British Accounting Review最新文献_第6页

Reprint of: Heterogeneity in the integration of ESG measures in executive compensation: Determinants, contracting details and outcomes 高管薪酬中ESG措施整合的异质性：决定因素、契约细节和结果

IF 5.5 3区管理学

British Accounting Review Pub Date : 2025-01-01 DOI: 10.1016/j.bar.2025.101559

Shilin Hou , Jianfeng Shen , Chuan Yu , Shan Zhou

引用次数: 0

Reprint of: Does mandating corporate social and environmental disclosure improve social and environmental performance?: Broad-based evidence regarding the effectiveness of directive 2014/95/EU 转载：强制要求企业披露社会和环境信息是否能改善社会和环境绩效？关于2014/95/EU指令有效性的广泛证据

IF 5.5 3区管理学

British Accounting Review Pub Date : 2025-01-01 DOI: 10.1016/j.bar.2025.101558

Charl de Villiers , John Dumay , Federica Farneti , Jing Jia , Zhongtian Li

{"title":"Reprint of: Does mandating corporate social and environmental disclosure improve social and environmental performance?: Broad-based evidence regarding the effectiveness of directive 2014/95/EU","authors":"Charl de Villiers , John Dumay , Federica Farneti , Jing Jia , Zhongtian Li","doi":"10.1016/j.bar.2025.101558","DOIUrl":"10.1016/j.bar.2025.101558","url":null,"abstract":"<div><div>Given that the aim of corporate social and environmental <em>disclosure</em> mandates is to improve corporate social and environmental <em>performance</em>, this study investigates the impact of such mandates on performance. Using a difference-in-differences analysis, we examine trends in corporate social and environmental performance before and after the introduction of Directive 2014/95/EU (hereafter, the Directive), comparing affected European companies with companies in the United States (US), based on a balanced sample of 358 European companies (excluding United Kingdom (UK) companies, because they were subject to additional regulations that came into effect around the same time) and 470 US companies from 2009 to 2020. We find that European companies' performance has not improved substantially since the Directive came into effect in 2017, nor have they improved compared to US companies. Thus, the evidence suggests that the Directive has not improved European companies’ social and environmental performance. Our study provides broad-based evidence of the (in)effectiveness of mandating corporate social and environmental disclosures to enhance performance. Our findings will be of interest to regulators considering disclosure mandates, as well as stakeholders and investors interested in enhancing social and environmental performance.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"57 1","pages":"Article 101558"},"PeriodicalIF":5.5,"publicationDate":"2025-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143593057","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"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: 0

Reprint of: The capital market consequence of sustained abnormal Audit fees: Evidence from stock price crash risk 持续异常审计费用的资本市场后果：来自股价崩盘风险的证据

IF 5.5 3区管理学

British Accounting Review Pub Date : 2025-01-01 DOI: 10.1016/j.bar.2025.101555

Sang Mook Lee , Jong Chool Park , Hakjoon Song

{"title":"Reprint of: The capital market consequence of sustained abnormal Audit fees: Evidence from stock price crash risk","authors":"Sang Mook Lee , Jong Chool Park , Hakjoon Song","doi":"10.1016/j.bar.2025.101555","DOIUrl":"10.1016/j.bar.2025.101555","url":null,"abstract":"<div><div>Prior studies provide mixed interpretations for the effect of abnormal audit fees on audit quality. One interpretation is that abnormal audit fees reflect economic bonding which decreases audit quality, while the other interpretation is that they are associated with unobserved audit efforts and audit risk. We argue that long-term abnormal audit fees clarify mixed evidence, as they reflect the gradual formation and development of both economic bonding and sustained auditor efforts over time. We examine the effect of long-term abnormal audit fees on audit quality by focusing on client's future stock price crash risk. Using 42,604 firm-year observations of U.S. firms, we find that sustained positive abnormal audit fees (consistently positive long-term abnormal audit fees) are negatively associated with future stock price crash risk, supporting the auditor effort argument and negating the economic bonding argument. We also find weak evidence that current-period abnormal audit fees are positively associated with future stock price crash risk, supporting the audit risk argument. Overall, our evidence shows that the magnitude and the pattern of long-term abnormal audit fees jointly affect audit quality in mitigating a client's bad news hoarding behavior.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"57 1","pages":"Article 101555"},"PeriodicalIF":5.5,"publicationDate":"2025-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143593059","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"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: 0

