Accounting Perspectives最新文献

Financial Reporting & Assurance Standards (FRAS) Canada Corner 财务报告与鉴证准则》（FRAS）加拿大角

IF 1.6

Accounting Perspectives Pub Date : 2024-09-15 DOI: 10.1111/1911-3838.12379

引用次数: 0

The Relationship Between Financial Education in Young Adults and Financial Literacy: A Review of the Literature in Canada and the United States* 青少年金融教育与金融知识之间的关系：加拿大和美国的文献综述*

IF 1.7

Accounting Perspectives Pub Date : 2024-07-23 DOI: 10.1111/1911-3838.12366

Folasade Adesina, Carla Carnaghan, James Smith

{"title":"The Relationship Between Financial Education in Young Adults and Financial Literacy: A Review of the Literature in Canada and the United States*","authors":"Folasade Adesina, Carla Carnaghan, James Smith","doi":"10.1111/1911-3838.12366","DOIUrl":"https://doi.org/10.1111/1911-3838.12366","url":null,"abstract":"Professional accounting bodies in Canada and the United States, and throughout the world, have funded programs to improve financial literacy for many years. This ongoing interest stems from the expected benefits of improved financial behavior for individuals, society, and financial markets. However, the fact that relatively little research on financial literacy has been published in accounting journals suggests that few accounting academics are aware of, interested in, or motivated to work on the topic. This review helps to identify what we know about the effectiveness of financial education programs intended specifically for young adults, who constitute the demographic group likely to gain the most from improved financial literacy. Our review identifies factors that impinge both on the effectiveness of financial education programs and the research examining these programs. Noteworthy factors include (1) a lack of theoretical frameworks to guide the programs and research on the programs, (2) a tendency for outcome measures to capture financial knowledge rather than financial behaviors, and (3) the need for stronger research designs. We also note some possible instructional design considerations in developing financial education programs and highlight financial literacy as a promising area of research for accounting academics. Our findings can help guide improvements to financial education programs and encourage further research to assess the effectiveness of financial literacy programs.","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"49 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2024-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141777717","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

An Exploration of Technological Innovations in the Audit Industry: Disruption Theory Applied to a Regulated Industry* 审计行业的技术创新探索：颠覆理论在受监管行业的应用*

IF 1.6

Accounting Perspectives Pub Date : 2024-07-08 DOI: 10.1111/1911-3838.12367

Krista Fiolleau, Carolyn MacTavish, Errol Osecki, Linda Thorne

{"title":"An Exploration of Technological Innovations in the Audit Industry: Disruption Theory Applied to a Regulated Industry*","authors":"Krista Fiolleau, Carolyn MacTavish, Errol Osecki, Linda Thorne","doi":"10.1111/1911-3838.12367","DOIUrl":"10.1111/1911-3838.12367","url":null,"abstract":"<p>Technological innovation is increasing throughout the audit industry. Although prior research has explored how specific technological innovations have influenced the audit product and the profitability of the audit, the strategic implications of technological innovation for the audit industry have yet to be examined. To address this issue, we adopt Christensen's seminal theory of technological innovation (introduced in his 1997 book <i>The Innovator's Dilemma</i>) to gain insight into the results of 27 semistructured interviews with auditors and audit technical specialists. Consistent with Christensen's sustaining and efficiency strategic responses, our findings suggest that, at this time, technology is primarily being used by the audit industry to strengthen the audit industry's ability to serve mainstream clients by providing a “higher-quality” and lower-cost audit to replace menial tasks that historically have been done by junior auditors. We find that industry-disruptive new market entry is currently prevented by regulatory and professional barriers; however, strategic disruption to the audit industry appears inevitable as technology is already being used in audits of nonregulated markets by new entrants. Strategically, the audit industry will survive in its current recognizable form only if self-disruption occurs before the regulatory barriers are dropped, which requires significant upskilling in the industry to ensure that firms have the skills to be first movers whenever technological innovations are introduced.</p>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"23 3","pages":"403-445"},"PeriodicalIF":1.6,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.12367","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141575832","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Introduction to the Special Issue of Qualitative Research in Accounting 会计定性研究》特刊简介

IF 1.7

Accounting Perspectives Pub Date : 2024-06-17 DOI: 10.1111/1911-3838.12368

Matt Bamber, Philippe Lassou

引用次数: 0

Financial Reporting & Assurance Standards (FRAS) Canada Corner 财务报告与鉴证准则》（FRAS）加拿大角

IF 1.7

Accounting Perspectives Pub Date : 2024-06-17 DOI: 10.1111/1911-3838.12369

引用次数: 0

Remote “Helicopter Bosses”: Employee Perceptions of the Effects of Supervisory Controls and Remote Work During the COVID-19 Pandemic* 远程 "直升机老板"：员工对 COVID-19 大流行期间监管控制和远程工作的影响的看法*

