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The effect of frontline employee participation in strategic planning on managers’ budget slack creation and evaluation: a lab-in-the-field experiment 一线员工参与战略规划对管理者预算松弛产生与评价的影响:一项实地实验室实验
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Pub Date : 2022-08-13 DOI: 10.1080/02102412.2022.2109840
Yasheng Chen, James Xede
{"title":"The effect of frontline employee participation in strategic planning on managers’ budget slack creation and evaluation: a lab-in-the-field experiment","authors":"Yasheng Chen, James Xede","doi":"10.1080/02102412.2022.2109840","DOIUrl":"https://doi.org/10.1080/02102412.2022.2109840","url":null,"abstract":"ABSTRACT We examined whether participation of frontline employees (FEs) in a firm’s strategic planning using strengths, weaknesses, opportunities, and threats (SWOT) analysis mitigates managers’ budget slack creation and whether it improves budget evaluation. Using a lab-in-the-field experiment in an agro-processing firm in Ghana, we found that FE participation in strategic planning enhanced managers’ identification of the number of internal and external factors affecting the firm, enabling the firm to better understand the environment in which the budget process is undertaken. We also found that FE participation reduced managers’ budget slack creation and bias in their performance evaluation. In an additional analysis, we found that FE participation improved managers’ budget allocation, effectively redirecting the firm’s resources to units where they were most needed. Overall, the results showed that FE participation in strategic planning improved the managers’ information environment, thereby positively influencing their choices and actions.","PeriodicalId":244340,"journal":{"name":"Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130815851","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
Big data and artificial intelligence in the fields of accounting and auditing: a bibliometric analysis 会计与审计领域的大数据与人工智能:文献计量学分析
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Pub Date : 2022-07-22 DOI: 10.1080/02102412.2022.2099675
María A. Agustí, Manuel Orta-Pérez
{"title":"Big data and artificial intelligence in the fields of accounting and auditing: a bibliometric analysis","authors":"María A. Agustí, Manuel Orta-Pérez","doi":"10.1080/02102412.2022.2099675","DOIUrl":"https://doi.org/10.1080/02102412.2022.2099675","url":null,"abstract":"ABSTRACT The importance of Big Data and Artificial Intelligence in the fields of accounting and auditing is beyond doubt. However, to date, the influence of these technologies on these fields has yet to be uncovered, and the works that have analysed such influence are still scarce. In an attempt to describe the development of this research trend and to understand its future directions of development, this article develops a bibliometric analysis to identify the different research fronts associated with this emerging topic. Using co-word and bibliographic coupling techniques, this paper aims to expand and extend the knowledge on this research line, to describe the evolution of publication activity, and to identify the most representative authors and journals. The paper also offers insights into potential new directions and declining perspectives, while summing up the most relevant literature within a specific area.","PeriodicalId":244340,"journal":{"name":"Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131934302","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: 9
CEO Career Horizon and Corporate Social Responsibility Assurance CEO职业前景与企业社会责任保障
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Pub Date : 2022-07-05 DOI: 10.1080/02102412.2022.2091914
Muhammad Jameel Hussain, G. Tian, M. Ayaz, Adnan Ashraf
{"title":"CEO Career Horizon and Corporate Social Responsibility Assurance","authors":"Muhammad Jameel Hussain, G. Tian, M. Ayaz, Adnan Ashraf","doi":"10.1080/02102412.2022.2091914","DOIUrl":"https://doi.org/10.1080/02102412.2022.2091914","url":null,"abstract":"ABSTRACT Framing on the premise of upper echelons theory, this study explores the relationship between a chief executive officer’s career horizon and corporate social responsibility assurance in an emerging market. Using a 9-year (2010–2018) unique sample of A-share listed firms in China, we found that the chief executive officer’s age is an important determinant of corporate social responsibility assurance and is significantly negatively associated with corporate social responsibility assurance, indicating that the chief executive officer’s age increase experienced a significant decline in corporate social responsibility assurance. These findings are consistent with our expectation that as CEOs grow older their rigidity increase with their age and this cause to decrease their interest to engage in corporate social responsibility assurance. Further, the negative relationship between the chief executive officer’s age and corporate social responsibility assurance is significantly positively moderated by both state-owned enterprises and heavily polluted firms. Our results contribute to the existing literature and have implications for potential policymakers.","PeriodicalId":244340,"journal":{"name":"Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115286677","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
Margin trading system as stock market stabiliser: evidence based on CSI 300 index 融资融券制度对股市的稳定作用:基于沪深300指数的证据
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Pub Date : 2022-07-03 DOI: 10.1080/02102412.2021.1975210
Zhuwei Li, Rong He, Baolu Wang, Yushan Li, Yu-Hui Gu
