2期

最新文章

• An experimental investigation of approaches to audit decision making: An evaluation using systems-mediated mental models AI翻译
  作者：Choy, AK; King, RR
  作者单位：University of Alberta; University of Washington; University of Washington Seattle
  摘要：The objective of this research is to articulate a decision-making foundation for the systems audit approach. Under this audit approach, the auditor first gains an understanding of the auditee's economic environment, strategy, and business processes and then forms expectations about its performance and financial reporting. Proponents of this audit approach argue that decision making is enhanced because the knowledge of the system allows the auditor to focus on the most important risks. However,...
• Discussion of avoiding accounting fixation: Determinants of cognitive adaptation to differences in accounting method AI翻译
  作者：Libby, T
  作者单位：Wilfrid Laurier University
• Avoiding accounting fixation: Determinants of cognitive adaptation to differences in accounting method AI翻译
  作者：Dearman, DT; Shields, MD
  作者单位：University of Arkansas System; University of Arkansas Fort Smith; University of Arkansas Fayetteville; Michigan State University
  摘要：Much research over the last 30 years has provided evidence that individuals display accounting fixation; that is, their cognitive process does not appropriately adapt to cross-sectional or temporal differences in an accounting method. This paper presents the results of a quasi-experimental test of the hypothesis that cognitive adaptation to a change in accounting method is an ordinal interactive function of three person characteristics: relevant accounting knowledge, general problem-solving ab...
• Productivity measurement and the relationship between plant performance and JIT intensity AI翻译
  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...
• Taxpayers 'prepayment positions and tax return preparation fees AI翻译
  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...