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An International Comparison of the Academic Accounting Professoriate 学术会计教授的国际比较
Other Accounting Research eJournal Pub Date : 2020-10-19 DOI: 10.2139/ssrn.3715681
Derek K. Oler, Christopher J. Skousen, Kevin R. Smith, Jayson Talakai
{"title":"An International Comparison of the Academic Accounting Professoriate","authors":"Derek K. Oler, Christopher J. Skousen, Kevin R. Smith, Jayson Talakai","doi":"10.2139/ssrn.3715681","DOIUrl":"https://doi.org/10.2139/ssrn.3715681","url":null,"abstract":"We examine the academic accounting professoriate in the US, Canada, and other countries. As of 2016, US accounting programs averaged 7.9 faculty per program, versus 11.9 faculty for Canadian schools and 10.3 faculty for schools outside of the US and Canada. 78.2% of US faculty are tenure-track (or tenured), versus 84.0% of faculty in Canadian schools and 92.6% of faculty outside of the US and Canada. As of 2016, only 73.7% of individuals who obtain their degrees in Canada stay in Canada as university faculty vs. 90.9% of individuals obtaining US degrees staying in the US and 88.0% for faculty outside of either country. We examine how these proportions have shifted over time, from 1980 to 2016, and we break out our data into tenure-track vs. non-tenure track faculty. Finally, we examine the time needed to move from assistant rank to associate rank (i.e., the time to obtain tenure) and the time needed to move from associate to full professor, broken out by country of education and country of employment.","PeriodicalId":225727,"journal":{"name":"Other Accounting Research eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128798806","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
Sustainable Growth, Resource Rent and Taxes in Aquaculture 水产养殖的可持续增长、资源租金和税收
Other Accounting Research eJournal Pub Date : 2020-10-01 DOI: 10.2139/ssrn.3703158
Bård Misund, Ragnar Tveterås
{"title":"Sustainable Growth, Resource Rent and Taxes in Aquaculture","authors":"Bård Misund, Ragnar Tveterås","doi":"10.2139/ssrn.3703158","DOIUrl":"https://doi.org/10.2139/ssrn.3703158","url":null,"abstract":"Global aquaculture represents an opportunity for sustainable growth in supply of healthy food and private and public income, but also has environmental footprints and thus requires a balanced policy approach by governments. Salmon aquaculture has until recently experienced rapid growth, and periods of high profitability. In all producer countries, salmon aquaculture is subject to different regulations that indirectly restrict output at the firm level and may restrict global supply in the short run. The sector has become a candidate for extraordinary taxation in Norway, and a tax regime which is unique in the context of global food production is under consideration. An argument is that society allocates sea locations to salmon firms for free, and that these provide economic returns well above normal returns to capital due to the number of sites being limited, both in Norway and globally. To this end, this paper uses a panel data set to analyze patterns of productive performance and profitability in Norwegian salmon aquaculture to analyze whether these patters suggest economic rents or infra-marginal profits. We find significant variations in productive and economic performance over time and across firms, a variability that is inconsistent with a claim that all the economic profits are a resource rent generated by a natural resource in the form of limited aquaculture sites. Our results suggest that infra-marginal profits are important part of total profits in the salmon aquaculture sector.","PeriodicalId":225727,"journal":{"name":"Other Accounting Research eJournal","volume":"373 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116565303","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
Towards Measuring Professionalism in Accounting 论会计专业性的衡量
Other Accounting Research eJournal Pub Date : 2020-09-01 DOI: 10.1111/acfi.12461
R. Adler, Gregory A. Liyanarachchi
{"title":"Towards Measuring Professionalism in Accounting","authors":"R. Adler, Gregory A. Liyanarachchi","doi":"10.1111/acfi.12461","DOIUrl":"https://doi.org/10.1111/acfi.12461","url":null,"abstract":"This paper develops an instrument that measures accounting professionalism. The instrument's development was informed by literature on professionalism, similar to the genesis of instruments developed in other fields (i.e., sociology, medicine and pharmacy), and interviews with practising accountants and accounting academics. An exploratory factor analysis of 516 survey responses received from members of Chartered Accountants Australia and New Zealand (CAANZ) produced four sub‐dimensions of accounting professionalism: ethics and independence, altruism, respect for others, and excellence. This four‐factor model and a unidimensional model were tested using confirmatory factor analysis. The four‐factor model proved superior to the unidimensional one and produced a final instrument with strong psychometric properties.","PeriodicalId":225727,"journal":{"name":"Other Accounting Research eJournal","volume":"162 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":"121030098","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
H-1B Visas and Wages in Accounting: Evidence from Deloitte's Payroll H-1B签证和会计工资:来自德勤薪资的证据
Other Accounting Research eJournal Pub Date : 2020-08-02 DOI: 10.2139/ssrn.3101562
Thomas Bourveau, D. Stice, Han Stice, Roger M. White
{"title":"H-1B Visas and Wages in Accounting: Evidence from Deloitte's Payroll","authors":"Thomas Bourveau, D. Stice, Han Stice, Roger M. White","doi":"10.2139/ssrn.3101562","DOIUrl":"https://doi.org/10.2139/ssrn.3101562","url":null,"abstract":"We use payroll data from a Big 4 accounting firm to examine the starting wage differentials for H-1B visa holders. Prior research in other industries has found both positive and negative differentials, but primarily relies on surveyed salary data. We observe that relative to U.S. citizen new hires – matched on office, position, and time of hire – newly hired accountants with H-1B visas receive starting salaries that are lower by approximately 10%. This suggests that, at least in the payroll data we examine, regulatory mandates thought to prevent H-1B visa holders from being paid less than U.S. citizens in similar roles are ineffective. In further tests, we find evidence that the hiring of H-1B visa holders has no or some small positive effect on the wages of peer U.S. citizen new hires (weakly indicative of complementarities or synergies), but no evidence of H-1B hiring driving down the wages for U.S. citizen peer new hires.","PeriodicalId":225727,"journal":{"name":"Other Accounting Research eJournal","volume":"114 6 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":"128999138","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: 3
Is Accounting Information Quality Priced in Managerial Labor Market? 会计信息质量是否在管理劳动力市场中定价?
