Contemporary Accounting Research最新文献_第3页

Debt Concentration and the Tax Sensitivity of Leverage Concentration de la dette et sensibilité fiscale du levier financier 债务集中度与杠杆集中度的税收敏感性研究

IF 3.8 3区管理学

Contemporary Accounting Research Pub Date : 2026-06-08 Epub Date: 2026-04-13 DOI: 10.1111/1911-3846.70044

Xiaoli Hu, Yuehua Li, Oliver Zhen Li, Sha Pei

引用次数: 0

Collaborating Across Boundaries: Toward an Integrated Cyber Risk Assessment by Internal Auditors and Cybersecurity Professionals Collaboration interprofessionnelle : vers une évaluation intégrée des cyberrisques par les auditeurs internes et les spécialistes en cybersécurité 跨国界协作：由内部审计师和网络安全专业人员对网络风险进行综合评估

IF 3.8 3区管理学

Contemporary Accounting Research Pub Date : 2026-06-08 Epub Date: 2026-04-08 DOI: 10.1111/1911-3846.70052

Sergeja Slapničar, Tina Vuko, Marko Čular, Matej Drašček

{"title":"Collaborating Across Boundaries: Toward an Integrated Cyber Risk Assessment by Internal Auditors and Cybersecurity Professionals\u0000 Collaboration interprofessionnelle : vers une évaluation intégrée des cyberrisques par les auditeurs internes et les spécialistes en cybersécurité","authors":"Sergeja Slapničar, Tina Vuko, Marko Čular, Matej Drašček","doi":"10.1111/1911-3846.70052","DOIUrl":"https://doi.org/10.1111/1911-3846.70052","url":null,"abstract":"<p>Although cyber risk is widely recognized as a critical organizational threat, how firms configure internal roles and practices to address it remains poorly understood. This study offers insights into that question. In practice, two professional roles share the job of cyber risk assessment and assurance: cybersecurity specialists, who focus on the technical side of assurance, and internal auditors, who focus on governance, processes, and compliance. Drawing on 36 interviews across a range of organizations, we explain how these professional roles collaborate, when collaboration breaks down, and why working together is often difficult. We identify five common patterns of working across professional boundaries, ranging from rival parallel assessments to genuinely integrated work. As exposure to cyber threats rises because of regulation, critical operations, or greater digital dependence, accountability pressures increase, and managers and professionals spanning across the two professional roles act as connectors and engage in coordination across domains. We also show how standard risk-management templates and reporting tools can shift from being symbolic checklists to becoming practical coordination mechanisms. Overall, the study offers a framework for building more integrated cyber risk assessment and assurance, with relevance for other emerging risks that demand cross-functional expertise.</p>","PeriodicalId":10595,"journal":{"name":"Contemporary Accounting Research","volume":"43 2","pages":"1034-1063"},"PeriodicalIF":3.8,"publicationDate":"2026-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3846.70052","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148202961","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

Coping With Changing Skill Requirements: Does Disaffirmation Versus Affirmation Affect Auditors' Reliance on AI-Supported Advice From Specialists? Composer avec l'évolution des aptitudes requises : la dévalorisation (par rapport à l'affirmation) influence-t-elle le recours des auditeurs aux conseils de spécialistes qui s'appuient sur l'IA ? 应对不断变化的技能要求：否定与肯定是否会影响审计师对人工智能支持的专家建议的依赖？面对技能需求的变化：贬值（相对于肯定）是否影响了审计师对基于人工智能的专家建议的依赖？

IF 3.8 3区管理学

Contemporary Accounting Research Pub Date : 2026-06-08 Epub Date: 2026-03-11 DOI: 10.1111/1911-3846.70040

