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作者：Free, Clinton
作者单位：Queens University - Canada
摘要：Drawing on two longitudinal field studies in the UK retail sector, this paper explores the way that accounting practices carried out under the same category management framework can be vested with contrasting meanings in different interorganizational relationships. The case studies illustrate that accounting techniques implicated in supply-chain management, such as open-book accounting, performance measurement and controls, forecasting, and budgeting, can enter into specific buyer-supplier dya...
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作者：Chua, Wai Fong; Mahama, Habib
作者单位：University of New South Wales Sydney
摘要：Longer-term alliances between corporate buyers and sellers are now commonplace. Extant research predominantly models these interorganizational. relationships as dyads. This field study seeks to extend the current research in two ways. First, it analyzes a supply alliance as nested within a larger network of interorganizational relationships. The paper demonstrates that network ties with significant others influence the operation of accounting controls in the focal supply alliance. That is, tie...
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作者：Ganguly, Ananda R.; Herbold, Joshua; Peecher, Mark E.
作者单位：Purdue University System; Purdue University; University of Montana System; University of Montana; University of Illinois System; University of Illinois Urbana-Champaign
摘要：We experimentally examine determinants of the transferability and durability of an assurer's flagship-service reputation for competence in a multi-service context. Economic and psychology theories agree that transferability will increase when a new service and a flagship service require relatively similar, as opposed to relatively dissimilar, competencies. These theories disagree, however, regarding the durability of an assurer's flagship-service reputation following a performance failure in a...
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作者：Fortin, Steve; Pittman, Jeffrey A.
作者单位：McGill University; Hong Kong University of Science & Technology; Memorial University Newfoundland
摘要：We examine the role of auditor choice in debt pricing in private firms. Because both Moody's and Standard & Poor's comprehensively rate 144A bond issues made by private firms, we can isolate the importance of the information and insurance motives for hiring a Big 4 auditor. After controlling for other determinants and nonrandom selection of external auditors, we fail to find that the presence of a Big 4 auditor affects the yield spreads or credit ratings on these securities. This implies that ...
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作者：Dikolli, Shane S.; Kinney, William R., Jr.; Sedatole, Karen L.
作者单位：Duke University; University of Texas System; University of Texas Austin; Michigan State University
摘要：Conceptually, customer relationship value depends on customer perceptions of the cost of switching to another supplier. Empirical tests of switching-cost effects have been hampered because traditional performance measurement systems and customer satisfaction scores do not reflect switching-cost perceptions within comparable market segments across firms. Using unique data systematically collected by market segment from online retail customers, we find that (a) our switching-cost proxy adds stat...
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作者：Kelly, Khim Ong
作者单位：Nanyang Technological University
摘要：This paper examines how adding leading nonfinancial measures to a lagging summary financial measure affects managerial decision making in firms where either intangible assets or tangible assets are more important for future financial performance. Using an experiment, I compare a performance evaluation system (PES) with feedback and incentives on only a summary financial measure to a PES with added feedback on nonfinancial measures and a PES with added feedback and incentives on nonfinancial me...
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作者：Chen, Ken Y.; Zhou, Jian
作者单位：National Taiwan University; State University of New York (SUNY) System; Binghamton University, SUNY
摘要：Using a sample of hand-collected data on 821 firms that dismissed. Arthur Andersen as their auditor between October 15, 2001 and August 31, 2002, we investigate the role of audit committees and boards of directors in the auditor switch decisions by Andersen's clients. This provides a unique setting to examine auditor choice in a situation where the auditor's reputation is clearly tarnished. We investigate the impact of (1) audit committee size, independence, activity, and financial expertise; ...
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作者：Dirsmith, Mark W.
作者单位：Pennsylvania Commonwealth System of Higher Education (PCSHE); Pennsylvania State University; Pennsylvania State University - University Park
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作者：Malina, Mary A.; Norreklit, Hanne S. O.; Selto, Frank H.
作者单位：University of Colorado System; University of Colorado Denver; Aarhus University; University of Colorado System; University of Colorado Boulder
摘要：Cause-and-effect relations among performance measures are alleged to be distinguishing features of performance measurement models (PMMs), such as balanced scorecards. This study reports the evolution of the study of a PMM that was developed by a large U.S.-based, company for its closely linked distribution channel. Motivated by the literature on PMM and causality, we report an analysis of linked performance measures for 31 quarters (19972005) and 31 business units. We find minimal statistical ...
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作者：Petersen, Michael J.
作者单位：Arizona State University; Arizona State University-Tempe
摘要：Using data from a health-care setting that employs outreach clinics to generate revenue at the system hospital, I analyze the properties of downstream revenue (defined as revenue that arises from further servicing and supplying the customer after the initial sale) for use as a performance measure. I find the measure to be congruent because the magnitude of the downstream revenue is substantial. The measure also is sensitive to managerial actions because choices such as location and specialty a...
