ARN Wiley-Blackwell Publishers Journals最新文献

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

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

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

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

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

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

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