Other Accounting Research eJournal Pub Date : 2020-06-22 DOI: 10.2139/ssrn.3633357
Yonghong Jia, Xinghua Gao, Xiumin Martin
{"title":"Is Accounting Information Quality Priced in Managerial Labor Market?","authors":"Yonghong Jia, Xinghua Gao, Xiumin Martin","doi":"10.2139/ssrn.3633357","DOIUrl":"https://doi.org/10.2139/ssrn.3633357","url":null,"abstract":"We study whether accounting information quality (AIQ) is priced in the executive labor market. Focusing on externally hired CEO compensation at their initial appointment, we find a 7.38% pay premium for a one-standard deviation decline in AIQ measured in the years preceding the appointment. This result is robust to the inclusion of a comprehensive set of variables reflecting the characteristics of compensation contracts, executives, firms, industries, and states, and three alternative measures of AIQ. Thus our findings are unlikely driven by omitted correlated variables or measurement errors of AIQ. Additional evidence suggests job security concern and accounting failure risk might be the channels to explain the pricing premium for poor AIQ. We also find firms with less effective boards have lower sensitivity of compensation to AIQ, suggesting that private benefits might offset pay premium required by a CEO for low AIQ. Finally, we show the pay premium-AIQ relation is stronger for young CEOs and for CEOs with outside employment restriction, lending further support to the job security mechanism.","PeriodicalId":225727,"journal":{"name":"Other Accounting Research eJournal","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131815387","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
Desarrollo económico desde una visión de éxito del emprendedurismo. Estudio de caso de la Fundación Mundo Mujer (Economic Development From a Successful Vision of Entrepreneurship. Case Study of the Fundación Mundo Mujer) 从成功创业的愿景发展经济。Mundo Mujer基金会案例研究(创业成功愿景下的经济发展)。世界妇女基金会案例研究)
Other Accounting Research eJournal Pub Date : 2020-06-19 DOI: 10.18601/16577175.n26.04
Harold León Ruiz Correa, Carlos Hernando Martínez
{"title":"Desarrollo económico desde una visión de éxito del emprendedurismo. Estudio de caso de la Fundación Mundo Mujer (Economic Development From a Successful Vision of Entrepreneurship. Case Study of the Fundación Mundo Mujer)","authors":"Harold León Ruiz Correa, Carlos Hernando Martínez","doi":"10.18601/16577175.n26.04","DOIUrl":"https://doi.org/10.18601/16577175.n26.04","url":null,"abstract":"In Popayan, the theme of entrepreneurship is being explored, thought and reflected on by even a few, who see in these studies the importance of understanding the complexities of doing business in a city that possess certain characteristics. This permit to analyze and document the impact of these ventures in the region, at the socioeconomic level in terms of product supply and competitiveness, employment and innovation, income, among others. This qualitative and quantitative research addresses a case study of Fundacion Mundo Mujer successful entrepreneurship and its important socio-economic effects in the municipality of Popayan. This orga-nization possess the most representative factors associated with business success.","PeriodicalId":225727,"journal":{"name":"Other Accounting Research eJournal","volume":"50 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114095638","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
¿Es posible lograr un turismo rural sostenible en el cantón Santa Ana de Ecuador? (Is it Possible to Achieve Sustainable Rural Tourism in the Santa Ana Canton of Ecuador?) 厄瓜多尔圣安娜州有可能实现可持续的乡村旅游吗?(是否有可能在厄瓜多尔圣安娜州实现可持续的乡村旅游?)
