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作者：Callen, JL; Morel, M; Fader, C
作者单位：University of Toronto; University of Waterloo
摘要：The management accounting and operations management literatures argue that the adoption of advanced manufacturing practices, such as just-in-time (JIT), necessitates complementary changes in a firm's management accounting and control systems. This study uses a sample of JIT and non-JIT plants operating in the Canadian automotive parts manufacturing industry to study the interaction among performance outcomes, intensity of JIT practices, and productivity measurement. This study provides evidenc...
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作者：Jackson, SB; Hatfield, RC
作者单位：University of South Carolina System; University of South Carolina Columbia; University of Texas System; University of Texas at San Antonio
摘要：In this study, we incorporate taxpayers' threat/opportunity perceptions into our analysis of taxpayer behavior in order to refine and extend our understanding of the internal cognitive forces that shape taxpayer behavior. Decision-making frames (that is, the gain and loss domains from the prospect theory value function) and individual perceptions (that is, perceptions of decision alternatives as being threats or opportunities) are both likely to influence behavior, yet prior research has gener...
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作者：Vafeas, N
作者单位：University of Cyprus
摘要：I use data on 252 U.S. firms between 1994 and 2000 to study the relationship between audit committees and boards of directors with financial reporting quality. I initially document several changes in committee and board profile during the sample period. Results from logistic regressions suggest that measures of audit committee and board structure are related to earnings quality in a manner that is generally consistent with the predictions of agency theory. This study contributes to extant know...
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作者：Jackson, SB; Shoemaker, PA; Barrick, JA; Burton, FG
作者单位：University of South Carolina System; University of South Carolina Columbia; University of Nebraska System; University of Nebraska Lincoln; Brigham Young University
摘要：Individuals who have their tax returns professionally prepared often overpay estimated income taxes, effectively giving the government an interest-free loan. To understand why tax professionals may place their clients in positive prepayment positions, we draw on mental accounting theory. Mental accounting theory suggests that by placing taxpayers in positive prepayment positions, tax professionals induce a favorable mental representation of tax return preparation fees, perhaps allowing them to...
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作者：Godfrey, JM; Hamilton, J
作者单位：Monash University; University of Technology Sydney
摘要：The audit fee research literature argues that auditors' costs of developing brand name reputations, including top-tier designation and recognition for industry specialization, are compensated through audit fee premiums. Audited firms reduce agency costs by engaging high-quality auditors who monitor the levels and reporting of discretionary expenditures and accruals. In this study we examine whether specialist auditor choice is associated with a particular discretionary expenditure - research a...
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作者：Ahrens, T; Chapman, CS
作者单位：University of London; London School Economics & Political Science; University of Oxford
摘要：While some field studies have suggested that management control systems can be used simultaneously to make organizations more efficient and more flexible, the contingency literature has found it difficult to address this issue in the absence of a clear and comprehensive typology for analyzing more processual uses of management control systems. This paper distinguishes between enabling and coercive (Adler and Borys 1996) uses of management control systems. Coercive use refers to the stereotypic...
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作者：Dhaliwal, DS; Gleason, CA; Mills, LF
作者单位：University of Arizona; University of Iowa
摘要：We assert that the tax expense is a powerful context in which to study earnings management, because it is one of the last accounts closed prior to earnings announcements. Although many pre-tax accruals must be posted in the year-end general ledger, managers estimate and negotiate tax expense with their auditors immediately prior to earnings announcements. We hypothesize that changes from third- to fourth-quarter effective tax rates (ETRs) are negatively related to whether and how much a firm's...
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作者：Davis-Friday, PY; Liu, CS; Mittelstaedt, HF
作者单位：University of Notre Dame
摘要：This paper examines a fundamental question of interest to researchers and regulators: Does the market treat disclosed financial statement information as if it is less reliable than information recognized in the body of the financial statements? Specifically, we compare the perceived reliability of liabilities for retiree benefits other than pensions (PRBs) disclosed prior to adoption of Statement of Financial Accounting Standards No. 106 (SFAS No. 106) with the perceived reliability of PRB lia...
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作者：Atiase, RK; Platt, DE; Tse, SY
作者单位：University of Texas System; University of Texas Austin
摘要：Firms incur restructuring charges as a result of actions intended to improve their operating performance. However, there is little evidence on whether restructuring charges are associated with improved performance. We examine a sample of firms reporting restructuring in 1991-93 and find that the restructuring firms' earnings increase over the levels immediately before restructuring. Compared with a control sample of firms that report no restructuring, the restructuring firms improve their earn...
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作者：[Anonymous]
