The Accounting Review

最新文章

• Solvency in Financial Accounting AI翻译
  作者：Ferguson, Andrew
  作者单位：University of Technology Sydney
• Financial Reporting Quality of US Private and Public Firms AI翻译
  作者：Hope, Ole-Kristian; Thomas, Wayne B.; Vyas, Dushyantkumar
  作者单位：University of Toronto; University of Oklahoma System; University of Oklahoma - Norman; University of Minnesota System; University of Minnesota Twin Cities
  摘要：Using a new database that contains accounting data for a large sample of U. S. private firms, we provide an investigation of financial reporting quality (FRQ) of U. S. private versus public firms. We find that in general public firms have higher accrual quality and are more conservative. The results are consistent with public firms' reporting reflecting greater demand for financial information. However, these reporting qualities of public firms are mitigated or eliminated in settings where pub...
• Taxation of Multinational Corporations AI翻译
  作者：Niemann, Rainer
  作者单位：University of Graz
• The Differential Improvement Effects of the Strategy Map and Scorecard Perspectives on Managers' Strategic Judgments AI翻译
  作者：Cheng, Mandy M.; Humphreys, Kerry A.
  作者单位：University of New South Wales Sydney
  摘要：This study examines the effect that two key balanced scorecard (BSC) framework elements-causal linkages between strategic objectives in the strategy map and performance measures categorized by scorecard perspective-have on managers' ability to interpret the strategic relevance of external information and use this information to evaluate the appropriateness of an organization's strategy. We conduct two experiments, finding that presenting a set of strategic objectives as a strategy map enhances...
• Incentives to Inflate Reported Cash from Operations Using Classification and Timing AI翻译
  作者：Lee, Lian Fen
  作者单位：Boston College
  摘要：This study examines when firms inflate reported cash from operations in the statement of cash flows (CFO) and the mechanisms through which firms manage CFO. CFO management is distinct from earnings management. Unlike the manipulation of accruals, firms cannot manage CFO with biased estimates, but must resort to classification and timing. I identify four firm characteristics associated with incentives to inflate reported CFO: (1) financial distress, (2) a long-term credit rating near the invest...
• Is Earnings Quality Associated with Corporate Social Responsibility? AI翻译
  作者：Kim, Yongtae; Park, Myung Seok; Wier, Benson
  作者单位：Santa Clara University; Virginia Commonwealth University
  摘要：This study examines whether socially responsible firms behave differently from other firms in their financial reporting. Specifically, we question whether firms that exhibit corporate social responsibility (CSR) also behave in a responsible manner to constrain earnings management, thereby delivering more transparent and reliable financial information to investors as compared to firms that do not meet the same social criteria. We find that socially responsible firms are less likely (1) to manag...
• Perceived Auditor Independence and Audit Litigation: The Role of Nonaudit Services Fees AI翻译
  作者：Schmidt, Jaime J.
  作者单位：University of Texas System; University of Texas Austin
  摘要：This study investigates whether audit litigants act as if they believe jurors will associate auditor-provided nonaudit services (NAS) with impaired auditor independence, and thus substandard auditor performance. Using GAAP-based financial statement restatements disclosed from 2001-2007 as an indicator for audit failure, I find that the amount of NAS fees and the ratio of NAS fees to total fees is positively associated with the likelihood that a restatement results in audit litigation. I also f...
• In Search of Informed Discretion: An Experimental Investigation of Fairness and Trust Reciprocity AI翻译
  作者：Maas, Victor S.; van Rinsum, Marcel; Towry, Kristy L.
  作者单位：Erasmus University Rotterdam; Erasmus University Rotterdam - Excl Erasmus MC; Emory University
  摘要：This paper investigates managerial discretion in compensation decisions in a team setting, in which a measure of the team's aggregate performance is readily available from the accounting system. Specifically, we examine the willingness of managers to obtain additional, costly information that would supplement this measure and allow the managers to more accurately assess individual contributions to team output. Using theory from behavioral economics that incorporates social preferences (i.e., f...
• Reward System Design and Group Creativity: An Experimental Investigation AI翻译
  作者：Chen, Clara Xiaoling; Williamson, Michael G.; Zhou, Flora H.
  作者单位：University of Illinois System; University of Illinois Urbana-Champaign; University of Texas System; University of Texas Austin
  摘要：In an environment where three-person groups develop a creative solution to an important problem, we examine whether the efficacy of either individual- or group-based creativity-contingent incentives depends on whether they take the piece-rate or tournament form. We predict and find that group (intergroup) tournament pay increases group cohesion and collaborative efforts, which ultimately lead to a more creative group solution, relative to group piece-rate pay. While individual (intragroup) tou...
• Accounting Decentralization and Performance Evaluation of Business Unit Managers AI翻译
  作者：Indjejikian, Raffi J.; Matejka, Michal
  作者单位：University of Michigan System; University of Michigan; Arizona State University; Arizona State University-Tempe
  摘要：We use survey data to examine firms' propensity to rely on financial measures in evaluating local business unit managers. We find that firms rely less on financial measures (and more on nonfinancial measures or subjective evaluations) in determining local managers' bonuses when those managers have greater influence over the design of internal accounting systems. At the same time, we find no significant association between the choice of performance measures and local managers' authority to make...