; Australian National University
摘要：We examine whether audit firm alma mater ties between the auditor and the audit committee (AC) are associated with significantly greater nonaudit services (NAS) provided by the auditor. We further examine whether greater NAS in the presence of such alma mater ties are associated with audit quality. Since the AC is responsible for approving and monitoring the services provided by the auditor, the presence of AC and auditor alma mater ties underscores the controversies surrounding such ties' und...
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作者：Eulerich, Marc; Pawlowski, Justin; Waddoups, Nathan J.; Wood, David A.
作者单位：University of Duisburg Essen; University of Denver; Brigham Young University
摘要：The ability to develop bots to automate tasks and processes using robotic process automation (RPA) is receiving significant attention in accounting. Auditors often struggle to know what tasks to automate and how to prioritize bot development. Drawing upon socio-technical systems (STS) theory and using a design science methodology, we develop and validate a three-step evaluation framework to assist auditors as they decide what activities to automate. We validate this framework using interviews,...
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作者：Anderson, Spencer B.; Hobson, Jessen L.; Sommerfeldt, Ryan D.
作者单位：University of Illinois System; University of Illinois Urbana-Champaign; Washington State University
摘要：Many companies regularly disclose non-GAAP performance measures to communicate firm-specific information that does not fit within the mold of GAAP reporting. However, these non-GAAP measures may have low information content or even be misleading to investors. Thus, the question arises of whether auditors should play a larger role in the reporting of non-GAAP measures, which currently are not audited. We run an experiment to provide ex ante evidence on the effect of auditing non-GAAP measures. ...
