ARN Wiley-Blackwell Publishers Journals最新文献

筛选
英文 中文
Audit Committee Members’ Reputation Incentives and Their Effectiveness in Monitoring the Financial Reporting Process 审计委员会成员的声誉激励及其在监督财务报告过程中的有效性
ARN Wiley-Blackwell Publishers Journals Pub Date : 2020-09-01 DOI: 10.1111/abac.12201
Eunice S. Khoo, G. Monroe
{"title":"Audit Committee Members’ Reputation Incentives and Their Effectiveness in Monitoring the Financial Reporting Process","authors":"Eunice S. Khoo, G. Monroe","doi":"10.1111/abac.12201","DOIUrl":"https://doi.org/10.1111/abac.12201","url":null,"abstract":"We examine whether the reputation incentives of audit committee members are associated with their effectiveness in monitoring the financial reporting process. Prior research assumes that audit committee members allocate their effort proportionately across all memberships on which they serve. However, our findings suggest that audit committee members with multiple audit committee memberships tend to focus their attention on the memberships that provide them with the greatest reputation incentives. Specifically, firms with a larger proportion of audit committee members where the membership is the most prominent are associated with higher financial reporting quality and more effective monitoring of internal control. Additional tests reveal that audit committee members' reputation incentives are driving our results rather than independent non‐audit committee members' reputation incentives. We conclude that reputation is a strong incentive for audit committee members, such that it influences their monitoring effectiveness over the financial reporting process.","PeriodicalId":134477,"journal":{"name":"ARN Wiley-Blackwell Publishers Journals","volume":"230 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131747131","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 16
Executive Incentive Compatibility and Selection of Governance Mechanisms 高管激励兼容性与治理机制选择
ARN Wiley-Blackwell Publishers Journals Pub Date : 2020-03-01 DOI: 10.1111/acfi.12323
Rong Xu, G. Zhang, Junyan Zhang, Zhigang Zheng
{"title":"Executive Incentive Compatibility and Selection of Governance Mechanisms","authors":"Rong Xu, G. Zhang, Junyan Zhang, Zhigang Zheng","doi":"10.1111/acfi.12323","DOIUrl":"https://doi.org/10.1111/acfi.12323","url":null,"abstract":"Executive incentive compatibility plays a crucial role in firm's selection of corporate governance mechanisms. We provide a simple model to explain why firms with enough executive incentive compatibility still prefer having external governance mechanisms, and firms with poor executive incentive compatibility have to rely on a combination of large investors monitoring and external governance. This model facilitates a better understanding of the co‐existence of the two governance mechanisms and also reconciles conflicting findings with respect to a substitutive and complementary relationship between the two governance mechanisms. Empirical evidence supports there is a substitutive relation between large investors monitoring and executive compensation.","PeriodicalId":134477,"journal":{"name":"ARN Wiley-Blackwell Publishers Journals","volume":"2013 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132288762","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 5
Machine Learning and Expert Judgement: Analyzing Emerging Topics in Accounting and Finance Research in the Asia–Pacific 机器学习与专家判断:亚太地区会计与金融研究的新兴课题分析
ARN Wiley-Blackwell Publishers Journals Pub Date : 2019-12-01 DOI: 10.1111/abac.12179
C. Cai, M. Linnenluecke, M. Marrone, Abhay K. Singh
{"title":"Machine Learning and Expert Judgement: Analyzing Emerging Topics in Accounting and Finance Research in the Asia–Pacific","authors":"C. Cai, M. Linnenluecke, M. Marrone, Abhay K. Singh","doi":"10.1111/abac.12179","DOIUrl":"https://doi.org/10.1111/abac.12179","url":null,"abstract":"In this paper, we focus on the question to what extent machine learning (ML) tools can be used to support systematic literature reviews. We apply a ML approach for topic detection to analyze emerging topics in the literature—our context is accounting and finance research in the Asia–Pacific region. To evaluate the robustness of the approach, we compare findings from the automated ML approach with the results from a manual analysis of the literature. The automated approach uses a keyword algorithm detection mechanism whereby the manual analysis uses common techniques for qualitative data analysis, that is, triangulation between researchers (expert judgement). From our paper, we conclude that both methods have strengths and weaknesses. The automated analysis works well for large corpora of text and provides a very standardized and non‐biased way of analyzing the literature. However, the human researcher is potentially better equipped to evaluate current issues and future trends in the literature. Overall, the best results might be achieved when a variety of tools are used together. [ABSTRACT FROM AUTHOR]","PeriodicalId":134477,"journal":{"name":"ARN Wiley-Blackwell Publishers Journals","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122385838","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 28
A Machine Learning Analysis of Citation Impact Among Selected Pacific Basin Journals 太平洋流域期刊引文影响的机器学习分析
ARN Wiley-Blackwell Publishers Journals Pub Date : 2019-11-29 DOI: 10.1111/acfi.12584
Stewart Jones, Nurul Alam
