3期

最新文章

• Subcertification and Relationship Quality: Effects on Subordinate Effort AI翻译
  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...
• Corporate Governance in the Post-Sarbanes-Oxley Era: Auditors' Experiences AI翻译
  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...
• The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees AI翻译
  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 ...
• The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks AI翻译
  作者：Gunny, Katherine A.
  作者单位：University of Colorado System; University of Colorado Boulder
  摘要：This paper examines the consequences of real activities manipulation (RM). Using financial statement data, I identify firms that appear to engage in any of the following RM: reducing research and development (R&D) to increase income; reducing selling, general, and administrative (SG&A) expenses to increase income; timing of income recognition from the disposal of long-lived assets and investments; and cutting prices to boost sales in the current period and/or overproducing to decrease cost of ...
• The Implications of Absorption Cost Accounting and Production Decisions for Future Firm Performance and Valuation AI翻译
  作者：Gupta, Mahendra; Pevzner, Mikhail; Seethamraju, Chandra
  作者单位：Washington University (WUSTL); George Mason University
  摘要：We examine how inventory overproduction among high-fixed-costs firms affects these firms' contemporaneous and future accounting performance and how financial analysts and the stock market incorporate implications of these relations in their reactions. We find that higher-fixed-costs firms engaging in opportunistic overproduction are able to increase their contemporaneous return on assets. Moreover, higher-fixed-costs firms that also experience inventory increases, sales declines, and issue com...