Mark E. Peecher, Christian P. R. Pietsch, Sebastian Stirnkorb, Isaac L. Yamoah

{"title":"Coping With Changing Skill Requirements: Does Disaffirmation Versus Affirmation Affect Auditors' Reliance on AI-Supported Advice From Specialists?\u0000 Composer avec l'évolution des aptitudes requises : la dévalorisation (par rapport à l'affirmation) influence-t-elle le recours des auditeurs aux conseils de spécialistes qui s'appuient sur l'IA ?","authors":"Mark E. Peecher, Christian P. R. Pietsch, Sebastian Stirnkorb, Isaac L. Yamoah","doi":"10.1111/1911-3846.70040","DOIUrl":"https://doi.org/10.1111/1911-3846.70040","url":null,"abstract":"<p>The digital evolution in auditing has triggered a rapid shift in auditors' required skill sets, with audit firms heavily investing in and extolling advanced data analytics and artificial intelligence (AI) capabilities. However, this strong emphasis on newly required digital skills can lead many experienced auditors, who perceive these competencies as their weaker areas, to feel disaffirmed in their abilities. We predict and find, across two experiments, that auditors who feel disaffirmed in their digital skills more defensively discount specialist advice that places higher versus lower reliance on AI, but that an intervention in which auditors affirm their traditional audit skills mitigates this defensive reaction. Absent self-affirmation, higher specialist reliance on AI results in auditors denigrating the competence and quality of advice that specialists provide. These findings suggest that disaffirmation escalates AI aversion, offering important insights into how audit firms can foster less defensive decision-making in the rapidly evolving audit environment.</p>","PeriodicalId":10595,"journal":{"name":"Contemporary Accounting Research","volume":"43 2","pages":"659-679"},"PeriodicalIF":3.8,"publicationDate":"2026-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3846.70040","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148203036","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

Motive Forces: Accountants' Distinctive Values and Their Attitudes Toward Social Reforms Forces motrices : les valeurs distinctives des comptables et leurs positions à l'égard des réformes sociales 动机力量：会计师的独特价值观和他们对社会改革的态度

IF 3.8 3区管理学

Contemporary Accounting Research Pub Date : 2026-06-08 Epub Date: 2026-04-15 DOI: 10.1111/1911-3846.70048

Paul E. Madsen, Kevin Munch, Marvin Nipper

{"title":"Motive Forces: Accountants' Distinctive Values and Their Attitudes Toward Social Reforms\u0000 Forces motrices : les valeurs distinctives des comptables et leurs positions à l'égard des réformes sociales","authors":"Paul E. Madsen, Kevin Munch, Marvin Nipper","doi":"10.1111/1911-3846.70048","DOIUrl":"https://doi.org/10.1111/1911-3846.70048","url":null,"abstract":"<div>\u0000 \u0000 <p>We use theory from identity economics, which synthesizes research characterizing how personal identity shapes decisions in domains such as education and career selection, to predict that the process by which people sort into accounting careers produces a population of accountants with a distinctive set of values. Specifically, we hypothesize that two kinds of personal values, called <i>conservation</i> values and <i>self-enhancement</i> values, are overrepresented among accountants because they are associated with the decision to work as an accountant. Using data from 38 countries in the European Social Survey, we find support for both hypotheses. Given this evidence that accountants' values prioritize stability over change and concern for self over concern for others, we further hypothesize that, motivated by these values, accountants will be relatively skeptical about contemporary targets of social reforms, including those pursued by prominent accounting organizations. We test this prediction using attitudes about climate change and tolerance for minorities and find support for it. Based on our findings, we derive recommendations for an effective design of social reforms in the accounting profession. Our findings are relevant for accounting elites tasked with leading the profession into a dynamic future and contribute to the new and growing literature on accounting's human capital.</p>\u0000 </div>","PeriodicalId":10595,"journal":{"name":"Contemporary Accounting Research","volume":"43 2","pages":"707-744"},"PeriodicalIF":3.8,"publicationDate":"2026-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148203070","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 Risk Disclosures, Targeted Inspections, and Audit Quality Information obligatoire sur les risques d'audit, inspections ciblées et qualité des audits 审计风险披露、有针对性的检查和审计质量信息强制性地确保审计风险、检查过程和审计质量

IF 3.8 3区管理学

Contemporary Accounting Research Pub Date : 2026-06-08 Epub Date: 2026-02-05 DOI: 10.1111/1911-3846.70033

Kyungha Lee, Kari, Rahul Menon

{"title":"Audit Risk Disclosures, Targeted Inspections, and Audit Quality\u0000 Information obligatoire sur les risques d'audit, inspections ciblées et qualité des audits","authors":"Kyungha Lee, Kari, Rahul Menon","doi":"10.1111/1911-3846.70033","DOIUrl":"https://doi.org/10.1111/1911-3846.70033","url":null,"abstract":"<p>This article studies how the mandatory disclosure of audit risk and targeted regulatory inspections influence audit quality. We develop a model in which the auditor tests a firm's internal control over financial reporting before auditing the financial report and must issue an opinion on both. Due to higher regulatory scrutiny received by audits with weak internal control opinions, we show that targeted inspections generate countervailing effects: they reduce the auditor's internal control audit effort while increasing substantive testing effort. We show that a positive level of targeted inspections can improve audit quality when the level of random inspections is high. Furthermore, we show that targeted inspections are not always consistent with risk-based inspections, due to the auditor's strategic response to the oversight measures. Nevertheless, such targeting can still result in higher audit quality. Our results suggest the need to exercise caution when using audit risk disclosures as a basis for enforcement.</p>","PeriodicalId":10595,"journal":{"name":"Contemporary Accounting Research","volume":"43 2","pages":"955-978"},"PeriodicalIF":3.8,"publicationDate":"2026-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3846.70033","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148203002","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

