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Accounting, Finance & Governance Review最新文献

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Special Issue Call for Papers: Accounting History 特刊征稿：会计史
Accounting, Finance & Governance Review Pub Date : 2024-06-13 DOI: 10.52399/001c.120081
Martin Quinn, Alonso Moreno, Mike Farrell
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引用次数: 0
Difficulty of Sustainability Performance Targets in CEO Bonus Plans 首席执行官奖金计划中的可持续发展绩效目标难以实现
Accounting, Finance & Governance Review Pub Date : 2023-12-17 DOI: 10.52399/001c.90764
Orla Lenihan, Niamh M. Brennan
{"title":"Difficulty of Sustainability Performance Targets in CEO Bonus Plans","authors":"Orla Lenihan, Niamh M. Brennan","doi":"10.52399/001c.90764","DOIUrl":"https://doi.org/10.52399/001c.90764","url":null,"abstract":"Drawing on insights from goal-setting theory, we assert that performance targets are highly likely to be reached when they are set lower than prior performance. We hand-collect data on sustainability performance targets in S&P 500 CEO bonus plans. We find that these targets are set lower than prior performance, demonstrating that sustainability targets are not difficult for CEOs to achieve. We also compare the difficulty of sustainability performance targets in CEO bonus plans with that of financial performance targets, showing that sustainability targets are significantly less demanding. Furthermore, we observe that almost two-thirds of sustainability performance targets are realized at the end of the year, which creates a favorable impression of sustainability performance. By setting easy CEO sustainability performance targets, we contend that boards do not motivate high effort on sustainability performance. The implications of our findings are threefold: (1) boards should set more challenging sustainability performance targets in CEO pay to effectively govern corporate sustainability performance; (2) firm stakeholders should actively engage with boards to ensure CEO compensation appropriately incentivizes high performance on sustainability matters; (3) ESG (environmental, social, governance) investors should be cautious if comparing ex post realized sustainability performance to ex ante targets, as the information may be misleading.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"30 40","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138966002","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
Digital Workplace Skills: Designing the Integrated Learning of Accounting and Microsoft Excel 数字化职场技能:设计会计与Microsoft Excel的整合学习
Accounting, Finance & Governance Review Pub Date : 2023-06-18 DOI: 10.52399/001c.77593
Orla Kelly, T. Hall, C. Connolly
{"title":"Digital Workplace Skills: Designing the Integrated Learning of Accounting and Microsoft Excel","authors":"Orla Kelly, T. Hall, C. Connolly","doi":"10.52399/001c.77593","DOIUrl":"https://doi.org/10.52399/001c.77593","url":null,"abstract":"The ubiquitous use of Microsoft Excel among accountants has resulted in calls for students to become capable in its use to enhance their success when entering the accountancy profession. The objective of this paper is to investigate if, and how, an integrated learning approach can be designed to develop accounting students’ Microsoft Excel skills as part of their learning experience within first-year financial accounting modules. The study deployed a design-based research (DBR) methodology, an emerging approach in accounting education. The study involved 68 first-year accounting undergraduates in the participatory design of a blended learning intervention across three design iterations, including integrated learning of financial accounting and Microsoft Excel. The results demonstrate that perceived Microsoft Excel skill levels among participants improved as a result of the intervention, coupled with an expression of high confidence levels in use of the software. The students valued the authentic learning experience obtained and felt it would benefit them in future employment. The research findings provide guidance to accounting educators wishing to augment their students’ understanding with digital workplace skills and competency.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131360556","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