{"title":"A Machine Learning Analysis of Citation Impact Among Selected Pacific Basin Journals","authors":"Stewart Jones, Nurul Alam","doi":"10.1111/acfi.12584","DOIUrl":"https://doi.org/10.1111/acfi.12584","url":null,"abstract":"This study uses a machine learning approach to identify and predict factors which influence citation impacts across five Pacific Basin journals: Abacus, Accounting & Finance, Australian Journal of Management, Australian Accounting Review and the Pacific Accounting Review from 2008 to 2018. The machine learning results indicate that citation impact is mostly influenced by: length of a journal article; the field of research (particularly environmental accounting), sample size; whether the sample is local or international; choice of research method (e.g., archival vs survey/interview); academic rank of the first author; institutional status of the first author; and number of authors of the article. The results may be useful for predicting future trends in citation impact as well as providing strategies for authors and editors to improve citation impact.","PeriodicalId":134477,"journal":{"name":"ARN Wiley-Blackwell Publishers Journals","volume":"21 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114025279","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 7
The Role of Government Intervention in Financial Development: Micro‐Evidence from China 政府干预在金融发展中的作用:来自中国的微观证据
ARN Wiley-Blackwell Publishers Journals Pub Date : 2019-10-19 DOI: 10.1111/acfi.12559
Lingbing Feng, Tong Fu, N. Apergis, H. Tao, Wu Yan
{"title":"The Role of Government Intervention in Financial Development: Micro‐Evidence from China","authors":"Lingbing Feng, Tong Fu, N. Apergis, H. Tao, Wu Yan","doi":"10.1111/acfi.12559","DOIUrl":"https://doi.org/10.1111/acfi.12559","url":null,"abstract":"This paper distinguishes between different forms of government intervention upon a firm, including the firm’s tax burden, sales to the government and state shares. We investigate how these types of government intervention affect micro‐financial development. With evidence from China, we confirm that the micro‐financial development is promoted by the firm’s tax burden and sales to the government but constrained by the firm’s state shares. The findings remain robust to the endogeneity issue. The findings offer applications for government policies or a firm’s financing strategies.","PeriodicalId":134477,"journal":{"name":"ARN Wiley-Blackwell Publishers Journals","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122149686","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 9
From Totalitarianism to Capitalism – the Case of IFRS Adoption in Vietnam 从极权主义到资本主义——越南采用国际财务报告准则的案例
ARN Wiley-Blackwell Publishers Journals Pub Date : 2019-09-01 DOI: 10.1111/acfi.12472
Lisa‐Uyen Nguyen, A. Rahman
{"title":"From Totalitarianism to Capitalism – the Case of IFRS Adoption in Vietnam","authors":"Lisa‐Uyen Nguyen, A. Rahman","doi":"10.1111/acfi.12472","DOIUrl":"https://doi.org/10.1111/acfi.12472","url":null,"abstract":"We investigate the strategic process of contextualisation of International Financial Reporting Standards (IFRS) in an economy transitioning from totalitarianism to capitalism – Vietnam – paying attention to tensions between actors involved in the process. This study employs the framework suggested by Puxty et al. to analyse the behaviour of actors of the State, Market, and Profession. We find that Market's needs trigger the IFRS contextualisation, which is institutionalised by the state. IFRS‐oriented rules undergo ‘reality tests’ and are tailored to fit the local context. Despite active interactions between the actors, the dominant role of the State results in some tensions.","PeriodicalId":134477,"journal":{"name":"ARN Wiley-Blackwell Publishers Journals","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116830157","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 8
Accounting for the Public Sector at a Time of Crisis 危机时期的公共部门会计
ARN Wiley-Blackwell Publishers Journals Pub Date : 2019-09-01 DOI: 10.1111/abac.12170
Noel Hyndman, D. Mckillop
{"title":"Accounting for the Public Sector at a Time of Crisis","authors":"Noel Hyndman, D. Mckillop","doi":"10.1111/abac.12170","DOIUrl":"https://doi.org/10.1111/abac.12170","url":null,"abstract":"This Special Issue is based on papers initially presented at the ?Accounting for the Public Sector at a Time of Crisis? Conference at the Centre for Not-for-profit and Public-sector Research, Queen's University Belfast, UK in 2018. The public sector consists of organizations that are owned and operated by government; organizations that exist to provide goods and services for a country's citizens. What is particularly distinctive about such organizations, and what makes them different from businesses, is that they are (or, at least perhaps, should be) not-for-profit. In addition, they frequently have wide social and cultural goals that are central to what they do. They are pervasive in most societies. Yet, it is argued, they face crisis on a number of fronts: in terms of the influence of potentially inappropriate, business-like new public management ideas related to performance management and the embracing of related accounting and budgeting approaches; and in terms of the impact of austerity, following the Great Recession in 2008. In such a context it is suggested that public sector governance, accounting, and accountability systems are heavily involved. The papers included in this Special Issue present an opportunity to reflect on aspects of this crisis in terms of how it connects with accounting systems and accounting changes. Key arguments of these papers, and overarching themes of this Special Issue, are explored in this editorial.","PeriodicalId":134477,"journal":{"name":"ARN Wiley-Blackwell Publishers Journals","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125915770","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 9
Justifying Public Sector Accounting Change from the Inside: Ex‐Post Reflections from Three Countries 从内部证明公共部门会计变革的合理性:来自三个国家的事后反思
