Advances in Accounting最新文献

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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
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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
{"title":"Costs and benefits of auditors' disclosure of critical audit matters: Initial evidence from the United States","authors":"Valerie Li,&nbsp;Yan Luo","doi":"10.1016/j.adiac.2022.100641","DOIUrl":"10.1016/j.adiac.2022.100641","url":null,"abstract":"<div><p>In an effort to make audit reports more informative to financial statement users, the Public Company Accounting Oversight Board (PCAOB) requires an expanded audit report in which auditors are required to disclose critical audit matters (CAMs). The new standard (AS 3101) became effective for audits of financial statements of large accelerated filers for fiscal years ending on or after June 30, 2019. Using a sample of annual reports of large accelerated filers with and without CAM disclosures, we examine the costs and benefits of the mandatory disclosure of CAMs in auditors' reports. Our evidence suggests that compared to auditor reports reporting no CAMs, the presence of a single CAM disclosure in the auditor's report provides incremental information to equity investors without a significant increase in audit costs. However, using the benchmark of a single CAM disclosure, multiple CAMs in an auditor's report results in higher audit fees and longer audit delays.</p></div>","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"60 ","pages":"Article 100641"},"PeriodicalIF":1.6,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47989323","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: 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 ,&nbsp;Natalia Mintchik ,&nbsp;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
{"title":"Corporate culture and financial statement comparability","authors":"Mansoor Afzali","doi":"10.1016/j.adiac.2022.100640","DOIUrl":"10.1016/j.adiac.2022.100640","url":null,"abstract":"<div><p>In this paper, I empirically examine the influence of corporate culture on the comparability of financial statements. I predict that firms with strong corporate cultures have less-opportunistic managers, who make homogenous decisions when faced with similar economic events, resulting in greater accounting comparability. For a sample of U.S. companies, I find empirical evidence consistent with this prediction: firms with strong corporate cultures have greater peer- and industry-level comparability. These results are robust to using an entropy-balanced sample, correcting for sample selection bias using Heckman's two-step procedure, and employing different measures of corporate culture strength. Further analysis reveals that sudden CEO turnovers that move firms towards (away from) a stronger corporate culture positively (negatively) influence post-turnover accounting comparability. My results provide new insights on the role of corporate culture for financial reporting.</p></div>","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"60 ","pages":"Article 100640"},"PeriodicalIF":1.6,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43328958","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: 1
The role of adverse outcomes in municipal debt costs 不利结果在市政债务成本中的作用
IF 1.6
Advances in Accounting Pub Date : 2023-01-01 DOI: 10.1016/j.adiac.2023.100671
Christopher T. Edmonds , Ryan D. Leece , Beth Y. Vermeer , Thomas E. Vermeer
{"title":"The role of adverse outcomes in municipal debt costs","authors":"Christopher T. Edmonds ,&nbsp;Ryan D. Leece ,&nbsp;Beth Y. Vermeer ,&nbsp;Thomas E. Vermeer","doi":"10.1016/j.adiac.2023.100671","DOIUrl":"https://doi.org/10.1016/j.adiac.2023.100671","url":null,"abstract":"","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"63 ","pages":""},"PeriodicalIF":1.6,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50185923","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
Cost stickiness and bank loan contracting 成本粘性与银行贷款合同
IF 1.6
Advances in Accounting Pub Date : 2023-01-01 DOI: 10.1016/j.adiac.2023.100645
Jeong-Bon Kim , Jie Zhou
{"title":"Cost stickiness and bank loan contracting","authors":"Jeong-Bon Kim ,&nbsp;Jie Zhou","doi":"10.1016/j.adiac.2023.100645","DOIUrl":"https://doi.org/10.1016/j.adiac.2023.100645","url":null,"abstract":"","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"61 ","pages":""},"PeriodicalIF":1.6,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50185712","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
Local competition and auditors' provision of non-audit services 本地竞争与审计师提供非审计服务
IF 1.6
Advances in Accounting Pub Date : 2023-01-01 DOI: 10.1016/j.adiac.2023.100678
Nam Ho
{"title":"Local competition and auditors' provision of non-audit services","authors":"Nam Ho","doi":"10.1016/j.adiac.2023.100678","DOIUrl":"https://doi.org/10.1016/j.adiac.2023.100678","url":null,"abstract":"","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"63 ","pages":""},"PeriodicalIF":1.6,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50185961","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 effects of time pressure on audit fees 时间压力对审计费用的影响
IF 1.6
Advances in Accounting Pub Date : 2023-01-01 DOI: 10.1016/j.adiac.2023.100663
Kristyn Calabrese
{"title":"The effects of time pressure on audit fees","authors":"Kristyn Calabrese","doi":"10.1016/j.adiac.2023.100663","DOIUrl":"https://doi.org/10.1016/j.adiac.2023.100663","url":null,"abstract":"","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"63 ","pages":""},"PeriodicalIF":1.6,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50186381","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
Gold and tax capitalization: A natural experiment 黄金与税收资本化:一个自然实验
IF 1.6
Advances in Accounting Pub Date : 2023-01-01 DOI: 10.1016/j.adiac.2023.100655
Steven Smith, Ron Singleton
{"title":"Gold and tax capitalization: A natural experiment","authors":"Steven Smith,&nbsp;Ron Singleton","doi":"10.1016/j.adiac.2023.100655","DOIUrl":"https://doi.org/10.1016/j.adiac.2023.100655","url":null,"abstract":"","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"62 ","pages":""},"PeriodicalIF":1.6,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50197533","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 “Is there a dark side of competition? Product market competition and auditor-client contracting” 关于“竞争有黑暗面吗?产品市场竞争与审计师客户签约”的讨论
IF 1.6
Advances in Accounting Pub Date : 2023-01-01 DOI: 10.1016/j.adiac.2023.100659
M. Kathleen Harris, Cathy S. Jun
{"title":"Discussion of “Is there a dark side of competition? Product market competition and auditor-client contracting”","authors":"M. Kathleen Harris,&nbsp;Cathy S. Jun","doi":"10.1016/j.adiac.2023.100659","DOIUrl":"https://doi.org/10.1016/j.adiac.2023.100659","url":null,"abstract":"","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"62 ","pages":""},"PeriodicalIF":1.6,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50197535","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
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