British Accounting Review最新文献_第8页

On the role and effects of supervisor feedback sign in auditing: Evidence from a cohort of early career auditors. 上司反馈信号在审计中的作用和效果：来自一批早期职业审计师的证据。

IF 5.5 3区管理学

British Accounting Review Pub Date : 2024-11-01 DOI: 10.1016/j.bar.2024.101371

Tobias Johansson-Berg , Gustav Johed , Thomas Carrington

{"title":"On the role and effects of supervisor feedback sign in auditing: Evidence from a cohort of early career auditors.","authors":"Tobias Johansson-Berg , Gustav Johed , Thomas Carrington","doi":"10.1016/j.bar.2024.101371","DOIUrl":"10.1016/j.bar.2024.101371","url":null,"abstract":"<div><div>Supervisor feedback is essential for training and socialising early career auditors. One fundamental aspect and choice of a supervisor's feedback practice and style is whether to focus on encouraging good or discouraging poor performance. We acknowledge that early career auditors likely receive feedback on both good and poor performance in ongoing and extended feedback relationships with their closest supervisor. A work–life reality that implies that the effects of supervisors' inclinations towards a specific performance feedback sign must be assessed within a frame in which they coexist to varying degrees. We generate hypotheses on how the feedback sign from the closest supervisor affects early career auditors' underreporting of time and intrinsic work motivation, which are two matters related to audit quality. We found that supervisor feedback on negative performance was associated with increased underreporting of time and decreased intrinsic motivation. Feedback on positive performance lessens underreporting of time and supports the development of intrinsic motivation. In summary, our results support emphasising the type of performance for which supervisors choose to provide feedback.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"56 6","pages":"Article 101371"},"PeriodicalIF":5.5,"publicationDate":"2024-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0890838924001100/pdfft?md5=c3f22b47a573eac7fa71607804daf4e3&pid=1-s2.0-S0890838924001100-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140280463","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Management control systems, business financial literacy and financial leverage in business-incubated start-ups 初创企业的管理控制系统、企业财务知识和财务杠杆作用

IF 5.5 3区管理学

British Accounting Review Pub Date : 2024-11-01 DOI: 10.1016/j.bar.2024.101427

Roberto Graña-Alvarez , Jacobo Gomez-Conde , Ernesto Lopez-Valeiras , Miguel González-Loureiro

{"title":"Management control systems, business financial literacy and financial leverage in business-incubated start-ups","authors":"Roberto Graña-Alvarez , Jacobo Gomez-Conde , Ernesto Lopez-Valeiras , Miguel González-Loureiro","doi":"10.1016/j.bar.2024.101427","DOIUrl":"10.1016/j.bar.2024.101427","url":null,"abstract":"<div><div>Entrepreneurs manage the capital structure of their start-ups to align the assumption of financial risk with their risk appetite. We focus on the ways in which management control systems (MCS), categorized as financial and non-financial MCS, serve as determinants of financial leverage in start-ups. Of particular interest is the influence of entrepreneurs' financial literacy on this relationship. We test these associations on a sample of business-incubated start-ups by combining survey and archival data. Our results show that financial MCS are negatively associated with financial leverage, unlike non-financial MCS, which are positively related. Entrepreneurs’ financial literacy mitigates the impact of these associations. Overall, our aim is to shed light on how start-ups navigate the trade-off between taking risks and controlling their operations. In addition, we add to the growing literature on the adjustment of financial leverage and the role of MCS and financial literacy in managing such leverage.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"56 6","pages":"Article 101427"},"PeriodicalIF":5.5,"publicationDate":"2024-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0890838924001914/pdfft?md5=00735c234becfff6ac08eb6b0341d057&pid=1-s2.0-S0890838924001914-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141410525","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Withdrawal notice to: <’ Does mandating corporate social and environmental disclosure improve social and environmental performance?: Broad-based evidence regarding the effectiveness of Directive 2014/95/EU ‘><[YBARE(56/6) (2024) / 101437]>

IF 5.5 3区管理学

British Accounting Review Pub Date : 2024-11-01 DOI: 10.1016/j.bar.2024.101547

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

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Investor behavior around targeted liquidity announcements 投资者围绕定向流动性公告的行为

IF 5.5 3区管理学

British Accounting Review Pub Date : 2024-11-01 DOI: 10.1016/j.bar.2023.101275

Giovanni Cardillo , Enrico Onali , Salvatore Perdichizzi

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Economic policy uncertainty, carbon emissions and firm valuation: International evidence 经济政策的不确定性、碳排放和企业估值：国际证据

IF 5.5 3区管理学

British Accounting Review Pub Date : 2024-11-01 DOI: 10.1016/j.bar.2024.101453

Sudipta Bose , Syed Shams , Searat Ali , Abdullah Al Mamun , Millicent Chang

{"title":"Economic policy uncertainty, carbon emissions and firm valuation: International evidence","authors":"Sudipta Bose , Syed Shams , Searat Ali , Abdullah Al Mamun , Millicent Chang","doi":"10.1016/j.bar.2024.101453","DOIUrl":"10.1016/j.bar.2024.101453","url":null,"abstract":"<div><div>This paper explores how the uncertainty surrounding economic policies affects the decisions managers make, particularly with reference to carbon emissions. Notably, this is a pioneering effort as very few studies have examined the influence of economic policy uncertainty on decisions about either carbon emissions or renewable energy, and, in turn, the impact of these decisions on firm value. From a sample spanning 22 countries over the period 2007 to 2018, our results show that, while carbon emissions increase with policy uncertainty, this relationship is mediated by renewable energy consumption. Country factors such as climate change performance, emissions trading schemes, and business culture also affect this relationship. In countries where economic policy uncertainty tends to be high, firms generally have a lower market value, due in part to higher levels of carbon emissions. These findings highlight the importance of connecting policy uncertainty to decisions about carbon emissions and renewable energy. They also provide insights into the detrimental effects of policy uncertainty on firm value.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"56 6","pages":"Article 101453"},"PeriodicalIF":5.5,"publicationDate":"2024-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0890838924002178/pdfft?md5=1a129897c9232ef2e8e9e57d731027f7&pid=1-s2.0-S0890838924002178-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141994709","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Shareholders' political hierarchy and regulatory enforcement: Evidence from corporate risk management 股东的政治等级与监管执行：公司风险管理的证据

