Accounting Perspectives最新文献_第3页

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 : 2023-12-14 DOI: 10.1111/1911-3838.12349

引用次数: 0

Mandatory Disclosures as Calculative Spaces: Public Sector Accountability on Restoring Species at Risk* 作为计算空间的强制性披露：公共部门在恢复濒危物种方面的问责制*

IF 1.7

Accounting Perspectives Pub Date : 2023-09-20 DOI: 10.1111/1911-3838.12348

Dasha Smirnow, Claire Deng

{"title":"Mandatory Disclosures as Calculative Spaces: Public Sector Accountability on Restoring Species at Risk*","authors":"Dasha Smirnow, Claire Deng","doi":"10.1111/1911-3838.12348","DOIUrl":"10.1111/1911-3838.12348","url":null,"abstract":"While sustainability has been a subject of growing inquiry in the accounting literature, biodiversity loss, an issue of critical societal importance, has not received the same attention. Furthermore, despite corporations, nongovernmental organizations, and the public sector all having distinct influences on biodiversity loss, the role of the public sector remains largely unexamined. Mobilizing Cuckston's (2022) framework for analyzing disclosures as calculative spaces, our study examines the framing of public sector reporting on biodiversity conservation. Specifically, through discourse analysis, we scrutinize the mandatory annual reports prepared by the Canadian federal government under the 2002 Species at Risk Act (SARA), which is aimed at preventing species extinction. The disclosures within these reports present discussions on the government's administration of SARA, thereby offering insights into the government's efforts to discharge accountability over the protection of species at risk. Our findings examine the significance of public sector reporting in enabling accountability for species conservation and discuss the ways in which mandatory disclosures contribute to this process.","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":null,"pages":null},"PeriodicalIF":1.7,"publicationDate":"2023-09-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136308792","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

Financial Reporting & Assurance Standards (FRAS) Canada Corner 财务报告与保证标准（FRAS）加拿大角

IF 1.7

Accounting Perspectives Pub Date : 2023-09-13 DOI: 10.1111/1911-3838.12344

引用次数: 0

Headline Impression Management in the Earnings Press Releases of TSX Venture Exchange Firms* 多伦多证券交易所创业板公司盈利新闻稿中的标题印象管理*

IF 1.7

Accounting Perspectives Pub Date : 2023-09-11 DOI: 10.1111/1911-3838.12347

Alisher Mansurov, Merridee Bujaki, Bruce McConomy

{"title":"Headline Impression Management in the Earnings Press Releases of TSX Venture Exchange Firms*","authors":"Alisher Mansurov, Merridee Bujaki, Bruce McConomy","doi":"10.1111/1911-3838.12347","DOIUrl":"10.1111/1911-3838.12347","url":null,"abstract":"This paper explores firms traded on the Toronto Stock Exchange (TSX) Venture Exchange and their voluntary disclosure practices by focusing on earnings press releases (EPRs). We compare the characteristics of EPR issuers and non-issuers and investigate how the former group uses headline impression management in their EPRs to highlight firm performance. More precisely, we examine emphasis and tone management techniques in the headlines of over 1,300 EPRs by TSX Venture Exchange (TSX-V) firms. Our results show that the main determinants of the EPR disclosure choice are the achievement of positive revenue, an increasing trend in firm market value, and industry type. We find that EPR issuers reinforce and repeat positive results in the headlines of EPRs and use positive tone management to highlight positive financial performance. Our results confirm the association between firm performance and strategic placement of performance results, while illustrating that the strength of this association varies by industry and by EPR characteristics such as EPR length and numerical intensity. Overall, this paper sheds light on TSX-V firms, their disclosure practices, and potential violations of recommendations from regulators regarding avoiding exaggerated or promotional language in press releases.","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":null,"pages":null},"PeriodicalIF":1.7,"publicationDate":"2023-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.12347","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135191401","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

Practice Makes Better: Using Immersive Cases to Improve Student Performance on Day 1 of the Common Final Examination* 熟能生巧：使用身临其境的案例来提高学生在普通期末考试第一天的表现†

IF 1.7

Accounting Perspectives Pub Date : 2023-08-27 DOI: 10.1111/1911-3838.12345

Pascale Lapointe-Antunes, Barbara Sainty

{"title":"Practice Makes Better: Using Immersive Cases to Improve Student Performance on Day 1 of the Common Final Examination*","authors":"Pascale Lapointe-Antunes, Barbara Sainty","doi":"10.1111/1911-3838.12345","DOIUrl":"10.1111/1911-3838.12345","url":null,"abstract":"In the context of an accredited CPA program, we investigate whether an immersive case delivered over several weeks in a team-based environment in the Performance Management elective module improves student performance on Day 1 examinations and whether all students benefit equally from the immersive case. Results show that using an immersive case prior to Capstone 1 significantly improves student performance on practice Day 1 examinations and Day 1 of the Common Final Examination (CFE). Although high-ability students and non-English-as-a-second-language (ESL) students with co-op experience perform better regardless of whether an immersive case is used, ESL students benefit from using an immersive case when evaluating performance on Day 1 of the CFE. In addition, spending six to eight weeks preparing extensively for the CFE after graduate classes end in July seems to contribute to closing performance gaps between students. This study benefits the education process by identifying a tool that educators can use to improve performance on the CFE. It provides insights that may prove useful to CPA Canada and accredited post-secondary institutions as they revamp their programs to align with Competency Map 2.0.","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":null,"pages":null},"PeriodicalIF":1.7,"publicationDate":"2023-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.12345","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41478783","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

