Accounting Perspectives最新文献_第9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 : 2021-09-06 DOI: 10.1111/1911-3838.12267

引用次数: 0

An International Comparison of the Academic Accounting Professoriate* 学术会计教授的国际比较*

IF 1.7

Accounting Perspectives Pub Date : 2021-08-23 DOI: 10.1111/1911-3838.12271

Derek K. Oler, Christopher J. Skousen, Kevin R. Smith, Jayson Talakai

引用次数: 0

The Interactive Use of Management Control Systems and IT Project Performance: A Conceptual Framework† 管理控制系统和IT项目绩效的交互使用:一个概念框架

IF 1.7

Accounting Perspectives Pub Date : 2021-08-16 DOI: 10.1111/1911-3838.12269

F. Mir, Davar Rezania

引用次数: 1

The Interactive Use of Management Control Systems and Information Technology Project Performance: A Conceptual Framework* 管理控制系统与信息技术项目绩效的交互使用:一个概念框架*

IF 1.7

Accounting Perspectives Pub Date : 2021-08-16 DOI: 10.1111/1911-3838.12269

Farzana Asad Mir, Davar Rezania

引用次数: 1

A Canadian Perspective on Indigenous Peoples and Accounting Research: Using a Systematic Literature Review to Promote Inquiry and Inclusion* 加拿大对原住民族与会计研究的看法:运用系统文献回顾促进探究与包容*

IF 1.7

Accounting Perspectives Pub Date : 2021-08-03 DOI: 10.1111/1911-3838.12268

Camillo Lento, Irfan Butt, Merridee Bujaki, Nathaniel Anderson, Cheryl Ogima

{"title":"A Canadian Perspective on Indigenous Peoples and Accounting Research: Using a Systematic Literature Review to Promote Inquiry and Inclusion*","authors":"Camillo Lento, Irfan Butt, Merridee Bujaki, Nathaniel Anderson, Cheryl Ogima","doi":"10.1111/1911-3838.12268","DOIUrl":"10.1111/1911-3838.12268","url":null,"abstract":"<div>\u0000 \u0000 <p>This study uses a systematic literature review to explore academic research at the intersection of accounting and Indigenous peoples, focusing on the Canadian context. We systematically identified 15 English-language, peer-reviewed articles published in the review period of 1979–2019. We conducted detailed content and thematic analysis of the articles. Overall, we noted that research in this area is based upon archival documents or reviews of prior literature rather than qualitative or survey research methods. We found that much of the research has been driven by a small network of scholars, focusing primarily on themes of governmentality, imperialism, and accountability and control. In addition, research on Indigenous peoples and accounting in Canada has slowed over the past decade, which is inconsistent with global trends. Based on the systematic literature review, we offer specific, actionable recommendations to support inquiry and inclusion in the area of accounting and Indigenous peoples to move both research and society forward toward reconciliation. Our detailed recommendations aim to advance our understanding of the relationship between accounting and Indigenous peoples, foster an understanding of accountability issues relevant to Indigenous peoples in the Canadian accounting context, enhance support for Indigenous peoples studying business and accounting, and encourage Indigenous peoples to consider careers in accounting.</p>\u0000 </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":null,"pages":null},"PeriodicalIF":1.7,"publicationDate":"2021-08-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/1911-3838.12268","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46721114","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: 1

Explaining Investors' Fixation on Increasing Revenue: An Experimental Investigation of the Differential Reaction to Revenues versus Expenses* 解释投资者对增加收入的执着:对收入与支出差异反应的实验研究*

IF 1.7

Accounting Perspectives Pub Date : 2021-08-02 DOI: 10.1111/1911-3838.12266

James Smith, Michael Wynes

{"title":"Explaining Investors' Fixation on Increasing Revenue: An Experimental Investigation of the Differential Reaction to Revenues versus Expenses*","authors":"James Smith, Michael Wynes","doi":"10.1111/1911-3838.12266","DOIUrl":"10.1111/1911-3838.12266","url":null,"abstract":"<div>\u0000 \u0000 <p>Prior research has demonstrated that investors have differential reactions to revenue increases versus expense decreases in firms with positive earnings surprises. We use the experimental method to explain how this differential reaction is, at least in part, due to a heuristic-like process in investors' decision-making processes. Critical to our study, we further demonstrate that when revenue increases explain even a small portion of that surprise, investors make more positive judgments about the firm than one might expect. This somewhat surprising result occurs even though those same investors provide similar earnings forecasts for the next period, indicating that our results are not entirely caused by differential judgments regarding the persistence of the earnings surprise. These findings are consistent with the halo effect, a phenomenon described in psychology literature in which, when making evaluations, one's focus on a certain salient factor impacts assessments regarding other factors. This article helps to explain some of the complexities with individual investor behavior when evaluating the impact of changes in revenues and expenses. Specifically, investors' preference for revenue increases as compared to expense decreases is partially caused by biases that are not obvious to investors, making it difficult for them to adjust for these biases.</p>\u0000 </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":null,"pages":null},"PeriodicalIF":1.7,"publicationDate":"2021-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45795673","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

To Be or Not to Be: Blockchain and the Future of Accounting and Auditing* 生存还是毁灭:区块链与会计与审计的未来*

IF 1.7

Accounting Perspectives Pub Date : 2021-06-11 DOI: 10.1111/1911-3838.12265

Olivier Desplebin, Gulliver Lux, Nicolas Petit

引用次数: 19

OneFeather Mobile Wallet: A Digital Solution for Indigenous Peoples in Canada?* OneFeather移动钱包:加拿大原住民的数字解决方案?＊

IF 1.7

Accounting Perspectives Pub Date : 2021-06-11 DOI: 10.1111/1911-3838.12263

Kin Lo, Fiana Liu, Johnson Huang

引用次数: 1

Financial Analysis in Banking: The Challenge of Segment Reporting* 银行业财务分析:分部报告的挑战*