Accounting Perspectives最新文献_第10页

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

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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":"20 2","pages":"227-254"},"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":"20 1","pages":"7-48"},"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":"20 1","pages":"109-143"},"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

Giving Customers Decision Rights: A Field Study of Pay-What-You-Want Pricing at a Performing Arts Theater* 赋予客户决策权：表演艺术剧院按需付费定价的实地研究*

IF 1.7

Accounting Perspectives Pub Date : 2021-01-16 DOI: 10.1111/1911-3838.12251

Jacob Birnberg, Jongwoon (Willie) Choi, Adam Presslee

引用次数: 1

Teaching Corporate Governance in an MBA Class: An Academic Note* 在MBA课堂上教授公司治理:一个学术笔记*

IF 1.7

Accounting Perspectives Pub Date : 2021-01-11 DOI: 10.1111/1911-3838.12248

Hanen Khemakhem, Richard Fontaine, Christian Bégin

{"title":"Teaching Corporate Governance in an MBA Class: An Academic Note*","authors":"Hanen Khemakhem, Richard Fontaine, Christian Bégin","doi":"10.1111/1911-3838.12248","DOIUrl":"10.1111/1911-3838.12248","url":null,"abstract":"<div>\u0000 \u0000 <p>Corporate governance is a new and emerging discipline in academia. The discipline of corporate governance has increased in importance, driven mostly by multiple financial scandals. These scandals have motivated regulators and the business community to require business professionals who are properly trained in various aspects of corporate governance. The problem, however, is that corporate governance covers many different subjects, such as finance, strategy, and law. This problem of multidimensionality of corporate governance is coupled with the fact that it is a field of study that has rapidly changed to keep up with changing regulations and the changing needs of the business community. These problems make the task of teaching corporate governance challenging for educators. Notwithstanding these challenges, business programs for MBA and CPA students are incorporating corporate governance into their programs. Therefore, our objective is to provide reflections on our three-year experience of teaching corporate governance. We highlight the challenges that we experienced, such as the diversity of the clientele and the multidisciplinarity of corporate governance, and we discuss how we addressed these challenges. We also identity opportunities we used to develop our teaching approach, such as team teaching and using data from real companies. We present our reflections with the help of education frameworks that should help the community of educators if faced with challenges similar to ours.</p>\u0000 </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"20 2","pages":"171-200"},"PeriodicalIF":1.7,"publicationDate":"2021-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/1911-3838.12248","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47253668","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