Form-Based Practices and Counter-Conduct in the Banking Industry* 银行业基于形式的实践和反行为

IF 1.7

Accounting Perspectives Pub Date : 2023-08-07 DOI: 10.1111/1911-3838.12343

Gajindra Maharaj

{"title":"Form-Based Practices and Counter-Conduct in the Banking Industry*","authors":"Gajindra Maharaj","doi":"10.1111/1911-3838.12343","DOIUrl":"10.1111/1911-3838.12343","url":null,"abstract":"This paper adopts a governmentality framing to examine how form-based practices and counter-conduct measures that permeate the banking industry are employed by bank executives who wish to be governed differently in a way that results in the control of customer conduct. Using the data set of the HSBC Case History Hearing released by the US Senate Permanent Subcommittee on Investigations on July 17, 2012, the paper shows how rationalities, programs, and technologies of governance are reproblematized, resulting in changed program policies and technologies. The study also makes two contributions to the literature. First, the paper contributes to our understanding of form-based practices in the banking industry as a governance mechanism—specifically, how particular practices such as risk management, staff training, and customer training can be coupled with counter-conduct to circumvent the rules. And second, by looking at rationalities, programs, and technologies, the paper suggests how executives problematize issues in a manner that leads to program changes and to changes in the governmental technologies that depart from the overarching rationalities of the industry.","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":null,"pages":null},"PeriodicalIF":1.7,"publicationDate":"2023-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.12343","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42713799","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

Exploring the Impacts of the COVID-19 Pandemic on Productivity: A Study of Accounting Faculty Who Are Caregivers of Children* 探索新冠肺炎疫情对生产力的影响：对照顾儿童的会计教师的研究†

IF 1.7

Accounting Perspectives Pub Date : 2023-06-20 DOI: 10.1111/1911-3838.12341

Sara Wick, Camillo Lento

{"title":"Exploring the Impacts of the COVID-19 Pandemic on Productivity: A Study of Accounting Faculty Who Are Caregivers of Children*","authors":"Sara Wick, Camillo Lento","doi":"10.1111/1911-3838.12341","DOIUrl":"10.1111/1911-3838.12341","url":null,"abstract":"<div>\u0000 \u0000 This study explores how the COVID-19 pandemic affected the productivity of accounting faculty who identify as caregivers of children. We examine the effects on caregivers of children because of the significant shift in the family-work interface that resulted from remote working and learning. We draw on existing family-work conflict research to develop four hypotheses that explore why the productivity of accounting faculty who are caregivers of children might be affected differently during the pandemic than that of accounting faculty who are non-caregivers of children. We surveyed accounting faculty primarily across Canada and the United States. We find that accounting faculty caring for children during the pandemic experienced reduced research, teaching, and service productivity because of increased family-work conflict and depletion. We supplement our main findings with an analysis of open-ended questions to further understand productivity changes and supports for research, teaching, and service. Our study contributes to research examining family-work conflict, employee productivity, and the accounting profession by making practical recommendations for providing targeted support for caregivers of children during times of crisis.\u0000 </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":null,"pages":null},"PeriodicalIF":1.7,"publicationDate":"2023-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45801504","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

Growth and Nongrowth Capital Investments and Future Performance* 增长与非增长资本投资及未来业绩*

IF 1.7

Accounting Perspectives Pub Date : 2023-06-20 DOI: 10.1111/1911-3838.12342

Ling Chu, Robert Mathieu, Chima Mbagwu

引用次数: 0

Financial Reporting & Assurance Standards (FRAS) Canada Corner 财务报告与保证标准（FRAS）加拿大角

IF 1.7

Accounting Perspectives Pub Date : 2023-06-19 DOI: 10.1111/1911-3838.12338

引用次数: 0

Impacts of COVID-19 on Women and/or Caregivers in Accounting Academia at Canadian Postsecondary Institutions and Suggestions Moving Forward: A Commentary* 2019冠状病毒病对加拿大中等教育机构会计学院女性和/或护理人员的影响和未来的建议：评论*

IF 1.7

Accounting Perspectives Pub Date : 2023-06-08 DOI: 10.1111/1911-3838.12340

Lindsay McLachlan

引用次数: 0