The Accounting Review

最新文章

• Mandatory Information Exchange, Cross-Border Income Shifting, and the Physical Flow of Tangible Goods AI翻译
  作者：Chow, Travis; Maydew, Edward L.; She, Guoman
  作者单位：University of Hong Kong; University of North Carolina; University of North Carolina Chapel Hill; University of North Carolina School of Medicine; National University of Singapore
  摘要：We examine whether mandatory tax information exchange agreements between governments have real effects on firms' physical trade in tangible goods. We posit that some of the physical trade in tangible goods flowing through low-tax jurisdictions is intended to facilitate income shifting. As such, shocks to enforcement via mandatory information exchange agreements could cause firms to change the physical flow of goods. Using firm-level shipping container data, we find that adoption of bilateral t...
• Tough Ratings, Tougher Sell: How Different Types of Adjustment Affect Managers' Asymmetric Algorithm Use in Performance Evaluation Judgments AI翻译
  作者：Lin, Fangbin; Cheng, Mandy M.; Humphreys, Kerry A.
  作者单位：University of Western Australia; University of New South Wales Sydney
  摘要：Despite the potential of algorithms to improve judgment quality, recent research suggests that individuals may be averse to algorithmic use. We experimentally examine whether and how managers' use of an algorithm-advised performance rating is influenced by rating valence and the decision rights managers have to adjust the algorithm. We find that managers are less willing to use an algorithm to evaluate subordinate performance when it advises a low, rather than high, rating. We further show tha...
• Team-based approach to arteriovenous access management AI翻译
  作者：Holden-Wingate, Christopher E.; Holden-Wingate, Lucinda R.; Hussain, Abraham; Kotturu, Navya R. K.; Montano, Danielle; Appah-Sampong, Abena; Tran, Aurelie; Salomon, Brett J.; Ozaki, C. Keith; Hentschel, Dirk M.; Hussain, Mohamad A.
  作者单位：University of Illinois System; University of Illinois Chicago; University of Illinois Chicago Hospital; Mass General Brigham; Harvard University; Harvard University Medical Affiliates; Brigham & Women's Hospital; University of California System; University of California Los Angeles; Mercer University; Harvard University; Harvard Medical School; Mass General Brigham
  摘要：More than 800,000 people live with end-stage kidney disease (ESKD) in the United States, and the incidence continues to rise. Further, the treatment landscape is evolving due to increasing prevalence of risk factors, such as diabetes and the aging United States population. More than ever, the creation and management of hemodialysis accesses require a multidisciplinary, team-based approach to provide care effectively. However, there is limited available research on the effects of multidisciplin...
• Thoughts on Management Accounting Research at The Accounting Review's Centennial AI翻译
  作者：Labro, Eva
  作者单位：University of North Carolina; University of North Carolina Chapel Hill
  摘要：On the occasion of The Accounting Review's centennial, I bring renewed urgency to the need for management accounting research to have practical relevance given the budgetary pressures on higher education. Practically relevant research is also relevant in the classroom. I present three ideas to increase the practical and teaching relevance of management accounting research. First, study the heterogeneity in management accounting practices across industries and embrace single-industry research d...
• Tax, Technology, and Craftsmanship AI翻译
  作者：Radcliffe, Vaughan; Spence, Crawford; Stein, Mitch
  作者单位：Western University (University of Western Ontario); University of London; King's College London
  摘要：: The impacts of technological change and automation are now being explored in audit, yet parallel studies of tax practitioners are more limited in scope. It cannot be assumed that the two practice areas will follow similar paths. The present study reports the results of a multimethod qualitative study of tax lawyers and accountants that suggests that tax work is more resistant to technology than auditing. Although automation is enthusiastically embraced in the area of tax compliance, this is ...
• Are There Externalities of Private Firm News Disclosure? Evidence from Public Firms' Investment AI翻译
  作者：Chen, Feng; Ding, Yi; Du, Xingqiang; Tseng, Kevin; Wang, Xiaoqiao
  作者单位：University of Toronto; The Chinese University of Hong Kong, Shenzhen; The Chinese University of Hong Kong, Shenzhen; Xiamen University; Chinese University of Hong Kong; National Taiwan University
  摘要：This study examines whether and how voluntary news disclosure made by private firms affects investment sensitivities of public peer firms. Analyzing data from U.S. public firms from 1996 to 2018, we discover that public firms' investment sensitivities intensify in industries with active private firm disclosures; a one standard deviation increase in private firm news disclosure raises public firms' investment sensitivities by 14.5-17.6 percent. To mitigate endogeneity, we employ instrumental-va...
• Effects of Mandatory Carbon Reporting on Greenwashing AI翻译
  作者：Grewal, Jody; Richardson, Gordon; Wang, Jingjing
  作者单位：University of Toronto; University of Toronto; University Toronto Mississauga; University of Toronto; University of Calgary
  摘要：We study the effects of mandatory environmental reporting on greenwashing. Our setting is a regulation in the United Kingdom requiring firms to report carbon emissions, or mandatory carbon reporting (MCR). Measuring greenwashing as the discrepancy between companies' external carbon-related discussions in corporate social responsibility (CSR) reports and their underlying carbon performance, we find MCR leads to a decline in three types of greenwashing: excessive length, over-optimism, and vague...
• Shared decision-making and the use of decision aids in the management of carotid disease AI翻译
  作者：Krafcik, Brianna M.; Eklund, Kelsey; Wallace, Bryan; Facciponte, Dominic N.; Suckow, Bjoern D.; Stone, David H.; Goodney, Philip P.
  作者单位：Dartmouth College; University of Colorado System; University of Colorado Anschutz
  摘要：Changes to the National Coverage Determination for carotid stenting now mandates a documented shared decision-making (SDM) interaction between the provider and patient as a prerequisite for reimbursement. Historically, formalized SDM tools to facilitate these discussions have been underutilized in clinical practice among vascular surgeons. Therefore, our objective was to conduct a contemporary review of currently available information surrounding SDM and decision support instruments for patien...
• Team-based approach to complex carotid disorders AI翻译
  作者：Reinert, Nathan J.; Hussain, M. Shazam; Lyden, Sean P.
  作者单位：Cleveland Clinic Foundation; Cleveland Clinic Foundation
  摘要：Patients presenting with complex carotid artery disorders require diligent care and decision making to achieve positive outcomes. With advancements in endovascular techniques and the ongoing need for surgical intervention in some patients, multiple specialties share in the responsibility of treating these patients. At the Cleveland Clinic, a multidisciplinary, team-based approach to caring for complex carotid disorders has been established to provide patients with comprehensive care. Collabora...
• Response to Redesigning Executive Incentives: The Rising Role of Subjective Performance Measures AI翻译
  作者：Fox, Zackery D.
  作者单位：Brigham Young University
  摘要：Despite the growing use of subjective performance incentives used in executive bonuses, empirical evidence on their effectiveness remains inconclusive. This study explores three aspects of subjective metrics in bonus plan design: their prevalence, the goals they target, and their impact on managerial behavior and firm outcomes. First, I document 53.8 percent of CEO bonus plans include at least one subjective performance measure, and among these plans, an average of 38.9 percent of total bonus ...