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作者：Vance, Thomas W.
作者单位：University of Waterloo
摘要：This study considers the decision to impose a control system increasingly seen in practice - subcertification - and the resulting impact on the effort exerted by the controlled individual. I experimentally examine the interaction of subcertification with existing manager-subordinate relationship quality. I draw upon the leader-member exchange (LMX) literature to define relationship quality, providing evidence consistent with subordinates in high-quality relationships exerting greater effort to...
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作者：Cohen, Jeffrey; Krishnamoorthy, Ganesh; Wright, Arnie
作者单位：Boston College; Northeastern University
摘要：The Sarbanes-Oxley Act significantly expanded the responsibilities of auditors, management, and corporate governance actors such as the audit committee and the board. This interview-based research extends an earlier study conducted in 1999-2000 by examining auditors' experiences in working with corporate governance actors in the post-Sarbanes-Oxley era. Thirty audit managers and partners from three of the Big 4 firms participated in the study. In line with regulatory reforms and a monitoring p...
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作者：Tan, Hun-Tong; Trotman, Ken T.
作者单位：Nanyang Technological University; University of New South Wales Sydney
摘要：We develop and test a conceptual model, based on reciprocity and anchoring theories, that posits how the timing of income-reducing adjustment concessions made by an auditor influences auditee management's judgments. Our model hypothesizes that auditors' concession timing strategies influence management's offers, which affects their satisfaction with the negotiation outcome and which in turn affects their intention to continue their relationship with the auditor. We conduct an experiment where ...
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作者：Dhaliwal, Dan; Naiker, Vic; Navissi, Farshid
作者单位：University of Arizona; Korea University; University of Auckland; Monash University
摘要：This study considers how the agency role of accounting experts is influenced by the resource dependence focus of nonaccounting (finance and supervisory) financial experts in audit committees. Using post-Sarbanes-Oxley data, the results suggest that the business and industry knowledge possessed by finance experts can complement the domain-specific knowledge of accounting experts to promote financial reporting quality. We also find, however, that supervisory experts are unable to constructively ...
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作者：Barniv, Ran; Hope, Ole-Kristian; Myring, Mark; Thomas, Wayne B.
作者单位：University System of Ohio; Kent State University; Kent State University Kent; Kent State University Salem; University of Toronto; Ball State University; University of Oklahoma System; University of Oklahoma - Norman
摘要：This is the first large study to examine the relation between analysts' stock recommendations, earnings forecasts, and future excess stock returns in an international context. We first document that some of the peculiar findings established in the United States extend to other countries where individual investor participation in the stock market is high (especially when Japan is excluded from the sample). Specifically, we find that analysts' recommendations relate positively to simple heuristi...
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作者：Lennox, Clive; Pittman, Jeffrey A.
作者单位：Nanyang Technological University; Memorial University Newfoundland
摘要：We examine the association between Big Five audits and the incidence of accounting frauds allegedly committed by U. S. public companies between 1981 and 2001. Many commentators argue that the prominent financial reporting failures that led to major corporate governance reforms cast serious doubt on whether the large public accounting firms continue to supply relatively high-quality audits, especially in recent years. However, in unmatched and matched samples, we provide strong, robust evidence...
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作者：Ayers, Benjamin C.; Laplante, Stacie Kelley; Mcguire, Sean T.
作者单位：University System of Georgia; University of Georgia; Texas A&M University System; Texas A&M University College Station
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作者：Hunton, James; Arnold, Vicky; Reck, Jacqueline L.
作者单位：Bentley University; State University System of Florida; University of Central Florida; State University System of Florida; University of South Florida
摘要：This study complements and extends prior decision aid (DA) research by examining the DA reliance behavior of professional buy-side financial analysts in the context of their actual work environment. A large mutual fund company provided data on buy-side analysts' earnings forecasts over the course of one year, during which forecasts were made at the end of each quarter for the following four consecutive quarters. As part of the decision process, all analysts could voluntarily access a DA to ass...
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作者：Tan, Hun-Tong; Libby, Robert; Hunton, James E.
作者单位：Nanyang Technological University; Cornell University; Bentley University; Erasmus University Rotterdam - Excl Erasmus MC; Erasmus University Rotterdam
摘要：Prior research indicates that analysts do not fully adjust for the general downward bias in earnings guidance issued by management. We report the results of two experiments designed to investigate how guidance track record and analysts' incentives jointly explain the extent to which analysts adjust for guidance bias. Our results suggest that analysts with accuracy incentives adjust for management's track record of downwardly biased guidance when the bias is relatively small ( one cent), but th...
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作者：Riedl, Edward J.
作者单位：Harvard University
