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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：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：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：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...
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作者：Farrell, Anne M.; Luft, Joan; Shields, Michael D.
作者单位：University of Illinois System; University of Illinois Urbana-Champaign; Michigan State University
摘要：Managers often make judgements about cost-driver and profit-driver relations using subjective analysis rather than statistical analysis of accounting data. We provide theory-consistent experimental evidence that, even when the strength and temporal contiguity of the relation between financial performance and its driver are held constant, the prediction task is relatively simple, and individuals have relevant training and experience, participants' differing mental representations of the cost-dr...
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作者：Xu, Bixia; Magnan, Michel L.; Andre, Paul E.
作者单位：Wilfrid Laurier University; ESSEC Business School
摘要：We assess whether a firm's research and development (R&D) expenditures, as well as uncertainty metrics that underlie their ultimate conversion into value, can significantly enhance the relevance of a valuation model based solely on traditional financial reporting variables and improve equity value predictions. We focus on the biotech industry during the 1998-2004 period and classify firms into emerging and mature categories to reflect their commercial maturity. The 1998-2004 period also compri...
