Accounting Perspectives最新文献_第6页

Introduction to the Special Issue of Literature Reviews 《文献评论》特刊导言

IF 1.7

Accounting Perspectives Pub Date : 2022-06-03 DOI: 10.1111/1911-3838.12307

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 : 2022-06-03 DOI: 10.1111/1911-3838.12298

引用次数: 0

Motivating Corporate Sustainability Research in Management Accounting Through the Lens of Paradox Theory* 悖论理论视角下的管理会计企业可持续发展激励研究*

IF 1.7

Accounting Perspectives Pub Date : 2022-05-26 DOI: 10.1111/1911-3838.12314

Nadra Pencle

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引用次数: 1

The Theater's Backstage: When Numbers Serve the Show—A Case Study on Livent (Part 1)* 剧院的后台:当数字服务于表演时——对活动的案例研究(第一部分)*

IF 1.7

Accounting Perspectives Pub Date : 2022-05-23 DOI: 10.1111/1911-3838.12312

Angélique Malo, Cynthia Courtois

引用次数: 0

The Theater's Backstage: When Numbers Serve the Show—A Case Study on Livent (Part 2)* 剧院的后台:当数字服务于表演时——对活动的案例研究(第二部分)*

IF 1.7

Accounting Perspectives Pub Date : 2022-05-23 DOI: 10.1111/1911-3838.12313

Angélique Malo, Cynthia Courtois

引用次数: 0

Mandatory Disclosure of Engagement Partner Identity: Insights from Practice* 强制披露审计业务合伙人身份:来自实践的见解*

IF 1.7

Accounting Perspectives Pub Date : 2022-05-13 DOI: 10.1111/1911-3838.12308

Veena L. Brown, Jodi L. Gissel, Adam Vitalis

{"title":"Mandatory Disclosure of Engagement Partner Identity: Insights from Practice*","authors":"Veena L. Brown, Jodi L. Gissel, Adam Vitalis","doi":"10.1111/1911-3838.12308","DOIUrl":"10.1111/1911-3838.12308","url":null,"abstract":"<div>\u0000 \u0000 <p>This study uses semistructured interviews to gain insights from 19 practicing Canadian audit partners into the practical implications of the engagement partner identity mandate requiring firms to disclose the identity of the engagement partner(s) auditing Canadian publicly traded companies. Building on prior literature that suggests accountability can reach a ceiling, we explore whether audit partners perceive incremental increases in accountability pressures to be effective in increasing audit quality. Based on the existing literature, we propose a nonlinear relation between accountability and performance (audit quality, in the current context), reflecting this ceiling effect. We find partners believe they are reaching, or are at, a ceiling level of accountability and that further initiatives to increase their accountability are ineffective in eliciting procedural changes in the audit or the audit's outcome. Contrary to regulators' motives for the disclosure, our interviewed partners do not believe the transparency of publicly disclosing their names will further increase their level of accountability or overall audit quality. We document that one possible reason for the disconnect is that partners are less concerned with managing external reputation than with managing internal reputation, which they believe has a more direct impact on their careers. We also discuss partners' perceptions of the required disclosure's impact on individual reputations, client risk choices, personal safety, and partner recruitment. We offer suggestions for future research building on the partners' insights.</p>\u0000 </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":null,"pages":null},"PeriodicalIF":1.7,"publicationDate":"2022-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49002986","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

The Role of Corporate Sustainability and Its Consistency on Firm Financial Performance: Canadian Evidence* 企业可持续性及其一致性对企业财务绩效的作用：加拿大证据†

IF 1.7

Accounting Perspectives Pub Date : 2022-05-13 DOI: 10.1111/1911-3838.12309

Kobana Abukari, Alhassan Musah, Abdelouahid Assaidi

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引用次数: 4

A Canadian Response to the Pursuit of Global Sustainability Reporting Standards* 加拿大对追求全球可持续发展报告标准的回应

