5期

最新文章

• Perceptions of Investment Risk Associated with Material Control Weakness Pervasiveness and Disclosure Detail AI翻译
  作者：Rose, Jacob M.; Norman, Carolyn Strand; Rose, Anna M.
  作者单位：University System Of New Hampshire; University of New Hampshire; Virginia Commonwealth University
  摘要：This research examines whether investors adjust their assessments of investment risk in response to material control weakness disclosures, the pervasiveness of material control weaknesses, and the detail of explanation provided regarding the pervasiveness of material control weaknesses. Findings from a laboratory experiment with 97 nonprofessional investors, a second experiment with 53 nonprofessional investors, and surveys of 47 investors and 28 Fortune 500 directors confirm prior archival fi...
• Earnings Management Using Discontinued Operations AI翻译
  作者：Barua, Abhijit; Lin, Steve; Sbaraglia, Andrew M.
  作者单位：State University System of Florida; Florida International University
  摘要：This study investigates whether managers use classification shifting to manage earnings when reporting discontinued operations. Using a methodology similar to McVay (2006), we find evidence consistent with the hypothesis that firms shift operating expenses to income-decreasing discontinued operations to increase core earnings. Our findings also indicate that managers use classification shifting to meet or beat analysts' forecasts. Finally, we find that, since the introduction of SFAS No. 144, ...
• The Effect of Magnitude of Audit Difference and Prior Client Concessions on Negotiations of Proposed Adjustments AI翻译
  作者：Hatfield, Richard C.; Houston, Richard W.; Stefaniak, Chad M.; Usrey, Spencer
  作者单位：University of Alabama System; University of Alabama Tuscaloosa; Oklahoma State University System; Oklahoma State University - Stillwater; Mississippi State University
  摘要：This study reports the result of an experiment examining two aspects of the audit context that auditors likely do not suspect can influence audited account balances: the magnitude of an audit difference and the presence of a prior client concession. Negotiation theory shows that negotiators' initial positions (e.g., clients' unaudited balances) as well as feelings of reciprocity created by prior negotiations serve to create expectations for the current negotiation and, in turn, affect the outc...
• Accounting and Business Ethics: An Introduction AI翻译
  作者：Gaa, James C.
  作者单位：University of Alberta
• Effects of Technical Department's Advice, Quality Assessment Standards, and Client Justifications on Auditors' Propensity to Accept Client-Preferred Accounting Methods AI翻译
  作者：Ng, Terence Bu-Peow; Shankar, Premila Gowri
  作者单位：Nanyang Technological University
  摘要：We conduct an experiment to investigate whether the effects of an SAS No. 90-like quality assessment standard (QAS) on auditors' decision to accept a client-preferred accounting method is jointly moderated by the nature of advice from an audit firm's technical department and the strength of the client's justification. Results indicate that, in the absence of advice, the presence of QAS does not affect auditors' decision, regardless of client justification strength. However, in the presence of ...
• Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement Information AI翻译
  作者：Lisowsky, Petro
  作者单位：University of Illinois System; University of Illinois Urbana-Champaign
  摘要：Using confidential tax shelter and tax return data obtained from the Internal Revenue Service, this study develops and validates an expanded model for inferring the likelihood that a firm engages in a tax shelter. Results show that tax shelter likelihood is positively related to subsidiaries located in tax havens, foreign-source income, inconsistent book-tax treatment, litigation losses, use of promoters, profitability, and size, and negatively related to leverage. Supplemental tests show that...
• Ranking Performance Measures in Multi-Task Agencies AI翻译
  作者：Christensen, Peter O.; Sabac, Florin; Tian, Jie (Joyce)
  作者单位：Aarhus University; University of Alberta
  摘要：We derive sufficient conditions for ranking performance evaluation systems in multi-task agency models (using both optimal and linear contracts) in terms of a second-order stochastic dominance (SSD) condition on the likelihood ratios. The SSD condition can be replaced by a variance-covariance matrix of likelihood ratios (VCM) condition when the utility function is square-root, the performance measures are normally distributed, and for LEN models. We identify existing results derived under the ...
• The Effects of a Supervisor's Active Intervention in Subordinates' Judgments, Directional Goals, and Perceived Technical Knowledge Advantage on Audit Team Judgments AI翻译
  作者：Peecher, Mark E.; Piercey, M. David; Rich, Jay S.; Tubbs, Richard M.
  作者单位：University of Illinois System; University of Illinois Urbana-Champaign; University of Massachusetts System; University of Massachusetts Amherst; Illinois State University; University of Iowa
  摘要：Prior research shows that an audit supervisor's active intervention in a subordinate's judgment distorts that judgment. However, subordinates' judgments are only one input into audit team judgments. How do supervisors finalize audit team judgments after actively intervening in their subordinates' judgments? In an experiment using audit teams, supervisors with weaker or stronger goals to reach a client-preferred conclusion either were or were not asked to first actively coach a subordinate's ju...