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CEO power and annual report reading difficulty CEO权力与年报阅读难度
IF 3.3 3区 管理学
Journal of Contemporary Accounting & Economics Pub Date : 2022-08-01 DOI: 10.1016/j.jcae.2022.100315
Li Sun , Grace Johnson , Wray Bradley
{"title":"CEO power and annual report reading difficulty","authors":"Li Sun ,&nbsp;Grace Johnson ,&nbsp;Wray Bradley","doi":"10.1016/j.jcae.2022.100315","DOIUrl":"10.1016/j.jcae.2022.100315","url":null,"abstract":"<div><p>We examine the impact of CEO power on reading difficulty of corporate annual reports. We find that CEO power is positively related to reading difficulty, implying that annual reports of corporations with powerful CEOs are difficult to read and understand. More importantly, we find that the relation between CEO power and reading difficulty is moderated by earnings performance or corporate governance. Additional findings suggest that this relation becomes stronger for firms with lower financial reporting quality or for CEOs with shorter tenure. Our study not only joins the debate on the consequences of powerful CEOs but also uncovers several factors that moderate the relation between CEO power and annual report reading difficulty.</p></div>","PeriodicalId":46693,"journal":{"name":"Journal of Contemporary Accounting & Economics","volume":"18 2","pages":"Article 100315"},"PeriodicalIF":3.3,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127163533","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 8
Investigating the students’ behavior towards the temptation to do academic misconduct in higher education: The moderation of religiosity 高等教育学生对学术不端诱惑的行为调查:宗教性的调节
IF 3.3 3区 管理学
Journal of Contemporary Accounting & Economics Pub Date : 2022-07-02 DOI: 10.20885/jca.vol4.iss1.art2
R. Hamdani, Dede Iskandar Siregar, A. Marpaung, Raniyah Aulihati Gonggo, Umi Sulistyanti
{"title":"Investigating the students’ behavior towards the temptation to do academic misconduct in higher education: The moderation of religiosity","authors":"R. Hamdani, Dede Iskandar Siregar, A. Marpaung, Raniyah Aulihati Gonggo, Umi Sulistyanti","doi":"10.20885/jca.vol4.iss1.art2","DOIUrl":"https://doi.org/10.20885/jca.vol4.iss1.art2","url":null,"abstract":"The purpose of this study was to investigate the factors that influence cheating intention (CI) and cheating behavior (CB) on accounting students with Islamic religiosity (IR) as a moderating factor. This study used the theory of planned behavior (TPB) concept in predicting academic cheating. The sample of this study used a cluster sampling approach. The data collecting technique used a survey method with a questionnaire. The population of this study was accounting students at an Islamic university in Yogyakarta, Indonesia with a total of 146 respondents. Regression analysis was employed to test this hypothesis by using a structural equation modeling (SEM) approach using smart-PLS. The results of this study indicated that attitude had a negative effect on CI and perceived behavioral control (PBC) had a positive effect on CI. Furthermore, the level of religiosity had a negative effect on CI. This finding also implied that religiosity was unable to moderate TPB to reduce students’ desire to commit academic misconduct. This paper contributes to the literature by providing empirical evidence of the moderating effect of religiosity on academic cheating behavior of students in higher education.","PeriodicalId":46693,"journal":{"name":"Journal of Contemporary Accounting & Economics","volume":"22 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-07-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77865981","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Carbon emission disclosure in Indonesia: Viewed from the aspect of board of directors, managerial ownership, and audit committee 印尼的碳排放披露:从董事会、管理层所有权和审计委员会的角度看
IF 3.3 3区 管理学
Journal of Contemporary Accounting & Economics Pub Date : 2022-06-27 DOI: 10.20885/jca.vol4.iss1.art1
Rifqi Nadhif Hafidh Simamora, Safrida, Sri Elviani
{"title":"Carbon emission disclosure in Indonesia: Viewed from the aspect of board of directors, managerial ownership, and audit committee","authors":"Rifqi Nadhif Hafidh Simamora, Safrida, Sri Elviani","doi":"10.20885/jca.vol4.iss1.art1","DOIUrl":"https://doi.org/10.20885/jca.vol4.iss1.art1","url":null,"abstract":"This study aims to determine the effect of the board of directors on the disclosure of carbon emission, the effect of the managerial ownership on the disclosure of carbon emission, and the influence of the audit committee on disclosure of carbon emission in mining companies on the Indonesia Stock Exchange. The data sources used in this study are mining sector companies that have been listed on the Indonesia Stock Exchange (IDX) and have been published as sustainable annual financial reports for the period 2017 to 2020, and the data analysis used is multiple linear regression. The results of the study indicate that the board of directors has a positive and significant effect on disclosure of carbon emission; the managerial ownership has no significant effect on disclosure of carbon emission, and the audit committee has a positive and significant effect on disclosure of carbon emission.","PeriodicalId":46693,"journal":{"name":"Journal of Contemporary Accounting & Economics","volume":"18 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86953342","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
