Accounting Forum最新文献_第10页

Fair value accounting: epistemic commitment and resistance 公允价值会计:认知承诺与抗拒

IF 3.1 4区管理学

Accounting Forum Pub Date : 2021-08-08 DOI: 10.1080/01559982.2021.1941568

W. Maroun, W. van Zijl

{"title":"Fair value accounting: epistemic commitment and resistance","authors":"W. Maroun, W. van Zijl","doi":"10.1080/01559982.2021.1941568","DOIUrl":"https://doi.org/10.1080/01559982.2021.1941568","url":null,"abstract":"ABSTRACT This study responds to calls for additional research on how accounting prescriptions are being operationalised with a specific focus on fair value accounting by individual practitioners. Detailed interviews are carried out to evaluate how accountants understand and resist fair value accounting. The nature of resistance is used to distinguish between proponents of historical cost accounting and flexible adherents to fair value accounting. Contrary to expectations, the former do not reject fair value accounting outright but see it as playing a complementary role when fair value disclosures support historical cost accounting. Resistance is only evident when fair value movements are recognised in financial statements and takes the form of technical and conceptual objections. Departures from accounting standards are, however, avoided with the result that historical cost advocates are reluctant but obedient adopters of fair value accounting. Flexible adherents also resist fair value but the nature of their resistance is procedural or operational. Without a clear commitment to either regime, legalistic and superficial application of accounting standards becomes more common. Consequently, flexible adherents pose a greater risk to auditors, regulators and standard setters than do “dissidents” advocating for historical cost accounting. Overall, the study highlights the interconnection between the level of commitment to well-established accounting knowledge templates and resistance rather than treating these as separate theoretical perspectives. The results demonstrate that resistance is not specific to certain groups of accountants but is both dynamic and systemic. How resistance manifests itself has important implications for the understanding and application of accounting prescriptions.","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"8 1","pages":"215 - 240"},"PeriodicalIF":3.1,"publicationDate":"2021-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83600095","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Is auditors’ professional scepticism a “double-edged sword”? 审计师的职业怀疑是一把“双刃剑”吗?

IF 3.1 4区管理学

Accounting Forum Pub Date : 2021-08-08 DOI: 10.1080/01559982.2021.1944028

Yan Sun, Wancong Jia, Suyi Liu

{"title":"Is auditors’ professional scepticism a “double-edged sword”?","authors":"Yan Sun, Wancong Jia, Suyi Liu","doi":"10.1080/01559982.2021.1944028","DOIUrl":"https://doi.org/10.1080/01559982.2021.1944028","url":null,"abstract":"ABSTRACT Professional scepticism is an indispensable quality for auditors as well as a key determinant of their behaviour and decisions. However, higher professional scepticism can negatively affect auditors’ ability to deal with the growing complexity and uncertainty in auditing. Using a sample of 163 auditors from auditing firms, this study examines the impact of auditors’ professional scepticism on positive audit behaviour, defined as actions auditors take to improve themselves or the environment with an eye to the future. We also explore an effective coping mechanism that weakens this negative impact. The results show that professional scepticism has a negative impact on positive audit behaviour, and that organisational trust can fully mediate this negative impact. Additionally, the person–organisation fit between auditor and auditing firm can weaken the negative impact of professional scepticism on organisational trust, which further weakens the negative impact of professional scepticism on positive audit behaviour. This study complements the literature on professional scepticism and positive audit behaviour and provides empirical evidence and theoretical references for understanding professional scepticism as a “double-edged sword”.","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"24 1","pages":"241 - 263"},"PeriodicalIF":3.1,"publicationDate":"2021-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91221953","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

