2014

最新文章

• Discussion of Accounting and Sweatshops: Enabling Coordination and Control in Low-Price Apparel Production Chains AI翻译
  作者：Mouritsen, Jan
  作者单位：Copenhagen Business School
• Being a Successful Professional: An Exploration of Who Makes Partner in the Big 4 AI翻译
  作者：Carter, Chris; Spence, Crawford
  作者单位：University of Edinburgh; University of Warwick
  摘要：Extant literature on professional services firms in general, and on the Big 4 accounting firms in particular, consistently shows that these firms are in a state of institutional flux. In turn, it has been argued that new types of professionals are emerging within this context. Adopting a sociological perspective inspired by the work of Pierre Bourdieu, this article unravels the meaning of success within the Big 4 via an exploration of who makes partner. Specifically, the paper reports upon a q...
• How Do Auditors Address Control Deficiencies that Bias Accounting Estimates? AI翻译
  作者：Mauldin, Elaine G.; Wolfe, Christopher J.
  作者单位：University of Missouri System; University of Missouri Columbia; Texas A&M University System; Texas A&M University College Station
  摘要：Auditors commonly rely on reviewing management's estimation process to audit accounting estimates. When control deficiencies bias the estimation process by creating omissions of critical inputs, standards require that auditors replace or supplement review of management's estimation process with tests that can identify the omissions. Importantly, overreliance on reviewing management's estimation process when it has been biased by a control deficiency can result in auditor acceptance of an inapp...
• A Big 4 Firm's Use of Information Technology to Control the Audit Process: How an Audit Support System is Changing Auditor Behavior AI翻译
  作者：Dowling, Carlin; Leech, Stewart A.
  作者单位：University of Melbourne
• The Double Entry Constraint, Structural Modeling and Econometric Estimation AI翻译
  作者：Christodoulou, Demetris; Mcleay, Stuart
  作者单位：University of Sydney
• The Impact of Authority on Reporting Behavior, Rationalization and Affect AI翻译
  作者：Mayhew, Brian W.; Murphy, Pamela R.
  作者单位：University of Wisconsin System; University of Wisconsin Madison; Queens University - Canada
• Discretionary Disclosure and Efficiency of Entrepreneurial Investment AI翻译
  作者：Hughes, John S.; Pae, Suil
  作者单位：University of California System; University of California Los Angeles; Sungkyunkwan University (SKKU)
  摘要：This study examines efficiency implications of discretionary disclosure for ex ante investment and ex post project abandonment in an entrepreneurial setting. Privacy of the ex ante investment combined with subsequent discretionary disclosure of information about a project's future payoff engenders underinvestment. This is in contrast to the possible overinvestment when the ex ante investment is publicly observable. Distortions in ex ante investment lead to inefficiencies in ex post project aba...
• The Reputational Costs of Tax Avoidance AI翻译
  作者：Gallemore, John; Maydew, Edward L.; Thornock, Jacob R.
  作者单位：University of Chicago; University of North Carolina; University of North Carolina Chapel Hill; University of Washington; University of Washington Seattle
  摘要：We investigate whether firms and their top executives bear reputational costs from engaging in aggressive tax avoidance activities. Prior literature has posited that reputational costs partially explain why so many firms apparently forgo the benefits of tax avoidance, the so-called under-sheltering puzzle. We employ a database of 118 firms that were subject to public scrutiny for having engaged in tax shelters, representing the largest sample of publicly identified corporate tax shelters analy...
• We Don't Replicate Accounting Research-Or Do We? AI翻译
  作者：Salterio, Steven E.
  作者单位：Queens University - Canada
• Accounting and Sweatshops: Enabling Coordination and Control in Low-Price Apparel Production Chains AI翻译
  作者：Neu, Dean; Rahaman, Abu Shiraz; Everett, Jeff
  作者单位：York University - Canada; University of Calgary