IF 1.6

Accounting Perspectives Pub Date : 2024-06-11 DOI: 10.1111/1911-3838.12363

Khim Kelly, Ethan LaMothe, Lisa Baudot

{"title":"Remote “Helicopter Bosses”: Employee Perceptions of the Effects of Supervisory Controls and Remote Work During the COVID-19 Pandemic*","authors":"Khim Kelly, Ethan LaMothe, Lisa Baudot","doi":"10.1111/1911-3838.12363","DOIUrl":"10.1111/1911-3838.12363","url":null,"abstract":"<div>\u0000 \u0000 <p>The COVID-19 pandemic precipitated an extensive involuntary shift to remote work and has since dramatically reshaped work and its supervision. We examine how employees' perceived productivity is associated with remote work during the pandemic, how supervisory controls moderate this relationship, and how remote work and perceived productivity impact employee preference for post-pandemic remote work. We survey 589 workers in June 2020 via Mechanical Turk and find a directionally positive but nonsignificant association between remote work and perceived productivity. Additional analysis, however, indicates an indirect positive effect of remote work on perceived productivity through more hours worked. We further find supervisory monitoring intensity (SMI) is positively associated with perceived productivity, and the association between remote work and perceived productivity is more negative with more intense supervisory monitoring. Outcome-based evaluation is also positively associated with perceived productivity, but it does not moderate the relationship between remote work and perceived productivity. Supervisor-based evaluation has no significant association with perceived productivity, nor does it moderate the relationship between remote work and perceived productivity. Overall, our results suggest the main effect of remote work on perceived productivity during the pandemic is weak at best, and SMI is less compatible with remote work supervision than outcome-based evaluation. Finally, we find increased remote work and perceived productivity improvement during the pandemic are positively associated with preference for post-pandemic remote work, and we find a marginal positive interaction effect between them. These findings provide empirical evidence of the pandemic's repercussions on the post-pandemic work environment.</p>\u0000 </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"23 3","pages":"333-373"},"PeriodicalIF":1.6,"publicationDate":"2024-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141355434","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

Show Me the Money! Supply and Demand Misalignment for Tangible Rewards in Business* 给我看钱企业有形奖励的供需错位*

IF 1.6

Accounting Perspectives Pub Date : 2024-05-28 DOI: 10.1111/1911-3838.12364

Kyle M. Stubbs, Jeremiah W. Bentley

{"title":"Show Me the Money! Supply and Demand Misalignment for Tangible Rewards in Business*","authors":"Kyle M. Stubbs, Jeremiah W. Bentley","doi":"10.1111/1911-3838.12364","DOIUrl":"10.1111/1911-3838.12364","url":null,"abstract":"<div>\u0000 \u0000 <p>In incentive contracts, supervisors often set targets for employee performance, while employees decide the effort they are willing to exert to meet the target and earn the incentive. Both supervisors and employees make judgments about the value of incentives in terms of effort required or expended. Recent research on incentive types investigates employee effort in response to tangible and cash rewards under the premise that they may be valued differently by employees. We extend this research by investigating whether supervisors and employees make different effort-related decisions in response to tangible and cash rewards. Specifically, relying on construal-level theory, we predict that supervisors will favor tangible rewards relative to cash more than employees will. We conduct a lab experiment where we ask participants to take the role of either supervisor or employee. We manipulate the reward type (tangible or cash) and measure how much work supervisors demand and employees are willing to provide to obtain the reward. As predicted, we find that the tangible rewards, relative to cash, increase supervisors' target setting significantly more than employee effort levels. Our results offer implications for real-world incentive compensation design.</p>\u0000 </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"23 3","pages":"447-465"},"PeriodicalIF":1.6,"publicationDate":"2024-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141192392","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

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants† 对支持未来会计师注册会计师能力的研究型教学策略进行结构化审查†。

IF 1.7

Accounting Perspectives Pub Date : 2024-03-20 DOI: 10.1111/1911-3838.12362

Sanobar Siddiqui

{"title":"A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants†","authors":"Sanobar Siddiqui","doi":"10.1111/1911-3838.12362","DOIUrl":"https://doi.org/10.1111/1911-3838.12362","url":null,"abstract":"CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning (SoTL) on how to best inculcate these competencies in future accountants. This study attempts to spark such a discourse by conducting a structured literature review (SLR) of the research‐informed instructional strategies to foster CPA enabling competencies, skills, and values in future accountants, and outlines future research opportunities. The findings indicate that the CPA competency “acting ethically and demonstrating professional values” can be engrained in future accountants using business cases and targeted courses/lessons in accounting classrooms. “Leading” is best taught through targeted courses/lessons. “Collaboration” can be gained through team‐based learning (group work) and software. “Managing self and others” can be engrained through a strategic course setup. “Adding value” can be achieved by experiential learning. “Solving problems” can be facilitated through in‐class activities that specifically target critical thinking skills. Finally, “communication” is facilitated with writing tasks and software. The top five research‐informed teaching tools that advance CPA enabling competencies are collegial tools (i.e., group work, peer review, and writing prompts), software, business cases, experiential tools, and targeted courses/lessons. In the future, an in‐depth SLR should be conducted on each of the five research‐informed teaching tools for their integration within accounting classrooms.This article is protected by copyright. All rights reserved.","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"15 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2024-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140197301","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

REPORTING CONTROL DEFICIENCIES IN REPEAT INTERNAL AUDIT ENGAGEMENTS† 在重复的内部审计工作中报告控制缺陷†。

IF 1.7

Accounting Perspectives Pub Date : 2024-03-07 DOI: 10.1111/1911-3838.12360

Michael Favere-Marchesi

引用次数: 0

Financial Reporting & Assurance Standards (FRAS) Canada Corner 财务报告与鉴证准则》（FRAS）加拿大角

IF 1.7

Accounting Perspectives Pub Date : 2024-03-07 DOI: 10.1111/1911-3838.12354

引用次数: 0