The impact of disclosure quality on analyst forecasts in China 中国信息披露质量对分析师预测的影响

IF 3.1 4区管理学

Accounting Forum Pub Date : 2021-08-06 DOI: 10.1080/01559982.2021.1936394

Shenglei Hu, Ming Liu, B. Sohn, D. Yuen

{"title":"The impact of disclosure quality on analyst forecasts in China","authors":"Shenglei Hu, Ming Liu, B. Sohn, D. Yuen","doi":"10.1080/01559982.2021.1936394","DOIUrl":"https://doi.org/10.1080/01559982.2021.1936394","url":null,"abstract":"ABSTRACT Since the establishment of the Shenzhen Stock Exchange (SZSE) Disclosure Ranking System in 2001, the disclosure quality of listed companies has increased in China. As a result, analysts can access more timely, valuable, and reliable information to understand companies’ overall operating status, financial reports, and accrual components of earnings. As analysts can save time and costs when they have access to high-quality information provided by firms, their earnings forecast error and optimism bias are reduced, and analysts’ divergence of opinion on firm prospects decreases. Using a sample of 419 A-share firms listed on the Main Board of the SZSE over the 2001–2018 period, we investigate whether disclosure quality affects analysts’ forecasting behaviour in China’s securities market using SZSE disclosure ranking data, and find that high disclosure quality improves analyst forecast accuracy and reduces forecast optimism and forecast dispersion. We also find that disclosure quality is associated with an increase in a firm’s stock price synchronicity with the market and a decrease in industry-wide and firm-specific information, and that a good disclosure ranking can enhance the credibility of firm-specific information and therefore its usefulness to financial analysts in the emerging market of China.","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"103 1-2 1","pages":"411 - 434"},"PeriodicalIF":3.1,"publicationDate":"2021-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76879795","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 6

Other comprehensive income reporting and earnings management: evidence from China 其他综合收益报告和盈余管理:来自中国的证据

IF 3.1 4区管理学

Accounting Forum Pub Date : 2021-08-06 DOI: 10.1080/01559982.2021.1966711

Yan Wang, Zhuqian He, Y. Shan, Xiaoying Liu

引用次数: 4

Opening accounting: a Manifesto 开放会计:一个宣言

IF 3.1 4区管理学

Accounting Forum Pub Date : 2021-07-03 DOI: 10.1080/01559982.2021.1952685

Chandana Alawattage, Diane-Laure Arjaliès, M. Barrett, J. Bernard, Silvia Pereira de Castro Casa Nova, Charles H. Cho, Christine Cooper, Mercy Denedo, Caecilia Drujon D’Astros, R. Evans, A. Ejiogu, L. Frieden, A. Ghio, Nicholas McGuigan, Yi-Hsin Luo, Erica Pimentel, Lisa Powell, Paula Andrea Navarro Pérez, P. Quattrone, Andrea M. Romi, S. Smyth, Joanne Sopt, Matthew Sorola

{"title":"Opening accounting: a Manifesto","authors":"Chandana Alawattage, Diane-Laure Arjaliès, M. Barrett, J. Bernard, Silvia Pereira de Castro Casa Nova, Charles H. Cho, Christine Cooper, Mercy Denedo, Caecilia Drujon D’Astros, R. Evans, A. Ejiogu, L. Frieden, A. Ghio, Nicholas McGuigan, Yi-Hsin Luo, Erica Pimentel, Lisa Powell, Paula Andrea Navarro Pérez, P. Quattrone, Andrea M. Romi, S. Smyth, Joanne Sopt, Matthew Sorola","doi":"10.1080/01559982.2021.1952685","DOIUrl":"https://doi.org/10.1080/01559982.2021.1952685","url":null,"abstract":"Opening accounting: a Manifesto Chandana Alawattage, Diane-Laure Arjaliès, Mereana Barrett, Julie Bernard, Silvia Pereira de Castro Casa Nova, Charles H. Cho, Christine Cooper, Mercy Denedo, Caecilia Drujon D’Astros, Russell Evans, Amanze Ejiogu, Lex Frieden, Alessandro Ghio, Nicholas McGuigan, Yi Luo, Erica Pimentel, Lisa Powell, Paula Andrea Navarro Pérez, Paolo Quattrone, Andrea M. Romi, Stewart Smyth, Joanne Sopt and Matthew Sorola Adam Smith Business School, University of Glasgow; Ivey Business School, Western University; Massey University; Université Laval; University of São Paulo; Schulich School of Business, York University; University of Edinburgh; Durham University; Toulouse Business School; University of Windsor; University of Leicester; University of Texas Health Science Center at Houston; Monash University; Ted Rogers School of Management, Ryerson University; Smith School of Business, Queen’s University; University Foundation Los Libertadores; University of Manchester; Texas Tech University; University of Birmingham; Lam Family College of Business, San Francisco State University","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"42 1","pages":"227 - 246"},"PeriodicalIF":3.1,"publicationDate":"2021-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76386023","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 23

Diffusion of the Balanced Scorecard: motives for adoption, design choices, organisational fit, and consequences 平衡计分卡的扩散:采用的动机、设计选择、组织契合度和结果

