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作者：Lennox, C
作者单位：Hong Kong University of Science & Technology
摘要：The finance literature identifies two agency problems between managers and outside shareholders. First, there is a divergence-of-interests problem as management ownership falls. Second, there is an offsetting entrenchment problem when management ownership increases within intermediate regions of ownership. Agency problems are mitigated through contracting, but contracts are often based on accounting numbers prepared by management. Because accounting numbers must be reliable for contracts to be...
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作者：Callen, JL; Morel, M; Fader, C
作者单位：University of Toronto; University of Waterloo
摘要：The management accounting and operations management literatures argue that the adoption of advanced manufacturing practices, such as just-in-time (JIT), necessitates complementary changes in a firm's management accounting and control systems. This study uses a sample of JIT and non-JIT plants operating in the Canadian automotive parts manufacturing industry to study the interaction among performance outcomes, intensity of JIT practices, and productivity measurement. This study provides evidenc...
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作者：Jackson, SB; Hatfield, RC
作者单位：University of South Carolina System; University of South Carolina Columbia; University of Texas System; University of Texas at San Antonio
摘要：In this study, we incorporate taxpayers' threat/opportunity perceptions into our analysis of taxpayer behavior in order to refine and extend our understanding of the internal cognitive forces that shape taxpayer behavior. Decision-making frames (that is, the gain and loss domains from the prospect theory value function) and individual perceptions (that is, perceptions of decision alternatives as being threats or opportunities) are both likely to influence behavior, yet prior research has gener...
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作者：Vafeas, N
作者单位：University of Cyprus
摘要：I use data on 252 U.S. firms between 1994 and 2000 to study the relationship between audit committees and boards of directors with financial reporting quality. I initially document several changes in committee and board profile during the sample period. Results from logistic regressions suggest that measures of audit committee and board structure are related to earnings quality in a manner that is generally consistent with the predictions of agency theory. This study contributes to extant know...
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作者：Jackson, SB; Shoemaker, PA; Barrick, JA; Burton, FG
作者单位：University of South Carolina System; University of South Carolina Columbia; University of Nebraska System; University of Nebraska Lincoln; Brigham Young University
摘要：Individuals who have their tax returns professionally prepared often overpay estimated income taxes, effectively giving the government an interest-free loan. To understand why tax professionals may place their clients in positive prepayment positions, we draw on mental accounting theory. Mental accounting theory suggests that by placing taxpayers in positive prepayment positions, tax professionals induce a favorable mental representation of tax return preparation fees, perhaps allowing them to...
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作者：Godfrey, JM; Hamilton, J
作者单位：Monash University; University of Technology Sydney
摘要：The audit fee research literature argues that auditors' costs of developing brand name reputations, including top-tier designation and recognition for industry specialization, are compensated through audit fee premiums. Audited firms reduce agency costs by engaging high-quality auditors who monitor the levels and reporting of discretionary expenditures and accruals. In this study we examine whether specialist auditor choice is associated with a particular discretionary expenditure - research a...