Does international experience of managers bring financing benefits? Evidence from the cost of equity capital 经理人的国际经验是否会带来财务上的好处?证据来自权益资本成本
IF 3.3 3区 管理学
Journal of Contemporary Accounting & Economics Pub Date : 2022-04-01 DOI: 10.1016/j.jcae.2021.100294
Jun Hu , Wenbin Long , Ming Dai , Daifei (Troy) Yao
{"title":"Does international experience of managers bring financing benefits? Evidence from the cost of equity capital","authors":"Jun Hu ,&nbsp;Wenbin Long ,&nbsp;Ming Dai ,&nbsp;Daifei (Troy) Yao","doi":"10.1016/j.jcae.2021.100294","DOIUrl":"10.1016/j.jcae.2021.100294","url":null,"abstract":"<div><p>Using a sample of Chinese firms, this study examines whether and how managers’ overseas experience affects a firm’s cost of equity capital. We document a negative association between managers’ overseas experience and the cost of equity capital. Mechanism analyses indicate that companies with returnee managers have better information quality and lower systematic risk; more institutional investors, media reports, and analysts following; and higher stock liquidity, all of which lead to a lower cost of equity capital. Further analyses show that chief executive officers (CEOs) with foreign experience have a more significant impact on the cost of capital than non-CEO managers with foreign experience and that managers’ overseas work experience has a more significant impact on the cost of capital than their overseas education. We also find that the impact of managers’ overseas experience is more pronounced when that experience is gained in common law countries compared to code law countries but weaker for state-owned enterprises and firms that are cross-listed or have foreign institutional investors. Overall, the results suggest that managers’ knowledge, skills, and ethical values imprinted from overseas experience, plus eyeball effects from media and analyst attention, can reduce the cost of equity capital.</p></div>","PeriodicalId":46693,"journal":{"name":"Journal of Contemporary Accounting & Economics","volume":"18 1","pages":"Article 100294"},"PeriodicalIF":3.3,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72514390","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Fraudulent financial reporting in China: Evidence from corporate renaming 中国的虚假财务报告:来自公司更名的证据
IF 3.3 3区 管理学
Journal of Contemporary Accounting & Economics Pub Date : 2022-04-01 DOI: 10.1016/j.jcae.2021.100283
Yefeng Zhang, Yuyu Zhang, Troy Yao
{"title":"Fraudulent financial reporting in China: Evidence from corporate renaming","authors":"Yefeng Zhang,&nbsp;Yuyu Zhang,&nbsp;Troy Yao","doi":"10.1016/j.jcae.2021.100283","DOIUrl":"10.1016/j.jcae.2021.100283","url":null,"abstract":"<div><p>Using a sample of listed Chinese companies during 2010–2019, we examine whether corporate renaming is associated with fraudulent financial reporting. We find that companies that change their corporate names without making underlying changes to business fundamentals are more likely to commit financial reporting fraud. The positive association between corporate renaming and financial reporting fraud is more pronounced for non-state-owned enterprises and companies with a lower ownership concentration. There is further evidence that corporate renaming is more likely to be associated with disclosure-related fraud (e.g., failure to disclose or delayed disclosure) and that the likelihood of fraudulent behavior increases with the frequency of corporate renaming. Overall, the findings of this study provide evidence of a new red flag for regulators and investors investigating financial fraud. This study is timely and has policy implications for market regulators hoping to establish and improve emerging capital markets in which the information environment is generally considered weak and opaque.</p></div>","PeriodicalId":46693,"journal":{"name":"Journal of Contemporary Accounting & Economics","volume":"18 1","pages":"Article 100283"},"PeriodicalIF":3.3,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87278447","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 6
Cultural tightness and accounting conservatism 文化严谨，会计保守
IF 3.3 3区 管理学
Journal of Contemporary Accounting & Economics Pub Date : 2022-04-01 DOI: 10.1016/j.jcae.2021.100305
Minyoung Noh , Moon Kyung Cho
