2期

最新文章

• The impact of auditor reputation impairments on private-client market share AI翻译
  作者：Acito, Andrew A.; Pittman, Jeffrey A.; Truelson, J. Mike
  作者单位：Virginia Polytechnic Institute & State University; Memorial University Newfoundland; Mississippi State University
  摘要：We examine the impact of auditors' reputation impairments on their private-client market share to explore how conducting low-quality audits affects auditors' broader client portfolios. Prior evidence implies that an audit office loses public-client market share after a client announces a restatement. However, auditors' private clients may be less concerned about auditor reputation and quality, given that they have lower agency costs and their financial statement users are often creditors that ...
• The use of artificial intelligence in decision-making: evidence from the effectiveness of corporate tax strategies AI翻译
  作者：Krupa, Trent J.; Mullaney, Michele S.
  作者单位：Pennsylvania Commonwealth System of Higher Education (PCSHE); Pennsylvania State University; Pennsylvania State University - University Park; Indiana University System; Indiana University Bloomington; IU Kelley School of Business
  摘要：We examine whether information processing constraints limit managers' ability to effectively integrate tax planning and core business strategies (i.e., effective tax planning). We propose that artificial intelligence (AI) tools, such as machine learning, can mitigate these constraints by providing enhanced predictive information for key business decisions (e.g., customer demand, supply chain), thereby reducing processing costs. Using a recently developed firm-year measure of investment in AI-r...
• The PCAOB inspections process over global network firms: synthesizing the perspective of former inspectors with prior research AI翻译
  作者：Maksymov, Eldar; Westermann, Kimberly D.
  作者单位：Arizona State University; Arizona State University-Tempe; California Polytechnic State University San Luis Obispo; California State University System; California Polytechnic State University San Luis Obispo
  摘要：Calls for greater transparency in PCAOB inspections have intensified amid persistent concerns about opacity and inconsistency. We integrate prior academic research with in-depth interviews from 29 former PCAOB inspectors to construct a detailed, phase-based account of the inspection process over global network firms. We organize insights into four sequential phases-hiring, training, and performance assessment; planning; execution; and resolution-and present structured taxonomies that combine t...