Advances in Accounting最新文献_第7页

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

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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

Accruals and firm life cycle: Improving regulatory earnings management detection 应计项目和公司生命周期：改进监管盈余管理检测

IF 1.6

Advances in Accounting Pub Date : 2023-03-01 DOI: 10.1016/j.adiac.2023.100642

Andrew Almand , Brett Cantrell , Victoria Dickinson

{"title":"Accruals and firm life cycle: Improving regulatory earnings management detection","authors":"Andrew Almand , Brett Cantrell , Victoria Dickinson","doi":"10.1016/j.adiac.2023.100642","DOIUrl":"10.1016/j.adiac.2023.100642","url":null,"abstract":"<div><p>Regulators have invested considerable energy into developing analytical tools to better detect earnings management. We propose that firms in similar life cycle stages (LCSs) face similar strategic concerns, managerial pressures, growth prospects, etc., and that the commonality in these factors contribute to the “normal” accruals generating process. Consistent with this prediction, we simulate various earnings management conditions and find that accruals models are misspecified in detecting manipulation within particular LCSs; in particular, introduction, shakeout, and decline firms are over-identified as manipulators, while growth and mature firms are under-identified as manipulators when LCS is <em>not</em><span> used to estimate accruals. Weighted average performance across life cycle stages reveals that LCS estimation of discretionary accruals substantially improves successful detection and reduces Type I errors relative to other grouping alternatives. The combined improvement across both Type I and Type II errors is over 70% for both the modified Jones and discretionary revenue models of accruals-based earnings management.</span></p></div>","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"60 ","pages":"Article 100642"},"PeriodicalIF":1.6,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48004345","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

Costs and benefits of auditors' disclosure of critical audit matters: Initial evidence from the United States 审计师披露关键审计事项的成本和收益：来自美国的初步证据

IF 1.6

Advances in Accounting Pub Date : 2023-03-01 DOI: 10.1016/j.adiac.2022.100641

Valerie Li, Yan Luo

引用次数: 1

When it pays to be a friend: Investigating nonprofessional investors' judgments toward CSR companies following an accounting restatement 当朋友有回报:调查非专业投资者在会计重述后对CSR公司的判断

IF 1.6

Advances in Accounting Pub Date : 2023-03-01 DOI: 10.1016/j.adiac.2022.100638

Erik S. Boyle , Natalia Mintchik , Rick C. Warne

{"title":"When it pays to be a friend: Investigating nonprofessional investors' judgments toward CSR companies following an accounting restatement","authors":"Erik S. Boyle , Natalia Mintchik , Rick C. Warne","doi":"10.1016/j.adiac.2022.100638","DOIUrl":"10.1016/j.adiac.2022.100638","url":null,"abstract":"<div><p>Prior literature suggests that engagement in corporate social responsibility (CSR) creates an insurance effect that shields companies from the negative consequences of corporate missteps. We experimentally examine whether this protection extends to an accounting restatement and whether investors' attributions of the underlying reasons for this restatement affect their judgments. Results indicate that when a restatement occurs, non-professional investors evaluate high-performing CSR companies more favorably than their average-performing peers, but only when the misstatement appears unintentional. We also incorporate the Stereotype Content Model to test whether feelings of warmth and competence toward the company affect non-professional investor judgments. We document that absent a restatement, feelings of warmth mediate the relationship between CSR performance and investor judgments through competence. Following a misstatement, however, warmth directly mediates that relationship. Our results provide insights into specific psychological mechanisms and boundary conditions of the previously documented insurance effect of CSR performance.</p></div>","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"60 ","pages":"Article 100638"},"PeriodicalIF":1.6,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45964387","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

Corporate culture and financial statement comparability 企业文化与财务报表可比性

IF 1.6

Advances in Accounting Pub Date : 2023-03-01 DOI: 10.1016/j.adiac.2022.100640

Mansoor Afzali

引用次数: 1