Knowledge Is Power: The Importance of Public Accounting Experience for Mutual Fund Managers' Monitoring La connaissance est source de pouvoir : l'importance de l'expérience en comptabilité publique pour le contrôle des gestionnaires de fond commun de placement 知识就是力量：公共会计经验对共同基金经理监督的重要性

IF 3.8 3区管理学

Contemporary Accounting Research Pub Date : 2026-06-08 Epub Date: 2026-02-06 DOI: 10.1111/1911-3846.70032

Yangyang Chen, Jun Huang, Ting Li, Jeffrey Pittman

{"title":"Knowledge Is Power: The Importance of Public Accounting Experience for Mutual Fund Managers' Monitoring\u0000 La connaissance est source de pouvoir : l'importance de l'expérience en comptabilité publique pour le contrôle des gestionnaires de fond commun de placement","authors":"Yangyang Chen, Jun Huang, Ting Li, Jeffrey Pittman","doi":"10.1111/1911-3846.70032","DOIUrl":"https://doi.org/10.1111/1911-3846.70032","url":null,"abstract":"<div>\u0000 \u0000 <p>We document that firms held by mutual fund managers who have public accounting experience earlier in their careers exhibit higher-quality financial reporting, as evidenced by a lower likelihood of financial statement restatements. Additional evidence shows that fund managers with public accounting experience are more likely to conduct site visits to their portfolio firms and discuss accounting policy–related topics during those visits. Moreover, the restatement likelihood falls after fund managers' site visits, particularly when they raise accounting policy–related issues during their visits. In cross-sectional results consistent with expectations, we find that the role that fund manager public accounting experience plays is amplified when the firm suffers more severe agency problems, firm information asymmetry is worse, fund managers are more risk averse, fund managers have prior work experience at larger accounting firms, fund managers hold a larger proportion of the firm's shares, or there is coordination among mutual funds. Collectively, our evidence suggests that fund managers with public accounting experience impose stricter external monitoring on their portfolio firms' financial reporting choices.</p>\u0000 </div>","PeriodicalId":10595,"journal":{"name":"Contemporary Accounting Research","volume":"43 2","pages":"745-778"},"PeriodicalIF":3.8,"publicationDate":"2026-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148203012","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

Foreign Tax Holiday Participation and US Job and Investment Loss Congé fiscal obtenu à l'étranger et perte d'emplois et de placements aux États-Unis 外国税收假期参与和美国就业和投资损失

IF 3.8 3区管理学

Contemporary Accounting Research Pub Date : 2026-06-08 Epub Date: 2026-02-06 DOI: 10.1111/1911-3846.70029

Zackery D. Fox, Linda Krull, Scott G. Rane

{"title":"Foreign Tax Holiday Participation and US Job and Investment Loss\u0000 Congé fiscal obtenu à l'étranger et perte d'emplois et de placements aux États-Unis","authors":"Zackery D. Fox, Linda Krull, Scott G. Rane","doi":"10.1111/1911-3846.70029","DOIUrl":"https://doi.org/10.1111/1911-3846.70029","url":null,"abstract":"<div>\u0000 \u0000 <p>We investigate whether foreign tax holiday participation among US multinational companies is associated with offshoring US jobs and other domestic investment activities. We find that foreign tax holiday participation is associated with (1) an increase in offshoring US jobs and (2) a decrease in domestic investment, as proxied by changes in the number of employees, capital expenditures, and R&D activity. Furthermore, we find evidence suggesting that the association between targeted, temporary tax incentives provided by foreign tax holidays and firms' domestic activities is stronger among firms with a smaller foreign presence and is distinct from the impact of foreign statutory tax rate changes. Overall, the results of this study increase our understanding of the firm-level consequences of foreign tax holiday participation, the influence of various tax incentive structures on the allocation of firm resources, and the potential consequences of international tax competition.</p>\u0000 </div>","PeriodicalId":10595,"journal":{"name":"Contemporary Accounting Research","volume":"43 2","pages":"817-848"},"PeriodicalIF":3.8,"publicationDate":"2026-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148203013","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

