Contemporary Accounting Research最新文献_第2页

The effects of overwithholding and retroactive savings options on retirement savings: An experimental analysis 超额预扣和追溯储蓄对退休储蓄的影响：一个实验分析

IF 3.8 3区管理学

Contemporary Accounting Research Pub Date : 2025-06-13 DOI: 10.1111/1911-3846.13053

Kay Blaufus, Michael Milde, Marcel Schaefer

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引用次数: 0

Do brokers manage the distribution of stock recommendations? 经纪人管理股票推荐的分发吗？

IF 3.8 3区管理学

Contemporary Accounting Research Pub Date : 2025-06-12 DOI: 10.1111/1911-3846.13058

Wen He, Jin Zhang

引用次数: 0

Closing the books or keeping them open? Identity work in partner retirement from Big 4 accounting firms 是把书合上还是一直开着？四大会计师事务所合伙人退休后的身份识别工作

IF 3.8 3区管理学

Contemporary Accounting Research Pub Date : 2025-05-28 DOI: 10.1111/1911-3846.13044

Ricardo Azambuja, Lisa Baudot, Takahiro Endo, Saori Matsubara

{"title":"Closing the books or keeping them open? Identity work in partner retirement from Big 4 accounting firms","authors":"Ricardo Azambuja, Lisa Baudot, Takahiro Endo, Saori Matsubara","doi":"10.1111/1911-3846.13044","DOIUrl":"https://doi.org/10.1111/1911-3846.13044","url":null,"abstract":"One view of the socialization experienced by professionals in global Big 4 firms suggests that the intensity of socialization engenders a strong and deep-rooted professional identity. We scrutinize this claim by drawing on interviews with partners who retired from lifelong employment in Big 4 firms in Japan. Through partners' reflections on their experiences in detaching from the firm, we examine how socialization manifests in partners' identity work. We find that partners' identity, which often appears entrenched, invariable, and heroic, can be highly fragile and vulnerable to changing circumstances. Before leaving the firm, interviewees attempt to reconcile their Big 4 “graduation” with feelings of obsolescence and a growing distance from previous accomplishments. After leaving the firm, interviewees revisit the identity built throughout their careers. Unable to move on to a selfhood detached from that identity, they refashion their identity relative to their former Big 4 partner self, backgrounding their private life and post-firm professional affiliations. Not knowing how to “close the books,” retired partners seek comfort in the old “plot” and in the old “characters,” finding ways to “keep the books open” even after the “setting” has changed. Our results reconfirm the powerful socialization experienced by partners during their tenure with the Big 4 but run counter to scholarship that characterizes the identity of Big 4 partners as strong and fixed. Rather, we demonstrate the insecurity underlying our professional service heroes' identity work and the contingent identity work processes that partners engage in while navigating departure from the Big 4.","PeriodicalId":10595,"journal":{"name":"Contemporary Accounting Research","volume":"42 3","pages":"1839-1869"},"PeriodicalIF":3.8,"publicationDate":"2025-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3846.13044","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145013323","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Relative performance information, advice-seeking, and trust in the manager 相关绩效信息，咨询意见，以及对经理的信任

IF 3.8 3区管理学

Contemporary Accounting Research Pub Date : 2025-05-26 DOI: 10.1111/1911-3846.13052

Ta-Tung (Stephanie) Cheng

引用次数: 0

Managerial sentiment and short-term operating decisions: Evidence from terrorist attacks 管理情绪和短期经营决策：来自恐怖袭击的证据

IF 3.8 3区管理学

Contemporary Accounting Research Pub Date : 2025-05-26 DOI: 10.1111/1911-3846.13047

Xia Chen, Yanmin Gao, Rong Huang, Yangxin Yu

引用次数: 0

Tax audits and the policing of corporate taxes: Insights from tax executives 税务审计和公司税监管：来自税务主管的见解

IF 3.8 3区管理学

Contemporary Accounting Research Pub Date : 2025-05-20 DOI: 10.1111/1911-3846.13051

