Research Methods & Methodology in Accounting eJournal最新文献_第6页

Bank Earnings Smoothing, Audit Quality and Procyclicality in Africa: The Case of Loan Loss Provisions 非洲银行盈余平滑、审计质量和顺周期性:以贷款损失准备为例

Research Methods & Methodology in Accounting eJournal Pub Date : 2017-03-01 DOI: 10.1108/RAF-12-2015-0188

Peterson K. Ozili

{"title":"Bank Earnings Smoothing, Audit Quality and Procyclicality in Africa: The Case of Loan Loss Provisions","authors":"Peterson K. Ozili","doi":"10.1108/RAF-12-2015-0188","DOIUrl":"https://doi.org/10.1108/RAF-12-2015-0188","url":null,"abstract":"Purpose - The purpose of this paper is to empirically examine whether the way African banks use loan loss provisions (LLP) to smooth earnings is influenced by capital market motivations and the type of auditor, after controlling for non-discretionary determinants of provisions and fluctuations in the business cycle. Design/methodology/approach - To test the income smoothing hypothesis, the model was estimated using panel least square with White’s robust standard error correction, as well as, with and without period fixed effect. Findings - The findings support the income smoothing hypothesis and indicate that African banks use LLP to smooth earnings; listed African banks use LLP to smooth earnings to a greater extent compared to non-listed African banks, possibly, for capital market reasons; income smoothing via LLP is not reduced among African banks with Big 4 auditors; and after controlling for macroeconomic fluctuation, there is evidence that bank provisioning is procyclical with fluctuations in the business cycle. Research limitations/implications - The findings have three implications. One, listed African banks smooth income because they are more visible to investors; investors do not view stock price fluctuations as a good signal. Securities market regulators in African countries should enforce strict disclosure rules that reduce earnings smoothing practices to improve the transparency of bank earnings in the region. Two, the presence of a Big 4 auditor did not improve the informativeness of LLP estimates among African banks. Three, the evidence for procyclical provisioning suggest the need for dynamic LLP system in Africa. Originality/value - This paper is the first cross-country African study to investigate whether provisions-based income smoothing decreases with the presence of a Big 4 auditor. The findings indicate that this is not the case among African banks.","PeriodicalId":202880,"journal":{"name":"Research Methods & Methodology in Accounting eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130629974","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: 48

Effects of Auditors' Ethical Orientation and Self‐Interest Independence Threat on the Mediating Role of Moral Intensity and Ethical Decision‐Making Process 审计人员的道德取向和自利独立性威胁对道德强度和伦理决策过程中介作用的影响

Research Methods & Methodology in Accounting eJournal Pub Date : 2017-03-01 DOI: 10.1111/ijau.12080

R. Johari, Zuraidah Mohd-Sanusi, V. Chong

{"title":"Effects of Auditors' Ethical Orientation and Self‐Interest Independence Threat on the Mediating Role of Moral Intensity and Ethical Decision‐Making Process","authors":"R. Johari, Zuraidah Mohd-Sanusi, V. Chong","doi":"10.1111/ijau.12080","DOIUrl":"https://doi.org/10.1111/ijau.12080","url":null,"abstract":"This study examines the effects of individual ethical orientation, independence threat (a contextual factor), and moral intensity on auditors’ ethical decision-making process using Jones's issue-contingent model of ethical decision-making in Malaysia. A quasi-experimental design was employed to test the proposed hypotheses formulated for this study. Using WarpPLS, results support the positive direct effects of the independence threats, ethical orientation, and moral intensity of auditors on their ethical decision-making process. Results also suggest that moral intensity mediates the relationships between the auditors’ ethical orientation as well as auditor self-interest threat on the auditors’ ethical decision-making. Auditors with strong ethical orientation relativism, as compared to idealism, demonstrate undesirable ethical decision-making processes. Furthermore, low moral intensity underscores the effectiveness of auditors’ decision-making due to low ethical sensitivity and hence leads to inappropriate ethical decision-making processes and behavior. This study puts forward an auditing perspective through which to understand the ethical dilemmas and the importance of auditors’ moral intensity and ethical orientation in decision-making skills.","PeriodicalId":202880,"journal":{"name":"Research Methods & Methodology in Accounting eJournal","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128612903","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: 34

