Other Accounting Research eJournal最新文献

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Literature Review of Accounting in the Context of Vietnam 越南背景下的会计文献综述
Other Accounting Research eJournal Pub Date : 2018-02-17 DOI: 10.2139/ssrn.3125586
Dang Ngoc Hung, H. Ha, D. Tran
{"title":"Literature Review of Accounting in the Context of Vietnam","authors":"Dang Ngoc Hung, H. Ha, D. Tran","doi":"10.2139/ssrn.3125586","DOIUrl":"https://doi.org/10.2139/ssrn.3125586","url":null,"abstract":"This paper is conducted for reviewing topics and methodologies employed in accounting publications. Data were collected from 192 papers isued in the Journal of Economic Development and Journal of Economics & Development for the period from 2012 to 2016. The result found that interested topics in accounting are financial statements, financial information and capital market, managerial accounting. The objects of publications are mainly from listed firms in Vietnam Stock Exchange. The most methodology adopted is archival but interestingly experimental approach is not used in accounting researches in the context of Vietnam. Basing on the findings, some suggestions are given for diversifying topics, objects and approaches for improving quality and application in order to meet the actual management in the context of Vietnam.","PeriodicalId":225727,"journal":{"name":"Other Accounting Research eJournal","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-02-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116773988","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
The Role of Information Asymmetry in CSR Reporting: A Comparison of Publicly-Traded and Privately-Held Firms 信息不对称在企业社会责任报告中的作用:上市公司与非上市公司的比较
Other Accounting Research eJournal Pub Date : 2018-02-09 DOI: 10.2139/ssrn.3121275
L. Hickman
{"title":"The Role of Information Asymmetry in CSR Reporting: A Comparison of Publicly-Traded and Privately-Held Firms","authors":"L. Hickman","doi":"10.2139/ssrn.3121275","DOIUrl":"https://doi.org/10.2139/ssrn.3121275","url":null,"abstract":"There is no consensus in the literature regarding what motivates firms to voluntarily publish corporate social responsibility (CSR) reports or who are the intended audiences of such reports. To help address this gap in the literature, I test whether the degree of information asymmetry between the firm and its owners is a significant factor contributing to the publication of CSR reports. The study is the first to analyze the reporting frequencies of both publicly-traded firms and privately-held firms whose ownership is subject to less information asymmetry. Using a sample of 239 of the largest private companies in the U.S. matched with publicly-traded firms, the effect of ownership structure on CSR reporting frequency is tested using logistic regression. Factors suggested by stakeholder and legitimacy theories, including firm size, firm visibility, customer power, and employee power are also tested. Results indicate that private firms are much less likely to publish a CSR report than similar public firms. Public firms are also found to follow the Global Reporting Initiative guidelines at a higher rate than private firms, in-keeping with a greater need to signal report quality to dispersed investors. Private firms reporting to the SEC because they have over 300 shareholders, anticipate an IPO, or have publicly-traded debt are found to be similar to public firms in their reporting behavior. Since the information environment of these firms represents a middle-ground between public companies and typical private firms, their reporting behavior reinforces the argument that information asymmetry is a motivation for voluntary CSR disclosure.","PeriodicalId":225727,"journal":{"name":"Other Accounting Research eJournal","volume":"370 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133364293","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: 4
Evidence of a Nonlinear Association between Auditor-Provided Non-Audit Services and Audit Quality 审计师提供的非审计服务与审计质量之间非线性关联的证据
Other Accounting Research eJournal Pub Date : 2018-01-31 DOI: 10.2139/ssrn.3114395
Erik L. Beardsley, Andrew J. Imdieke, Thomas C. Omer
{"title":"Evidence of a Nonlinear Association between Auditor-Provided Non-Audit Services and Audit Quality","authors":"Erik L. Beardsley, Andrew J. Imdieke, Thomas C. Omer","doi":"10.2139/ssrn.3114395","DOIUrl":"https://doi.org/10.2139/ssrn.3114395","url":null,"abstract":"This study examines the possibility of a nonlinear association between auditor-provided non-audit services (NAS) and audit quality. The effect of NAS on audit quality has been a long-standing debate among academics and regulators. One view is that NAS can potentially create economic bonding between the auditor and client, lowering audit quality. Another view is that NAS creates knowledge spillover, improving audit quality. Our unique approach provides evidence of a nonlinear association between NAS and audit quality, where client misstatement rates are higher for audit offices with both high and low levels of NAS. We also find a nonlinear association between NAS provision and both missed material weaknesses and meeting or beating analysts’ consensus forecast by a small amount. This study should be of interest to audit firms, audit committees, and regulators because it advances our understanding of the effects of NAS on audit quality.","PeriodicalId":225727,"journal":{"name":"Other Accounting Research eJournal","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126775298","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: 8