Jeri K. Seidman, Roshan K. Sinha, Bridget Stomberg

{"title":"Tax audits and the policing of corporate taxes: Insights from tax executives","authors":"Jeri K. Seidman, Roshan K. Sinha, Bridget Stomberg","doi":"10.1111/1911-3846.13051","DOIUrl":"https://doi.org/10.1111/1911-3846.13051","url":null,"abstract":"We interview public company tax executives to provide new evidence on how corporate taxpayers experience and navigate the income tax audit process. Interviewees describe being “targeted” by “tax police” and having to “defend” their positions. Thus, we adopt a structural metaphor of tax audits as police investigations and use a framework from the policing literature to explain what influences taxpayers' perceptions of fairness during audits. Perceptions of fairness are important as targets of investigations are more likely to cooperate and accept outcomes when they perceive policing processes as fair. Tax executives aim to obtain fair and consistent treatment by compiling documentation, consulting with peers and external advisors, and educating tax agents. Audits are adversarial, however, and taxpayers also act strategically to secure favorable outcomes and appeal or litigate when they believe outcomes are unfair. Interviewees note variation in the extent to which tax authorities create frameworks that facilitate fair audit processes and whether tax agents implement these frameworks. Our study offers new insights into the tax audit process from corporate taxpayers' perspectives. First, public company taxpayers view tax audits as redundant to financial statement audits of their tax positions. Thus, tax audits may have limited scope to deter tax noncompliance. Second, tax executives are not passive actors; they take deliberate actions to shape audit outcomes. Third, audits are less efficient for everyone when taxpayers perceive them as procedurally unfair. Investments by tax authorities that increase perceptions of fairness may enhance audit efficiency by increasing taxpayers' cooperation and acceptance of outcomes.","PeriodicalId":10595,"journal":{"name":"Contemporary Accounting Research","volume":"42 3","pages":"1744-1775"},"PeriodicalIF":3.8,"publicationDate":"2025-05-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3846.13051","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145013075","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Do local newspapers matter to institutional investors? 地方报纸对机构投资者重要吗？

IF 3.8 3区管理学

Contemporary Accounting Research Pub Date : 2025-05-19 DOI: 10.1111/1911-3846.13049

Byoung Uk Kang, Jonathan Sangwook Nam

引用次数: 0

The effects of relative performance information on subsequent cooperation 相对绩效信息对后续合作的影响

IF 3.8 3区管理学

Contemporary Accounting Research Pub Date : 2025-05-07 DOI: 10.1111/1911-3846.13045

Xinyu Zhang

引用次数: 0

Related parties, financial reporting quality, and donations 关联方、财务报告质量和捐赠

IF 3.8 3区管理学

Contemporary Accounting Research Pub Date : 2025-04-29 DOI: 10.1111/1911-3846.13048

Steven Balsam, Erica E. Harris, Paul Wong

{"title":"Related parties, financial reporting quality, and donations","authors":"Steven Balsam, Erica E. Harris, Paul Wong","doi":"10.1111/1911-3846.13048","DOIUrl":"https://doi.org/10.1111/1911-3846.13048","url":null,"abstract":"In 2008, the IRS added several schedules to Form 990, including Schedule R, related party transactions. Utilizing Schedule R, we investigate and descriptively document the existence of related parties and the types of transactions engaged in with those related parties. Then, to provide evidence of the usefulness of these disclosures, we tie into the literature on financial reporting quality. Prior research into financial reporting quality shows that donors discount program ratios when a nonprofit organization reports zero fundraising expenses, implying that they find reporting zero fundraising expenses to be a proxy for poor financial reporting quality. A plausible reason for organizations reporting zero fundraising expenses is that a related party conducts fundraising on the organization's behalf. Consistent with this interpretation, we find that when nonprofits disclose that fundraising services are provided by a related entity, they are more likely to report zero fundraising expenses. We also find that disclosure of related party fundraising mitigates donor discounting of the program ratio when zero fundraising expenses are reported. However, we only find that this mitigation occurs in nonprofits with sophisticated donors. In sum, we find evidence consistent with donors—in particular, sophisticated donors—using disclosures provided in Form 990 to supplement the amounts recognized. Our findings demonstrate the importance of, and are consistent with the use of, these related party disclosures. On a broader level, these findings provide insight into how thoroughly donors are willing to review Form 990 to get information relevant to their donation decision.","PeriodicalId":10595,"journal":{"name":"Contemporary Accounting Research","volume":"42 3","pages":"1652-1683"},"PeriodicalIF":3.8,"publicationDate":"2025-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145013325","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Local newspaper closures and bank loan contracts 地方报纸倒闭，银行贷款合同

IF 3.8 3区管理学

Contemporary Accounting Research Pub Date : 2025-04-28 DOI: 10.1111/1911-3846.13046

Zhiming Ma, Derrald Stice, Han Stice, Yue Zhang

引用次数: 0