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• Discussion of The Audit Committee Oversight Process: Advocating Openness in Accounting Research AI翻译
  作者：Gendron, Yves
  作者单位：Laval University
• The Audit Committee Oversight Process AI翻译
  作者：Beasley, Mark S.; Carcello, Joseph V.; Hermanson, Dana R.; Neal, Terry L.
  作者单位：North Carolina State University; University of Tennessee System; University of Tennessee Knoxville; University System of Georgia; Kennesaw State University
  摘要：Relatively few studies have examined the audit committee oversight process - the activities that link audit committee inputs and financial reporting outcomes. To study this process, we conducted extensive interviews with 42 U.S. public company audit committee members. We explore six audit committee process areas, offer insights into the state of audit committee processes in the post-Sarbanes-Oxley Act (SOX) environment, and consider our results in light of agency theory and institutional theor...
• Does Client Importance Affect Auditor Independence at the Office Level? Empirical Evidence from Going-Concern Opinions AI翻译
  作者：Li, Chan
  作者单位：Pennsylvania Commonwealth System of Higher Education (PCSHE); University of Pittsburgh
  摘要：This paper investigates whether client importance affects auditor independence within the local offices of audit firms. Client importance is measured as the proportion of audit fees, nonaudit service fees, or total fees that a distressed, public client contributes to the total public client revenue earned by the individual audit offices. Auditor independence is measured as the auditor's propensity to issue a going-concern opinion. The paper focuses on changes in the relation between fee ratios...
• How Changes in Compensation Plans Affect Employee Performance, Recruitment, and Retention: An Empirical Study of a Car Dealership AI翻译
  作者：Ho, Joanna L. Y.; Lee, Ling-Chu; Wu, Anne
  作者单位：University of California System; University of California Irvine; National Chengchi University
  摘要：Prior studies have examined how changes to a more performance-sensitive incentive scheme influence employees' compensation and performance. However, there are examples from practice (e.g., Sears) of companies changing to more performance-sensitive incentive schemes. This study reports that a change from a performance-sensitive (commission-based) scheme to a less performance-sensitive (base salary plus commission) scheme hurts employee performance. Also, we extend prior research by examining ho...
• Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality AI翻译
  作者：Ayers, Benjamin C.; Jiang, John (Xuefeng); Laplante, Stacie K.
  作者单位：University System of Georgia; University of Georgia; Michigan State University
  摘要：Extant research suggests that book-tax differences are useful measures in evaluating firm performance. There is little evidence, however, regarding taxable income as an alternative performance measure to book income. We examine firm characteristics that mitigate or enhance the ability of taxable income to inform investors regarding firm performance. We find that the relative and incremental information content of estimated taxable income to book income is lower for high tax-planning firms and ...