Contemporary Accounting Research最新文献_第2页

Auditor Task Prioritization Hiérarchisation des tâches d’audit 审计任务优先级（Auditor Task Priorization）

IF 3.8 3区管理学

Contemporary Accounting Research Pub Date : 2026-06-08 Epub Date: 2026-02-06 DOI: 10.1111/1911-3846.70034

Bart Dierynck, Christian P. H. Peters

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Timing Isn't Everything: How Public Service and Self-Serving Goals Influence Auditor Voice Tactics Le calendrier n'est pas tout : influence des buts désintéressés et intéressés sur les stratégies axées sur la voix des auditeurs 时机不是一切：公共服务和自助服务目标如何影响审计师的声音策略

IF 3.8 3区管理学

Contemporary Accounting Research Pub Date : 2026-06-08 Epub Date: 2026-02-17 DOI: 10.1111/1911-3846.70036

Kathryn Kadous, Chad A. Proell, Michael A. Ricci

{"title":"Timing Isn't Everything: How Public Service and Self-Serving Goals Influence Auditor Voice Tactics\u0000 Le calendrier n'est pas tout : influence des buts désintéressés et intéressés sur les stratégies axées sur la voix des auditeurs","authors":"Kathryn Kadous, Chad A. Proell, Michael A. Ricci","doi":"10.1111/1911-3846.70036","DOIUrl":"https://doi.org/10.1111/1911-3846.70036","url":null,"abstract":"<div>\u0000 \u0000 <p>Auditors are required to raise potential audit issues to their supervisor's attention (i.e., to speak up). Speaking up allows supervisors to adjust audit procedures as needed to protect audit quality. We argue that the act of speaking up may not always be sufficient to protect audit quality—<i>how</i> auditors speak up is critical. Drawing on audit voice theory (AVT), which focuses on <i>whether</i> auditors speak up, we consider the impact of auditors' salient goals on the tactics that auditors use when raising issues. Using a survey, multiple experiments, and an association study, we find that staff auditors with salient public service (vs. self-serving) goals choose more quality-enhancing voice tactics when speaking up. Importantly, however, we find that the voice-related decisions of auditors with salient self-serving (but not public service) goals respond to rewards for more quality-enhancing tactics. These results support our theory that auditors approach voice differently depending on their salient goals, and they imply that supervisors can help auditors choose quality-enhancing voice tactics even when self-serving goals are salient. Overall, our findings test and extend AVT, identify a potential shortcoming of current audit standards, and suggest ways that firms can improve team communication and audit quality via recruitment strategies, team management practices, and training.</p>\u0000 </div>","PeriodicalId":10595,"journal":{"name":"Contemporary Accounting Research","volume":"43 2","pages":"632-658"},"PeriodicalIF":3.8,"publicationDate":"2026-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148203041","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

Sustainability Controls as Technologies of Actorhood: Constructing the Responsible Supplier in Global Supply Chains Le contrôle de la durabilité comme technologie d'actorialité : façonner le fournisseur responsable dans les chaînes d'approvisionnement mondiales 可持续性控制作为行为的技术：在全球供应链中构建负责任的供应商

IF 3.8 3区管理学

Contemporary Accounting Research Pub Date : 2026-06-08 Epub Date: 2026-04-24 DOI: 10.1111/1911-3846.70041

Martin Messner, Marek Reuter, Torkel Strömsten

{"title":"Sustainability Controls as Technologies of Actorhood: Constructing the Responsible Supplier in Global Supply Chains\u0000 Le contrôle de la durabilité comme technologie d'actorialité : façonner le fournisseur responsable dans les chaînes d'approvisionnement mondiales","authors":"Martin Messner, Marek Reuter, Torkel Strömsten","doi":"10.1111/1911-3846.70041","DOIUrl":"https://doi.org/10.1111/1911-3846.70041","url":null,"abstract":"<p>This paper examines how accounting and control practices constitute and distribute agency and responsibility for sustainability in global supply chains. Drawing on a field study in the fashion industry, we describe the sustainability control practices used by a major buyer firm vis-à-vis its suppliers and trace their evolution from a “compliance-based” to a more “collaborative” regime. We find that these controls did not simply guide, monitor, or assess supplier firms; they responsibilized them in a more fundamental sense, namely by virtue of <i>scripting</i> the suppliers' <i>actorhood</i>. We show how such scripting evolved in ways that enabled the buyer to progressively distance itself from certain sustainability and control problems, as emergent controls produced the legitimate supplier as an actor who can, and should, address sustainability in an increasingly autonomous and entrepreneurial manner. A key argument that we therefore develop is that sustainability control practices operate as <i>technologies of actorhood</i> that not only address sustainability problems but also redistribute locales of moral authority and responsibility in interorganizational settings—not only among actors but also into the invisible hand of the market. We further show how such constitution of organizational actorhood relies on, and triggers, processes of subjectivation at the individual level, as members come to embody their organization's imagined actorhood.</p>","PeriodicalId":10595,"journal":{"name":"Contemporary Accounting Research","volume":"43 2","pages":"1119-1144"},"PeriodicalIF":3.8,"publicationDate":"2026-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3846.70041","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148202963","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

