Accounting Perspectives最新文献_第10页

Camelot Caves Incorporated: An Instructional Case* 卡米洛特洞穴公司:一个教学案例*

IF 1.7

Accounting Perspectives Pub Date : 2021-05-26 DOI: 10.1111/1911-3838.12255

Pascale Lapointe-Antunes, Barbara Sainty, Glenn Skrubbeltrang

引用次数: 0

Student Reflections on Assurance and Taxation during COVID-19: A Commentary* 新冠肺炎期间学生对保障与税收的思考:评论*

IF 1.7

Accounting Perspectives Pub Date : 2021-05-26 DOI: 10.1111/1911-3838.12262

Merridee Lynne Bujaki, François Brouard

引用次数: 0

Extractive Sector Stakeholders' Perspectives of the Extractive Sector Transparency Measures Act (ESTMA)* 采掘业利益相关者对采掘业透明度措施法案(ESTMA)的看法*

IF 1.7

Accounting Perspectives Pub Date : 2021-05-19 DOI: 10.1111/1911-3838.12259

Kareen Brown, Staci Kenno, Michelle Lau, Barbara Sainty

{"title":"Extractive Sector Stakeholders' Perspectives of the Extractive Sector Transparency Measures Act (ESTMA)*","authors":"Kareen Brown, Staci Kenno, Michelle Lau, Barbara Sainty","doi":"10.1111/1911-3838.12259","DOIUrl":"https://doi.org/10.1111/1911-3838.12259","url":null,"abstract":"<div>\u0000 \u0000 <p>This commentary considers stakeholder perspectives of Canada's Extractive Sector Transparency Measures Act (ESTMA). In 2015, ESTMA was enacted under Canada's corporate social responsibility (CSR) strategy as a mandatory CSR reporting initiative requiring the financial disclosure of all payments relating to the commercial development of oil, gas, or minerals around the globe. Despite ESTMA's intended purpose to improve transparency and deter corruption within the global extractive sector, little remains known about the acceptance of this mandatory CSR initiative by extractive sector stakeholders. Success of this government initiative likely hinges upon stakeholder acceptance of ESTMA. This study reports the results of a survey of industry stakeholders, including managers, practitioners, and academics, on whether ESTMA positively or negatively affects transparency, financial performance, reputation, decision making, and the ability of firms to do business abroad. Findings indicate stakeholders in Canada believe ESTMA has improved transparency and has had a positive effect on the reputation of Canadian firms in the extractive sector with minimal costs to financial performance, changes to decision making, or effect on ability to conduct business abroad. Using a Canadian context, the findings provide important insights for regulators and practitioners, among other stakeholders, to better understand the effects of mandatory CSR initiatives, as well as the use of legislated financial disclosures as a CSR mechanism.</p>\u0000 </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":null,"pages":null},"PeriodicalIF":1.7,"publicationDate":"2021-05-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/1911-3838.12259","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"137704946","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

Big Town Hydro: An Accounting Choice Case* 大城镇水电:会计选择案例*

IF 1.7

Accounting Perspectives Pub Date : 2021-05-19 DOI: 10.1111/1911-3838.12260

Yan Jin, Flora Niu

引用次数: 1

Resilience, Psychological Distress, and Academic Burnout among Accounting Students* 会计专业学生心理弹性、心理困扰与学业倦怠*

IF 1.7

Accounting Perspectives Pub Date : 2021-03-19 DOI: 10.1111/1911-3838.12254

Kenneth J. Smith, David J. Emerson

{"title":"Resilience, Psychological Distress, and Academic Burnout among Accounting Students*","authors":"Kenneth J. Smith, David J. Emerson","doi":"10.1111/1911-3838.12254","DOIUrl":"10.1111/1911-3838.12254","url":null,"abstract":"<div>\u0000 \u0000 <p>This study's objective is to examine the role of resilience in the dynamic between academic burnout and psychological distress using a sample of US undergraduate accounting majors. It extends prior research—that is, García-Izquierdo et al. (2018), who examine these relationships using a sample of Spanish nursing students. For this study, a survey instrument was concurrently administered to 443 accounting majors at four geographically dispersed universities. Two alternative models are tested. The first model positions resilience as an exogenous predictor, and dimensions of academic burnout antecedent to psychological distress. The results indicate a significant negative association between resilience, psychological distress, and each of the three academic burnout dimensions. In addition, emotional exhaustion and academic inefficacy have a significant positive association with psychological distress. The alternative model positions psychological distress antecedent to each of the academic burnout dimensions. The results indicate that resilience has a significant negative association with psychological distress, cynicism, and academic inefficacy, but not emotional exhaustion. Moreover, psychological distress has significant positive associations with each academic burnout dimension. In the alternative model specification, resilience is also found to moderate the association between psychological distress and academic inefficacy. This single moderating effect notwithstanding, the findings suggest that the primary role of resilience is that of a compensatory mechanism by acting as an independent exogenous predictor of distress and burnout.</p>\u0000 </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":null,"pages":null},"PeriodicalIF":1.7,"publicationDate":"2021-03-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/1911-3838.12254","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48119933","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