Reprint of: The use of machine learning algorithms to predict financial statement fraud 转载自：使用机器学习算法预测财务报表欺诈

IF 5.5 3区管理学

British Accounting Review Pub Date : 2025-01-01 DOI: 10.1016/j.bar.2025.101560

Mark Lokanan , Satish Sharma

引用次数: 0

Reprint of: Rank-and-file employee stock options and audit pricing: Evidence from S&P 1500 firms 普通员工股票期权和审计定价：来自标准普尔1500公司的证据

IF 5.5 3区管理学

British Accounting Review Pub Date : 2025-01-01 DOI: 10.1016/j.bar.2025.101556

Xiaoqi Chen , Maoliang Li , Emmanuel Obiri-Yeboah , Qiang Wu

引用次数: 0

Reprint of: Audit committee member busyness and risk factor disclosure 转载：审计委员会成员的忙碌与风险因素披露

IF 5.5 3区管理学

British Accounting Review Pub Date : 2025-01-01 DOI: 10.1016/j.bar.2025.101561

Cristina Bailey , Joshua J. Filzen

{"title":"Reprint of: Audit committee member busyness and risk factor disclosure","authors":"Cristina Bailey , Joshua J. Filzen","doi":"10.1016/j.bar.2025.101561","DOIUrl":"10.1016/j.bar.2025.101561","url":null,"abstract":"<div><div>Audit committees in the U.S. oversee risk management within organizations, including oversight of the disclosure of risk factors in periodic filings. Because audit committees have become increasingly over-burdened, we examine the impact of the busyness of audit committee members, measured via members’ service on other boards, on risk factor disclosures. We find firms with busy members issue disclosures that are of lower quality (i.e., less readable and less focused on firm fundamentals). Further, we find that firms with busy members are more likely to issue timely updates to disclosures. However, these updates are more likely to be vague—implying they are inconsequential to the market. We find these results are primarily driven by service in other non-audit committee roles. In additional cross-sectional tests, we find that our results are strongest when there is more uncertainty or complexity in the business environment. Finally, additional specifications and tests show that our results are robust to concerns related to endogeneity. Overall, we find that the busyness of audit committee members has important implications for risk factor disclosures.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"57 1","pages":"Article 101561"},"PeriodicalIF":5.5,"publicationDate":"2025-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143593060","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"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: 0

The hidden cost of organisation capital: Evidence from trade credit 组织资本的隐性成本：来自贸易信贷的证据

IF 5.5 3区管理学

British Accounting Review Pub Date : 2024-11-01 DOI: 10.1016/j.bar.2023.101238

Joye Khoo , Adrian (Wai Kong) Cheung

引用次数: 0

Exploring the acquisition behavior of penny stock firms 探究仙股公司的收购行为

IF 5.5 3区管理学

British Accounting Review Pub Date : 2024-11-01 DOI: 10.1016/j.bar.2023.101276

Shujie Liu , Mohammed Aminu Sualihu , Mingwei Sun , Alfred Yawson

引用次数: 0

Deposit insurance and credit union earnings opacity 存款保险和信用社盈利不透明

IF 5.5 3区管理学

British Accounting Review Pub Date : 2024-11-01 DOI: 10.1016/j.bar.2024.101486

Lemonia M. Rempoutsika , Dimitris K. Chronopoulos , Linh Nguyen , John O.S. Wilson

引用次数: 0

Online judicial auction, loan availability, and corporate investment in China 中国的在线司法拍卖、贷款供应和企业投资

IF 5.5 3区管理学

British Accounting Review Pub Date : 2024-11-01 DOI: 10.1016/j.bar.2024.101487

Yongwei Ye , Dongmin Kong , Renzhi Li , Xiaofan Li , Yunqing Tao

引用次数: 0