Applied Accounting - Practitioner eJournal最新文献_第2页

Artificial Intelligence and Fraud Detection 人工智能与欺诈检测

Applied Accounting - Practitioner eJournal Pub Date : 2020-11-24 DOI: 10.2139/ssrn.3738618

Yang Bao, G. Hilary, B. Ke

引用次数: 25

Slipping on Stereotypes – Gender Effects in the Erosion of Ethical Behavior 在刻板印象上滑落——道德行为侵蚀中的性别影响

Applied Accounting - Practitioner eJournal Pub Date : 2020-11-11 DOI: 10.2139/ssrn.3728551

Anja Bodenschatz, G. Walkowitz

{"title":"Slipping on Stereotypes – Gender Effects in the Erosion of Ethical Behavior","authors":"Anja Bodenschatz, G. Walkowitz","doi":"10.2139/ssrn.3728551","DOIUrl":"https://doi.org/10.2139/ssrn.3728551","url":null,"abstract":"Ethical outcomes in organizations can strongly be influenced by gender constellations and related stereotypical ascriptions in the workplace. In this paper, we investigate experimentally how people’s gender affects ethical outcomes in repeated same- or mixed-gender interactions. In our first study (N = 681), we apply a slippery slope auditing setting (Gino and Bazerman, 2009) in which an auditor takes an approval decision on the unethical behavior of an “estimator” (the audited firm) that emerges either suddenly – in an “abrupt treatment”, or gradually – in a “slip- pery slope” treatment. We find that in same-gender estimator-auditor constellations, there are no significant differences in auditors’ approvals of overestimated amounts between the abrupt and the slippery slope treatment. Strikingly, in mixed-gender constellations, we find significant opposite effects: when male estimators are audited by females, we observe a significant slippery slope effect, caused by a high approval frequency of overestimations in the slippery slope treat- ment. Contrarily, when female estimators are audited by a males, approval frequencies spike in the abrupt treatment. To better understand these findings, in a second study (N = 90), we asked participants which level of competence or honesty they ascribe to male and female esti- mators in the estimation task. Responses indicate that the detected slippery slope effect when male estimators are audited by females may be driven by female auditors ascribing more com- petence to male estimators, what becomes particularly relevant in the slippery slope treatment where unethical behavior is difficult to perceive. Further, our finding that male auditors are especially prone to approve overestimated amounts by females in the abrupt treatment, where unethical behavior becomes salient, might root in a more ethical evaluation of female estimates. Implications for organizations are discussed.","PeriodicalId":198128,"journal":{"name":"Applied Accounting - Practitioner eJournal","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134091972","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: 0

Labor Market Effects of Spatial Licensing Requirements: Evidence From CPA Mobility 空间许可要求对劳动力市场的影响:来自注册会计师流动的证据

Applied Accounting - Practitioner eJournal Pub Date : 2020-11-04 DOI: 10.2139/ssrn.3136685

Stefano Cascino, Ane Tamayo, Felix Vetter

引用次数: 12

How to Re-Conceptualize and Re-Integrate Climate Finance Into Society Through Ecological Accounting? 如何通过生态会计重新定义气候金融并将其重新融入社会?

Applied Accounting - Practitioner eJournal Pub Date : 2020-10-15 DOI: 10.2139/ssrn.3725538

Alexandre J M Rambaud, Hugues Chenet

引用次数: 3

Analysts’ and Managers’ Use of Humor on Public Earnings Conference Calls 分析师和经理人在公开收益电话会议上的幽默运用

Applied Accounting - Practitioner eJournal Pub Date : 2020-09-01 DOI: 10.2139/SSRN.3425509

Andrew C. Call, Rachel W. Flam, Joshua A. Lee, Nathan Y. Sharp

引用次数: 11

Does Option Trading Affect Audit Pricing? 期权交易是否影响审计定价?

Applied Accounting - Practitioner eJournal Pub Date : 2020-08-02 DOI: 10.2139/ssrn.3184286

Muhammad Jahangir Ali, B. Balachandran, H. N. Duong, Premkanth Puwanenthiren, M. Theobald

{"title":"Does Option Trading Affect Audit Pricing?","authors":"Muhammad Jahangir Ali, B. Balachandran, H. N. Duong, Premkanth Puwanenthiren, M. Theobald","doi":"10.2139/ssrn.3184286","DOIUrl":"https://doi.org/10.2139/ssrn.3184286","url":null,"abstract":"We examine the impact of options trading on audit pricing for a sample of US firms over the period from 2001 to 2016. Using two option trading measures, the average daily natural logarithm of option contracts volume and the average daily natural logarithm of option contracts dollar volume, we find that option trading is significantly and negatively related to audit fees, indicating that firms with higher option trading incur lower audit fees. We conduct several additional tests to establish the robustness of the causal relation between option trading and audit fees. Using difference-in-difference analysis, we document that firms which had options listed for the first time experience a significant decrease in their audit fees after the options listing relative to a matched sample of firms without listed options. Further, we find that auditors spend a lower number of days to audit firms with higher option trading and firms with higher option trading experience lower probabilities of lawsuits and misstatements. The impact of option trading on audit fees is stronger when the auditor is located further away from the audited firm, for firms with non-specialized auditors and for firms with higher information asymmetry problems, poorer earnings and governance quality. Our findings underscore the significance of option trading in improving a firm’s information environment and reducing litigation risk, thereby enabling firms with higher option trading levels to negotiate lower audit fees than firms with lower option trading.","PeriodicalId":198128,"journal":{"name":"Applied Accounting - Practitioner eJournal","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116098784","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

