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作者：Radcliffe, Vaughan; Spence, Crawford; Stein, Mitch
作者单位：Western University (University of Western Ontario); University of London; King's College London
摘要：: The impacts of technological change and automation are now being explored in audit, yet parallel studies of tax practitioners are more limited in scope. It cannot be assumed that the two practice areas will follow similar paths. The present study reports the results of a multimethod qualitative study of tax lawyers and accountants that suggests that tax work is more resistant to technology than auditing. Although automation is enthusiastically embraced in the area of tax compliance, this is ...
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作者：Cao, Wenjiao
作者单位：Erasmus University Rotterdam - Excl Erasmus MC; Erasmus University Rotterdam
摘要：This paper investigates the impact of accounting and auditing enforcement releases (AAERs) on the compensation policies of nonaccused firms. The investigation focuses on releases in which the SEC mentions top executives' pursuit of wealth through compensation schemes (i.e., compensation mentioned releases (CMRs)). Using a sample of AAERs from 1992 to 2021, I find that peer firms learn from these CMRs and significantly reduce their CEO's delta and vega following CMRs. Peer firms also decrease t...
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作者：Buchanan, Jessica L.; Dodgson, Mary Kate; Piercey, M. David
作者单位：Providence College; Lehigh University; University of Massachusetts System; University of Massachusetts Amherst
摘要：Although q2 measures how well a pattern of means fits a custom contrast, there is no guidance for what values are good. We survey experimental accounting researchers who assess the fit between plots of means and contrast weights as poor, acceptable, good, or excellent. We find that graphical presentation effects and researchers' individual attributes influence their assessments. This suggests that research needs an ex ante method for evaluating q2, grounded empirically in the wisdom of the cro...
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作者：Cruz, Aeson Luiz Dela; Dyball, Maria Cadiz; Patel, Chris
作者单位：University of Adelaide; University of Sydney; Macquarie University
摘要：We examine how coproduction develops between auditors and clients and its potential impact on the professional skepticism (PS) of auditors. We mobilize Knechel, Thomas, and Driskill's (2020) theoretical framework and Social Exchange Theory to analyze interviews with 24 audit partners and 26 chief financial officers and controllers. We find that auditors and clients share a view that they cocreate audits as they each contribute and combine competencies. Coproduction redresses information asymme...
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作者：Chang, Xin; Li, Shanmin; Liu, Chun; Sun, Liang; Zhang, Wenrui
作者单位：Nanyang Technological University; Sun Yat Sen University; Sun Yat Sen University; Colorado State University System; Colorado State University Fort Collins
摘要：We document that firms in more politically corrupt regions of China adopt more conservative accounting. The relation between local political corruption and accounting conservatism weakens after China's anticorruption campaign launched in 2012 and in firms with a lower risk of expropriation by corrupt officials, stronger incentives to report earnings aggressively, or greater gains from corruption. Further analysis shows that accounting conservatism and alternative corporate strategies complemen...
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作者：Zeyun, Jeff; Li, Zengquan; Mao, Ting; Yoon, Aaron
作者单位：Texas Christian University; Shanghai University of Finance & Economics; Northwestern University
摘要：We compare the ESG ratings of MSCI, a global rater, with those of SINO, a local Chinese rater, to evaluate their effectiveness in capturing ESG risks within the Chinese context. Using ESG issues revealed in negative incidents as a proxy for ESG risk, we find that the ratings from the two raters often diverge, with SINO generally outperforming MSCI in predicting ESG risks in China. This divergence is more pronounced for firms with extensive ESG disclosures and when there are significant differe...
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作者：Wang, Laura W.; Williamson, Michael G.; Yang, Li
作者单位：University of Illinois System; University of Illinois Urbana-Champaign
摘要：Organizations are increasingly utilizing remote monitoring tools that can track the total time telecommuting employees spend on work activities. We examine whether and how this information can eliminate a specific gender-based bias in the performance evaluations of telecommuting parents. Specifically, managers tend to evaluate telecommuting mothers less favorably than telecommuting fathers when performance outcomes are unfavorable, due to biased effort attribution. The availability of total wo...
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作者：Feng, Felix Zhiyu; Wang, Wenyu; Wu, Yufeng; Zhang, Gaoqing
作者单位：University of Washington; University of Washington Seattle; Indiana University System; Indiana University Bloomington; IU Kelley School of Business; University System of Ohio; Ohio State University; University of Minnesota System; University of Minnesota Twin Cities; Carnegie Mellon University
摘要：This paper studies the value of a firm's internal information when the firm faces an adverse selection problem arising from unobservable managerial abilities. Although more precise information allows the firm to make ex post more efficient investment decisions, noisier information has an ex ante screening effect that allows the firm to attract on-average better managers. The tradeoff between more effective screening of managers and more informed investment implies a nonmonotonic relationship b...
