Advances in Accounting最新文献_第7页

Generalist CEOs and the readability of the 10-K report 通才型ceo和10-K报告的可读性

IF 1.6

Advances in Accounting Pub Date : 2023-08-04 DOI: 10.1016/j.adiac.2023.100680

Rachana Kalelkar , Hongkang Xu , Duong Nguyen , Zheng Chen

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引用次数: 0

Impact of audit committee social capital on the adoption of COSO 2013 审计委员会社会资本对2013年COSO通过的影响

IF 1.6

Advances in Accounting Pub Date : 2023-08-04 DOI: 10.1016/j.adiac.2023.100685

Nusrat Farah , Md Shariful Islam , Amanuel Tadesse , William McCumber

{"title":"Impact of audit committee social capital on the adoption of COSO 2013","authors":"Nusrat Farah , Md Shariful Islam , Amanuel Tadesse , William McCumber","doi":"10.1016/j.adiac.2023.100685","DOIUrl":"10.1016/j.adiac.2023.100685","url":null,"abstract":"<div><p>This study aims to examine the effect of audit committee social capital, measured using network centrality from social network theory, on the adoption of the COSO 2013 updated internal control framework (COSO 2013). Drawing on social capital literature, we argue that well-connected audit committees have informational advantages and reputational concerns which prompt them to learn more about best industry practices and adopt those practices in their own organizations. As predicted, we find organizations that have well-connected audit committees are more likely to adopt COSO 2013 and do so in a timely manner. Additional analysis indicates that our findings are driven by overall audit committee connectedness and not by the connectedness of committee chairs, committee financial experts, or committee members, and hold only for accelerated filers. Further, we find, contrary to conventional wisdom, that audit committee connectedness prompts KPMG client organizations to adopt COSO 2013. The results hold even after controlling for CEO and CFO connectedness and are robust to endogeneity concerns. By linking audit committee connectedness with COSO 2013 adoption, we add to the literature investigating the effect of audit committee characteristics on firm compliance with internal control framework updates.</p></div>","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"64 ","pages":"Article 100685"},"PeriodicalIF":1.6,"publicationDate":"2023-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45877049","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

The association between ethical leadership and environmental activity management: The mediating role of employee environmental empowerment 伦理领导与环境活动管理的关系:员工环境授权的中介作用

IF 1.6

Advances in Accounting Pub Date : 2023-08-04 DOI: 10.1016/j.adiac.2023.100682

Sophia Su, Kevin Baird, Thanh Phan

{"title":"The association between ethical leadership and environmental activity management: The mediating role of employee environmental empowerment","authors":"Sophia Su, Kevin Baird, Thanh Phan","doi":"10.1016/j.adiac.2023.100682","DOIUrl":"10.1016/j.adiac.2023.100682","url":null,"abstract":"<div><p>This study examines the association between ethical leadership and environmental activity management (EAM) [environmental activity analysis (EAA), environmental activity cost analysis (EACA) and environmental activity-based costing (EABC)] and the mediating role of employee environmental empowerment in such an association. Data was collected using an online survey questionnaire from 400 middle and lower-level Australian managers. The results reveal that the relationship between ethical leadership and EAM transpires indirectly, with ethical leadership found to be positively associated with employee environmental empowerment which in turn, exhibits a positive association with the use of all three levels of EAM (EAA, EACA and EABC). Such findings highlight the importance of ethical leadership as a means of enhancing employee environmental empowerment, and subsequently increasing the extent of use of EAM. Accordingly, organisations should endeavour to encourage ethical leadership through leadership training programs and/or the recruitment of appropriate ‘ethical’ leaders. In addition, as employee environmental empowerment fully mediates the association between ethical leadership and the extent of use of EAM, organisations should look to enhance employee environmental empowerment through providing employees with greater opportunities: to discuss and be involved with the development of new environmental management practices; to be actively involved in the development, management and evaluation of environmental management practices; and/or to be involved in strategic decision making regarding environmental management practices.</p></div>","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"65 ","pages":"Article 100682"},"PeriodicalIF":1.6,"publicationDate":"2023-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45141892","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

The licensing and certification roles of the CPA license in the gig economy 注册会计师执照在零工经济中的许可和认证作用

