2期

最新文章

• Management turnover following auditor resignations AI翻译
  作者：Menon, Krishnagopal; Williams, David D.
  作者单位：Boston University; University System of Ohio; Ohio State University
  摘要：We investigate chief executive officer (CEO) and chief financial officer (CFO) changes in firms that experience an auditor resignation. We argue that boards of directors have incentives to replace these managers following an auditor resignation both to improve financial reporting performance and to restore reporting credibility. We use two control samples, one matched on industry and size and the other comprising firms that experienced client-initiated auditor changes. We observe higher turnov...
• gThe juxtaposition of social surveillance controls with traditional organizational design components AI翻译
  作者：Widener, Sally K.; Shackell, Margaret B.; Demers, Elizabeth A.
  作者单位：Rice University; Cornell University; INSEAD Business School
  摘要：This study investigates how the relatively contemporary phenomenon of social surveillance controls, such as the use of teams and managerial monitoring, affects the design of the firm's more traditional organizational architecture, which is classically defined to consist of three primary components: incentive compensation, the delegation of decision rights, and performance measurement. We find that vertical surveillance (i.e., high-level monitoring) substitutes for delegation while horizontal s...
• Extent of ABC use and its consequences AI翻译
  作者：Maiga, Adam S.; Jacobs, Fred A.
  作者单位：State University System of Florida; Florida International University; Auburn University System; Auburn University; Auburn University Montgomery
  摘要：This study uses structural equation modeling to investigate the association between extent of ABC use and quality, cost, and cycle-time improvements; the relations among quality, cost, and cycle-time improvements; and the association of quality, cost, and cycle-time improvements with profitability at the manufacturing plant level. Overall, the results of the structural analyses support the theoretical model, indicating that (a) extent of ABC use has a significant positive association on cost i...
• Accounting discretion, corporate governance, and firm performance AI翻译
  作者：Bowen, Robert M.; Rajgopal, Shivaram; Venkatachalam, Mohan
  作者单位：University of Washington; University of Washington Seattle; Duke University
  摘要：We investigate whether accounting discretion is (a) abused by opportunistic managers who exploit lax governance structures or (b) used by managers in a manner consistent with efficient contracting and shareholder value-maximization. Prior research documents an association between accounting discretion and poor governance quality and concludes that such evidence is consistent With abuse of the latitude-allowed by accounting rules. We argue that this interpretation may be premature because, if m...
• Discussion of Accounting Discretion, Corporate Governance, and Firm Performance AI翻译
  作者：Guay, Wayne R.
  作者单位：University of Pennsylvania
• Do models of discretionary accruals detect actual cases of fraudulent and restated earnings? An empirical analysis AI翻译
  作者：Jones, Keith L.; Krishnan, Gopal V.; Melendrez, Kevin D.
  作者单位：George Mason University; Lehigh University; New Mexico State University
  摘要：We examine the association between the existence and the magnitude of a fraudulent event that overstated earnings, nonfraudulent restatements of financial statements, and nine competing models of discretionary accruals, accrual estimation errors (Dechow and Dichev 2002; McNichols 2002), and the Beneish (1997, 1999) M-score. We use the size of the downward earnings restatement following the discovery of the fraud to proxy for the degree of discretion exercised to perpetrate-the fraud. We find t...
• Audit partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality? AI翻译
  作者：Chen, Chih-Ying; Lin, Chan-Jane; Lin, Yu-Chen
  作者单位：Singapore Management University; National Taiwan University; National Cheng Kung University
  摘要：Mandatory audit partner rotation has been adopted in some countries while audit firm rotation is still being debated in many places. Most of the extant research on the relation between auditor tenure and earnings quality provides evidence at the audit firm level. However, since audit firm tenure is correlated with partner tenure and audit firm rotation is more costly than partner rotation, it is important to know whether earnings quality is related to audit firm tenure, partner tenure, or both...