Using the EDGAR Log File Data Set 使用EDGAR日志文件数据集

Research Methods & Methodology in Accounting eJournal Pub Date : 2017-02-08 DOI: 10.2139/ssrn.2913612

James P. Ryans

引用次数: 57

Framework for and the Role of Carbon Accounting in Corporate Carbon Management Systems: A Holistic Approach 框架和碳会计在企业碳管理系统中的作用:一个整体的方法

Research Methods & Methodology in Accounting eJournal Pub Date : 2017-01-20 DOI: 10.2139/ssrn.2903366

Qingliang Tang

引用次数: 5

Applying the Fractional Response Model to Survey Research in Accounting 分数响应模型在会计调查研究中的应用

Research Methods & Methodology in Accounting eJournal Pub Date : 2017-01-08 DOI: 10.2139/ssrn.2642854

Susanna Gallani, Ranjani Krishnan

{"title":"Applying the Fractional Response Model to Survey Research in Accounting","authors":"Susanna Gallani, Ranjani Krishnan","doi":"10.2139/ssrn.2642854","DOIUrl":"https://doi.org/10.2139/ssrn.2642854","url":null,"abstract":"Survey research studies make extensive use of rating scales to measure constructs of interest. The bounded nature of such scales presents econometric estimation challenges. Linear estimation methods (e.g. OLS) often produce predicted values that lie outside the rating scales, and fail to account for nonconstant effects of the predictors. Established nonlinear approaches such as logit and probit transformations attenuate many shortcomings of linear methods. However, these nonlinear approaches are challenged by corner solutions, for which they require ad hoc transformations. Censored and truncated regressions alter the composition of the sample, while Tobit methods rely on distributional assumptions that are frequently not reflected in survey data, especially when observations fall at one extreme of the scale owing to surveyor and respondent characteristics. The fractional response model (FRM) (Papke and Wooldridge 1996, 2008) overcomes many limitations of established linear and non-linear econometric solutions in the study of bounded data. In this study, we first review the econometric characteristics of the FRM and discuss its applicability to survey-based studies in accounting. Second, we present results from Monte Carlo simulations to highlight the advantages of using the FRM relative to conventional models. Finally, we use data from a hospital patient satisfaction survey, compare the estimation results from a traditional OLS method and the FRM, and conclude that the FRM provides an improved methodological approach to the study of bounded dependent variables.","PeriodicalId":202880,"journal":{"name":"Research Methods & Methodology in Accounting eJournal","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-01-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124980166","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: 53

Legal Liability for Research Fraud 研究欺诈的法律责任

Research Methods & Methodology in Accounting eJournal Pub Date : 2016-12-03 DOI: 10.2139/ssrn.2669118

E. Guerra-Pujol

引用次数: 1

Interview-Based Research in Accounting 2000-2014: A Review 2000-2014会计访谈研究述评

Research Methods & Methodology in Accounting eJournal Pub Date : 2016-11-10 DOI: 10.2139/ssrn.2711022

N. Dai, Clinton Free, Y. Gendron

引用次数: 10

Are Discretionary Accruals Signal for the Bright Future? Evidence from Information Demand and Supply Matrix 可自由支配应计利润是光明未来的信号吗?来自信息需求和供给矩阵的证据

Research Methods & Methodology in Accounting eJournal Pub Date : 2016-10-03 DOI: 10.2139/ssrn.2856240

Manseek Choi

引用次数: 1

Guiding Through the Fog: Financial Statement Complexity and Voluntary Disclosure 引导迷雾:财务报表复杂性与自愿披露

Research Methods & Methodology in Accounting eJournal Pub Date : 2016-09-29 DOI: 10.2139/ssrn.2564350

W. Guay, Delphine Samuels, Daniel J. Taylor

引用次数: 388

The Effect of Reporting Streaks on Ex Ante Uncertainty 报告偏差对事前不确定性的影响

Research Methods & Methodology in Accounting eJournal Pub Date : 2016-08-30 DOI: 10.2139/ssrn.2707594

Thaddeus Neururer, G. Papadakis, Edward J. Riedl

引用次数: 16