{"title":"Margin trading system as stock market stabiliser: evidence based on CSI 300 index","authors":"Zhuwei Li, Rong He, Baolu Wang, Yushan Li, Yu-Hui Gu","doi":"10.1080/02102412.2021.1975210","DOIUrl":"https://doi.org/10.1080/02102412.2021.1975210","url":null,"abstract":"ABSTRACT The daily transaction data of Shanghai and Shenzhen 300 Index are taken as sample data. The GARCH model is used to examine the effect of the margin trading system on the stock market volatility of China. The VAR model is used to further test the separate effects of margin purchase system and short sale system upon the role of stock market stabiliser. Results show that margin trading system can restrain stock market volatility and stabilise the market, but the effect of restraining the stock market volatility is limited and has stage characteristics. In particular, the margin purchase system has a greater short-term restraining effect on stock market volatility than the short sale system, whereas the short sale system can stabilise the market more permanently than the margin purchase system. Through international comparisons, we suggest that the margin trading system should be improved to enhance its role as a stock market stabiliser in China.","PeriodicalId":244340,"journal":{"name":"Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad","volume":"265 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129945708","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
Audit Qualification Paragraphs and Audit Report Lag: Evidence from Iran 审计资格段落与审计报告滞后:来自伊朗的证据
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Pub Date : 2022-06-21 DOI: 10.1080/02102412.2022.2086731
Omid Faraji, F. MohammadRezaei, H. Yazdifar, Kamran Ahmed, Yaser Najafi Gadikelaei
{"title":"Audit Qualification Paragraphs and Audit Report Lag: Evidence from Iran","authors":"Omid Faraji, F. MohammadRezaei, H. Yazdifar, Kamran Ahmed, Yaser Najafi Gadikelaei","doi":"10.1080/02102412.2022.2086731","DOIUrl":"https://doi.org/10.1080/02102412.2022.2086731","url":null,"abstract":"ABSTRACT We investigate whether the number and type (the nature and repetitiveness) of audit qualification paragraphs (AQPs) play a role in audit report lag (ARL). We use a unique dataset of listed firms in Iran where the multitude and diversity of AQPs are very high. The results show that ARL is longer for firms with a greater number of AQPs, that there is a significant positive relationship between all AQP types and ARL except for misclassification of accounting numbers in financial statements, and that ARL increases with the number of non-repetitive AQPs. We employed several sensitivity tests, and the results did not change materially. Drawing on prior studies, we have developed two arguments, ‘additional audit procedures’ and ‘auditor-client negotiations’, to explain the role of the number and type of AQPs on ARL. The findings of this study have significant implications for investors, auditors and authority bodies in terms of paying close attention to the number and type of AQPs in their decisions.","PeriodicalId":244340,"journal":{"name":"Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad","volume":"123 7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121333480","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: 2
Effectiveness of new safeguards and prohibitions to protect audit independence: an empirical research with auditors 保护审计独立性的新保障措施和禁令的有效性:对审计师的实证研究
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Pub Date : 2022-06-15 DOI: 10.1080/02102412.2022.2082225
Begoña García-Hernández, Antonio Duréndez, A. Rojo-Ramírez
{"title":"Effectiveness of new safeguards and prohibitions to protect audit independence: an empirical research with auditors","authors":"Begoña García-Hernández, Antonio Duréndez, A. Rojo-Ramírez","doi":"10.1080/02102412.2022.2082225","DOIUrl":"https://doi.org/10.1080/02102412.2022.2082225","url":null,"abstract":"ABSTRACT The EU has faced the moral hazard problem of auditors by protecting their independence in two ways, with the formulation of a general principle of independence, and with the implementation of a preventive and sanctioning framework of safeguards and incompatibilities. The latest EU Directive, which reformed the auditing profession, adopted and extended such measures. This research fills a gap in the literature by showing the perception auditors have of the benefits of this new regulatory framework to promote auditor independence. With this purpose, we developed a qualitative study using a questionnaire addressed to a sample of 192 auditors. Following structural equation modelling methodology (SEM), we obtained results showing that the new and more restrictive European regulation of personal and service incompatibilities has a positive effect and improves the perceived independence of auditors.","PeriodicalId":244340,"journal":{"name":"Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126471096","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
Soft gender diversity regulations for boards of directors: the moderating role of firm ownership and control structure 董事会的软性别多样性法规:公司所有权和控制结构的调节作用
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Pub Date : 2022-04-28 DOI: 10.1080/02102412.2022.2066346
Irma Martínez-García, M. Sacristán-Navarro, S. Gómez‐Ansón