ARN Wiley-Blackwell Publishers Journals Pub Date : 2019-08-15 DOI: 10.1111/abac.12168
Noel Hyndman, Mariannunziata Liguori, Renate E. Meyer, T. Polzer, J. Seiwald, I. Steccolini
{"title":"Justifying Public Sector Accounting Change from the Inside: Ex‐Post Reflections from Three Countries","authors":"Noel Hyndman, Mariannunziata Liguori, Renate E. Meyer, T. Polzer, J. Seiwald, I. Steccolini","doi":"10.1111/abac.12168","DOIUrl":"https://doi.org/10.1111/abac.12168","url":null,"abstract":"Looking at accounting reforms in central government, the paper investigates how key actors (senior managers responsible for developing and/or implementing change) account for the related change outcomes subsequent to implementation. Using aggregated data from three countries (UK, Italy and Austria), and a mixed-methods approach, the study investigates which rhetorical strategies are used to construct ex-post legitimation or delegitimation of the changes, and how these strategies are associated with different perceived outcomes of change. Building on previous literature, possible strategies for ex-post (de-)legitimation and outcomes of change are identified. The study finds that radical change (leading to new accounting systems bedding down with accompanying new interpretative schemes) is associated with ex-post legitimation based on rationalization. In contrast, incremental change (introducing new accounting tools, but not resulting in changed interpretative schemes) is often connected with narratives criticizing (or delegitimating) the change. The study contributes to the scant body of literature focusing on ex-post legitimation of accounting change. How managers justify change in relation to its outcomes provides useful insights for the current situation when, as a consequence of crisis and austerity, new roles and relevancies for accounting and control systems continue to emerge. It is argued that for change to be substantive, it is not only essential that the actual systems and structures of accounting are adjusted, but it is critical that the way people interpret and make sense of accounting information (and consequently take decisions) is also modified. The particular challenges of achieving this in a period of crisis are highlighted.","PeriodicalId":134477,"journal":{"name":"ARN Wiley-Blackwell Publishers Journals","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127449890","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 7
Toward Understanding Short‐Selling Activity: Demand and Supply 理解卖空活动:需求与供给
ARN Wiley-Blackwell Publishers Journals Pub Date : 2018-12-12 DOI: 10.1111/acfi.12430
A. Cheung, Hung Wan Kot, E. F. Lam, Harry Leung
{"title":"Toward Understanding Short‐Selling Activity: Demand and Supply","authors":"A. Cheung, Hung Wan Kot, E. F. Lam, Harry Leung","doi":"10.1111/acfi.12430","DOIUrl":"https://doi.org/10.1111/acfi.12430","url":null,"abstract":"We investigate the demand and supply sides of short‐selling activity in the US from 2003 to 2015. We construct four types of demand‐side variables from fundamentals, and three types of supply‐side variables from institutional ownership (IO) and stock loan data. The supply‐side variables play a more important role in determining short selling than the demand‐side variables. The IO of quasi‐indexer type is the most important supply‐side variable, while the arbitrage and hedging with options market is the most important demand‐side variable. Finally, a portfolio sorting approach confirms the same results.","PeriodicalId":134477,"journal":{"name":"ARN Wiley-Blackwell Publishers Journals","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124759629","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Non‐GAAP Earnings and the Earnings Quality Trade‐Off 非公认会计准则收益和收益质量权衡
ARN Wiley-Blackwell Publishers Journals Pub Date : 2018-11-02 DOI: 10.1111/abac.12150
Andrea Ribeiro, Yaowen Shan, Stephen L Taylor
{"title":"Non‐GAAP Earnings and the Earnings Quality Trade‐Off","authors":"Andrea Ribeiro, Yaowen Shan, Stephen L Taylor","doi":"10.1111/abac.12150","DOIUrl":"https://doi.org/10.1111/abac.12150","url":null,"abstract":"Using a large sample of earnings press releases by Australian firms, we compare multiple attributes of non‐GAAP earnings measures with their closest GAAP equivalent. We find that, on average, non‐GAAP earnings are more persistent, smoother, more value relevant, and have higher predictive power than their closest GAAP equivalent. However, the same set of non‐GAAP earnings disclosures are also less conservative and less timely than their closest GAAP equivalent. The results are consistent with non‐GAAP earnings measures reflecting a reversal of the trade‐off between the valuation and stewardship roles of accounting inherent in accounting standards and the way they are applied. We also find that differences in several of these attributes between GAAP and non‐GAAP earnings are more evident in larger firms, firms with lower market‐to‐book ratios, firms with a higher proportion of independent directors, and firms that report profits rather than losses. Our evidence is consistent with the argument that accounting standards impose significant amounts of conditional conservatism at some cost to the valuation role of accounting information. Non‐GAAP earnings measures can therefore be seen as a response to the challenges faced by a single GAAP performance measure in satisfying the competing demands of value relevance and stewardship.","PeriodicalId":134477,"journal":{"name":"ARN Wiley-Blackwell Publishers Journals","volume":"179 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123037325","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 23
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:604180095
Book学术官方微信