Public Perception of the Role of Accounting in a Transition Economy: The Case of Russia 公众对转型经济中会计角色的看法:以俄罗斯为例
Other Accounting Research eJournal Pub Date : 2018-01-01 DOI: 10.2139/ssrn.3111630
Galina Preobragenskaya, Robert W. McGee, Iliya Komarev
{"title":"Public Perception of the Role of Accounting in a Transition Economy: The Case of Russia","authors":"Galina Preobragenskaya, Robert W. McGee, Iliya Komarev","doi":"10.2139/ssrn.3111630","DOIUrl":"https://doi.org/10.2139/ssrn.3111630","url":null,"abstract":"This paper explores the perceived role of accounting in Russia, a country transitioning from a post-socialist to a market economy. A survey was conducted to examine the public views on: 1) the main functions of accounting; 2) the primary role of users of financial statements; 3) the level of demand for financial information; 4) the perceived reliability of financial statements; 5) the importance of reliable financial information. Our results show that the Russian accounting system can be classified as macro-user oriented. Although accounting is perceived to serve chiefly management needs, the main purposes of financial reporting are perceived to be tax calculation and compliance with government reporting requirements, and the primary users of financial statements are supposed to be business owners and government. The public feels that financial statements lack reliability, and companies manage earnings downwards. The study identifies potential reasons for misreporting. The financial reporting reliability is perceived to have greater impact on the country's economy than on the person.","PeriodicalId":225727,"journal":{"name":"Other Accounting Research eJournal","volume":"94 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115632248","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
Conceptualisation of Intellectual Capital in Analysts’ Narratives: A Performative View 分析师叙事中智力资本的概念化:一个表演的观点
Other Accounting Research eJournal Pub Date : 2017-05-06 DOI: 10.2139/ssrn.3174467
S. Abhayawansa, M. Aleksanyan, Suresh Cuganesan
{"title":"Conceptualisation of Intellectual Capital in Analysts’ Narratives: A Performative View","authors":"S. Abhayawansa, M. Aleksanyan, Suresh Cuganesan","doi":"10.2139/ssrn.3174467","DOIUrl":"https://doi.org/10.2139/ssrn.3174467","url":null,"abstract":"Purpose This study tests the performativity of Intellectual Capital (IC) from the perspective of sell-side analysts, a type of actor who consumes and creates IC information and in whose practice IC information plays a significant role. Design/methodology/approach The empirical component of the study comprises a narrative analysis of the text of a large corpus of sell-side analysts’ initiation coverage reports. We adopt Mouritsen’s (2006) performative and ostensive conceptualisations of IC as our theoretical framework. Findings We find that the identities and properties of IC elements are variable, dynamic and transformative. The relevance of IC elements in the eyes of analysts is conditional on the context, temporally contingent and bestowed indirectly. IC elements are attributed to firm value both directly, in a linear manner, and indirectly, via various non-linear interrelationships established with other IC elements, tangible capital and financial capital. Research limitations/implications This study c...","PeriodicalId":225727,"journal":{"name":"Other Accounting Research eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116156891","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: 17
Researching Ethnicity in the Pacific Region 太平洋地区的种族研究
Other Accounting Research eJournal Pub Date : 2014-08-22 DOI: 10.1108/PAR-05-2012-0018
R. Baskerville, Kate Wynn-Williams, Elaine Rose Evans, Shirley Gillett
{"title":"Researching Ethnicity in the Pacific Region","authors":"R. Baskerville, Kate Wynn-Williams, Elaine Rose Evans, Shirley Gillett","doi":"10.1108/PAR-05-2012-0018","DOIUrl":"https://doi.org/10.1108/PAR-05-2012-0018","url":null,"abstract":"Purpose – The purpose of this paper is to examine how the construct of ethnicity can best be determined for empirical analysis in accounting research, particularly in the Pacific region. Design/methodology/approach – This paper reviews relevant sociological and accounting literature. In addition, it presents the results of a case study where “first language” was used as a proxy for ethnicity. Findings – The results of the literature review present six different research approaches towards determining ethnicity. Furthermore, it is found that “first language” was a justifiable determinant of ethnicity in an accounting education study. Research limitations/implications – The determination of reliable and valid proxies for ethnicity in accounting research is important for researchers, including those whose objective is to associate ethnicity with learning and teaching outcomes, accounting and financial reporting activities or behaviours. Originality/value – In the context of accounting research, the value of ...","PeriodicalId":225727,"journal":{"name":"Other Accounting Research eJournal","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116771524","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: 11
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