{"title":"Soft gender diversity regulations for boards of directors: the moderating role of firm ownership and control structure","authors":"Irma Martínez-García, M. Sacristán-Navarro, S. Gómez‐Ansón","doi":"10.1080/02102412.2022.2066346","DOIUrl":"https://doi.org/10.1080/02102412.2022.2066346","url":null,"abstract":"ABSTRACT Women are significantly underrepresented worldwide on corporate boards of directors, leading to board gender diversity regulations. Drawing from agency and socioemotional wealth theories, we investigate the moderating effect of ownership structure, shareholder identity and shareholder control on how gender diversity codes and soft quotas influence women’s representation on boards. We analyse our sample of Spanish Stock Exchange firms using panel data Tobit models. The results show that a single large shareholder enhances the positive impact of regulations, while multiple blockholders diminish it. Blockholder identity also matters: family control of board seats and families as the sole large shareholders reduce the positive impact of board gender diversity regulations on women’s board representation. In family firms, the balance of power between family and non-family shareholders also affects the impact of regulations. Our findings highlight the need to consider firm ownership and control structure when developing regulations to promote board gender diversity.","PeriodicalId":244340,"journal":{"name":"Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125365364","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
Related party transactions and audit fees in a dominant owner context 占主导地位的所有者背景下的关联方交易和审计费用
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Pub Date : 2022-04-23 DOI: 10.1080/02102412.2022.2058297
M. Elistratova, Carolina Bona-Sánchez, Jerónimo Pérez-Alemán
{"title":"Related party transactions and audit fees in a dominant owner context","authors":"M. Elistratova, Carolina Bona-Sánchez, Jerónimo Pérez-Alemán","doi":"10.1080/02102412.2022.2058297","DOIUrl":"https://doi.org/10.1080/02102412.2022.2058297","url":null,"abstract":"ABSTRACT By adopting an integrated theoretical approach, which combines supply and demand forces, the current work examines the effect of related party transactions (RPTs) on audit fees in a sample of non-financial Spanish listed firms during the period 2005–2017. Our results show a negative effect of the amount involved in RPTs and external audit fees. Thus, in a context where both investor protection and litigation risk are low and where ownership concentration is prevalent, audit fees are less likely to incorporate agency conflicts associated to RPTs and, in contrast, are mainly affected by auditee needs.","PeriodicalId":244340,"journal":{"name":"Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125354532","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
Market reactions to voluntary disclosures of a strategic alliance agreement: evidence from China 市场对自愿披露战略联盟协议的反应:来自中国的证据
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Pub Date : 2022-04-13 DOI: 10.1080/02102412.2022.2051322
Xinyue Zhang, Wanli Li, Simon S. Gao
{"title":"Market reactions to voluntary disclosures of a strategic alliance agreement: evidence from China","authors":"Xinyue Zhang, Wanli Li, Simon S. Gao","doi":"10.1080/02102412.2022.2051322","DOIUrl":"https://doi.org/10.1080/02102412.2022.2051322","url":null,"abstract":"ABSTRACT This paper examines the market reaction to strategic alliance agreements (SAAs), a prevalent yet previously uninvestigated corporate voluntary disclosure practice. We document that investors react positively to SAA disclosures in short windows, and that the effect of SAA disclosures is transitory, since a reversal occurs within 30 days after the disclosure. We also find that the market reaction is weaker to an SAA involving the progress of existing cooperation projects and that markets react more positively to SAAs disclosed by firms that had released progress reports before. The results of cross-sectional tests indicate that investor sophistication and being a high-technology firm strengthen the association between SAA characteristics and market reactions. Finally, we document that market reaction decreased after the passage of the SAA format guidelines in 2015 and after firms have received a comment letter related to an SAA. Overall, our findings indicate that SAA disclosure is a crucial information resource for investors.","PeriodicalId":244340,"journal":{"name":"Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131529975","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
Supplier concentration, market power and R&D investment 供应商集中度、市场支配力与研发投入
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Pub Date : 2022-04-08 DOI: 10.1080/02102412.2022.2054167
Kung‐Cheng Ho, Renji Sun, Yu-Xin Li, Zikui Pan
{"title":"Supplier concentration, market power and R&D investment","authors":"Kung‐Cheng Ho, Renji Sun, Yu-Xin Li, Zikui Pan","doi":"10.1080/02102412.2022.2054167","DOIUrl":"https://doi.org/10.1080/02102412.2022.2054167","url":null,"abstract":"ABSTRACT This paper examines the relationship between supplier concentration and R&D investment of Chinese firms using the sample of all A-share listed companies on the Shanghai Stock Exchange and Shenzhen Stock Exchange from 2008 to 2015. Empirical results present the significant negative relationship between supplier concentration and firms’ R&D expenditure. Further analysis indicates that the weaker the firm’s market power, the stronger the negative impact of supplier concentration on the firm’s R&D investment. This paper enriches corporate R&D investments, supply chains, and market power literature. As developing countries deepen their participation in global supply chain networks and transform through technological upgrading, the findings of this paper have important practical implications for developing country firms to overcome R&D resistance and for policymakers to lead industrial development.","PeriodicalId":244340,"journal":{"name":"Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125753393","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
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