Advances in Accounting最新文献_第10页

Market response to stock exchange listing deficiency notices: Evidence from Nasdaq 市场对证券交易所上市缺陷通知的反应:来自纳斯达克的证据

IF 1.6

Advances in Accounting Pub Date : 2022-12-01 DOI: 10.1016/j.adiac.2022.100616

Binod Guragai

引用次数: 0

Are voluntary internal control weakness disclosures in initial public offerings associated with managerial ability and subsequent financial reporting quality? 首次公开发行中自愿披露内部控制缺陷是否与管理层能力和随后的财务报告质量相关?

IF 1.6

Advances in Accounting Pub Date : 2022-12-01 DOI: 10.1016/j.adiac.2022.100617

Tiffany J. Westfall , Mark Myring

引用次数: 2

The heterogeneous impact of industry concentration on analyst performance 行业集中度对分析师绩效的异质性影响

IF 1.6

Advances in Accounting Pub Date : 2022-12-01 DOI: 10.1016/j.adiac.2022.100629

Lan Thi Mai Nguyen , Chee Seng Cheong , Ralf Zurbruegg

引用次数: 0

Client importance and unconditional conservatism in complex accounting estimates 复杂会计估计中的客户重要性和无条件稳健性

IF 1.6

Advances in Accounting Pub Date : 2022-09-01 DOI: 10.1016/j.adiac.2022.100615

Kenneth W. Shaw , James D. Whitworth

引用次数: 1

Value relevance of loan loss provision components and the choice of model specification 贷款损失准备成分的价值相关性和模型规范的选择

IF 1.6

Advances in Accounting Pub Date : 2022-09-01 DOI: 10.1016/j.adiac.2022.100600

Ashish Pandey , Kousik Guhathakurta

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引用次数: 0

Ownership type and earnings management in U.S. hospitals 美国医院股权类型与盈余管理

IF 1.6

Advances in Accounting Pub Date : 2022-09-01 DOI: 10.1016/j.adiac.2022.100612

James N. Cannon , Melvin A. Lamboy-Ruiz , Olena V. Watanabe

引用次数: 1

Principles-based standards and conditional accounting conservatism 原则准则与条件会计稳健性

IF 1.6

Advances in Accounting Pub Date : 2022-09-01 DOI: 10.1016/j.adiac.2022.100607

Gopal V. Krishnan , Jing Zhang

{"title":"Principles-based standards and conditional accounting conservatism","authors":"Gopal V. Krishnan , Jing Zhang","doi":"10.1016/j.adiac.2022.100607","DOIUrl":"10.1016/j.adiac.2022.100607","url":null,"abstract":"<div><p>While the regulatory push towards principles-based standards in the United States and elsewhere is based on the notion that principles-based standards are more informative to capital market participants relative to rules-based standards, we do not know how principles-based standards impact accounting conservatism for U.S. firms. Using a measure of a firm's reliance on principles-based versus rules-based standards, we contribute to the literature by empirically examining the relation between conditional accounting conservatism and use of principles-based standards for U.S. firms. We find that conditional accounting conservatism is <em>lower</em> for firms relying more on principles-based standards, and this association is more pronounced for firms with greater earnings management incentives. However, the negative relation between conditional conservatism and use of principles-based standards is mitigated when there are contracting or litigation concerns. Additional analysis shows that reliance on principles-based standards also reduces unconditional accounting conservatism. Our findings are robust to using alternative measures of accounting conservatism, firm fixed effects, and a difference-in-difference model. Our evidence informs the FASB and the SEC that adoption of principles-based standards comes at a cost and has implications for regulators, auditors, analysts, investors, and others.</p></div>","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"58 ","pages":"Article 100607"},"PeriodicalIF":1.6,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"53968356","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

CEO power and discontinued operations 首席执行官权力和已终止的业务

IF 1.6

Advances in Accounting Pub Date : 2022-09-01 DOI: 10.1016/j.adiac.2022.100613

Li Sun , Christopher J. Skousen

引用次数: 3

Auditor interventions that reduce auditor liability judgments 减少审计责任判断的审计干预措施

IF 1.6

Advances in Accounting Pub Date : 2022-09-01 DOI: 10.1016/j.adiac.2022.100614

Valerie A. Chambers , Philip M.J. Reckers

{"title":"Auditor interventions that reduce auditor liability judgments","authors":"Valerie A. Chambers , Philip M.J. Reckers","doi":"10.1016/j.adiac.2022.100614","DOIUrl":"10.1016/j.adiac.2022.100614","url":null,"abstract":"<div><p>Prior research documents jurors do not always respond consistently, or favorably, to auditors' quality-intended efforts. Counterintuitively, in some instances, doing more has led to greater liability, not less (Reffett, 2010). We hypothesize (and find) that proactive engagement of the corporate audit committee will reduce counterfactual thinking, and the proactive use of a forensic specialist at the audit planning stage will reduce negative intention-attributions. We further hypothesize these interventions, in turn, will reduce negative affect toward the auditor and negligence judgments. Our research leverages counterfactual thinking, attribution, and blame theories, and the use of affect as information. Additionally, we build on recent research that finds proactive preventive actions and the presence of a strong, active audit committee can reduce auditor liability judgments (Alderman & Jollineau, 2020; Frank, Grenier, & Pyzoha, 2021). Unlike Reffett (2010), we find that auditor's incremental efforts can reduce, rather than increase, negligence judgments. Our scenarios differ from those of Reffett in the timing and nature of auditor interventions and the root causes of the audit failure. We contribute to ongoing research examining the effects of auditor choices on jurors' judgments.</p></div>","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"58 ","pages":"Article 100614"},"PeriodicalIF":1.6,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41935477","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

Firm life cycle and financial statement comparability 公司生命周期和财务报表可比性

IF 1.6

Advances in Accounting Pub Date : 2022-09-01 DOI: 10.1016/j.adiac.2022.100608

Pallab Kumar Biswas , Ahsan Habib , Dinithi Ranasinghe

引用次数: 6