IF 1.6

Advances in Accounting Pub Date : 2023-07-28 DOI: 10.1016/j.adiac.2023.100683

Nicholas Krupa

{"title":"The licensing and certification roles of the CPA license in the gig economy","authors":"Nicholas Krupa","doi":"10.1016/j.adiac.2023.100683","DOIUrl":"10.1016/j.adiac.2023.100683","url":null,"abstract":"<div><p>U.S. employers, including the Big Four accounting firms, are increasingly using gig economy platforms to hire accounting labor. One factor that employers may consider when hiring accountants in the gig economy is the CPA license. The CPA license has two potential roles: 1) a licensing role, which enables the license holder to perform exclusive jobs; and 2) a certification role, which signals that the license holder is a high-quality accountant. Although prior research finds that CPAs earn a wage premium in the traditional economy, it is unclear whether this relationship will hold in the gig economy. CPA-privileged jobs may not be available in the gig economy, thereby diminishing the importance of the licensing role. Furthermore, unlike the traditional economy, the gig economy has sophisticated reputational feedback systems that provide detailed information about a worker's prior job performance, which could substitute to some extent for the CPA license as a signal of accountant quality. Using a novel dataset, I find that CPAs earn a wage premium in the gig economy when they and their non-CPA counterparts have no reputational feedback. However, the CPA wage premium diminishes in the presence of reputational feedback and disappears in the presence of negative reputational feedback, indicating that reputation can substitute to some extent for the CPA license as a signal of accountant quality. These results have significant implications for accountants, institutions that issue credentials, and academic research related to licensing, certification, and signaling.</p></div>","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"65 ","pages":"Article 100683"},"PeriodicalIF":1.6,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46788132","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

Managerial ability and cost of equity capital 管理能力与股权资本成本

IF 1.6

Advances in Accounting Pub Date : 2023-07-21 DOI: 10.1016/j.adiac.2023.100681

Soomi Jang , Heeick Choi , Hyungtae Kim (Ted)

引用次数: 0

The governance role of lender monitoring: Evidence from Borrowers' tax planning 贷款人监督的治理作用：来自借款人税收规划的证据

IF 1.6

Advances in Accounting Pub Date : 2023-07-05 DOI: 10.1016/j.adiac.2023.100679

Fuzhao Zhou , Pei Shao , Feixue Xie , Jianning Huang

引用次数: 0

The impact of online tax community advice on individual taxpayer decision making 在线税务社区建议对个人纳税人决策的影响

IF 1.6

Advances in Accounting Pub Date : 2023-06-29 DOI: 10.1016/j.adiac.2023.100676

Gregory Stone , Stephanie Walton , Yibo (James) Zhang

引用次数: 0

Work-life balance in public accounting: An experimental inquiry into supervisor support for subordinate career progression 公共会计工作-生活平衡:主管对下属职业发展支持的实验研究

IF 1.6

Advances in Accounting Pub Date : 2023-06-01 DOI: 10.1016/j.adiac.2023.100646

Mary Sasmaz, Timothy J. Fogarty

{"title":"Work-life balance in public accounting: An experimental inquiry into supervisor support for subordinate career progression","authors":"Mary Sasmaz, Timothy J. Fogarty","doi":"10.1016/j.adiac.2023.100646","DOIUrl":"10.1016/j.adiac.2023.100646","url":null,"abstract":"<div><p>Work-Life Balance (WLB) continues to be a concern of audit professionals because the long work-hours environment can have negative effects for both individuals and organizations. Audit firms have continuously committed to helping employees with the creation of work-life balance and well-being programs. The purpose of this study is to determine whether the firm's official commitment to work-life balance is reflected in supervisors' evaluation of subordinates. This study conducts a between subjects experiment using actual audit supervisors as participants to capture responses to ways that a hypothetical staff person might pursue WLB. As part of this, a hypothetical non-financial WLB metric used as part of the formal performance evaluation process is examined as a potential tool for strengthening the effectiveness of audit firm investments in WLB. The results show that WLB alternatives still have negative career consequences, and these consequences would not be mitigated by the use of a formal WLB performance evaluation metric. Although career consequences of WLB are not significantly related to gender, performance evaluation is not gender neutral.</p></div>","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"61 ","pages":"Article 100646"},"PeriodicalIF":1.6,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45978520","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

Discussion of “CEO discretionary power, unconstrained stock ownership, and stock trading: Theory and evidence” “CEO自由裁量权、无约束股权与股票交易:理论与证据”探讨

IF 1.6

Advances in Accounting Pub Date : 2023-06-01 DOI: 10.1016/j.adiac.2023.100657

Dirk E. Black

引用次数: 0

CEO discretionary power, unconstrained stock ownership, and stock trading: Theory and evidence CEO自由裁量权、无约束持股与股票交易：理论与证据

IF 1.6

Advances in Accounting Pub Date : 2023-06-01 DOI: 10.1016/j.adiac.2023.100656

Duanping Hong

引用次数: 0