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作者：Li, Qi; Kamla, Rania; Chatzivgeri, Eleni
作者单位：University of Edinburgh; Heriot Watt University; University of Edinburgh
摘要：This paper explores generational shifts in the professional identities of Chinese women accountants outside public accounting, focusing on how these shifts relate to changing gender and accounting norms within China's evolving social, cultural and economic context. Through 30 in-depth interviews and generational theory, the findings suggest that older generations, beneficiaries of workplace access under communism, tend to ignore or adapt to gendered norms in the workplace, follow informal seni...
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作者：Alhusaini, Badryah; Lamoreaux, Phillip T.; Newton, Nathan J.
作者单位：Arizona State University; Arizona State University-Downtown Phoenix; State University System of Florida; Florida State University
摘要：We use audit firm data breaches as time-varying, reputation-harming events to examine the value of auditor reputation-independent of actual audit quality-in the IPO process. We find that auditor data breaches are negatively associated with IPO offer price revisions. We demonstrate that this effect is due to an increase in institutional investors' perception of information risk. Specifically, the effect is mitigated when other parties involved in the IPO reduce information risk themselves and w...
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作者：Bauer, Tim D.; Deore, Aishwarrya; Presslee, Adam; Shaw, Joanna
作者单位：University of Waterloo; Georgetown University; Central Michigan University
摘要：Performance-contingent cash and tangible rewards are commonly used to motivate employees, and the taxation of such rewards is unavoidable. We use two experiments to examine how the effect of reward taxation on employee effort varies by reward type. In Experiment 1, we find reward taxation decreases positive affect, increases negative affect, and decreases reward attractiveness for employees when rewards are tangible, but not when rewards are cash. In Experiment 2, we find reward taxation reduc...
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作者：Sran, Gurpal S.
作者单位：New York University
摘要：I study disclosure choices in job postings and the following tradeoff: detailed postings inform and attract optimal job applicants (labor market channel) but could simultaneously inform competitors in labor and product markets (proprietary costs channel). First, I provide evidence consistent with a proprietary costs channel. Conditional on a set of labor demand characteristics, private firms and redacting firms write shorter postings (i.e., less contextual specificity), and postings are more o...
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作者：Williams, Devin
作者单位：University of Oklahoma System; University of Oklahoma - Norman
摘要：Regulators and academics have long explored the implications of audit market competition on audit pricing and quality, primarily focusing on large audit firms. Despite a presumption of competition among smaller accounting firms, little evidence exists regarding whether and how competition influences audit pricing and quality among them. Additionally, within this market, prior research typically considers competition only from audit offices already serving public-company clients. This study use...
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作者：Hann, Rebecca N.; Li, Congcong; Mazur, Laurel; Lee, Hanna
作者单位：University System of Maryland; University of Maryland College Park; Duquesne University; University of Notre Dame
摘要：We examine whether corporate financing activities (CFA) in aggregate convey information about the macroeconomy. Using statement of cash flow information to construct a bottom-up measure of CFA, we find that it has significant predictive power for future economic activity when we exclude a small set of firms whose external financing is largely insulated from macroeconomic conditions. This CFA index has predictive power beyond that of the Gilchrist-Zakrajsek credit spread, aggregate earnings, an...
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作者：Xue, Hao
作者单位：Duke University
摘要：This paper examines the impact of environmental, social, and governance (ESG) disclosure on firm investment. The analysis characterizes the optimal precision of ESG disclosure that channels investors' tastes for ESG into firm investment. Although it is tempting to think that the optimal ESG disclosure becomes more precise when investors care more about ESG, I show this intuition is incomplete because it overlooks the fact that stronger tastes for ESG change how investors use information. Apply...
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作者：Wu, Fan
作者单位：Chinese University of Hong Kong
摘要：This paper studies whether and how firms' enhanced public disclosures of patent filings can spill over to the managerial labor market. Consistent with these disclosures crowding out the demand for directors and senior managers' (DSMs) private information, I find that their external employment opportunities deteriorate when firms disclose patent information more timely. This effect is more pronounced when the strategic value of the disclosed information is higher and when DSMs face fewer barrie...
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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：Chen, Feng; Ding, Yi; Du, Xingqiang; Tseng, Kevin; Wang, Xiaoqiao
作者单位：University of Toronto; The Chinese University of Hong Kong, Shenzhen; The Chinese University of Hong Kong, Shenzhen; Xiamen University; Chinese University of Hong Kong; National Taiwan University
摘要：This study examines whether and how voluntary news disclosure made by private firms affects investment sensitivities of public peer firms. Analyzing data from U.S. public firms from 1996 to 2018, we discover that public firms' investment sensitivities intensify in industries with active private firm disclosures; a one standard deviation increase in private firm news disclosure raises public firms' investment sensitivities by 14.5-17.6 percent. To mitigate endogeneity, we employ instrumental-va...