IF 3.1 4区管理学

Accounting Forum Pub Date : 2021-07-01 DOI: 10.1080/01559982.2021.1930341

R. Lueg, A. L. Carvalho e Silva

{"title":"Diffusion of the Balanced Scorecard: motives for adoption, design choices, organisational fit, and consequences","authors":"R. Lueg, A. L. Carvalho e Silva","doi":"10.1080/01559982.2021.1930341","DOIUrl":"https://doi.org/10.1080/01559982.2021.1930341","url":null,"abstract":"ABSTRACT The purpose of this exploratory study is to understand how the motives behind a Balanced Scorecard (BSC) adoption affect the BSC's design, organisational fit, and consequences from a diffusion theory perspective. Using semi-structured interviews, we follow up on three organisations that are long-term adopters of the BSC. We find that the motives for adopting the BSC do not follow the conventional model whereby early adopters have economic (rational) and late adopters non-economic (social) motives, but that these motives interact during the diffusion process. These organisations reframed the BSC and bundled it with other practices to achieve a better cultural, technical and political fit (i.e. top-management-related factors and IT systems). Cultural misfits are the most formative and can overpower technical and political aspects of fit. This has led to management practices that differ from the original design of the BSC. Also, we critically assess consequences of the BSC adoptions. Even adopters emphasising economic motives for adopting the BSC did not attempt to assess its ex-post financial impact. Thereby, our study contributes a critical view on fashionable management innovations.","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"2365 1","pages":"287 - 313"},"PeriodicalIF":3.1,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86569593","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Transfer pricing: changing views in changing times 转移定价:时代在变，观点在变

IF 3.1 4区管理学

Accounting Forum Pub Date : 2021-07-01 DOI: 10.1080/01559982.2021.1926778

H. Rogers, L. Oats

引用次数: 12

Social capital and earnings management in small and medium firms 社会资本与中小企业盈余管理

IF 3.1 4区管理学

Accounting Forum Pub Date : 2021-07-01 DOI: 10.1080/01559982.2021.1935107

J. P. Sánchez-Ballesta, José Yagüe

引用次数: 10

Assurance of environmental, social and governance disclosures in a developing country: perspectives of regulators and quasi-regulators 发展中国家环境、社会和治理信息披露的保证:监管者和准监管者的视角

IF 3.1 4区管理学

Accounting Forum Pub Date : 2021-05-23 DOI: 10.1080/01559982.2021.1927481

S. Simpson, Francis Aboagye-Otchere, Rhoda Ahadzie

{"title":"Assurance of environmental, social and governance disclosures in a developing country: perspectives of regulators and quasi-regulators","authors":"S. Simpson, Francis Aboagye-Otchere, Rhoda Ahadzie","doi":"10.1080/01559982.2021.1927481","DOIUrl":"https://doi.org/10.1080/01559982.2021.1927481","url":null,"abstract":"ABSTRACT The paper explores the assurance of environmental, social, and governance (ESG) disclosures in a developing country. Unlike other papers, this study focuses on regulators and quasi-regulators understanding of ESG assurance, their perception and preferences for assurance providers, and the considerations in choosing an assurance provider. Using a qualitative research design, the Strong Structuration Theory was employed to draw meanings from data gathered through semi-structured interviews. Findings reveal that external factors such as the emerging nature of ESG in Ghana, the working fields of interviewees, the developing nature of the internal audit function, non-Big 4 audit firms, and the accounting profession were crucial in interviewees’ conceptualization of ESG assurance and their preferences for various assurance providers. Also, there is low preference for accountants, internal auditors, and non-Big 4 firms as ESG assurance providers, particularly for environmental and social disclosures. Regulators, however, received a high endorsement. It was evident that expertise and regulatory oversight were the main factors interviewees considered in choosing assurance providers. Accountants, non-Big 4 audit firms, and internal auditors would need to improve stakeholders’ perception of their capacity and independence for ESG assurance. Moreover, considerations such as the value for expertise, independence, and reputation for regulators affect the choice of an ESG assurance provider. The findings have implications (outcomes) for regulators to consider their ESG assurance participation and its consequences.","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"66 1","pages":"109 - 133"},"PeriodicalIF":3.1,"publicationDate":"2021-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83462778","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

Customer and tax behaviour: how customer concentration affect suppliers’ tax avoidance 顾客与税收行为:顾客集中度对供应商避税的影响

IF 3.1 4区管理学

Accounting Forum Pub Date : 2021-05-18 DOI: 10.1080/01559982.2021.1922187

Jinghua Wang, Ning Mao

引用次数: 10