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 : 2021-03-08 DOI: 10.1111/1911-3838.12252

引用次数: 0

Audit Committee Financial Expertise, Litigation Risk, and Auditor-Provided Tax Services* 审计委员会财务专业知识、诉讼风险和审计师提供的税务服务*

IF 1.7

Accounting Perspectives Pub Date : 2021-02-22 DOI: 10.1111/1911-3838.12236

Jean Bédard, Suzanne M. Paquette

{"title":"Audit Committee Financial Expertise, Litigation Risk, and Auditor-Provided Tax Services*","authors":"Jean Bédard, Suzanne M. Paquette","doi":"10.1111/1911-3838.12236","DOIUrl":"10.1111/1911-3838.12236","url":null,"abstract":"<p>The Sarbanes-Oxley Act (SOX) greatly expanded audit committees' oversight responsibilities by requiring that they preapprove all non-prohibited non-audit services (NAS). Using data from 2003 to 2011, we find that tax NAS are significantly lower when accounting financial experts (ACT-FEs) serve on the audit committee, suggesting that ACT-FEs consider auditor independence risk, perceived and/or real, more than other members, including supervisory experts, to the point of not accepting <i>any</i> tax NAS, not even compliance. However, in firms with higher ex ante litigation risk, ACT-FEs approve relatively more tax NAS than other members, suggesting that they accept the costs of a perceived lack of auditor independence from tax NAS in return for the potential benefits of increased financial reporting quality arising from tax NAS. Our analysis by subperiod (2003–2006 vs. 2007–2011) shows that this result is significant only in the second period. ACT-FEs' differential evaluation of the trade-off between the benefits and costs of joint audit and tax NAS provision between the two periods suggests the need for additional research in later post-SOX years.</p>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":null,"pages":null},"PeriodicalIF":1.7,"publicationDate":"2021-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/1911-3838.12236","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44651547","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: 7

Toward an Archival Measure of the Likelihood of Auditor–Client Management Negotiation: An Exploration of the Audit Lag Measures Conjecture* 审计与客户管理协商可能性的档案度量:审计滞后度量猜想的探索*

IF 1.7

Accounting Perspectives Pub Date : 2021-01-29 DOI: 10.1111/1911-3838.12237

Yan Luo, Steven E. Salterio

{"title":"Toward an Archival Measure of the Likelihood of Auditor–Client Management Negotiation: An Exploration of the Audit Lag Measures Conjecture*","authors":"Yan Luo, Steven E. Salterio","doi":"10.1111/1911-3838.12237","DOIUrl":"10.1111/1911-3838.12237","url":null,"abstract":"<div>\u0000 \u0000 <p>Salterio (2012) hypothesized that adaptations of an audit efficiency measure, audit report lag (the length of time between the financial statement year-end date and the auditor's report date), could provide measures of underlying auditor–client management (ACM) negotiation likelihood. Salterio argued that these measures would enable archival researchers to examine issues that heretofore were the exclusive domain of experimental and field researchers. Using an audit report lag measure and a measure of abnormal audit report lag lags (the residual based on audit report lag determinants model), we show that a larger lag is associated with higher audit fees after controlling for other known determinants of audit fees. We also show that larger lags are associated with higher levels of discretionary accruals—that is, lower accrual quality. Based on our findings, we suggest that there is support for Salterio's hypothesis that audit report lags and abnormal audit report provide valid archival proxies for the differences in year-end ACM negotiation likelihood. We suggest that this proxy will allow researchers to study issues related to published accounting numbers in light of whether negotiations are likely to have occurred in addition to providing regulators and others the means to determine what clients of audit firms are more likely to have different types of ACM relationships.</p>\u0000 </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":null,"pages":null},"PeriodicalIF":1.7,"publicationDate":"2021-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/1911-3838.12237","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48721939","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: 1

Financial Reporting Quality and Investors' Divergence of Opinion* 财务报告质量与投资者意见分歧*

IF 1.7

Accounting Perspectives Pub Date : 2021-01-18 DOI: 10.1111/1911-3838.12250

Diogo Silva, António Cerqueira

引用次数: 2

Airbnb Property Management: Performance Evaluation of a Rental Property* Airbnb物业管理:出租物业的绩效评估*

IF 1.7

Accounting Perspectives Pub Date : 2021-01-16 DOI: 10.1111/1911-3838.12249

Matthew Boland

引用次数: 0