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作者：Ayers, Benjamin C.; Lefanowicz, Craig E.; Robinson, John R.
作者单位：University System of Georgia; University of Georgia; University of Virginia; University of Texas System; University of Texas Austin
摘要：The lock-in effect proposes that capital gains taxes represent transaction costs that increase the reservation price for security owners and, ceteris paribus, reduce trading volume. Consistent with the lock-in effect, previous empirical research documents price and volume reactions to enacted changes in the capital gains tax rate. We investigate whether the volume hypothesis predicted by the lock-in effect extends to corporate acquisition activity. In particular, we analyze whether aggregate c...
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作者：Joe, Jennifer R.; Vandervelde, Scott D.
作者单位：University System of Georgia; Georgia State University; University of South Carolina System; University of South Carolina Columbia
摘要：This study examines whether auditors are able to transfer knowledge from a nonaudit task to an audit task to determine whether performing both tasks potentially improves audit effectiveness. Auditors are presented with nonaudit workpapers indicative of increased audit risk and three different levels of personal involvement with the audit client. Results indicate that auditors who completed the nonaudit task transferred the knowledge about client risks and provided higher audit risk assessments...
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作者：Gibbins, Michael; McCracken, Susan A.; Salterio, Steve E.
作者单位：University of Alberta; University of Toronto; Queens University - Canada
摘要：Auditor-client negotiation about difficult client accounting issues involves both the auditor and the client. On the client side, the chief financial officer (CFO) plays a central role in the financial reporting process, yet is rarely the focus of academic study. This paper reports how a sample of Canadian CFOs viewed the negotiation process and context, using an experiential questionnaire to build on the negotiation model developed and demonstrated for the auditor side of the negotiation by G...
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作者：Free, Clinton
作者单位：Queens University - Canada
摘要：Drawing on two longitudinal field studies in the UK retail sector, this paper explores the way that accounting practices carried out under the same category management framework can be vested with contrasting meanings in different interorganizational relationships. The case studies illustrate that accounting techniques implicated in supply-chain management, such as open-book accounting, performance measurement and controls, forecasting, and budgeting, can enter into specific buyer-supplier dya...
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作者：Chua, Wai Fong; Mahama, Habib
作者单位：University of New South Wales Sydney
摘要：Longer-term alliances between corporate buyers and sellers are now commonplace. Extant research predominantly models these interorganizational. relationships as dyads. This field study seeks to extend the current research in two ways. First, it analyzes a supply alliance as nested within a larger network of interorganizational relationships. The paper demonstrates that network ties with significant others influence the operation of accounting controls in the focal supply alliance. That is, tie...
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作者：Ganguly, Ananda R.; Herbold, Joshua; Peecher, Mark E.
作者单位：Purdue University System; Purdue University; University of Montana System; University of Montana; University of Illinois System; University of Illinois Urbana-Champaign
摘要：We experimentally examine determinants of the transferability and durability of an assurer's flagship-service reputation for competence in a multi-service context. Economic and psychology theories agree that transferability will increase when a new service and a flagship service require relatively similar, as opposed to relatively dissimilar, competencies. These theories disagree, however, regarding the durability of an assurer's flagship-service reputation following a performance failure in a...
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作者：Fortin, Steve; Pittman, Jeffrey A.
作者单位：McGill University; Hong Kong University of Science & Technology; Memorial University Newfoundland
摘要：We examine the role of auditor choice in debt pricing in private firms. Because both Moody's and Standard & Poor's comprehensively rate 144A bond issues made by private firms, we can isolate the importance of the information and insurance motives for hiring a Big 4 auditor. After controlling for other determinants and nonrandom selection of external auditors, we fail to find that the presence of a Big 4 auditor affects the yield spreads or credit ratings on these securities. This implies that ...
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作者：Dikolli, Shane S.; Kinney, William R., Jr.; Sedatole, Karen L.
作者单位：Duke University; University of Texas System; University of Texas Austin; Michigan State University
摘要：Conceptually, customer relationship value depends on customer perceptions of the cost of switching to another supplier. Empirical tests of switching-cost effects have been hampered because traditional performance measurement systems and customer satisfaction scores do not reflect switching-cost perceptions within comparable market segments across firms. Using unique data systematically collected by market segment from online retail customers, we find that (a) our switching-cost proxy adds stat...
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作者：Kelly, Khim Ong
作者单位：Nanyang Technological University
摘要：This paper examines how adding leading nonfinancial measures to a lagging summary financial measure affects managerial decision making in firms where either intangible assets or tangible assets are more important for future financial performance. Using an experiment, I compare a performance evaluation system (PES) with feedback and incentives on only a summary financial measure to a PES with added feedback on nonfinancial measures and a PES with added feedback and incentives on nonfinancial me...
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作者：Chen, Ken Y.; Zhou, Jian
作者单位：National Taiwan University; State University of New York (SUNY) System; Binghamton University, SUNY
摘要：Using a sample of hand-collected data on 821 firms that dismissed. Arthur Andersen as their auditor between October 15, 2001 and August 31, 2002, we investigate the role of audit committees and boards of directors in the auditor switch decisions by Andersen's clients. This provides a unique setting to examine auditor choice in a situation where the auditor's reputation is clearly tarnished. We investigate the impact of (1) audit committee size, independence, activity, and financial expertise; ...