Is State Tax Policy Associated With State-Level COVID-19 Restrictions? La politique fiscale des États est-elle associée aux restrictions introduites pendant la crise de COVID-19 ? 州税收政策是否与州一级的COVID-19限制有关？各国的财政政策是否与COVID-19危机期间出台的限制措施有关？

IF 3.8 3区管理学

Contemporary Accounting Research Pub Date : 2026-06-08 Epub Date: 2026-03-07 DOI: 10.1111/1911-3846.70039

Nathan C. Goldman, Stephen J. Lusch, Luke Watson

引用次数: 0

Accounting for Expected Cost Savings and Synergy Gains: The Role of Lenders’ Risk Preferences Comptabilisation des économies de coûts et des gains de synergie attendus : le rôle des préférences des prêteurs en matière de risque 预期成本节约和协同收益的核算：贷款人的风险偏好的作用

IF 3.8 3区管理学

Contemporary Accounting Research Pub Date : 2026-06-08 Epub Date: 2026-02-23 DOI: 10.1111/1911-3846.70035

Shushu Jiang

{"title":"Accounting for Expected Cost Savings and Synergy Gains: The Role of Lenders’ Risk Preferences\u0000 Comptabilisation des économies de coûts et des gains de synergie attendus : le rôle des préférences des prêteurs en matière de risque","authors":"Shushu Jiang","doi":"10.1111/1911-3846.70035","DOIUrl":"https://doi.org/10.1111/1911-3846.70035","url":null,"abstract":"<p>This paper examines whether lenders' risk preferences explain the use of cost-synergy adjustments in loan contracts. These adjustments represent an aggressive accounting choice that permits borrowers to add <i>expected</i> cost savings and synergy gains from mergers, acquisitions, and restructurings to contractual earnings. Using novel data from loan contracts, I first document an increasing prevalence of these adjustments over the past two decades. Consistent with the notion that these adjustments provide borrowers with greater risk-taking flexibility and increase the riskiness of lenders' payoffs, I find that lenders with stronger risk-taking preferences are more likely to use these adjustments. This finding is more pronounced when lenders face lower monitoring costs and when borrowers are led by managers who are less risk-incentivized. It is also stronger in loan contracts that grant borrowers more flexibility through these adjustments and when lenders face greater pressure to reach for yield. Overall, my findings highlight the importance of lenders' risk preferences in determining accounting choices in debt contracting.</p>","PeriodicalId":10595,"journal":{"name":"Contemporary Accounting Research","volume":"43 2","pages":"893-922"},"PeriodicalIF":3.8,"publicationDate":"2026-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3846.70035","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148202962","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

Preventing Defaults in Response to Deteriorating Bank Health: The Prompt Corrective Action Approach Prévenir les défaillances en réponse à la détérioration du système bancaire : une approche fondée sur des mesures correctives rapides 为应对银行健康状况恶化而预防违约：迅速纠正行动方法

IF 3.8 3区管理学

Contemporary Accounting Research Pub Date : 2026-06-08 Epub Date: 2026-02-09 DOI: 10.1111/1911-3846.70027