The Spillover Effect of Audit Firm Office Acquisition on the Audit Quality of the Existing Client Base 并购审计事务所对现有客户群审计质量的溢出效应

Applied Accounting - Practitioner eJournal Pub Date : 2020-07-17 DOI: 10.2139/ssrn.3115591

A. Zimmerman, A. M. Chaghervand, R. Sellers, T. Fogarty

引用次数: 1

Who is to Blame for Fraud? Lawyer Perspectives on Auditor Liability 谁该为欺诈负责?律师视角下的审计师责任

Applied Accounting - Practitioner eJournal Pub Date : 2020-02-22 DOI: 10.2139/ssrn.3542686

J. Alderman

{"title":"Who is to Blame for Fraud? Lawyer Perspectives on Auditor Liability","authors":"J. Alderman","doi":"10.2139/ssrn.3542686","DOIUrl":"https://doi.org/10.2139/ssrn.3542686","url":null,"abstract":"This study examines how disclosures impact lawyers’ perceptions of independent auditors being sued for failure to detect fraud; specifically whether the auditor’s opinion and disclosures required by the Sarbanes-Oxley Act of 2002 may be deemed to be red flags and deter litigation. A 3x1 between-subjects experiment was conducted using 100 lawyers specializing in securities or business law. The lawyers reviewed a case in which the auditor had issued an unqualified audit opinion on financial statements of a company that ended up declaring bankruptcy. The lawyers reviewed the auditor’s opinion on internal controls which was manipulated as unqualified, unqualified with description of significant deficiencies, or adverse with description of material weakness. Results of this study indicate that the auditor’s report on controls has the potential to decrease the litigation exposure of auditors, as auditors providing an adverse opinion on internal controls were assessed most favorably by lawyers. However, voluntary disclosures of significant deficiencies in internal controls did not significantly influence auditor litigation exposure, indicating that the stronger message provided by an adverse Section 404 opinion is necessary to decrease litigation exposure. Overall, results of this study provide valuable insights on how audit disclosures influence potential litigators’ decisions and recommendations concerning auditor negligence lawsuits.","PeriodicalId":198128,"journal":{"name":"Applied Accounting - Practitioner eJournal","volume":"164 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133706603","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

Meet the Press: Survey Evidence on Financial Journalists as Information Intermediaries 与媒体见面:财经记者作为信息中介的调查证据

Applied Accounting - Practitioner eJournal Pub Date : 2020-02-01 DOI: 10.2139/ssrn.3279453

Andrew C. Call, Scott A. Emett, Eldar M. Maksymov, Nathan Y. Sharp

{"title":"Meet the Press: Survey Evidence on Financial Journalists as Information Intermediaries","authors":"Andrew C. Call, Scott A. Emett, Eldar M. Maksymov, Nathan Y. Sharp","doi":"10.2139/ssrn.3279453","DOIUrl":"https://doi.org/10.2139/ssrn.3279453","url":null,"abstract":"We survey 462 financial journalists and conduct 18 follow-up interviews to provide new insights into the inputs, incentives, and beliefs that shape their reporting. Our study offers several important findings. For example, when developing articles, financial journalists rely more heavily on private communication with company management than on public sources of information, and they usually interact directly with sell-side analysts—favoring experienced analysts over prominent or award-winning analysts—for insights about the company. We also find that journalists believe monitoring companies to hold them accountable is one of financial journalism’s most important objectives. They believe their negative articles are more impactful than other articles they write, but they often face backlash from management in response to unfavorable articles. Further, financial journalists have strong incentives to develop high-quality articles that contain exclusive content; nevertheless, they also have a taste for controversial topics. Finally, financial journalists’ personal traits shape their approach to journalism and even affect companies’ reactions to their reporting. Specifically, liberal journalists have stronger inclinations toward critical, watchdog journalism; and female journalists face more negative consequences from companies for writing unfavorable articles. We examine a wide range of other topics relevant to the literature on the business press, and our results provide multiple avenues for future research in this area.","PeriodicalId":198128,"journal":{"name":"Applied Accounting - Practitioner eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131169403","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: 35

Managerial Accounting as an Element of Information Resources Management of an Enterprise 管理会计作为企业信息资源管理的一个要素

Applied Accounting - Practitioner eJournal Pub Date : 2020-01-31 DOI: 10.21303/2504-5571.2020.001045

M. Matiukha, A. Rovnyagin

{"title":"Managerial Accounting as an Element of Information Resources Management of an Enterprise","authors":"M. Matiukha, A. Rovnyagin","doi":"10.21303/2504-5571.2020.001045","DOIUrl":"https://doi.org/10.21303/2504-5571.2020.001045","url":null,"abstract":"The questions of the information resources organization and formation mechanism of an enterprise through financial and managerial reporting data and accounting data prism are highlighted. The sequence formation elements and enterprise information resources use are considered. The formation of the enterprises information resource, based on managerial accounting, is studied, which is a priority aspect of modern decision-making support, as well as other components of business tools - financial management and audit.\u0000Information resource management has certain functions that are general and inherent in all business systems. The nature of the prepared reports and information filling of the financial statements are subordinated to general objectives. That is, it contains a range of financial information that should be publicly available and useful to a wide range of users and decision-making, and not specifically devised to the needs of a particular group or set of decision-making. Managerial reports are specialized reports that are designed either for a solution of a specific decision or for a specific manager.\u0000The directions of the information resource management development on the basis of information technology use and information technology impact on the accounting development are disclosed.","PeriodicalId":198128,"journal":{"name":"Applied Accounting - Practitioner eJournal","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122489043","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