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作者：Vanstraelen, Ann
作者单位：Maastricht University
摘要：Kadous and Zhou (2018) investigate experimentally how intrinsic motivation improves auditor judgment in complex audit tasks. In my discussion, I elaborate on my comments from the 2016 CAR Conference. Specifically, I comment in the first part of my discussion on the motivation and contribution of the paper, the underlying theory, the experiment and the results. The second part of my discussion is focused on the broader picture of the paper for which I offer some thoughts based on cross-fertiliz...
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作者：Chung, Sung Gon; Goh, Beng Wee; Lee, Jimmy; Shevlin, Terry
作者单位：Wayne State University; Singapore Management University; University of California System; University of California Irvine
摘要：We examine the association between corporate tax aggressiveness and the profitability of insider trading under the assumption that insider trading profits reflect managerial opportunism. We document that insider purchase profitability, but not sales profitability, is significantly higher on average in more tax aggressive firms. We also find that the positive association between tax aggressiveness and insider purchase profitability is attenuated for firms with more effective monitoring and is a...
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作者：Glover, Jonathan; Levine, Carolyn B.
作者单位：Columbia University; University of Delaware
摘要：This article studies contracts between a principal and an agent that are robust to information asymmetries about measurement quality. Our main result is that an information asymmetry about measurement quality not only reduces the usefulness of a given performance measure for stewardship purposes, it also qualitatively changes the way the performance measure is used if the information asymmetry is sufficiently large. We also study the manipulability of performance measures, assuming that poor m...
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作者：Ayres, Douglas R.; Neal, Terry L.; Reid, Lauren C.; Shipman, Jonathan E.
作者单位：Butler University; University of Tennessee System; University of Tennessee Knoxville; Wake Forest University; University of Arkansas System; University of Arkansas Fayetteville
摘要：The elimination of goodwill amortization in 2001 brought about significant change in how companies are required to account for goodwill. This change in accounting also brought with it new challenges for auditors, namely evaluating the reasonableness of management's assumptions related to goodwill valuation. In addition to introducing technical challenges, this task is particularly difficult given the misalignment in incentives it creates between managers who likely prefer to avoid recording an...
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作者：Krishnan, Ranjani
作者单位：Michigan State University
摘要：This article discusses Glover and Levine (2019). It summarizes Glover and Levine's model, its contributions, and practical implications. It also suggests empirical extensions based on the predictions of the model.
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作者：Kadous, Kathryn; Zhou, Yuepin (Daniel)
作者单位：Emory University; University of Illinois System; University of Illinois Urbana-Champaign
摘要：Intrinsic motivation is generally thought to be positively associated with performance on a variety of tasks. However, there is only sparse experimental evidence supporting this idea and we know little about the specific mechanisms behind any effect. We develop theory about how auditors' intrinsic motivation for their jobs can improve their judgments about complex accounting estimates. We experimentally test whether a prompt to make auditors' intrinsic motivation for their jobs salient improve...
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作者：Stolowy, Herve; Gendron, Yves; Moll, Jodie; Paugam, Luc
作者单位：Hautes Etudes Commerciales (HEC) Paris; Laval University; University of Manchester; Alliance Manchester Business School; Hautes Etudes Commerciales (HEC) Paris
摘要：Evidence suggests that society still does not view whistleblowers as wholly legitimate-despite legal protections now offered in some jurisdictions, such as the United States. Drawing on a discourse analysis (i.e., an examination of statements), we investigate the well-publicized stories of seven whistleblowers from 69 sources, including books, first- and second-hand interviews, websites, and videos. Our focus is to examine how whistleblower discourses can build legitimacy by more tightly defin...