Nishant Kashyap, Sriniwas Mahapatro, Prasanna Tantri

{"title":"Preventing Defaults in Response to Deteriorating Bank Health: The Prompt Corrective Action Approach\u0000 Prévenir les défaillances en réponse à la détérioration du système bancaire : une approche fondée sur des mesures correctives rapides","authors":"Nishant Kashyap, Sriniwas Mahapatro, Prasanna Tantri","doi":"10.1111/1911-3846.70027","DOIUrl":"https://doi.org/10.1111/1911-3846.70027","url":null,"abstract":"<div>\u0000 \u0000 <p>Prior research shows that borrowers are more likely to default when their banks are financially distressed, particularly where contract enforcement is weak. We examine whether regulatory intervention in the form of Prompt Corrective Action (PCA), which seeks to improve bank health through enhanced monitoring, reverses such defaults. To address this question, we exploit the bright-line entry thresholds in India's PCA regime using a regression discontinuity framework. We first show that such defaults exist in India. Our main result is that PCA intervention significantly reduces such defaults. The result is robust to variation in methodology and alternative definitions of bank health. Our evidence suggests that PCA reduces such defaults by credibly signaling to borrowers the likely restoration of bank health and continuity of lending relationships. Its effectiveness was reinforced by an earlier regulatory reform that improved the timeliness of loan-loss provisioning, enhancing the credibility of enforcement. Overall, our findings suggest that PCA, when underpinned by credible financial reporting, can serve as an effective policy tool to curb strategic defaults.</p>\u0000 </div>","PeriodicalId":10595,"journal":{"name":"Contemporary Accounting Research","volume":"43 2","pages":"868-892"},"PeriodicalIF":3.8,"publicationDate":"2026-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148203094","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

Does the All-Star Award Affect Chinese Analysts' Performance? Evidence From a Regression Discontinuity Design and the Field Le prix All-Star influence-t-il le rendement des analystes chinois? Données probantes issues d'une régression sur discontinuité et du terrain 全明星奖会影响中国分析师的业绩吗？全明星奖会影响中国分析师的表现吗？来自不连续回归和实地的证据

IF 3.8 3区管理学

Contemporary Accounting Research Pub Date : 2026-06-08 Epub Date: 2026-02-25 DOI: 10.1111/1911-3846.70038

Congcong Li, Shaokun Li, Hai Lu

{"title":"Does the All-Star Award Affect Chinese Analysts' Performance? Evidence From a Regression Discontinuity Design and the Field\u0000 Le prix All-Star influence-t-il le rendement des analystes chinois? Données probantes issues d'une régression sur discontinuité et du terrain","authors":"Congcong Li, Shaokun Li, Hai Lu","doi":"10.1111/1911-3846.70038","DOIUrl":"https://doi.org/10.1111/1911-3846.70038","url":null,"abstract":"<p>This paper examines the effect of the All-Star award on the performance of Chinese financial analysts. Leveraging unique voting data from 2007 to 2016 and a regression discontinuity design (RDD), we find that the All-Star award significantly enhances recipients' fundamental analysis. Awarded analysts issue more accurate earnings forecasts, and their stock recommendations convey greater information content for firms with higher information asymmetry. RDD results also indicate that award recipients gain increased resources and greater flexibility in reallocating time and effort. Post award, analysts concentrate on fewer industries, cover more firms within each industry, issue forecasts more frequently, expand their teams, and conduct more site visits. Surveys of analysts and institutional investors corroborate these findings, highlighting increases in site visits and roadshows following the award. Overall, the results suggest that the All-Star award boosts analyst performance by fostering more concentrated coverage and improving access to both internal and external resources.</p>","PeriodicalId":10595,"journal":{"name":"Contemporary Accounting Research","volume":"43 2","pages":"607-631"},"PeriodicalIF":3.8,"publicationDate":"2026-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3846.70038","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148203078","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

The Impact of Section 4960 Excise Tax on Nonprofit Executive Compensation and Turnover Les effets de l'article 4960 relatif à la taxe d'accise sur la rémunération et la rotation des cadres dans les organismes à but non lucratif 第4960条消费税对非营利组织高管薪酬和人员流动的影响

IF 3.8 3区管理学

Contemporary Accounting Research Pub Date : 2026-06-08 Epub Date: 2026-03-26 DOI: 10.1111/1911-3846.70037

