European Accounting Review最新文献_第9页

Fit Between Regulatory Focus and Goal Pursuit Strategies on Auditors’ Professional Skepticism 监管焦点与目标追求策略对审计师职业怀疑的契合

IF 3.3 3区管理学

European Accounting Review Pub Date : 2023-01-20 DOI: 10.1080/09638180.2022.2162945

Prabashi Dharmasiri, Soon‐Yeow Phang

引用次数: 0

Financial Constraints, Auditing, and External Financing 财务约束、审计和外部融资

3区管理学

European Accounting Review Pub Date : 2023-01-03 DOI: 10.1080/09638180.2022.2159471

Ahmet C. Kurt, Mary J. Becker, Rani Hoitash, Udi Hoitash

引用次数: 0

Reputable Inside Directors and Internal Control Effectiveness 声誉良好的内部董事与内部控制有效性

IF 3.3 3区管理学

European Accounting Review Pub Date : 2022-12-20 DOI: 10.1080/09638180.2022.2156573

Zhijun Lin, Byron Y. Song, Zhimin Tian

引用次数: 0

What is Blockchain Accounting? A Critical Examination in Relation to Organizing, Governance, and Trust 什么是区块链会计?关于组织、治理和信任的关键审查

IF 3.3 3区管理学

European Accounting Review Pub Date : 2022-12-15 DOI: 10.1080/09638180.2022.2147973

D. Pflueger, M. Kornberger, J. Mouritsen

引用次数: 4

Public Audit Oversight and Audit Pricing: Evidence from the EU 公共审计监督与审计定价:来自欧盟的证据

IF 3.3 3区管理学

European Accounting Review Pub Date : 2022-12-08 DOI: 10.1080/09638180.2022.2145981

Annita Florou, Shuai Yuan

引用次数: 1

Passive Investors and Audit Quality: Evidence from the U.S. 被动投资者与审计质量:来自美国的证据

IF 3.3 3区管理学

European Accounting Review Pub Date : 2022-11-23 DOI: 10.1080/09638180.2022.2136227

Ting Dong, Florian Eugster, Antonio B. Vazquez

{"title":"Passive Investors and Audit Quality: Evidence from the U.S.","authors":"Ting Dong, Florian Eugster, Antonio B. Vazquez","doi":"10.1080/09638180.2022.2136227","DOIUrl":"https://doi.org/10.1080/09638180.2022.2136227","url":null,"abstract":"ABSTRACTThe rise of index funds, or passive investing, in recent decades has caused heated debates over the efficacy of passive investors’ stewardship role in corporate governance. Our study adds to this emerging line of literature by examining whether passive investors enhance the quality of financial statement audits, a key aspect of corporate governance mechanisms. We follow [Appel, I. R., Gormley, T. A., & Keim, D. B. (2016). Passive investors, not passive owners. Journal of Financial Economics, 121(1), 111–141. https://doi.org/10.1016/j.jfineco.2016.03.003] we exploit the yearly Russell index reassignment, which provides us with an ideal setting to study the causal relation between passive institutional investors (i.e., index trackers) and firms’ audit quality. Examining firms closely surrounding the Russell 1000/2000 cutoff line, we find that higher passive ownership leads to higher audit quality proxied by audit fees. To investigate the channel through which passive investors influence audit-related governance issues, our evidence from auditor ratification voting records suggests that passive investors do ‘voice’ their opinion on low-quality audits. Such effort also leads to a higher likelihood of auditor turnover in the following year. In the cross-sectional analysis, we also find that the positive effect of passive investors on audit quality is more pronounced in firms with higher agency costs. Thus, our study supports the view that passive investors play an active role in improving corporate governance.","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2022-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138503166","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

Advice Utilization From Predictive Analytics Tools: The Trend is Your Friend 来自预测分析工具的建议利用率:趋势是你的朋友