Other Accounting Research eJournal Pub Date : 2020-06-19 DOI: 10.18601/16577175.n26.05
Gregorio Rigoberto PALMA MACÍAS, Marlene Cañizares Roig
{"title":"¿Es posible lograr un turismo rural sostenible en el cantón Santa Ana de Ecuador? (Is it Possible to Achieve Sustainable Rural Tourism in the Santa Ana Canton of Ecuador?)","authors":"Gregorio Rigoberto PALMA MACÍAS, Marlene Cañizares Roig","doi":"10.18601/16577175.n26.05","DOIUrl":"https://doi.org/10.18601/16577175.n26.05","url":null,"abstract":"The present work shows advances of the research that is developed in the Santa Ana canton of Ecuador. The diagnosis made is based on the legislated documents for environmental protection and also the identification of tourist activities. The preliminary results of the diagnosis are shown and among its main conclusions it indicates that tourism activities cause benefits and deterioration in the canton, which affect the conservation of its biodiversity. However, it is not enough to establish policies and regulations for environmental protection, we must monitor the events that in practice are negative drivers of the change in biodiversity and establish mechanisms that allow us to know the environmental costs.","PeriodicalId":225727,"journal":{"name":"Other Accounting Research eJournal","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126940095","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
Do Corporates Set Pension Discount Rates Strategically? 企业是否有策略地设定养老金贴现率?
Other Accounting Research eJournal Pub Date : 2020-06-15 DOI: 10.2139/ssrn.3627965
Liping Chu, M. Goldstein, Xin Li, Tong Yu
{"title":"Do Corporates Set Pension Discount Rates Strategically?","authors":"Liping Chu, M. Goldstein, Xin Li, Tong Yu","doi":"10.2139/ssrn.3627965","DOIUrl":"https://doi.org/10.2139/ssrn.3627965","url":null,"abstract":"Over 85% U.S. firms set their pension discount rates higher than benchmark rates, particularly when interest rates fall. This paper offers explanations to this phenomenon --- mandatory contributions to underfunded pensions constrain corporate investments, thus a relaxation of such constraint through setting higher pension discount rates helps to improve firm value. Consistent with this view, we find higher discount rate helps improve the performance of underfunded firms. Within firms in the most underfunding decile group, a one standard deviation increase of pension discount rates leads to a 0.2% improvement in monthly stock performance.","PeriodicalId":225727,"journal":{"name":"Other Accounting Research eJournal","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128353957","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
Do Capital Expenditures Influence Earnings Performance: Evidence from Loss-Making Firms 资本支出是否影响盈利表现:来自亏损公司的证据
Other Accounting Research eJournal Pub Date : 2020-06-05 DOI: 10.1111/acfi.12675
Sungsoo Kim, Amitava Saha, S. Bose
{"title":"Do Capital Expenditures Influence Earnings Performance: Evidence from Loss-Making Firms","authors":"Sungsoo Kim, Amitava Saha, S. Bose","doi":"10.1111/acfi.12675","DOIUrl":"https://doi.org/10.1111/acfi.12675","url":null,"abstract":"We examine the association between capital expenditures and near-term earnings performance for loss-making firms. Using a sample of 24,030 firm-year observations from 2006 to 2015, we find that loss-making firms show different patterns of capital expenditures than profit-making firms. Moreover, we find that capital expenditures of loss-making firms have a greater influence on the absolute value of near-term earnings performance. We also examine the effect of capital expenditures on stock compensation and find a positive association between them for profit-making firms but not for loss-making firms. Further, our results indicate that the negative association between capital expenditures and near-term earnings performance for loss-making firms is not conditional on the monitoring by institutional investors and creditors. Our findings contribute to the debate on capital expenditure accounting in loss-making firms.","PeriodicalId":225727,"journal":{"name":"Other Accounting Research eJournal","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115005657","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: 10
LDA quantification of 10-K Risk-Factors and the Information Content of Textual Reporting 10-K风险因素的LDA量化与文本报告的信息内容
Other Accounting Research eJournal Pub Date : 2020-05-23 DOI: 10.2139/ssrn.3608594
Bruce D. Grundy, Stefan Petry
{"title":"LDA quantification of 10-K Risk-Factors and the Information Content of Textual Reporting","authors":"Bruce D. Grundy, Stefan Petry","doi":"10.2139/ssrn.3608594","DOIUrl":"https://doi.org/10.2139/ssrn.3608594","url":null,"abstract":"We use machine-learning to determine the information content of the Item 1A Risk Factors section of S&P 1500 10-Ks. We identify and quantify 30 risk-factors and show a strong positive relation between levels of and contemporaneous changes in risk-factors and proxies for the associated risks. Typically, 28% of cross-firm variation in a risk-proxy is explained by cross-firm variation in the associated risk-factor. Risk disclosure is not found to be forward-looking. Item 1A’s informativeness has not declined through time despite previously documented increases in boilerplate content, stickiness and redundancy. Indices of operating and financing risk help explain asset and equity volatility.","PeriodicalId":225727,"journal":{"name":"Other Accounting Research eJournal","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124347947","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
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