IF 1.7

Accounting Perspectives Pub Date : 2022-04-20 DOI: 10.1111/1911-3838.12297

Hamilton Elkins, Gary Entwistle

{"title":"A Canadian Response to the Pursuit of Global Sustainability Reporting Standards*","authors":"Hamilton Elkins, Gary Entwistle","doi":"10.1111/1911-3838.12297","DOIUrl":"10.1111/1911-3838.12297","url":null,"abstract":"<div>\u0000 \u0000 <p>As business, government, and society continue to emphasize the importance of sustainability—both of individual organizations and of the natural world—accounting standard-setting bodies want to be part of the process. In September 2020, in response to “urgent and growing demand” for more “consistent and comparable” sustainability reporting, the IFRS Foundation (the Foundation) released for comment a Consultation Paper on Sustainability Reporting. In the paper, the Foundation proposed the creation of a Sustainability Standards Board (SSB), which it would oversee alongside the IASB. The SSB would become, de facto, the global sustainability reporting standard setter. The Foundation received 577 responses to its proposal. These responses came from around the world and from a wide range of stakeholders. Thirty-eight of the responses came from Canada. This study profiles the Canadian responses, contrasting them with the wider set of worldwide responses. Some uniquely Canadian features include user responses from a large number of pension funds and preparer responses solely from the energy sector. There was also a significant response from the Canadian accounting community, including from the full set of Canadian standard-setting organizations. Five auditors general also responded. Overall, Canadian respondents supported both globalized sustainability reporting standards and the Foundation's creation of the SSB. This support aligns Canada's response with the worldwide response.</p>\u0000 </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":null,"pages":null},"PeriodicalIF":1.7,"publicationDate":"2022-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45471184","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

Rewards and Fear of Being Labeled as Racist: A Tax Fraud Whistleblowing Investigation* 奖励和被贴上种族主义者标签的恐惧:税务欺诈举报调查*

IF 1.7

Accounting Perspectives Pub Date : 2022-04-18 DOI: 10.1111/1911-3838.12296

Sonia Dhaliwal, Jonathan Farrar, Cass Hausserman

{"title":"Rewards and Fear of Being Labeled as Racist: A Tax Fraud Whistleblowing Investigation*","authors":"Sonia Dhaliwal, Jonathan Farrar, Cass Hausserman","doi":"10.1111/1911-3838.12296","DOIUrl":"10.1111/1911-3838.12296","url":null,"abstract":"<div>\u0000 \u0000 <p>This article investigates experimentally, in the income tax context, how whistleblowing intentions are influenced when a tax fraud perpetrator is of a different race than a potential whistleblower. In particular, it examines the impact of a message highlighting the social value of whistleblowing and how fear of being perceived as racist influences whistleblowing decision-making. Using insights from the fear elicitation and processing literature, we find that a potential whistleblower from a majority racial group who learns about a fraud perpetrated by someone from a minority racial group is significantly more likely to blow the whistle anonymously when a social value message is present versus absent, as the presence of a social value message reduces fear of being perceived as racist. However, we do not find that race dissimilarity is significantly associated with non-anonymous whistleblowing intentions, irrespective of the presence of a social value message. Furthermore, in non-anonymous whistleblowing situations, potential whistleblowers have to disclose their identities to the tax authority to become eligible for a cash reward. Even when potential whistleblowers can choose the amount of a cash reward they would have to be paid in order to blow the whistle, our results show that whistleblowing intentions do not increase significantly when perpetrators and potential whistleblowers are of different races. Overall, our results suggest that the societal value of tax whistleblowing and the use of cash rewards for whistleblowing are limited by other sociological considerations.</p>\u0000 </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":null,"pages":null},"PeriodicalIF":1.7,"publicationDate":"2022-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47168475","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

Risks and Controls in a Changing Business Environment: Global Transportation Facility and Concerns About Missing Revenues* 变化的商业环境中的风险和控制:全球运输设施和对收入缺失的担忧*

IF 1.7

Accounting Perspectives Pub Date : 2022-03-21 DOI: 10.1111/1911-3838.12295

Ron Messer

引用次数: 0