Accounting Perspectives最新文献_第7页

Political/Policy Uncertainty, Corporate Disclosure, and Information Asymmetry* 政治/政策不确定性、公司信息披露与信息不对称

IF 1.7

Accounting Perspectives Pub Date : 2022-07-23 DOI: 10.1111/1911-3838.12317

Lijun (Gillian) Lei, Yan Luo

引用次数: 2

Making Disciplinary Information about Professional Accountants Available to the Public in Ontario* 向安大略省公众提供专业会计师的纪律信息*

IF 1.7

Accounting Perspectives Pub Date : 2022-06-10 DOI: 10.1111/1911-3838.12315

Felix Odartey-Wellington, Leslie Wardley

引用次数: 2

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":"21 4","pages":"697-728"},"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

{"title":"The Role of Corporate Sustainability and Its Consistency on Firm Financial Performance: Canadian Evidence*","authors":"Kobana Abukari, Alhassan Musah, Abdelouahid Assaidi","doi":"10.1111/1911-3838.12309","DOIUrl":"10.1111/1911-3838.12309","url":null,"abstract":"<div>\u0000 \u0000 <p>This paper investigates the impact of corporate sustainability and the consistency of corporate sustainability efforts on firm financial performance in Canada. Using data on 266 Canadian companies over the 2007–2017 period, we find a significantly positive association between corporate sustainability performance and firm financial performance. In addition, we find that companies that perform consistently well on sustainability (i.e., consistent performers) achieve better financial performance compared to inconsistent performers. Thus, far from their being net costs/expenses, our results indicate that corporate sustainability performance and consistency in sustainability performance both provide net benefits and significantly impact financial performance positively, implying that corporate sustainability not only helps address the needs of the current and future generations but also has a positive effect on the corporate bottom line. Taken together, our results suggest that not only does corporate sustainability have a positive effect on firm performance, but better financial performance may be achieved through a committed—rather than a “tokenism”—approach to corporate sustainability.</p>\u0000 </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"22 1","pages":"55-86"},"PeriodicalIF":1.7,"publicationDate":"2022-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47576986","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: 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":"22 1","pages":"7-54"},"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