Accounting Perspectives最新文献_第8页

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

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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

The Accuracy and Informativeness of Management Earnings Forecasts: A Review and Unifying Framework* 管理层盈余预测的准确性和信息量:回顾与统一框架*

IF 1.7

Accounting Perspectives Pub Date : 2022-03-08 DOI: 10.1111/1911-3838.12294

Nicolai A. Preussner, Ewald Aschauer

{"title":"The Accuracy and Informativeness of Management Earnings Forecasts: A Review and Unifying Framework*","authors":"Nicolai A. Preussner, Ewald Aschauer","doi":"10.1111/1911-3838.12294","DOIUrl":"10.1111/1911-3838.12294","url":null,"abstract":"<p>This paper synthesizes the literature on management earnings forecasts (MFs) and adaption mechanisms, combines existing theories into a unifying framework, and discusses the primary determinants of MF accuracy and informativeness. The proposed model refines existing theories by emphasizing the dynamics and multiperiod interactions among firm management, financial analysts, and investors, thereby simplifying the assessment of the complex relations within the forecast cycle. Furthermore, we analyze when and to what extent financial analysts and investors anticipate bias and misleading information. Overall, the literature review provides strong support for a positive correlation between the extent and credibility of MFs, on the one hand, and stock returns, share liquidity, and analyst coverage, on the other hand. Earnings forecasts tend to be optimistically biased, with a positive correlation with forecast uncertainty, earnings flexibility, financial distress, investor sentiment, and the share price dependency of managers' remuneration. Firm growth, legal liability, and litigation risk are significantly associated with forecast pessimism. We also find that MF accuracy increases with previous forecast accuracy, firm size, analyst coverage, analyst agreement, management qualifications, and corporate governance level. Moreover, investors do not anticipate the full extent of predictable forecast bias, leading to systematic share price drifts after the announcement of earnings forecasts and actual earnings. The study's results have substantial implications for researchers, firm managers, investors, financial analysts, and regulators. Although managers may enhance their forecasts' credibility by providing precise, bundled, and disaggregated forecasts, external stakeholders should carefully analyze forecast antecedents and characteristics to assess the direction and magnitude of expected MF bias.</p>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"21 2","pages":"273-330"},"PeriodicalIF":1.7,"publicationDate":"2022-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.12294","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45416543","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: 4

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 : 2022-03-07 DOI: 10.1111/1911-3838.12291

引用次数: 0

Wilson Drilling Inc.* Wilson Drilling Inc.*

IF 1.7

Accounting Perspectives Pub Date : 2022-01-30 DOI: 10.1111/1911-3838.12290

Yan Jin, Flora Niu

引用次数: 0

Auditors' Professional Identities: Review and Future Directions* 审计师的职业身份:回顾与未来方向*

IF 1.7

Accounting Perspectives Pub Date : 2022-01-22 DOI: 10.1111/1911-3838.12289

Ryan Stack, Bertrand Malsch

{"title":"Auditors' Professional Identities: Review and Future Directions*","authors":"Ryan Stack, Bertrand Malsch","doi":"10.1111/1911-3838.12289","DOIUrl":"https://doi.org/10.1111/1911-3838.12289","url":null,"abstract":"<p>Drawing on qualitative field studies, this literature review synthesizes research on the formation of professional identities. This journey is organized based on employee level, from the pre-exposure phase of recruitment, up the hierarchy to staff-, manager-, and partner-level work at auditing firms, to the level of those who leave professional service firms to pursue other work. Our analysis highlights the importance of acquiring soft skills over technical training in identity building, including the ability to incorporate unwritten rules and norms of professionalism that persist throughout professional careers. Our review reveals a scarcity of studies on the identity formation of managers. We also question the relevance of the literature on the socialization of staff auditors and partners and the impact on their identity. Critically, prior literature on auditor professional identity has emphasized one type of practitioner and setting—Western, urban, and Big 4 oriented—to the exclusion of other sites and perspectives. This emphasis has led to a disconnect between the extant research and the diversity of the realities in which auditing practices and auditors evolve. Thus, this review recognizes a need for new research directions and calls for research on professional services firms outside the Big 4 and in new and emerging markets. In addition, it advocates a greater focus on individuals and groups that have been excluded from prior research as the face of the profession changes.</p>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"21 2","pages":"177-206"},"PeriodicalIF":1.7,"publicationDate":"2022-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"137963823","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 财务报告与鉴证准则(FRAS)加拿大角

IF 1.7

Accounting Perspectives Pub Date : 2021-12-01 DOI: 10.1111/1911-3838.12281

引用次数: 0

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

IF 1.7

Accounting Perspectives Pub Date : 2021-12-01 DOI: 10.1111/1911-3838.12285

引用次数: 0

An Overview of the Literature on Upper Echelons* 关于上层梯队的文献综述*

IF 1.7

Accounting Perspectives Pub Date : 2021-11-26 DOI: 10.1111/1911-3838.12288