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The effect of client gender and negotiation style on auditors' proposed audit adjustments 客户性别和谈判风格对审计师拟议审计调整的影响
IF 1.6
Advances in Accounting Pub Date : 2023-01-01 DOI: 10.1016/j.adiac.2023.100660
Jennifer Hamrick , Jennifer Schafer , Todd DeZoort
{"title":"The effect of client gender and negotiation style on auditors' proposed audit adjustments","authors":"Jennifer Hamrick , Jennifer Schafer , Todd DeZoort","doi":"10.1016/j.adiac.2023.100660","DOIUrl":"https://doi.org/10.1016/j.adiac.2023.100660","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":"50197536","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
Corporate giving and the case of tax avoidance 企业捐赠与避税案例
IF 1.6
Advances in Accounting Pub Date : 2023-01-01 DOI: 10.1016/j.adiac.2023.100644
Qianhua Ling , Linxiao Liu
{"title":"Corporate giving and the case of tax avoidance","authors":"Qianhua Ling , Linxiao Liu","doi":"10.1016/j.adiac.2023.100644","DOIUrl":"https://doi.org/10.1016/j.adiac.2023.100644","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":"50185710","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
Accounting estimation intensity, analyst following, and earnings forecast properties 会计估计强度、分析师跟随和收益预测属性
IF 1.6
Advances in Accounting Pub Date : 2022-12-01 DOI: 10.1016/j.adiac.2022.100627
Jeff P. Boone , Inder K. Khurana , K.K. Raman
{"title":"Accounting estimation intensity, analyst following, and earnings forecast properties","authors":"Jeff P. Boone ,&nbsp;Inder K. Khurana ,&nbsp;K.K. Raman","doi":"10.1016/j.adiac.2022.100627","DOIUrl":"10.1016/j.adiac.2022.100627","url":null,"abstract":"<div><p>We specify two measures of accounting estimation intensity (AEI) based on the textual analysis of the qualitative disclosures in the critical accounting policies (CAP) section of firms' MD&amp;A. We then examine how these measures relate to financial analyst following and earnings forecast properties. Using a narrow dictionary definition of accounting estimates, we find AEI is positively associated with analyst following. It is also associated with increasing levels of private information in analysts' forecasts and the informativeness of analysts' reports when analysts engage in greater scrutiny of accounting estimates. Using a broader definition of accounting estimates yields a statistically significant relation with the informativeness of analysts' reports. Overall, our results are consistent with AEI stimulating investor demand for analysts' services and increasing the informativeness of these services.</p></div>","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"59 ","pages":"Article 100627"},"PeriodicalIF":1.6,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41680283","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
Do stock options and stock awards provide managers different incentives for corporate disclosure? 股票期权和股票奖励是否为管理者提供了不同的公司信息披露激励?
IF 1.6
Advances in Accounting Pub Date : 2022-12-01 DOI: 10.1016/j.adiac.2022.100628
Emrah Ekici , Marina Y. Ruseva
{"title":"Do stock options and stock awards provide managers different incentives for corporate disclosure?","authors":"Emrah Ekici ,&nbsp;Marina Y. Ruseva","doi":"10.1016/j.adiac.2022.100628","DOIUrl":"10.1016/j.adiac.2022.100628","url":null,"abstract":"<div><p>We examine the relation between executive equity compensation and corporate disclosure. Specifically, we propose that options and stock awards provide executives with distinct incentives to disclose forecasts to market participants. Since options are risker than stock awards, executives receiving more options will have greater incentives to guide investors and influence the stock price to maximize their compensation payout. We find that a greater proportion of options in executive equity compensation is associated with a greater likelihood to issue earnings forecasts as well as with greater frequency. Overall, these results suggest that options provide executives with stronger incentives than stock awards to mitigate the disclosure agency problem.</p></div>","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"59 ","pages":"Article 100628"},"PeriodicalIF":1.6,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42774364","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
Suppliers' relationship-specific investments and customers' management forecasts 供应商特定关系投资和客户管理预测
IF 1.6
Advances in Accounting Pub Date : 2022-12-01 DOI: 10.1016/j.adiac.2022.100626
Kai Chen
{"title":"Suppliers' relationship-specific investments and customers' management forecasts","authors":"Kai Chen","doi":"10.1016/j.adiac.2022.100626","DOIUrl":"10.1016/j.adiac.2022.100626","url":null,"abstract":"<div><p>In this research, I examine the effect of relationship-specific investments (RSI) made by suppliers on customers' decisions to issue management forecasts. Suppliers' RSI have a low value outside of the customer-supplier relationship. Anticipating that their RSI may provide their customers more bargaining power (i.e., the “hold up” problem), suppliers may be reluctant to make RSI in the first place. To lessen suppliers' hold-up concerns and underinvestment in RSI, customers may issue management forecasts to build reputation and credibility, and establish an image of cooperation and transparency by meeting suppliers' information demands. I find the likelihood of customers' issuing management forecasts is positively associated with suppliers' RSI. I also find that such positive association is less pronounced when suppliers have higher bargaining power, and that customers' management forecasts contribute to longer-term customer-supplier relationships.</p></div>","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"59 ","pages":"Article 100626"},"PeriodicalIF":1.6,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"53968416","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
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
{"title":"Market response to stock exchange listing deficiency notices: Evidence from Nasdaq","authors":"Binod Guragai","doi":"10.1016/j.adiac.2022.100616","DOIUrl":"10.1016/j.adiac.2022.100616","url":null,"abstract":"<div><p>The Securities and Exchange Commission (SEC) requires Form 8-K filings of quantitative deficiency notices. This study examines whether investors use these 8-K filings in a way that influences their investment decisions. Using abnormal returns, I show that investors react negatively to these 8-K filings. Reactions to filings are less negative for firms with more institutional investors. I also find that firms with more analyst following experience less negative market reaction, supporting the notion that 8-K filings are more informative when the firm's information environment is poor. I further document that equity and multiple deficiency notice filings elicit more negative reactions and are also more likely to result in actual delisting compared to bid price deficiency notice filings. Together, these results help us understand investors' perceptions and delisting risks associated with quantitative deficiency notice filings.</p></div>","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"59 ","pages":"Article 100616"},"PeriodicalIF":1.6,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"53968386","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
