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作者：Malmi, Teemu; Kolehmainen, Katja; Granlund, Markus
作者单位：Aalto University; University of Turku
摘要：Management control systems (MCS) have been known to produce unintended, dysfunctional consequences. However, relatively little is known about how MCS can contribute to the inertia and even decline of a firm. Our analysis in the abductive mode was triggered by a surprising case study observation that although Nokia Mobile Phones (NMP) certainly had many capabilities that could have facilitated a timely response to disruptive environmental change, this did not happen. In developing an explanatio...
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作者：Calluzzo, Paul
作者单位：Queens University - Canada
摘要：This study examines boardroom connections that form when corporate executives sit on mutual fund boards. These connections have the potential to facilitate information flow that informs fund investment decisions. I find that fund trades in the executive's firm anticipate future earnings news and stock returns during the period that the fund and firm are connected. The evidence is consistent with a broad scope of information being transferred through the connections, implying the potential for ...
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作者：Tucker, Basil P.; Alewine, Hank C.
作者单位：University of South Australia; University of Alabama System; University of Alabama Huntsville
摘要：The management control information used in decision-making comports with one of the two generally accepted roles-to monitor and evaluate employees to conform their behavior to achieving organizational goals (decision-influencing role), or to reduce decision uncertainty (decision-facilitating role). However, the ways in which these two roles may combine concurrently has received limited empirical attention. Thus, in this case study, archival data and evidence from 30 interviews with space secto...
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作者：Anderson, Mark; Mashruwala, Raj; Wang, Ye; Zhao, Rong
作者单位：University of Calgary; Toronto Metropolitan University
摘要：Prior literature has studied firm uniqueness and its implications for capital market participants by investigating earnings uniqueness. We recognize that cost and revenue uniqueness provide separate insights about firm uniqueness because different forces drive firm-specific revenues and costs. Cost uniqueness is of special interest because costs are opaque to investors and more complex than revenues. Therefore, we examine how cost uniqueness affects information uncertainty from the perspective...
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作者：Shang, Ruidi; Wang, Zhichao (Alex); Zu, Yafei
作者单位：Tilburg University; Australian National University; Nanjing University of Science & Technology
摘要：We examine whether managers' narcissism explains the difficulty of the performance targets that they set for their subordinate employees and the resulting dysfunctional behaviors of these employees. Utilizing a field-based data set and a government policy change that imposes higher performance standards, we document both direct and indirect associations between manager narcissism and employee dysfunctional behavior. In particular, we find that managers with a higher degree of narcissism respon...
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作者：Rixom, Brett A. A.; Plumlee, David
作者单位：Nevada System of Higher Education (NSHE); University of Nevada Reno; Utah System of Higher Education; University of Utah
摘要：There is concern that rather than critically deliberating specific circumstances, auditors focus on selecting and documenting defensible audit positions. Currently, subordinate auditors perform tasks mindful that they will be accountable for their work both inside (e.g., partners) and outside (e.g., PCAOB) the firm and adopt implementation intentions based on previous review experiences to guide their performance. In the context of fraud-detection planning, we consider an alternative approach ...
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作者：Ali, Ashiq; Durney, Michael T.; Fisch, Jill; Kyung, Hoyoun
作者单位：University of Texas System; University of Texas Dallas; University of Iowa; University of Pennsylvania; University of Missouri System; University of Missouri Columbia
摘要：In 2005, the SEC suffered a high-profile loss in its first court case, SEC v. Siebel Systems, Inc., in an effort to enforce Regulation Fair Disclosure (Reg FD). We examine the impact of this loss on managers' selective disclosure to sell-side analysts. We provide evidence that the informativeness of analyst reports increased after the Siebel decision, especially for observable instances of private meetings. This finding suggests that such selective disclosure increased significantly after the ...
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作者：Eulerich, Marc; Masli, Adi; Pickerd, Jeffrey; Wood, David A.
作者单位：University of Duisburg Essen; University of Kansas; University of Mississippi; Brigham Young University
摘要：As audit technology becomes more widespread, practice and academia are raising concerns about the costs and benefits of these technologies. We examine how internal auditors use technology-based audit techniques (TBATs) and how TBATs impact the efficiency and effectiveness of their audits. We use two surveys and interviews of individual auditors and chief audit executives (CAE) to examine their perceptions of TBATs. Auditors perceive TBATs as beneficial. Specifically, an increase in the use of ...
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作者：Kara, Mehmet C.; Mayberry, Michael A.; Rane, Scott G.
作者单位：University of Kansas; State University System of Florida; University of Florida
摘要：We examine how executive equity incentives are associated with firms' conforming tax avoidance. Conforming tax avoidance is unique compared to nonconforming tax avoidance in that it decreases tax liabilities by reducing pretax income. Thus, conforming tax avoidance presents a unique set of consequences with important links to both risk and value-creation incentives. Consistent with risk-taking incentives increasing conforming tax avoidance, we find that linking executive wealth to stock price ...
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作者：Li, Shelley Xin; Merchant, Kenneth A.; Wang, Fiona Yingfei
作者单位：University of Southern California; National University of Singapore
摘要：We examine how metric intensity-that is, the quantity, frequency, and extent to which performance metrics are tracked and used-varies with a firm's dependency on innovation for business success. Although performance metrics are essential in an organization's management control system, little is known about how the use of metrics differs in organizations with varying dependencies on incremental and radical innovation. Drawing on data from a sample of small- and medium-sized enterprises (SMEs), ...
