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最新文章

• Auditors' governance functions and legal environments: An international investigation AI翻译
  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...
• The effect of network ties on accounting controls in a supply alliance: Field study evidence AI翻译
  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...
• Assurer reputation for competence in a multiservice context AI翻译
  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...
• Measuring customer relationship value: The role of switching cost AI翻译
  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...
• Discussion of The effect of network ties on accounting controls in a supply alliance: Field study evidence AI翻译
  作者：Dirsmith, Mark W.
  作者单位：Pennsylvania Commonwealth System of Higher Education (PCSHE); Pennsylvania State University; Pennsylvania State University - University Park
• The effect of meeting or beating revenue forecasts on the association between quarterly returns and earnings forecast errors AI翻译
  作者：Rees, Lynn; Sivaramakrishnan, K.
  作者单位：University of Houston System; University of Houston
  摘要：Recent studies in the accounting literature provide evidence of an equity price premium whenever firms meet or exceed analysts' earnings forecasts. That is, the market perceives the act of meeting earnings forecasts as a signal about future firm performance. Financial analysts typically issue revenue forecasts in addition to earnings forecasts. In this study, we examine whether meeting or exceeding revenue forecasts serves as an additional signal to the market in pricing earnings performance. ...