EU Banks’ Accounting Policy Decisions and Market Influence 欧盟银行会计决策及其市场影响
Accounting, Finance & Governance Review Pub Date : 2023-06-18 DOI: 10.52399/001c.75457
Konstantinos Vasilakopoulos, Christos Tzovas, Apostollos Ballas
{"title":"EU Banks’ Accounting Policy Decisions and Market Influence","authors":"Konstantinos Vasilakopoulos, Christos Tzovas, Apostollos Ballas","doi":"10.52399/001c.75457","DOIUrl":"https://doi.org/10.52399/001c.75457","url":null,"abstract":"This study investigates the impact that market discipline mechanisms have on European Union (EU) banks’ accounting policy decisions. We investigate the association between the level of loan loss provisions (LLPs) with earnings before provisions and taxes when depositors appear to withdraw their funds and demand higher deposit rates. We examine whether market discipline motivates banks to adjust earnings through accounting accruals. Empirical findings suggest that the demand for higher deposit rates limits management’s accounting discretion. By contrast, withdrawals appear to encourage managers to use income smoothing via LLPs. The observed associations appear to be conditioned by banks’ systemic importance and capital adequacy levels.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"161 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115997693","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
Disruptive Technologies: Implications for Third-level Accounting Education 颠覆性技术:对三级会计教育的启示
Accounting, Finance & Governance Review Pub Date : 2023-06-18 DOI: 10.52399/001c.77369
D. Mcconville
{"title":"Disruptive Technologies: Implications for Third-level Accounting Education","authors":"D. Mcconville","doi":"10.52399/001c.77369","DOIUrl":"https://doi.org/10.52399/001c.77369","url":null,"abstract":"Disruptive technologies are associated with rapid change in the accountancy profession and the expected skillsets of accountants. This paper explores four such technologies: big data and analytics (BDA), robotic process automation (RPA), artificial intelligence (AI) and blockchain. This literature review investigates whether it is important to include these technologies in third-level accounting curricula, and how such technologies are or could be taught. It finds strong support for including BDA and less strong (but increasing) support for including other technologies. It suggests how to include these technologies in accounting curricula, but also flags the need for further research into these technologies and related educational practice.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122907201","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
Exploring the Transition of Newly Qualified Chartered Accountants From Practice to Industry 新注册会计师从执业到行业的转型探索
Accounting, Finance & Governance Review Pub Date : 2023-06-18 DOI: 10.52399/001c.77264
A. Murphy, S. Byrne, J. Casey
{"title":"Exploring the Transition of Newly Qualified Chartered Accountants From Practice to Industry","authors":"A. Murphy, S. Byrne, J. Casey","doi":"10.52399/001c.77264","DOIUrl":"https://doi.org/10.52399/001c.77264","url":null,"abstract":"Career transitions are increasingly common and can be challenging. This study seeks to understand how chartered accountants (CAs) experience transitioning from accounting firm-based roles to industry-based ones and develop the required skills and competencies. The underlying theoretical perspectives are transition cycle theory and the fit theories of person–culture fit and person–job fit. A multi-stakeholder approach using qualitative interviews was adopted. The findings present: refinement to the theoretical stages of transition; a proposed combination of fit theories; the identification of a skills gap; and the nature of supports for CAs experiencing this transition. The study indicates that CAs need to have a better understanding of transitions; hiring managers (HMs) should rethink supports in place; and profession-related educators should better prepare accounting students for career transitioning.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133970420","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
Cryptocurrencies and Portfolio Performance. Does Cryptocurrency Help Improve the Portfolio Performance? 加密货币和投资组合表现。加密货币有助于提高投资组合的表现吗?