IF 5.5 3区管理学

British Accounting Review Pub Date : 2024-11-01 DOI: 10.1016/j.bar.2024.101372

Huimin Guo , Zheyao Pan , Gary Tian

{"title":"Shareholders' political hierarchy and regulatory enforcement: Evidence from corporate risk management","authors":"Huimin Guo , Zheyao Pan , Gary Tian","doi":"10.1016/j.bar.2024.101372","DOIUrl":"10.1016/j.bar.2024.101372","url":null,"abstract":"<div><div>In our study, we investigate the impact of shareholders' political hierarchy on regulatory enforcement within the context of a Chinese local state-owned enterprise where multiple government shareholders, each with different political hierarchical levels, coexist. Our research reveals that the presence of higher-level noncontrolling government shareholders, specifically noncontrolling government shareholders with a higher hierarchical level than the controlling government shareholders, enhances the risk-reducing effect of derivative use. This indicates that higher-level noncontrolling government shareholders play a role in facilitating the enforcement of derivative-related regulations. Additionally, we find that these higher-level noncontrolling government shareholders enhance the efficiency of derivative use through two primary channels: their superior access to regulatory information and their monitoring of corporate regulatory compliance. We also explore the impact of higher-level noncontrolling government shareholders in regulatory enforcement by examining the 2009–2010 top-down derivative-related regulation. In summary, our analysis underscores the positive influence of higher-level noncontrolling government shareholders on risk management efficiency, primarily due to their information advantage regarding regulations, which subsequently strengthens the enforceability of regulatory measures.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"56 6","pages":"Article 101372"},"PeriodicalIF":5.5,"publicationDate":"2024-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0890838924001112/pdfft?md5=61e509e9fb6419f8bd8c7a56c5fffc91&pid=1-s2.0-S0890838924001112-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140405468","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Making outside directors inside: Independent directors’ corporate site visits and real earnings management 让外部董事成为内部董事：独立董事的企业实地考察与实际收益管理

IF 5.5 3区管理学

British Accounting Review Pub Date : 2024-11-01 DOI: 10.1016/j.bar.2024.101429

Qiong Wang , Huajie Wang , Kemin Wang

引用次数: 0

Withdrawal notice to: <’ The Use of Machine Learning Algorithms to Predict Financial Statement Fraud ‘><[YBARE(56/6) (2024) / 101441]>

IF 5.5 3区管理学

British Accounting Review Pub Date : 2024-11-01 DOI: 10.1016/j.bar.2024.101548

Dr Mark Lokanan , Dr Satish Sharma

引用次数: 0

Withdrawal notice to: <’ Corporate Culture and Carbon Emission Performance ‘> <[YBARE(56/6) (2024) / 101462]>

IF 5.5 3区管理学

British Accounting Review Pub Date : 2024-11-01 DOI: 10.1016/j.bar.2024.101545

Dr Mostafa Monzur Hasan , Dr Md Borhan Uddin Bhuiyan , Dr Grantley Taylor

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Hybridisation, purification, and re-hybridisation: A study of shifting registers of value 杂交、纯化和再杂交：价值转移寄存器的研究

IF 5.5 3区管理学

British Accounting Review Pub Date : 2024-09-01 DOI: 10.1016/j.bar.2023.101201

Gustaf Kastberg Weichselberger , Cemil Eren Fırtın , Enrico Bracci

{"title":"Hybridisation, purification, and re-hybridisation: A study of shifting registers of value","authors":"Gustaf Kastberg Weichselberger , Cemil Eren Fırtın , Enrico Bracci","doi":"10.1016/j.bar.2023.101201","DOIUrl":"10.1016/j.bar.2023.101201","url":null,"abstract":"<div><div>The aim of this paper is to add to the discussion on hybrids and valuing. We argue that more dynamic theorising is needed to understand hybridity. The aim is thus to further the discussion and to nuance the theorisation of hybrids and values by focusing on their emergence and shifts. The study is qualitative, and the empirical base is the handling of the pandemic in a Swedish county council and a municipality. The research question is: How and why did values emerge and shift in the handling of the COVID-19 pandemic? Our first contribution is the development of concepts whereby we centre hybridisation, purification, and re-hybridisation, as well as the concepts of first- and second-order dissonance. The second contribution is the enhancement of our understanding of the dynamics of hybrids. Our theorising adds to studies indicating the risk of hybrid settings collapsing and then reverting to pure states because of what we call second-order dissonance. Pure states, however, are always at risk of first-order dissonance and of exploding into hybrid states. Our observations advance research into both valuing and accounting, which tends to focus on specific established values, or on how accounting for a value emerges.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"56 6","pages":"Article 101201"},"PeriodicalIF":5.5,"publicationDate":"2024-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0890838923000343/pdfft?md5=8b37468377455cbc2a2ed374ebded44c&pid=1-s2.0-S0890838923000343-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43772741","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0