Advances in Accounting最新文献_第4页

Persistent firm-level political risk and asymmetric cost adjustments 持续的企业层面的政治风险和不对称的成本调整

IF 1.2

Advances in Accounting Pub Date : 2024-10-04 DOI: 10.1016/j.adiac.2024.100769

Masako Darrough , Mahmud Hossain , Anand Jha , Santanu Mitra

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引用次数: 0

The effects of performance-based profit-sharing schemes and client pressure on auditors' pre-negotiation judgments 基于绩效的利润分享计划和客户压力对审计师谈判前判断的影响

IF 1.2

Advances in Accounting Pub Date : 2024-09-19 DOI: 10.1016/j.adiac.2024.100781

Abhijit Das , Vincent K. Chong , Stijn Masschelein , Isabel Z. Wang , David R. Woodliff

{"title":"The effects of performance-based profit-sharing schemes and client pressure on auditors' pre-negotiation judgments","authors":"Abhijit Das , Vincent K. Chong , Stijn Masschelein , Isabel Z. Wang , David R. Woodliff","doi":"10.1016/j.adiac.2024.100781","DOIUrl":"10.1016/j.adiac.2024.100781","url":null,"abstract":"<div><div>Prior studies in auditing have examined the impact of performance-based profit-sharing schemes (PES) and client pressure in terms of explicit pressure and implicit pressure on auditors' judgments independently, and there is an ex-ante expectation that these two factors will interact in the context of proposed audit adjustments in a prenegotiation setting. Based on the theory of motivated reasoning, this study examines whether explicit pressure by clients will have a smaller effect when auditors' PES is based on a firm-wide scheme as compared to a divisional scheme. We conduct a 2 × 2 between-subject experiment with 95 experienced auditors, predominantly audit managers from the US, that examines how performance-based profit-sharing schemes (i.e., firm-wide vs. divisional) of audit partners and client pressure (i.e., explicit vs. implicit) affect auditors' mindsets on the magnitude of provision for obsolete inventory to be reported in the client's financial statements in an auditor-client pre-negotiation setting. The findings show that auditors' PES and client pressure interact to affect auditors' behaviour in a pre-negotiation setting. Our results exhibit the concessionary (i.e., waiving a material audit adjustment) behaviour of audit partners, directors, and managers from the US. The findings extend contemporary research on auditor-client negotiation by providing evidence to the literature that PES schemes influence the behaviour of auditors in a pre-negotiation setting.</div></div>","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"68 ","pages":"Article 100781"},"PeriodicalIF":1.2,"publicationDate":"2024-09-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142723819","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: 0

Managerial ability, audit quality, and audit report lag 管理能力、审计质量和审计报告滞后

IF 1.2

Advances in Accounting Pub Date : 2024-09-07 DOI: 10.1016/j.adiac.2024.100780

Yang Li , Sheng Liu , Yaou Zhou

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引用次数: 0

The effect of ASC 606 adoption on value relevance of revenues: Early evidence 采用 ASC 606 对收入价值相关性的影响：早期证据

IF 1.2

Advances in Accounting Pub Date : 2024-08-31 DOI: 10.1016/j.adiac.2024.100770

Amanda Badger , Siqi Li , Hyungshin Park , Sang Hyun Park

引用次数: 0

Firm location and tax avoidance: Urban versus non-urban firms 公司所在地与避税：城市公司与非城市公司

IF 1.2

Advances in Accounting Pub Date : 2024-07-21 DOI: 10.1016/j.adiac.2024.100765

Erik Devos , Yun Ke , Kenneth Snead , Fuzhao Zhou

引用次数: 0

Universal demand laws and stakeholders: Evidence from the auditor's perspective 普遍需求法和利益相关者：从审计师角度看证据