Emergence of the Food Balance Sheet: A History of A Traveling Idea L'émergence du bilan alimentaire : histoire d’une idée voyageuse 食物资产负债表的出现：一种旅行思想的历史

IF 3.8 3区管理学

Contemporary Accounting Research Pub Date : 2026-06-08 Epub Date: 2026-04-13 DOI: 10.1111/1911-3846.70043

Stephen P. Walker, Massimo Sargiacomo

{"title":"Emergence of the Food Balance Sheet: A History of A Traveling Idea\u0000 L'émergence du bilan alimentaire : histoire d’une idée voyageuse","authors":"Stephen P. Walker, Massimo Sargiacomo","doi":"10.1111/1911-3846.70043","DOIUrl":"https://doi.org/10.1111/1911-3846.70043","url":null,"abstract":"<p>This article explores how accounting ideas travel to unfamiliar environments and instigate new modes of calculation therein. The empirical focus is on the food balance sheet, a key calculative technology in the realm of food security. Drawing on Said's four-stage schema for analyzing the movement of theories and ideas, this investigation traces the journeying of the balance sheet to the field of food security from the First World War, culminating in the institutionalization of the food balance sheet as a standardized and universal practice from the late 1940s. The study reveals the conditions that facilitated acceptance of the balance sheet idea in a new field—specifically, its alignment to the problem of managing the national and global supply of food, as well as the presence of individual actants who recognized its utility for communicating and addressing the problem of food insecurity during periods of global conflict and humanitarian crisis. These key individuals emanated from the United States, the dominant power in an age of internationalism. It is shown that conceptual traveling involved the jettisoning of core elements of the accounting construction of the balance sheet, but also their selective reimportation once the balance sheet became domesticated in its new location. The article offers original insights to the forces that generate calculative innovations in epistemic communities beyond accounting.</p>","PeriodicalId":10595,"journal":{"name":"Contemporary Accounting Research","volume":"43 2","pages":"1064-1090"},"PeriodicalIF":3.8,"publicationDate":"2026-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3846.70043","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148203109","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

When Is an Audit “Good Enough”? Professional Ambiguity and Strategic Sensemaking During an Audit Oversight Inspection Quand un audit est-il « assez réussi » ? Ambiguïté professionnelle et construction stratégique de sens lors d'une surveillance des audits 什么时候审计“足够好”？审计监督检查期间的专业模棱两可和战略咨询什么时候审计“足够成功”？审计监督中的专业模糊性和战略意义建设

IF 3.8 3区管理学

Contemporary Accounting Research Pub Date : 2026-06-08 Epub Date: 2026-03-19 DOI: 10.1111/1911-3846.70042

Wendy Groot, Dominic Detzen, Anna Gold

{"title":"When Is an Audit “Good Enough”? Professional Ambiguity and Strategic Sensemaking During an Audit Oversight Inspection\u0000 Quand un audit est-il « assez réussi » ? Ambiguïté professionnelle et construction stratégique de sens lors d'une surveillance des audits","authors":"Wendy Groot, Dominic Detzen, Anna Gold","doi":"10.1111/1911-3846.70042","DOIUrl":"https://doi.org/10.1111/1911-3846.70042","url":null,"abstract":"<p>This paper draws on the social control and sensemaking literatures to study how a Big 4 audit firm in the Netherlands sought to contest the national oversight body's inspection findings on one of its audit engagements. Our case study leads us to develop the concept of professional ambiguity to capture the multiple, coexisting meanings and interpretations of audit evidence and professional judgment inherent in audit work. We show how professional ambiguity creates a space for discursive struggles between auditors and inspectors, enabling audit firms to engage in strategic sensemaking aimed at contesting looming inspection findings. In our case, this process entailed the mobilization of senior firm actors who reinterpreted the focal engagement as broadly acceptable—or “good enough.” Yet, when enacting this pragmatic reframing, the firm ultimately failed to overturn the oversight body's findings. Despite this outcome, we argue that audit firms seek to mobilize professional ambiguity and engage in strategic sensemaking to reshape oversight bodies' interpretations of audit engagements in inspection processes.</p>","PeriodicalId":10595,"journal":{"name":"Contemporary Accounting Research","volume":"43 2","pages":"1008-1033"},"PeriodicalIF":3.8,"publicationDate":"2026-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3846.70042","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148203101","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

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

引用次数: 0