2011

最新文章

• Twenty-Fifth Anniversary of the Contemporary Accounting Research Conference Issue AI翻译
  作者：Salterio, Steven
• Cost Information and Pricing: Empirical Evidence AI翻译
  作者：Hsu, Sylvia Hsingwen
  作者单位：York University - Canada
  摘要：Prior research on whether to include allocated capacity cost in pricing is still inconclusive, because economic theory considers this cost to be sunk cost and accounting research suggests that it can proxy for the opportunity cost of capacity usage. This study examines how expected capacity utilization and demand variability affect the association between allocated capacity costs and prices. Empirical analysis of 7,746 service observations from private hospitals in California indicates that hi...
• Changes in Corporate Governance Associated with the Revelation of Internal Control Material Weaknesses and Their Subsequent Remediation AI翻译
  作者：Johnstone, Karla; Li, Chan; Rupley, Kathleen Hertz
  作者单位：University of Wisconsin System; University of Wisconsin Madison; Pennsylvania Commonwealth System of Higher Education (PCSHE); University of Pittsburgh; Portland State University
• Did the Waste Management Audit Failures Signal Lower Firm-Wide Audit Quality at Arthur Andersen? AI翻译
  作者：Cahan, Steven; Zhang, Wei; Veenman, David
  作者单位：University of Auckland; State University of New York (SUNY) System; University at Albany, SUNY; University of Amsterdam
  摘要：This study investigates Arthur Andersen's audit quality in the decade before the collapse of Enron. Andersen's involvement in the Waste Management audit failures - which relate to audits of the company's 1992-1996 financial statements - led the SEC to accuse Andersen of issuing false and misleading audit reports and resulted in a permanent injunction that prohibited Andersen from further violation of securities laws. We examine whether the Waste Management audit failures were symptomatic of wi...
• The Case of Sustainability Assurance: Constructing a New Assurance Service AI翻译
  作者：O'Dwyer, Brendan
  作者单位：University of Amsterdam
  摘要：This paper presents an in-depth longitudinal case study examining the processes through which practitioners in two Big 4 professional services firms have attempted to construct sustainability assurance (independent assurance on sustainability reports). Power's (1996, 1997, 1999, 2003) theorization of the way in which new subject areas are made auditable is used to frame the findings. The case analysis reveals the fragile nature of efforts to innovate with sustainability assurance and render su...
• Drivers and Consequences of Short-Term Production Decisions: Evidence from the Auto Industry AI翻译
  作者：Brueggen, Alexander; Krishnan, Ranjani; Sedatole, Karen L.
  作者单位：Maastricht University; Michigan State University
• Board Independence, Executive Pay, and the Adoption of Pet Projects AI翻译
  作者：Laux, Volker; Mittendorf, Brian
  作者单位：University of Texas System; University of Texas Austin; University System of Ohio; Ohio State University
  摘要：Recent concerns about executive actions and pay have shone a bright light on corporate governance practices and the role of boards in compensation design. In this vein, conventional wisdom vilifies boards with ties to executives and/or comprising insiders, citing them for rubber stamping executive pet projects and approving lavish pay. In this paper, we model the relationship between board dependence, pay, and project adoption and demonstrate that the connections among the three can be more su...
• Developing Good Measures to Advance Management Accounting and Control Research: A Discussion of Corporate Frugality: Theory, Measurement, and Practice AI翻译
  作者：Sandino, Tatiana
  作者单位：University of Southern California