Contemporary Accounting Research

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• Labor Market Benefit of Disaggregated Disclosure AI翻译
  作者：Cao, Sean; Li, Yinghua; Ma, Guang
  作者单位：University System of Maryland; University of Maryland College Park; Arizona State University; Arizona State University-Tempe; McGill University
  摘要：Asymmetric information is a fundamental friction that results in mismatches and efficiency losses in the labor market. In this study, we posit that more disaggregated financial disclosure by a CEO candidate's prior employer can help the hiring firm better assess the possible fit between its operational needs and the candidate's skill set. Using a mandatory segment reporting reform in the United States (SFAS 131) as an exogenous shock to disclosure disaggregation, we find a significant increase...
• Short Interest and Corporate Investment: Evidence from Supply Chain Partners† AI翻译
  作者：Chen, Xia; Gong, Guojin; Luo, Shuqing
  作者单位：Singapore Management University; University of Connecticut; University of Hong Kong
  摘要：We investigate whether short interest affects supply chain partners' investments. This investigation is important for understanding the real effect of short sellers in facilitating stakeholders' investment decisions. Prior research suggests that short interest conveys negative news in a timely manner, which predicts future deterioration in firm fundamentals. We predict and find that a supplier's future investments decrease with its major customers' short interest. Consistent with predictions, ...
• The Role of Timing and Management's Remediation Actions in Preventing Failed Remediation of Material Weaknesses in Internal Controls* AI翻译
  作者：Imdieke, Andrew J.
  作者单位：University of Notre Dame
  摘要：Prior research finds that signals of remediation of internal control weaknesses do not guarantee that all weaknesses are fully resolved. However, why certain remediation strategies fail is unclear. This study examines how remediation timing and actions affect the likelihood of a failed remediation. I predict and find that the likelihood of a failed remediation is decreasing in both the time a company takes to remediate and in the extent of remediation actions employed. Importantly, this study ...
• The Importance of Clarification of Auditors' Responsibilities Under the New Audit Reporting Standards AI翻译
  作者：Backof, Ann G.; Bowlin, Kendall; Goodson, Brian M.
  作者单位：University of Virginia; University of Mississippi; Clemson University
  摘要：Given the uncertainty regarding auditors' responsibilities, standard setters considered the need for clarification of technical terms such as reasonable assurance in the new audit reporting models. The PCAOB ultimately decided to exclude clarifying language from its final standard, while the Auditing Standards Board and IAASB made such language mandatory. Given the difference in reporting models, this study investigates the role clarification of reasonable assurance plays in auditor negligence...
• Linguistic Tensions in a Professional Accounting Field: English Linguistic Capital, Hierarchy, Prestige, and Distinction Among Accountants† AI翻译
  作者：Aburous, Dina; Kamla, Rania
  作者单位：Mission College; Heriot Watt University
  摘要：This study examines the processes by which English linguistic capital is legitimized as integral to professional accountants' distinction, prestige, and status in Jordan. Drawing on 27 interviews, the study reveals the dynamic and mutual interdependency of social hierarchies and Jordanian accountants' agency in embedding the English language in everyday practices and routines. Accountants in senior positions employ English linguistic practices and strategies linked to the global structures of ...
• Walking the Talk? Managing Errors in the Audit Profession AI翻译
  作者：Gold, Anna; Detzen, Dominic; Van Mourik, Oscar; Wallage, Philip; Wright, Arnold
  作者单位：Vrije Universiteit Amsterdam; Norwegian School of Economics (NHH); University of Amsterdam; Northeastern University
  摘要：Errors reflect unintended deviations from plans or goals and commonly carry negative connotations. Although errors cannot be eliminated, they offer opportunities for learning and innovation. Audit firms employ powerful mechanisms, such as review processes, to prevent or detect audit errors and safeguard their work in the public interest. At the same time, the profession recognizes positive long-term outcomes of errors in terms of continuous learning to enhance auditor skills and, ultimately, a...
• Evidence-Informed Audit Standard Setting: Exploring Evidence Use and Knowledge Transfer* AI翻译
  作者：Hoang, Kris; Luo, Yi; Salterio, Steven E.
  作者单位：University of Alabama System; University of Alabama Tuscaloosa; Toronto Metropolitan University; Queens University - Canada
  摘要：Academics and practitioners agree that there are substantial barriers to systematically transferring audit research knowledge to policy-makers. We adopt a design science approach to investigate the efficacy of employing a research synthesis, embedded in an interactive process with audit standard setters, to transfer such knowledge. We identify a standard-setting issue that, we argue, is typical of the class of problems encountered by both parties when attempting knowledge transfer. Following d...
• Accounting as a Normalizing Tool for Transitional Dirtiness: The Case of the US Adult-Use Cannabis Industry* AI翻译
  作者：Romi, Andrea M.; Carrasco, Heather; Camors, Casey A.; Masselli, John J.
  作者单位：Texas Tech University System; Texas Tech University; Mississippi State University
  摘要：While prior accounting research documents normalizing strategies within the accounting profession and in instances of accounting adoption, the potential of accounting itself as a strategic tool toward normalizing that which is considered socially abnormal (i.e., dirty) remains an important and unexamined area of inquiry. In this study, we conduct in-depth interviews to examine the role accounting plays in the development of the US cannabis industry (CI) as it transitions from the illicit marke...
• Feedback-Driven Time Segmenting: The Effect of Feedback Frequency on Employee Behavior AI翻译
  作者：Waddoups, Nathan
  作者单位：University of Denver
  摘要：How employees mentally break up or segment time likely influences key performance behaviors. Thus, it is important to understand how features of the work environment influence the mental time segments employees create. Consistent with my predictions, I provide evidence across four experiments that feedback systems can alter the way employees segment their work time-a process that I refer to as feedback-driven time segmenting. Consistent with the theory of feedback-driven time segmenting, the e...
• Causal Attribution, Benefits Sharing, and Earnings Management AI翻译
  作者：Helikum, Lukas J.; Tan, Hun-Tong; Xu, Tu
  作者单位：New Jersey City University; Nanyang Technological University; Renmin University of China
  摘要：We conduct two experiments to investigate the joint effect of two justification factors of earnings management-namely, attribution for the firm's underperformance and benefits accruing to other employees from inflating reported earnings. This investigation is important because prior research examines the effects of individual justification factors, whereas real-world settings entail more complexity involving multiple justification factors. In Experiment 1, we predict and find that managers are...