{"title":"Cultural tightness and accounting conservatism","authors":"Minyoung Noh ,&nbsp;Moon Kyung Cho","doi":"10.1016/j.jcae.2021.100305","DOIUrl":"10.1016/j.jcae.2021.100305","url":null,"abstract":"<div><p>This study investigates the effect of intrastate cultural tightness-looseness (CTL) on accounting conservatism, using firms located in 50 states of the United States, from 1988 to 2016. It finds that firms located in culturally tight states prefer to take a cautious approach to reduce uncertainty of future economic events by increasing accounting conservatism compared to those located in culturally loose states. Moreover, we find that the positive effect of cultural tightness on accounting conservatism is more pronounced as product market competition increases. Taken together, our findings provide evidence that intrastate CTL has differential impacts on accounting conservatism in the same national culture, and product competition strategically reinforces the positive effect of CTL on accounting conservatism.</p></div>","PeriodicalId":46693,"journal":{"name":"Journal of Contemporary Accounting & Economics","volume":"18 1","pages":"Article 100305"},"PeriodicalIF":3.3,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83821715","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
Does the disclosure of internal control deficiency matter for accrual quality? Evidence from China 内部控制缺陷的披露对应计质量是否重要?来自中国的证据
IF 3.3 3区 管理学
Journal of Contemporary Accounting & Economics Pub Date : 2022-04-01 DOI: 10.1016/j.jcae.2021.100282
Kebin Deng , Fang Hu , Gary Gang Tian , Ziying Zhong
{"title":"Does the disclosure of internal control deficiency matter for accrual quality? Evidence from China","authors":"Kebin Deng ,&nbsp;Fang Hu ,&nbsp;Gary Gang Tian ,&nbsp;Ziying Zhong","doi":"10.1016/j.jcae.2021.100282","DOIUrl":"10.1016/j.jcae.2021.100282","url":null,"abstract":"<div><p>Using a sample of Chinese listed firms that are required to audit and disclose any internal control deficiency (ICD), this paper examines the effect of mandatory ICD disclosure on accrual quality (AQ) in China. We find that relative to voluntary ICD disclosure, mandatory ICD disclosure is associated with poorer AQ, as proxied by abnormal accruals, suggesting that the mandated disclosure of ICD effectively identifies financial reporting quality in Chinese firms. This relationship is enhanced by government control of firms (especially the central government) and by the intensity of government inspections and is stronger in undeveloped regional markets. The results are robust to the application of the PSM-DID method and use of different measures and samples. Our findings demonstrate the critical role of the mandated disclosure of ICD and improve our understanding of internal control mechanisms in emerging markets.</p></div>","PeriodicalId":46693,"journal":{"name":"Journal of Contemporary Accounting & Economics","volume":"18 1","pages":"Article 100282"},"PeriodicalIF":3.3,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91239272","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Managerial ability and debt maturity 管理能力和债务期限
IF 3.3 3区 管理学
Journal of Contemporary Accounting & Economics Pub Date : 2022-04-01 DOI: 10.1016/j.jcae.2021.100295
Joye Khoo , Adrian (Wai Kong) Cheung
{"title":"Managerial ability and debt maturity","authors":"Joye Khoo ,&nbsp;Adrian (Wai Kong) Cheung","doi":"10.1016/j.jcae.2021.100295","DOIUrl":"10.1016/j.jcae.2021.100295","url":null,"abstract":"<div><p>We examine whether and how managerial ability affects corporate debt maturity decisions. The demand for shorter maturity debt is expected to be higher in firms operated by high-ability managers, who possess the superior skills needed to anticipate firms’ economic prospects and communicate their private information, thereby alleviating information asymmetry and bolstering their reputation. We document that firms with high ability managers are associated with more short-term debt financing. The effect becomes stronger for firms facing severe information asymmetry problems, unconstrained firms or high quality firms. Supportive evidence is found from the analysis of short- and long-term debt issuance activity. Our findings remain robust to alternative measures of managerial ability and debt maturity choice, and are not driven by omitted variable bias, endogeneity concerns or industry group. Overall, we provide robust evidence that supports the signalling theory for debt maturity structure and contributes to the literatures on managerial ability.</p></div>","PeriodicalId":46693,"journal":{"name":"Journal of Contemporary Accounting & Economics","volume":"18 1","pages":"Article 100295"},"PeriodicalIF":3.3,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89702923","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 10
Does corporate tax avoidance promote managerial empire building? 企业避税是否促进了管理帝国的建立?
