2010

最新文章

• 被撤回的出版物: A Field Experiment Comparing the Outcomes of Three Fraud Brainstorming Procedures: Nominal Group, Round Robin, and Open Discussion (Retracted article. See vol. 88, pg. 357, 2013) AI翻译
  作者：Hunton, James E.; Gold, Anna
  作者单位：Bentley University; Erasmus University Rotterdam; Erasmus University Rotterdam - Excl Erasmus MC
  摘要：The current study examines the outcomes of three fraud brainstorming procedures-nominal group, round robin, and open discussion-via a randomized between-participant field experiment involving 150 audit clients and 2,614 auditors who participated in natural, hierarchical audit teams. The results indicate that nominal group and round robin brainstorming resulted in equivalent numbers of unique fraud risks and comparable increases in planned audit hours, while open discussion brainstorming yielde...
• The Effects of Executives on Corporate Tax Avoidance AI翻译
  作者：Dyreng, Scott D.; Hanlon, Michelle; Maydew, Edward L.
  作者单位：Duke University; Massachusetts Institute of Technology (MIT); University of North Carolina; University of North Carolina Chapel Hill
  摘要：This study investigates whether individual top executives have incremental effects on their firms' tax avoidance that cannot be explained by characteristics of the firm. To identify executive effects on firms' effective tax rates, we construct a data set that tracks the movement of 908 executives across firms over time. Results indicate that individual executives play a significant role in determining the level of tax avoidance that firms undertake. The economic magnitude of the executive effe...
• Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items AI翻译
  作者：Fan, Yun; Barua, Abhijit; Cready, William M.; Thomas, Wayne B.
  作者单位：University of Oklahoma System; University of Oklahoma - Norman; State University System of Florida; Florida International University; University of Texas System; University of Texas Dallas
  摘要：McVay (2006) concludes that managers opportunistically shift core expenses to special items to inflate current core earnings, resulting in a positive relation between unexpected core earnings and income-decreasing special items. However, she further notes that this relation disappears when contemporaneous accruals are dropped from the core earnings expectations model. McVay (2006) calls for research to improve the core earnings expectations model and to provide additional cross-sectional tests...