3期

最新文章

• The Influence of Affect on Managers' Capital-Budgeting Decisions AI翻译
  作者：Kida, Thomas E.; Moreno, Kimberly K.; Smith, James F.
  作者单位：University of Massachusetts System; University of Massachusetts Amherst; Virginia Polytechnic Institute & State University
  摘要：In this paper, we propose that affective reactions are integral to accounting decision contexts like capital budgeting, and that researchers must jointly consider affect and cognition to better understand accounting decision makers' behavior. We argue that interpersonal relationships are characteristic of many capital-budgeting contexts, and that these relationships can lead to emotional affective reactions. For example, reactions such as frustration and anger may result if a manager is treate...
• Improving Jurors' Evaluations of Auditors in Negligence Cases AI翻译
  作者：Kadous, Kathryn
  作者单位：University of Washington; University of Washington Seattle
  摘要：Prior research indicates that individuals acting as jurors experience outcome effects in audit negligence litigation. That is, jurors evaluate auditors more harshly in light of negative outcomes, even when audit quality is constant. I posit that outcome effects in this setting are caused by jurors using their negative affect (i.e., feelings) resulting from learning about negative audit outcomes as information relevant to auditor blameworthiness. I tested this hypothesis in an experiment in whi...
• The Effects of Exposure to Practice Risk on Tax Professionals' Judgements and Recommendations AI翻译
  作者：Kadous, Kathryn; Magro, Anne M.
  作者单位：University of Washington; University of Washington Seattle; University of Oklahoma System; University of Oklahoma - Norman
  摘要：Tax professionals are responsible for objectively evaluating tax authorities and evidence relevant to their application and for serving as client advocates. We predict that practice risk - that is, exposure to monetary and nonmonetary costs of making inappropriate recommendations - will affect tax professionals' ability to meet these responsibilities by influencing the manner in which they process information about a tax situation as well as their resulting recommendations for clients. We cond...
• Discussion of Improving Jurors' Evaluations of Auditors in Negligence Cases AI翻译
  作者：Emby, Craig
  作者单位：Simon Fraser University
• Inferring Accounting Information from Corporate Financing Choices: An Examination of Security Issuances in the Banking Industry AI翻译
  作者：Bishop, Marguerite L.; Lys, Thomas Z.
  作者单位：University of Pennsylvania; Northwestern University
  摘要：This study examines the impact of regulatory capital and several of its determinants (i.e., earnings, loan loss provisions, charge-offs and growth) on bank managers' financing decisions and investors' interpretations of those decisions. The analysis is related to two streams of research. We add to the corporate finance literature that seeks to explain the market's reaction to security issuances by developing and testing a refined set of predictions of the demand for debt and equity capital usi...
• Discussion of Improving Jurors' Evaluations of Auditors in Negligence Cases AI翻译
  作者：Emby, Craig
  作者单位：Simon Fraser University