IF 3.3 3区 管理学
Journal of Contemporary Accounting & Economics Pub Date : 2022-04-01 DOI: 10.1016/j.jcae.2021.100293
Syed Shams , Sudipta Bose , Abeyratna Gunasekarage
{"title":"Does corporate tax avoidance promote managerial empire building?","authors":"Syed Shams ,&nbsp;Sudipta Bose ,&nbsp;Abeyratna Gunasekarage","doi":"10.1016/j.jcae.2021.100293","DOIUrl":"10.1016/j.jcae.2021.100293","url":null,"abstract":"<div><p>We examine the association between corporate tax<span> avoidance and empire building using 35,060 firm-year observations from the United States (US) for the period 1991–2015. We build a composite empire building measure by conducting a factor analysis on four popular empire building proxies used in the literature. We find a positive association between this composite measure and the four proxies used to represent the tax avoidance of firms in our sample. As our results suggest, agency problems are inflicted upon firms employing tax avoidance strategies which, in turn, facilitate managerial rent extraction through aggressiveness in growth and the accumulation of assets. Furthermore, the relationship of corporate tax avoidance to managerial empire building is found to be more pronounced in firms with weak governance, poor monitoring mechanisms, greater Chief Executive Officer (CEO) power and weak corporate social responsibility<span> (CSR) performance. We also find that empire building-motivated tax avoidance leads to lower firm valuation. Our results remain insensitive even when employing several robustness tests.</span></span></p></div>","PeriodicalId":46693,"journal":{"name":"Journal of Contemporary Accounting & Economics","volume":"18 1","pages":"Article 100293"},"PeriodicalIF":3.3,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79908338","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 10
The influence of internal audit, motivation, and work environment on employee performance 内部审计、激励、工作环境对员工绩效的影响
IF 3.3 3区 管理学
Journal of Contemporary Accounting & Economics Pub Date : 2022-03-02 DOI: 10.20885/jca.vol3.iss3.art4
A. Bahtiar, Ridho Gemilang Putra, Neni Meidawati, A. Puspaningsih
{"title":"The influence of internal audit, motivation, and work environment on employee performance","authors":"A. Bahtiar, Ridho Gemilang Putra, Neni Meidawati, A. Puspaningsih","doi":"10.20885/jca.vol3.iss3.art4","DOIUrl":"https://doi.org/10.20885/jca.vol3.iss3.art4","url":null,"abstract":"This study aims to determine the effect of internal audit, motivation, and work environment on employee performance at PT Sreeya Sewu Indonesia. The research population is all employees of PT Sreeya Sewu Indonesia who work for the company, located in Bogor, West Java, with a sample of 39 respondents. Methods of data analysis and hypothesis testing use multiple regression methods. The study results prove that internal audit, motivation, and work environment positively and significantly affect employee performance. The result of the study shows company must continue to improve planning and supervision in each audit implementation. The company also must pay attention to salary increases, pension plan, provide opportunities for promotions, and give appreciation toward employee performance. Another thing that must be considered by the company is to pay attention to the improvement of employees’ knowledge.","PeriodicalId":46693,"journal":{"name":"Journal of Contemporary Accounting & Economics","volume":"33 1","pages":""},"PeriodicalIF":3.3,"publicationDate":"2022-03-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73766565","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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