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Review of Recent Research on Improving Earnings Forecasts and Evaluating Accounting‐Based Estimates of the Expected Rate of Return on Equity Capital 改进收益预测和评估基于会计的预期权益资本回报率的最新研究综述

ARN Wiley-Blackwell Publishers Journals Pub Date : 2016-03-01 DOI: 10.1111/abac.12064

Peter Easton, S. Monahan

引用次数: 39

An Evaluation of Asset Impairments by Australian Firms and Whether They Were Impacted by AASB 136 澳大利亚企业的资产减值评估及其是否受到AASB的影响

ARN Wiley-Blackwell Publishers Journals Pub Date : 2016-03-01 DOI: 10.1111/acfi.12194

David Bond, Brett Govendir, P. Wells

引用次数: 18

Auditor Reputation Under Different Negligence Regimes 不同疏忽制度下审计师的声誉

ARN Wiley-Blackwell Publishers Journals Pub Date : 2015-09-01 DOI: 10.1111/abac.12051

Jochen Bigus

{"title":"Auditor Reputation Under Different Negligence Regimes","authors":"Jochen Bigus","doi":"10.1111/abac.12051","DOIUrl":"https://doi.org/10.1111/abac.12051","url":null,"abstract":"type=\"main\"> Do auditor reputation effects evolve the same way under precise negligence as under vague negligence? Or are there differences? We assume that investors update their beliefs on unobservable auditor quality when an auditor discloses an inaccurate report. We call this a reputation effect. A necessary condition for reputation effects to occur is that, ex ante, investors expect ‘good’ auditors to take more care than ‘bad’ auditors such that ‘good’ auditors are less likely to issue an inaccurate report. Consistent with empirical evidence, we assume that wealthier (‘good’) auditors tend to take more care than less wealthy (‘bad’) auditors. We find that under vague negligence, reputation effects will occur, inducing both types of auditor to increase the level of care taken. A ‘good’ auditor is likely to exert excessive care. Then, even in the absence of auditor risk aversion, a (properly defined) liability cap is necessary to induce efficient incentives. A contractual liability cap is preferable to a legally fixed liability cap. Under precise negligence, a ‘good’ auditor will exert the standard of due care. However, a ‘bad’ auditor will also do so if sufficiently wealthy. Consequently, ex ante, investors do not expect different levels of care to be taken or reputation effects to occur. A liability cap is not desirable. This paper highlights the importance of non-legal sanctions in auditor liability. Finally, it links the ‘reputation’ and ‘deep pocket’ hypotheses, both of which have attempted separately in the past to explain the positive correlation between auditor size and auditor quality.","PeriodicalId":134477,"journal":{"name":"ARN Wiley-Blackwell Publishers Journals","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133573768","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: 22

The Changing Trends of Corporate Social and Environmental Disclosure within the Australian Gambling Industry 澳大利亚博彩业企业社会和环境信息披露的变化趋势

ARN Wiley-Blackwell Publishers Journals Pub Date : 2015-09-01 DOI: 10.1111/acfi.12075

C. Loh, C. Deegan, R. Inglis

引用次数: 46

Relating Context Variables to Participative Budgeting and Evaluative Use of Performance Measures: A Meta‐Analysis 将上下文变量与参与式预算和绩效评估使用相关联:一项Meta分析

ARN Wiley-Blackwell Publishers Journals Pub Date : 2015-06-01 DOI: 10.1111/abac.12046

Klaus Derfuss

{"title":"Relating Context Variables to Participative Budgeting and Evaluative Use of Performance Measures: A Meta‐Analysis","authors":"Klaus Derfuss","doi":"10.1111/abac.12046","DOIUrl":"https://doi.org/10.1111/abac.12046","url":null,"abstract":"type=\"main\"> Extant findings regarding how context variables relate to participative budgeting and the evaluative use of accounting performance measures (APM) are contradictory. Unlike previous reviews of such findings, this empirical article uses a meta-analysis to examine the relations of context variables with participative budgeting or evaluative use of APM to determine (i) how the variables relate and (ii) which factors might cause between-correlation variance, such as statistical artefacts or moderating influences of variable measures, sample selection, or industry differences. All meta-analyses are based on rather small samples. Three groups of context variables emerge. First, some relate significantly and homogeneously to participative budgeting or evaluative use of APM; these direct relations should be considered explicitly in further studies. Second, for some variables, the relations are homogeneous but not significant, such that they are neither simple nor direct. Third, substantial variance exists in the correlations for some context variables; these relations are contingent on other influences. Industry differences and sample selection explain some inconsistencies in exploratory moderator analyses and should receive additional research attention.","PeriodicalId":134477,"journal":{"name":"ARN Wiley-Blackwell Publishers Journals","volume":"2012 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125649781","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

The Impact of the Antecedents and Consequences of Job Burnout on Junior Accountants' Turnover Intentions: A Structural Equation Modelling Approach 职业倦怠对初级会计师离职意向的前因与后果:一个结构方程模型方法

ARN Wiley-Blackwell Publishers Journals Pub Date : 2015-03-01 DOI: 10.1111/acfi.12049

V. Chong, G. Monroe

引用次数: 97

Interactive Data and Retail Investor Decision‐Making: An Experimental Study 互动数据与散户投资者决策:一项实验研究

ARN Wiley-Blackwell Publishers Journals Pub Date : 2015-03-01 DOI: 10.1111/acfi.12048

J. Locke, A. Lowe, A. Lymer

引用次数: 20

Earnings Conservatism and Audit Committee Financial Expertise 盈余稳健性和审计委员会财务专业知识

ARN Wiley-Blackwell Publishers Journals Pub Date : 2015-03-01 DOI: 10.1111/acfi.12042

Nigar Sultana, J–L W. Mitchell Van der Zahn

引用次数: 59

Does Fair Value Accounting Contribute to Market Price Volatility? An Experimental Approach 公允价值会计会导致市场价格波动吗?实验方法

ARN Wiley-Blackwell Publishers Journals Pub Date : 2014-12-01 DOI: 10.1111/acfi.12030

Carl Brousseau, M. Gendron, P. Bélanger, J. Coupland

引用次数: 19

A Model of Equity Based Compensation with Tax 基于股权的税收薪酬模型

ARN Wiley-Blackwell Publishers Journals Pub Date : 2014-09-01 DOI: 10.1111/jbfa.12085

Martin Widdicks, Jinsha Zhao

引用次数: 5