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作者：Srinidhi, Bin N.; Gul, Ferdinand A.
作者单位：Hong Kong Polytechnic University
摘要：This paper examines linkages between audit and nonaudit fees and accrual quality. We measure accrual quality by the Francis, Lafond, Olsson, and Schipper 2005 modification of the Dechow and Dichev 2002 measure. We posit that in settings where audit quality is compromised by a loss of auditor independence, managers use accruals more opportunistically and thereby drive down the accrual quality. Conversely, higher audit effort and quality translate to better accrual quality. Our dependent variabl...
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作者：Cohen, Jeffrey R.; Holder-Webb, Lori; Sharp, David J.; Pant, Laurie W.
作者单位：Boston College; University of Wisconsin System; University of Wisconsin Madison; Western University (University of Western Ontario); Suffolk University
摘要：The classic agency model provides the basis for a large number of organizational contracts in the contemporary business environment. However, contracting provisions based on this model may induce undesirable behavior including shifts in employee value systems. Therefore, we explore fairness as a motivator of positive behavior in the contracting environment. Managers were asked to make a cost allocation decision in which we embedded a manipulated information asymmetry (absent or present) and in...
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作者：Banker, Rajiv D.; Mashruwala, Raj
作者单位：Pennsylvania Commonwealth System of Higher Education (PCSHE); Temple University; Washington University (WUSTL)
摘要：The mixed results from earlier studies examining the links between nonfinancial measures and financial performance suggest that contextual variables may moderate these I I relationships. We use data from more than 800 stores of a retail chain to assess whether the relationship between nonfinancial measures, such as employee satisfaction and customer satisfaction, and financial performance is influenced by the competitive characteristics of retail store locations. We model and estimate the rela...
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作者：Emsley, David; Kidon, Filip
作者单位：University of Sydney; Macquarie University
摘要：This study examines the relationship between trust and control in managing organizational uncertainties, focusing on the significant role that the management accounting system can play in this relationship. While previous studies have often treated trust as part of the control system, this paper differentiates trust from control. However, the two remain closely related because information from the control system can also be used to assess levels of trust. Specifically, the paper examines the r...
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作者：Choi, Jong-Hag; Wong, T. J.
作者单位：Seoul National University (SNU); Chinese University of Hong Kong
摘要：This paper uses firm-level data collected from 39 countries to study whether national legal environments increase or decrease auditors' governance functions in serving the bonding and signaling role. On the one hand, Big 5 auditors may play a stronger governance role in weaker legal environments because they are good substitutes for legal protection of outside investors and risky firms find Big 5 auditors more affordable because of lower litigation costs. On the other hand, a country's poor le...
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作者：Brazel, Joseph F.; Agoglia, Christopher R.
作者单位：North Carolina State University; Drexel University
摘要：In complex accounting information system (AIS) environments, auditor planning judgements are affected by the quality of work supplied by both computer assurance specialists (CAS) and auditors. Prior research has indicated that there are concerns about CAS competence in practice, and the profession has acknowledged that auditors need to expand their expertise in the AIS domain. In this study, we investigate the effects of CAS competence and auditor AIS expertise on auditor planning judgements i...
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作者：Bedard, Jean; Coulombe, Daniel; Paquette, Suzanne M.
作者单位：Laval University
摘要：We empirically investigate the impact of the Quebec stock savings plan (QSSP) tax incentive on the issue price of shares of 246 initial public offerings (IPOs) of Quebec-based firms during 1982 to 2002. Consistent with expectations, we find that, after controlling for factors that have been shown to affect IPO underpricing, the underpricing of IPOs is significantly negatively associated with the presence of a QSSP deduction. Thus, investors paid more for IPO shares that were eligible for the Q...
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作者：Ayers, Benjamin C.; Lefanowicz, Craig E.; Robinson, John R.
作者单位：University System of Georgia; University of Georgia; University of Virginia; University of Texas System; University of Texas Austin
摘要：The lock-in effect proposes that capital gains taxes represent transaction costs that increase the reservation price for security owners and, ceteris paribus, reduce trading volume. Consistent with the lock-in effect, previous empirical research documents price and volume reactions to enacted changes in the capital gains tax rate. We investigate whether the volume hypothesis predicted by the lock-in effect extends to corporate acquisition activity. In particular, we analyze whether aggregate c...
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作者：Joe, Jennifer R.; Vandervelde, Scott D.
作者单位：University System of Georgia; Georgia State University; University of South Carolina System; University of South Carolina Columbia
摘要：This study examines whether auditors are able to transfer knowledge from a nonaudit task to an audit task to determine whether performing both tasks potentially improves audit effectiveness. Auditors are presented with nonaudit workpapers indicative of increased audit risk and three different levels of personal involvement with the audit client. Results indicate that auditors who completed the nonaudit task transferred the knowledge about client risks and provided higher audit risk assessments...
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作者：Gibbins, Michael; McCracken, Susan A.; Salterio, Steve E.
作者单位：University of Alberta; University of Toronto; Queens University - Canada
摘要：Auditor-client negotiation about difficult client accounting issues involves both the auditor and the client. On the client side, the chief financial officer (CFO) plays a central role in the financial reporting process, yet is rarely the focus of academic study. This paper reports how a sample of Canadian CFOs viewed the negotiation process and context, using an experiential questionnaire to build on the negotiation model developed and demonstrated for the auditor side of the negotiation by G...