IF 3.3 3区管理学

European Accounting Review Pub Date : 2022-11-23 DOI: 10.1080/09638180.2022.2138934

Dennis D. Fehrenbacher, A. Ghio, M. Weisner

{"title":"Advice Utilization From Predictive Analytics Tools: The Trend is Your Friend","authors":"Dennis D. Fehrenbacher, A. Ghio, M. Weisner","doi":"10.1080/09638180.2022.2138934","DOIUrl":"https://doi.org/10.1080/09638180.2022.2138934","url":null,"abstract":"ABSTRACT Management decision-making is increasingly supported by new data types and advanced predictive analytics tools. Prior research suggests that the inclusion of new data types – such as social media data – in forecasting models can improve forecasting. We explore whether managers’ operational decisions differ depending on the data type used by a predictive analytics tool and the consistency of the trend with prior developments. Experimental results show that the extent to which managers use predictions from analytics tools is a joint function of the data type utilized and trend consistency. If a trend predicted by an analytics tool reveals a downward break from prior positive developments (i.e., an unexpected negative trend), managers utilize predictions less if they are mainly based on social media data rather than on traditional accounting data. If a trend predicted by an analytics tool continues a prior positive trend, we do not find such a difference. In supplemental analyses, we explore managers’ comfort level and related attitude concerning the data types and find that only in the trend-breaking condition mediation effects are observed. Together, our findings have important implications for the management accounting function that needs to embed knowledge about managers’ information utilization to facilitate decision-making.","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2022-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79221254","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: 1

Do Auditors Respond to Clients’ Climate Change-related External Risks? Evidence from Audit Fees 审计师是否应对客户的气候变化相关外部风险?来自审计费用的证据

IF 3.3 3区管理学

European Accounting Review Pub Date : 2022-11-15 DOI: 10.1080/09638180.2022.2141811

Sven Hartlieb, B. Eierle

引用次数: 3

Family Ownership and Impression Management: An Integrated Approach 家族所有权与印象管理:一种综合方法

IF 3.3 3区管理学

European Accounting Review Pub Date : 2022-11-14 DOI: 10.1080/09638180.2022.2141287

Saverio Bozzolan, Claudia Imperatore, Marco Mattei

{"title":"Family Ownership and Impression Management: An Integrated Approach","authors":"Saverio Bozzolan, Claudia Imperatore, Marco Mattei","doi":"10.1080/09638180.2022.2141287","DOIUrl":"https://doi.org/10.1080/09638180.2022.2141287","url":null,"abstract":"ABSTRACTAccording to agency theory, impression management is lower in family-owned firms because of reduced agency I conflicts. However, when family owners are present, agency I conflicts are superseded by agency II conflicts between controlling and minority shareholders, leading to a positive association between impression management and family ownership. Moreover, family owners have distinct goals related to the preservation of socioemotional wealth (SEW) that may influence agency conflicts. We formalize these countervailing forces by developing an integrated theoretical framework that considers both agency I and agency II conflicts and how they interact with SEW-related motives. We hypothesize that the coexistence of agency I and agency II conflicts in family-owned firms leads to a U-shaped association between family ownership and impression management. We also expect that this U-shaped association is flatter when family influence on the board is stronger and SEW motives shape more corporate choices. We test our predictions by analyzing the letters to shareholders of 77 Italian-listed firms from 2008 to 2015. The results confirm our expectations and hold when we use instrumental variable estimation, alternative proxies to capture SEW motives, and impression management measures.","PeriodicalId":11764,"journal":{"name":"European Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.3,"publicationDate":"2022-11-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138503165","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

Accruals Quality, Shocks to Macro-uncertainty, and Investor Response to Earnings News 应计质量，对宏观不确定性的冲击，以及投资者对收益新闻的反应

IF 3.3 3区管理学

European Accounting Review Pub Date : 2022-11-14 DOI: 10.1080/09638180.2022.2141288

Carlo D’Augusta, A. Prencipe

引用次数: 0