Accounting, Finance & Governance Review Pub Date : 2022-12-30 DOI: 10.52399/001c.74267
Phuvadon Wuthisatian
{"title":"Cryptocurrencies and Portfolio Performance. Does Cryptocurrency Help Improve the Portfolio Performance?","authors":"Phuvadon Wuthisatian","doi":"10.52399/001c.74267","DOIUrl":"https://doi.org/10.52399/001c.74267","url":null,"abstract":"This paper investigates the performance of cryptocurrencies and market indices. Using the dynamic conditional correlation (DCC) model, the result shows that cryptocurrencies and market indices, contrary to much of the literature, tend to move in the same direction, resulting in little or no benefits in portfolio management. Dividing into the sub-sample period, cryptocurrencies have moved even more strongly with market indices during the recent period after the COVID-19 pandemic, indicating the possibility of no hedging benefit. This paper shows that inclusion of cryptocurrency in a portfolio increases the return as well as volatility, as the risk-adjusted return does not show any sign of improvement. A portfolio comprising the FTSE 100 Index seems to receive the greatest benefit of including cryptocurrencies as the risk-adjusted performance improves.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124772165","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
Political Risk and Deal Completion Likelihood 政治风险和交易完成的可能性
Accounting, Finance & Governance Review Pub Date : 2022-12-01 DOI: 10.52399/001c.74265
Ibtissem Rouine
{"title":"Political Risk and Deal Completion Likelihood","authors":"Ibtissem Rouine","doi":"10.52399/001c.74265","DOIUrl":"https://doi.org/10.52399/001c.74265","url":null,"abstract":"This study examines the impact of political risk on the likelihood of takeover completion and on deal duration. Using a sample of US deals between 2002 and 2019, we find a negative and significant relationship between the takeover completion likelihood and the bidder’s political risk. Our findings also suggest that firms take more time to complete deals when the bidders face higher political risk. As firm-level political risk breeds uncertainty, bidders faced with higher political risk are more likely to cancel bids before closing and delay deal completion. Political shocks can expose acquirers to default risk and make it costly for bidders to raise external funds to undertake mergers and acquisitions (M&As). Our results are robust, after controlling for potential endogeneity concerns.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"140 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127265980","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
Audit Materiality and Audit Effort: Evidence From Materiality Benchmarks 审计重要性与审计努力:来自重要性基准的证据
Accounting, Finance & Governance Review Pub Date : 2022-09-05 DOI: 10.52399/001c.36802
Karen-Ann M. Dwyer, N. Brennan, Collette E. Kirwan
{"title":"Audit Materiality and Audit Effort: Evidence From Materiality Benchmarks","authors":"Karen-Ann M. Dwyer, N. Brennan, Collette E. Kirwan","doi":"10.52399/001c.36802","DOIUrl":"https://doi.org/10.52399/001c.36802","url":null,"abstract":"The Financial Reporting Council is the first auditing standard-setting body to require audit materiality threshold disclosure. Audit materiality thresholds are a function of auditor benchmark choices and percentage rates chosen for the benchmarks. This study investigates the association between audit effort and audit materiality thresholds, auditor benchmark choices and auditors’ use of benchmarks computed based on non-Generally Accepted Accounting Principles (non-GAAP) measures. The study uses expanded audit reports of 328 FTSE-350 companies with 2015 year-ends. The research finds a negative association between audit effort (proxied by audit fees) and audit materiality thresholds. The analysis provides new evidence on the association between audit effort and auditor benchmark choices. First, it reveals that audit effort is negatively associated with asset rather than other (profit/adjusted profit/revenue) benchmark choices. Second, it finds that audit effort is positively associated with non-GAAP benchmarks, indicating that auditors spend more time on their audits when there are unusual events.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124530033","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
Exploring the Links Between IT Tools, Management Accounting Practices and SME Performance: Perceptions of CFOs in Ireland 探索IT工具，管理会计实践和中小企业绩效之间的联系:首席财务官在爱尔兰的看法
Accounting, Finance & Governance Review Pub Date : 2022-05-23 DOI: 10.52399/001c.35440
Peter Cleary, Martin Quinn, Páll Rikhardsson, Catherine E. Batt
{"title":"Exploring the Links Between IT Tools, Management Accounting Practices and SME Performance: Perceptions of CFOs in Ireland","authors":"Peter Cleary, Martin Quinn, Páll Rikhardsson, Catherine E. Batt","doi":"10.52399/001c.35440","DOIUrl":"https://doi.org/10.52399/001c.35440","url":null,"abstract":"Notwithstanding its sectoral importance to wealth creation and employment, research on the role of management accounting in small and medium-sized enterprises (SMEs) is limited. This paper first examines the perceptions of chief financial officers (CFOs) on the impact of information technology (IT) tools on management accounting practices (costing, budgeting, and performance management). Secondly, it examines how CFOs perceive these management accounting practices are affecting the performance of their SMEs. The study is based on a survey of CFOs in Irish SMEs. We propose a conceptual model of these relationships. We use partial least squares (PLS) to analyse the data from the 109 participating CFOs. The results show a significant positive relationship between IT tools and all three management accounting practices, along with significant partial support for how CFOs perceive management accounting practices impacting the performance of their SMEs.","PeriodicalId":435943,"journal":{"name":"Accounting, Finance & Governance Review","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125139700","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: 5
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