Contemporary Accounting Research

最新文章

• Changes in Corporate Governance Associated with the Revelation of Internal Control Material Weaknesses and Their Subsequent Remediation AI翻译
  作者：Johnstone, Karla; Li, Chan; Rupley, Kathleen Hertz
  作者单位：University of Wisconsin System; University of Wisconsin Madison; Pennsylvania Commonwealth System of Higher Education (PCSHE); University of Pittsburgh; Portland State University
• Did the Waste Management Audit Failures Signal Lower Firm-Wide Audit Quality at Arthur Andersen? AI翻译
  作者：Cahan, Steven; Zhang, Wei; Veenman, David
  作者单位：University of Auckland; State University of New York (SUNY) System; University at Albany, SUNY; University of Amsterdam
  摘要：This study investigates Arthur Andersen's audit quality in the decade before the collapse of Enron. Andersen's involvement in the Waste Management audit failures - which relate to audits of the company's 1992-1996 financial statements - led the SEC to accuse Andersen of issuing false and misleading audit reports and resulted in a permanent injunction that prohibited Andersen from further violation of securities laws. We examine whether the Waste Management audit failures were symptomatic of wi...
• The Case of Sustainability Assurance: Constructing a New Assurance Service AI翻译
  作者：O'Dwyer, Brendan
  作者单位：University of Amsterdam
  摘要：This paper presents an in-depth longitudinal case study examining the processes through which practitioners in two Big 4 professional services firms have attempted to construct sustainability assurance (independent assurance on sustainability reports). Power's (1996, 1997, 1999, 2003) theorization of the way in which new subject areas are made auditable is used to frame the findings. The case analysis reveals the fragile nature of efforts to innovate with sustainability assurance and render su...
• Drivers and Consequences of Short-Term Production Decisions: Evidence from the Auto Industry AI翻译
  作者：Brueggen, Alexander; Krishnan, Ranjani; Sedatole, Karen L.
  作者单位：Maastricht University; Michigan State University
• Board Independence, Executive Pay, and the Adoption of Pet Projects AI翻译
  作者：Laux, Volker; Mittendorf, Brian
  作者单位：University of Texas System; University of Texas Austin; University System of Ohio; Ohio State University
  摘要：Recent concerns about executive actions and pay have shone a bright light on corporate governance practices and the role of boards in compensation design. In this vein, conventional wisdom vilifies boards with ties to executives and/or comprising insiders, citing them for rubber stamping executive pet projects and approving lavish pay. In this paper, we model the relationship between board dependence, pay, and project adoption and demonstrate that the connections among the three can be more su...
• Developing Good Measures to Advance Management Accounting and Control Research: A Discussion of Corporate Frugality: Theory, Measurement, and Practice AI翻译
  作者：Sandino, Tatiana
  作者单位：University of Southern California
• Subcertification and Relationship Quality: Effects on Subordinate Effort AI翻译
  作者：Vance, Thomas W.
  作者单位：University of Waterloo
  摘要：This study considers the decision to impose a control system increasingly seen in practice - subcertification - and the resulting impact on the effort exerted by the controlled individual. I experimentally examine the interaction of subcertification with existing manager-subordinate relationship quality. I draw upon the leader-member exchange (LMX) literature to define relationship quality, providing evidence consistent with subordinates in high-quality relationships exerting greater effort to...
• Corporate Governance in the Post-Sarbanes-Oxley Era: Auditors' Experiences AI翻译
  作者：Cohen, Jeffrey; Krishnamoorthy, Ganesh; Wright, Arnie
  作者单位：Boston College; Northeastern University
  摘要：The Sarbanes-Oxley Act significantly expanded the responsibilities of auditors, management, and corporate governance actors such as the audit committee and the board. This interview-based research extends an earlier study conducted in 1999-2000 by examining auditors' experiences in working with corporate governance actors in the post-Sarbanes-Oxley era. Thirty audit managers and partners from three of the Big 4 firms participated in the study. In line with regulatory reforms and a monitoring p...
• Effects of the Timing of Auditors' Income-Reducing Adjustment Concessions on Financial Officers' Negotiation Judgments AI翻译
  作者：Tan, Hun-Tong; Trotman, Ken T.
  作者单位：Nanyang Technological University; University of New South Wales Sydney
  摘要：We develop and test a conceptual model, based on reciprocity and anchoring theories, that posits how the timing of income-reducing adjustment concessions made by an auditor influences auditee management's judgments. Our model hypothesizes that auditors' concession timing strategies influence management's offers, which affects their satisfaction with the negotiation outcome and which in turn affects their intention to continue their relationship with the auditor. We conduct an experiment where ...
• The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees AI翻译
  作者：Dhaliwal, Dan; Naiker, Vic; Navissi, Farshid
  作者单位：University of Arizona; Korea University; University of Auckland; Monash University
  摘要：This study considers how the agency role of accounting experts is influenced by the resource dependence focus of nonaccounting (finance and supervisory) financial experts in audit committees. Using post-Sarbanes-Oxley data, the results suggest that the business and industry knowledge possessed by finance experts can complement the domain-specific knowledge of accounting experts to promote financial reporting quality. We also find, however, that supervisory experts are unable to constructively ...