Steven Balsam, Curtis M. Hall, Erica E. Harris, Kyle A. Smith

{"title":"The Impact of Section 4960 Excise Tax on Nonprofit Executive Compensation and Turnover\u0000 Les effets de l'article 4960 relatif à la taxe d'accise sur la rémunération et la rotation des cadres dans les organismes à but non lucratif","authors":"Steven Balsam, Curtis M. Hall, Erica E. Harris, Kyle A. Smith","doi":"10.1111/1911-3846.70037","DOIUrl":"https://doi.org/10.1111/1911-3846.70037","url":null,"abstract":"<div>\u0000 \u0000 <p>We examine the impact of Internal Revenue Service (IRS) Code Section 4960 of the <i>Tax Cuts and Jobs Act</i> of 2017 on nonprofit organizations (NPOs). This section imposes a 21% excise tax on nonprofit employee compensation exceeding $1 million per covered individual. As this is an exogenous shock imposing a cost on NPOs with highly paid employees, it leads us to examine whether those employees share the newly added cost via a reduction in their compensation. Using a difference-in-differences analysis on data from IRS Form 990 filings for nearly 40,000 nonprofit employee-year observations from 2015 to 2010, we find that the level of compensation, on average, increases for treated executives in the post–Section 4960 period, but at a slower rate than that of the control group of executives. These results are consistent with highly paid employees being reluctant, on average, to take a pay cut, but being more willing to accept a reduction in their rate of pay growth. Our results are robust to alternative treatment specifications and control samples, such as employees who earn more than $1 million but are not covered under Section 4960 and medical professionals who are specifically exempt from Section 4960. We also find that compensation decreases are more likely for treated employees post–Section 4960 and that replacements for treated CEOs take an even steeper pay cut post–Section 4960. Additionally, we observe increased turnover for treated CEOs post–Section 4960, consistent with Section 4960 leading to conflicts between treated CEOs and their boards regarding the excise tax and who should bear its cost.</p>\u0000 </div>","PeriodicalId":10595,"journal":{"name":"Contemporary Accounting Research","volume":"43 2","pages":"979-1007"},"PeriodicalIF":3.8,"publicationDate":"2026-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148203087","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

Loan Contracting and Changes to the Accounting for Leases: Implications of Accounting Standards Codification 842 Contrats de prêt et changements en matière de comptabilisation des contrats de location : incidences de la norme ASC 842 贷款合同和租赁会计的变化：会计标准编纂842贷款合同和租赁会计的变化：ASC 842标准的影响

IF 3.8 3区管理学

Contemporary Accounting Research Pub Date : 2026-06-08 Epub Date: 2026-04-21 DOI: 10.1111/1911-3846.70050

Lin Cheng, Jacob Jaggi, Mark Yuzhi Yan, Spencer Young

{"title":"Loan Contracting and Changes to the Accounting for Leases: Implications of Accounting Standards Codification 842\u0000 Contrats de prêt et changements en matière de comptabilisation des contrats de location : incidences de la norme ASC 842","authors":"Lin Cheng, Jacob Jaggi, Mark Yuzhi Yan, Spencer Young","doi":"10.1111/1911-3846.70050","DOIUrl":"https://doi.org/10.1111/1911-3846.70050","url":null,"abstract":"<div>\u0000 \u0000 <p>This study investigates the adoption and implications of Accounting Standards Codification (ASC) 842 lease accounting standards in private loan contracts. Analyzing a comprehensive sample of material loan contracts from 2011 to 2023, we document a pervasive reluctance to adopt ASC 842. Specifically, we find that for loans issued prior to, but maturing after, the standard effective date, only 41% of loans adopt the standard. For loans issued after the standard effective date, only 46% of loans adopt the standard. Our determinants analyses reveal that for loans issued prior to the effective date, the reluctance to adopt ASC 842 is associated with (1) a preference for using consistent lease classifications over time, (2) concerns about borrower opportunism, and (3) the costs of negotiating or renegotiating lease-related loan terms within lending syndicates. In contrast, for loans issued after the effective date, only negotiation costs are associated with the reluctance to adopt. Our findings suggest that the costs of adopting ASC 842 in private loan contracts often outweigh the benefits and that contracting parties prefer a stable accounting standard environment.</p>\u0000 </div>","PeriodicalId":10595,"journal":{"name":"Contemporary Accounting Research","volume":"43 2","pages":"1091-1118"},"PeriodicalIF":3.8,"publicationDate":"2026-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148203065","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

Audit partner achievement drive and audit quality 审计合伙人业绩驱动和审计质量

IF 3.8 3区管理学

Contemporary Accounting Research Pub Date : 2026-03-07 Epub Date: 2025-10-10 DOI: 10.1111/1911-3846.70012

Peter Clarkson, Ru (Tina) Gao, Fang Hu, Yi Xiang

引用次数: 0