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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：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：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：Rahaman, Abu; Neu, Dean; Everett, Jeff
作者单位：University of Calgary; York University - Canada
摘要：Social-purpose alliances are an increasingly important organizational form used by governments and supranational institutions to address large-scale social problems. Little is known, however, about how these alliances are organized and directed. This study investigates one such alliance, focusing on how accounting practices are being used to arrange, coordinate, and control a geographically dispersed and heterogeneous group of actors involved in the fight against HIV/AIDS in Ghana, Africa. It ...
