4期

最新文章

• Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices AI翻译
  作者：Ge, Weili; Matsumoto, Dawn; Zhang, Jenny Li
  作者单位：University of Washington; University of Washington Seattle; University of British Columbia
  摘要：This paper examines the effect of Chief Financial Officers' (CFOs') individual philosophy or style on corporate accounting choices. We track 359 CFOs across different firms over time and investigate whether CFO-specific factors explain a firm's accounting choices. We find that, across a wide range of accounting choices, individual CFOs are an important determinant of accounting practices. Moreover, the effect of CFO styles appears to be stronger under conditions of high CFO discretion and high...
• 被撤回的出版物: The Relationship between Perceived Tone at the Top and Earnings Quality (Retracted article. See vol. 31, pg. 937, 2014) AI翻译
  作者：Hunton, James E.; Hoitash, Rani; Thibodeau, Jay C.
  作者单位：Bentley University
  摘要：This study examines the relationship between the strength of an organization's tone at the top and the quality of its reported earnings using a unique combination of survey and archival data related to 123 public companies. Tone at the top is assessed by surveying midlevel financial reporting managers' perceptions about upper management's attitude toward improving internal control quality, making ethical decisions, and meeting or beating earnings targets. The survey data is linked to archival ...
• 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
• Double Loop Learning; or, Just Another Service to Sell: A Comment on The Case of Sustainability Assurance: Constructing a New Assurance Service AI翻译
  作者：Dillard, Jesse
  作者单位：Queens University Belfast; Portland State University
• The Use of Collaborative Interfirm Contracts in the Presence of Task and Demand Uncertainty AI翻译
  作者：Krishnan, Ranjani; Miller, Fabienne; Sedatole, Karen
  作者单位：Michigan State University; Worcester Polytechnic Institute
  摘要：This study uses insights from agency theory and transaction cost economics to examine inter-firm contracts. Specifically, we posit that uncertainty arising from either the nature of the task or from the demand environment is associated with firms incorporating their intent to collaborate in customer-supplier contracts. Task and demand uncertainty increase the influence of uncontrollable factors on performance, thereby making expected performance difficult to determine. This decreases the abili...
• Twenty-Fifth Anniversary of the Contemporary Accounting Research Conference Issue AI翻译
  作者：Salterio, Steven
• 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...
• 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