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作者：Stice, Han
作者单位：Chinese University of Hong Kong
摘要：This study develops several Google search-based measures to test the relation between earnings-week online search results and the speed of price discovery. These measures are based on searches using only a firm's ticker symbol in the search string. I collect the total number of search results (across all search result pages) as well as the type and content of search results on the first three pages of search results. I find that the quantity, quality, and content of search results have varying...
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作者：Kachelmeier, Steven J.; Williamson, Michael G.; Zhang, Xinyu
作者单位：University of Texas System; University of Texas Austin; University of Illinois System; University of Illinois Urbana-Champaign; Cornell University
摘要：We design three experiments to examine how group incentives moderate the motivational effects of cash versus tangible rewards. Our first experiment shows that, relative to individual incentives, group incentives can magnify any negative effect of the uncertain attractiveness of a less-fungible tangible reward (versus cash), as group members must evaluate not only how attractive they find the reward themselves but also how attractive other group members are likely to find it. However, as we sho...
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作者：Ahmed, Anwer S.; Chen, Lucy Huajing; Duellman, Scott; Sun, Yan
作者单位：Texas A&M University System; Texas A&M University College Station; Villanova University; Saint Louis University
摘要：We present evidence on the effects of target firms' accounting conservatism in a merger and acquisition transaction. Conservatism is distinct from other accounting or accrual quality constructs examined in prior work. Its unique features can lead to potential benefits for both the targets and the acquirers. The use of conservatism by targets reduces acquirers' risks of acquiring underperforming assets or overpaying for well-performing assets. In addition, targets' conservatism results in great...
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作者：Condie, Eric R.; Convery, Amanda M.; Zehms, Karla M.
作者单位：University System of Georgia; Georgia Institute of Technology; University of Delaware; University of Wisconsin System; University of Wisconsin Madison
摘要：We investigate labor market consequences for CFOs employed by fraud firms, focusing on reputational contagion for those who are not implicated. These individuals provide an opportunity to understand reputational contagion and the nuanced meaning of guilt because the labor market may suspect complicity or infer negligence regardless of whether that is truly the case. We compare these CFOs to a matched sample of non-fraud CFOs and track both turnover and subsequent employment positions. Non-impl...
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作者：Berger, Leslie; Guo, Lan; Presslee, Adam
作者单位：Wilfrid Laurier University; University of Waterloo
摘要：A recent trend in organizations is to motivate employees with goal-based prosocial rewards, whereby employees must donate their rewards to charities upon goal attainment. We examine the motivational effects of goal-based prosocial rewards versus cash rewards under different levels of goal difficulty. We develop our hypotheses based on affective valuation theory, which posits that when valuing uncertain outcomes by affect rather than calculation, individuals are largely insensitive to changes i...
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作者：Tan, Hun-Tong; Xu, Tu; Yu, Yao
作者单位：Nanyang Technological University; Renmin University of China; University of Massachusetts System; University of Massachusetts Amherst; Nanyang Technological University
摘要：An audit committee (AC) report is the primary channel through which investors learn about the responsibilities and activities of an AC. AC members may use personal language (we) or impersonal language (the audit committee) in an AC report. Psychology research suggests that personal (vs. impersonal) language signals that the language user has greater warmth and sense of communion (i.e., being part of a larger group). Applying this theory, we predict that an AC's use of personal (vs. impersonal)...
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作者：Bianchi, Pietro A.; Causholli, Monika; Minutti-Meza, Miguel; Sulcaj, Valbona
作者单位：State University System of Florida; Florida International University; University of Kentucky; University of Miami; University of Texas System; University of Texas El Paso
摘要：Social network analysis (SNA) examines whether interactions between individuals, teams, and organizations result in network structures and patterns that can explain important outcomes, including firm performance, management reporting behaviors, investor beliefs, and audit outcomes. This paper reviews the growing body of work on SNA in accounting and finance research, focusing on 162 articles published between 2000 and 2021, and offers a roadmap that may help move this literature forward. Our s...
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作者：Kamla, Rania
作者单位：Heriot Watt University
摘要：By conducting in-depth interviews with 40 migrant and local accountants living and working in Dubai, the paper demonstrates how individual accountants draw on the global city as they make sense of and reconstruct professional identities and social boundaries of inclusion/exclusion. The analysis builds on Zygmunt Bauman's three social spacing processes: cognitive, aesthetic, and moral. The findings from lived experiences show that through cognitive spacing, the construction of other nationality...
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作者：Krapp, Michael; Schultze, Wolfgang; Weiler, Andreas
作者单位：University of Augsburg
摘要：We study the relative efficiency of centralized versus decentralized organizational forms given optimized managerial performance evaluation within an incomplete contracting framework with risk-averse agents under moral hazard. Decentralization and performance evaluation are complementary control choices and the efficiency of an organizational form depends on the design of performance evaluation. Divisions can make relationship-specific investments that not only improve firm performance, but al...
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作者：Bhaskar, Lori Shefchik; Majors, Tracie M.; Vitalis, Adam
作者单位：Indiana University System; IU Kelley School of Business; Indiana University Bloomington; University of Southern California; University of Waterloo
摘要：We use multiple methods to examine how depletion and auditors' skeptical dispositions interact to affect auditors' challenging of managers in negotiations over financial statement amounts. We expect auditors are likely depleted from effortfully exercising self-regulation during the busy times when these negotiations occur. Individuals in a depleted state tilt toward natural, less effortful behaviors. Thus, we posit that the effects of depletion will diverge depending on the auditor's skeptical...