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
{"title":"Are voluntary internal control weakness disclosures in initial public offerings associated with managerial ability and subsequent financial reporting quality?","authors":"Tiffany J. Westfall ,&nbsp;Mark Myring","doi":"10.1016/j.adiac.2022.100617","DOIUrl":"10.1016/j.adiac.2022.100617","url":null,"abstract":"<div><p>This study examines whether voluntary disclosure of internal control weaknesses (ICWs) in IPO registration statements is associated with managerial ability and subsequent SOX 404 adverse audit opinions. Using a sample of IPO registrants that voluntarily disclosed ICWs in their registration statements, we examine the relationship between ICW disclosure, managerial ability, and subsequent material weaknesses in internal control. We find that IPO registrants with higher managerial ability are more likely to disclose ICWs voluntarily than other registrants. Further, we find evidence that registrants that include voluntary ICW disclosures are more likely to subsequently receive an adverse SOX 404 audit opinion. Additionally, we find evidence that registrants are associated with negative cumulative abnormal returns when an auditor issues an adverse SOX 404 auditor opinion regardless of whether the ICWs were disclosed in the registration statement.</p></div>","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"59 ","pages":"Article 100617"},"PeriodicalIF":1.6,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"53968394","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
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
{"title":"The heterogeneous impact of industry concentration on analyst performance","authors":"Lan Thi Mai Nguyen ,&nbsp;Chee Seng Cheong ,&nbsp;Ralf Zurbruegg","doi":"10.1016/j.adiac.2022.100629","DOIUrl":"10.1016/j.adiac.2022.100629","url":null,"abstract":"<div><p>We examine the impact that industry concentration has on superior and inferior analysts' performance by utilizing a Herfindahl-Hirschman index of analyst specialization. Using broker M&amp;As as a plausibly exogenous shock to analyst workloads, we find that superior analysts' forecast accuracy improves when their coverage is more concentrated within a few industries. However, there is no evidence of an equivalent improvement for inferior analysts. We argue that this is due to superior analysts having a comparative advantage in utilizing intra-industry relevant information and, therefore, the more concentrated their portfolio, the better they can extract this type of information for pricing stocks. We also find that investors who trade according to the buy-sell recommendations of superior analysts who have recently experienced increased industry concentration can gain extra returns on their stock portfolio.</p></div>","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"59 ","pages":"Article 100629"},"PeriodicalIF":1.6,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42455150","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
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
{"title":"Client importance and unconditional conservatism in complex accounting estimates","authors":"Kenneth W. Shaw ,&nbsp;James D. Whitworth","doi":"10.1016/j.adiac.2022.100615","DOIUrl":"10.1016/j.adiac.2022.100615","url":null,"abstract":"<div><p>In this paper, we examine the relation between client importance to Big 4 audit firm local offices and unconditional conservatism in complex accounting estimates; specifically, stock option volatility, pension expected asset rates of return, and pension discount rates. Changes in these estimates, which can appear small, can have material financial statement effects, have been used in earnings management schemes, and pose greater audit risk. We find that more important audit clients are associated with the use of more unconditionally conservative accounting estimates. These results are consistent with auditor reputation protection rather than important client economic dependence, and suggest client importance does not impair auditor independence with respect to complex accounting estimates.</p><p>Data are available from the public sources cited in the text.</p></div>","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"58 ","pages":"Article 100615"},"PeriodicalIF":1.6,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46149806","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
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
{"title":"Value relevance of loan loss provision components and the choice of model specification","authors":"Ashish Pandey ,&nbsp;Kousik Guhathakurta","doi":"10.1016/j.adiac.2022.100600","DOIUrl":"10.1016/j.adiac.2022.100600","url":null,"abstract":"<div><p>This paper investigates the level of paradigm development for estimation procedures used in identifying value relevance of loan loss provision components. The multiplicity of loan loss provision models poses a challenge to the researcher to select a specification while understanding the capital market impact of the discretionary and nondiscretionary components. We examine the differences that can emerge in understanding the value relevance of the components of the loan loss provision by use of different loan loss provision estimation models, market valuation models, scale-related deflators, and regression techniques. We develop estimates of the discretionary and non-discretionary components of the loan loss provision using nine different specifications and two scale-related deflators. We test the value relevance of these estimates on the market capitalization using two different valuation models and different regression approaches. Using a sample of banks in India, our empirical results show that the value relevance of the components of loan loss provision is conditioned on the choice of loan loss provision specification, the valuation model, and the regression approach.</p></div>","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"58 ","pages":"Article 100600"},"PeriodicalIF":1.6,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"53968347","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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