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作者：Deng, Emily Kathryn
作者单位：Baylor University
摘要：Auditors informally communicate with both client managers and fellow audit team members throughout an audit. I examine the separate effects of these informal communications on managers' strategic behavior using a laboratory experiment in which participants in the roles of auditors and managers interact in a stylized audit setting. I find that informal auditor-manager communication strengthens managers' social bonds with auditors, which results in fewer aggressive accounting choices by the mana...
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作者：Mayew, William J.; Pinto, Jedson; Wu, Xiaoxi
作者单位：Duke University; University of Texas System; University of Texas Dallas; Bocconi University
摘要：We extract and describe corporate-issued guidance contained in over 23,000 LSEG Guidance Reports of S&P 1,500 firms from 2005 to 2021. Our sample contains 1.735 million Guidance Reports guidance instances that span over 180 guided items and fall into three broad categories: (1) qualitative topics, (2) consolidated financial statements, and (3) other key performance indicators. We identify research opportunities arising from Guidance Reports' rich features, including quantitative or qualitative...
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作者：Capkun, Vedran; Cianciaruso, Davide; Sinha, Kirti
作者单位：Hautes Etudes Commerciales (HEC) Paris; New Economic School; University of Texas System; University of Texas Dallas
摘要：We exploit the introduction of the Hospital Consumer Assessment of Healthcare Providers and Systems (HCAHPS) survey to examine whether mandatory patient-experience reporting alters U.S. hospitals' resource allocation. Using a difference-in-differences design, we find that hospitals subject to the mandate reduce the share of spending devoted to clinical care, implying a 0.6% decline in clinical spending share. This equates to approximately $1 million annually for a mid-sized hospital. Consisten...
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作者：Myers, Noah; Snow, Mason C.; Waddoups, Nathan; Wood, David A.
作者单位：Utah System of Higher Education; Utah Valley University; University of Denver; Brigham Young University
摘要：The design science research (DSR) methodology, widely adopted in computer science and engineering, remains underutilized in accounting. DSR is designed to produce practice-relevant scholarship. We examine 51 DSR articles published in accounting journals and offer six recommendations to strengthen both authoring and peer review: follow a clear framework, validate the research question, state artifact objectives, diversify artifact types, evaluate rigorously, and report results clearly. These re...
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作者：Khavis, Joshua A.; Sheneman, Amy G.; Szerwo, Brandon
作者单位：State University of New York (SUNY) System; University at Buffalo, SUNY; University System of Ohio; Ohio State University
摘要：We examine the relation between the gender composition of audit teams and two important audit outcomes-audit quality and audit fees. We identify gender composition across auditor ranks with novel audit-office level data for 20 large U.S. public accounting firms from 2010 to 2018. We find engagements of audit offices with more female auditors are associated with higher audit quality and lower audit fees. We find the association between gender composition and audit outcomes is strongest at the s...
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作者：De Simone, Lisa; Olbert, Marcel
作者单位：University of Texas System; University of Texas Austin; University of London; London Business School
摘要：Taxing companies' goods or services where they are consumed, rather than where companies operate, limits tax avoidance and improves efficiency. However, such destination-based systems are hard to enforce. Therefore, in the European Union, value-added taxes on digital business-to-consumer (B2C) sales were historically based on the seller's location or origin, allowing multinational companies to route sales through low-VAT countries. We study the impact of a 2015 reform that required multination...
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作者：Pan, Pecky Yi; Lee, Gladys; Lin, Yi-Hung
作者单位：Monash University
摘要：This study investigates how audit firm-level spatial licensing requirements affect audit market competition and audit quality, focusing on small (triennially inspected) audit firms, for which licensing frictions are most relevant. Exploiting the staggered state-level adoption of CPA firm mobility provisions that remove spatial licensing barriers, we find that adoption increases competition among small audit firms, as reflected by lower market concentration and greater first-time entry by small...
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作者：Bai, John (Jianqiu); Cao, Yi; Martin, Xiumin; Wan, Chi
作者单位：Hong Kong Polytechnic University; George Mason University; Washington University (WUSTL); California State University System; San Diego State University
摘要：We study the impact of an online market's policy (environmental policy) offering entrepreneurs the option to disclose their environmental engagement on entrepreneurship outcomes, using Kickstarter as a laboratory. Following the policy's implementation, 32.4% of entrepreneurs opted to disclose their environmental commitments. Using the passage of the environmental policy as an instrument, we show that environmental commitment improves funding outcomes, with the funding success rate increasing b...
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作者：Bao, Dichu; Brendel, Janja; Drake, Michael; Su, Lixin
作者单位：Lingnan University; Chinese University of Hong Kong; Brigham Young University; Hong Kong Polytechnic University
摘要：This study examines whether Freedom of Information Act (FOIA) requests to the Securities and Exchange Commission convey value-relevant information about publicly traded firms and whether sophisticated investors trade on that information. Our empirical analysis reveals heterogeneous value relevance associated with different types of requests. Specifically, requests submitted by proxy agents to probe for ongoing investigations as well as anonymous requests are negatively correlated with future r...
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作者：Christensen, Brant; Ege, Matthew; Sharp, Nathan; Wilks, T. Jeffrey
作者单位：Brigham Young University; Texas A&M University System; Texas A&M University College Station; Mays Business School
摘要：We survey public company executives and directors to understand what audit clients want from their auditor in today's regulated environment. Our results provide at least three important takeaways. First, executives and directors view elements of auditors' service quality (e.g., timeliness of communications) as at least as important as auditors' technical competence. Second, we find no evidence that stakeholders' preferences for service quality replaces their expectation for technical competenc...
