Contemporary Accounting Research

最新文章

• Chief Financial Officers as Inside Directors AI翻译
  作者：Bedard, Jean C.; Hoitash, Rani; Hoitash, Udi
  作者单位：Bentley University; University of New South Wales Sydney; Northeastern University
  摘要：Considerable prior research investigates whether the extent of insider presence on corporate boards is detrimental. However, the majority of past research treats all inside directors as a homogenous group. This study considers that issue in the context of chief financial officers (CFO) serving on their own company's board. Our research is important because individuals in different executive roles bring different skills and knowledge to board interactions, highlighting the potential for differe...
• Does Corporate Tax Aggressiveness Influence Audit Pricing? AI翻译
  作者：Donohoe, Michael P.; Knechel, W. Robert
  作者单位：University of Illinois System; University of Illinois Urbana-Champaign; State University System of Florida; University of Florida
• Analysts' Cash Flow Forecasts and Accrual Mispricing AI翻译
  作者：Radhakrishnan, Suresh; Wu, Shu-Ling
  作者单位：University of Texas System; University of Texas Dallas; National Taiwan University
  摘要：This study examines whether accrual mispricing is less for firms whose analysts provide both earnings and cash flow forecasts than for firms whose analysts provide only earnings forecasts. When analysts provide cash flow forecasts along with earnings forecasts, they implicitly also provide accrual forecasts. Based on Hirshleifer and Teoh's (2006) investors' limited attention argument, we hypothesize and find that accrual mispricing is less for earnings and cash flow forecast firms than for ear...
• The Reputational Costs of Tax Avoidance AI翻译
  作者：Gallemore, John; Maydew, Edward L.; Thornock, Jacob R.
  作者单位：University of Chicago; University of North Carolina; University of North Carolina Chapel Hill; University of Washington; University of Washington Seattle
  摘要：We investigate whether firms and their top executives bear reputational costs from engaging in aggressive tax avoidance activities. Prior literature has posited that reputational costs partially explain why so many firms apparently forgo the benefits of tax avoidance, the so-called under-sheltering puzzle. We employ a database of 118 firms that were subject to public scrutiny for having engaged in tax shelters, representing the largest sample of publicly identified corporate tax shelters analy...
• We Don't Replicate Accounting Research-Or Do We? AI翻译
  作者：Salterio, Steven E.
  作者单位：Queens University - Canada
• Accounting and Sweatshops: Enabling Coordination and Control in Low-Price Apparel Production Chains AI翻译
  作者：Neu, Dean; Rahaman, Abu Shiraz; Everett, Jeff
  作者单位：York University - Canada; University of Calgary
• The Effects of Presentation Salience and Measurement Subjectivity on Nonprofessional Investors' Fair Value Judgments AI翻译
  作者：Clor-Proell, Shana M.; Proell, Chad A.; Warfield, Terry D.
  作者单位：Texas Christian University; University of Wisconsin System; University of Wisconsin Madison
• The Effect of Enterprise Systems Implementation on the Firm Information Environment AI翻译
  作者：Dorantes, Carlos-Alberto; Li, Chan; Peters, Gary F.; Richardson, Vernon J.
  作者单位：Tecnologico de Monterrey; Pennsylvania Commonwealth System of Higher Education (PCSHE); University of Pittsburgh; University of Arkansas System; University of Arkansas Fayetteville
  摘要：This study uses an archival research design to assess the impact of enterprise systems on a firm's internal information environment as reflected in the production of management earnings forecasts. Specifically, the authors hypothesize that, if enterprise systems improve management's access to decision-relevant internal information, higher quality management earnings forecasts should ensue. Consistent with disclosure theory and the purported technical characteristics of enterprise systems, the ...
• How Do Regulatory Reforms to Enhance Auditor Independence Work in Practice? AI翻译
  作者：Fiolleau, Krista; Hoang, Kris; Jamal, Karim; Sunder, Shyam
• Accounting Conservatism and Debt Contracts: Efficient Liquidation and Covenant Renegotiation AI翻译
  作者：Li, Jing
  作者单位：Carnegie Mellon University