Journal of Accounting and Public Policy最新文献_第10页

Nigerian professional investors' sense-making of the impact of shareholder activism on corporate accountability 尼日利亚专业投资者对股东激进主义对公司问责制影响的理解

IF 3.6 3区管理学

Journal of Accounting and Public Policy Pub Date : 2023-07-01 DOI: 10.1016/j.jaccpubpol.2023.107114

Folajimi Ashiru , Emmanuel Adegbite , Franklin Nakpodia

引用次数: 0

Earnings expectations and the quality of financial services 盈利预期和金融服务质量

IF 3.6 3区管理学

Journal of Accounting and Public Policy Pub Date : 2023-07-01 DOI: 10.1016/j.jaccpubpol.2023.107115

Xiaomeng Shi , Duc Duy Nguyen , Mingzhu Wang

引用次数: 0

Reputation and commercialism: Did accounting have a golden age? The US audit profession 1929–1990 声誉与商业主义：会计有黄金时代吗？美国审计行业1929–1990

IF 3.6 3区管理学

Journal of Accounting and Public Policy Pub Date : 2023-07-01 DOI: 10.1016/j.jaccpubpol.2023.107119

Michael E. Doron

引用次数: 0

The effect of disclosure committees on non-GAAP reporting quality 披露委员会对非GAAP报告质量的影响

IF 3.6 3区管理学

Journal of Accounting and Public Policy Pub Date : 2023-07-01 DOI: 10.1016/j.jaccpubpol.2023.107118

Jie Hao

{"title":"The effect of disclosure committees on non-GAAP reporting quality","authors":"Jie Hao","doi":"10.1016/j.jaccpubpol.2023.107118","DOIUrl":"10.1016/j.jaccpubpol.2023.107118","url":null,"abstract":"<div><p>I examine whether company-implemented disclosure committees help to improve non-GAAP reporting quality. I find that firms with disclosure committees provide higher quality non-GAAP performance metrics and that the exclusions used to calculate their non-GAAP numbers are less persistent for future operating income and operating cash flows. Moreover, I find that firms with disclosure committees are less likely to receive SEC comment letters about non-GAAP disclosure. For firms that receive comment letters about non-GAAP reporting, disclosure committees can help to improve non-GAAP reporting quality. Comparing the influence of audit committees and disclosure committees, I find that audit committee financial experts have stronger monitoring effects than those on disclosure committees. Meanwhile, legal experts on disclosure committees provide similar monitoring compared to audit committees’ financial experts. Finally, the interaction between audit committee financial experts and disclosure committee legal experts produces the strongest effect on non-GAAP reporting quality. In sum, my analyses suggest that disclosure committees can provide important monitoring of non-GAAP reporting.</p></div>","PeriodicalId":48070,"journal":{"name":"Journal of Accounting and Public Policy","volume":null,"pages":null},"PeriodicalIF":3.6,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42977890","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

Transparency trade-offs in the operation of national Public Private Partnership units: The case of Ireland’s National Development Finance Agency 国家公私伙伴关系单位运作中的透明度权衡：以爱尔兰国家发展金融局为例

IF 3.6 3区管理学

Journal of Accounting and Public Policy Pub Date : 2023-07-01 DOI: 10.1016/j.jaccpubpol.2023.107111

Gail Sheppard , Matthias Beck

{"title":"Transparency trade-offs in the operation of national Public Private Partnership units: The case of Ireland’s National Development Finance Agency","authors":"Gail Sheppard , Matthias Beck","doi":"10.1016/j.jaccpubpol.2023.107111","DOIUrl":"10.1016/j.jaccpubpol.2023.107111","url":null,"abstract":"<div><p>Since 2002, the Irish National Development Finance Agency [NDFA] has played a leading role in the procurement of Public Private Partnership [PPP] projects in Ireland (UNECE, 2008). It has procured 9 PPP projects bundles, which are currently listed on its website, between 2002 and 2022 <span><sup>1</sup></span> in addition to Primary Care, Justice, OPW and Education bundles not currently listed on its website. Ireland follows a global pattern where national or provincial PPP units, frequently organised as arm’s-length bodies, play a central role in managing the partnership-based procurement of infrastructure projects (Burger, 2009). This paper examines how the NDFA, acting as Ireland’s PPP unit, has affected the transparency and accountability of Irish PPP procurement. Our analysis indicates that the expanding role played by the NDFA has been depoliticisation and agencification. Our analysis deviates from some previous critical studies of PPP agency governance (Sześciło, 2020) in that we argue that agencification can adversely affect some aspects of PPP transparency while strengthening others, such as selection process transparency. Nonetheless, we suggest the approach to PPP procurement could harm the long-term sustainability of Irish PPP. Using the example of Ireland, our paper contributes to an understanding of the impact of such institutional arrangements on transparency and accountability of PPP procurement.</p></div>","PeriodicalId":48070,"journal":{"name":"Journal of Accounting and Public Policy","volume":null,"pages":null},"PeriodicalIF":3.6,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48645213","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

Do corporate taxes affect employee welfare? Evidence from workplace safety 公司税会影响员工福利吗？来自工作场所安全的证据

IF 3.6 3区管理学

Journal of Accounting and Public Policy Pub Date : 2023-07-01 DOI: 10.1016/j.jaccpubpol.2023.107112

Daniel Bradley , Connie X. Mao , Chi Zhang

引用次数: 0

To switch or not to switch? The effect of audit firms’ economies of scale on audit firm switches after audit price deregulation in China 换还是不换?中国审计价格放松管制后审计事务所规模经济对审计事务所转换的影响

IF 3.6 3区管理学

Journal of Accounting and Public Policy Pub Date : 2023-07-01 DOI: 10.1016/j.jaccpubpol.2023.107098

Yanming Cao , Jengfang Chen , Meiting Lu , Grant Richardson

{"title":"To switch or not to switch? The effect of audit firms’ economies of scale on audit firm switches after audit price deregulation in China","authors":"Yanming Cao , Jengfang Chen , Meiting Lu , Grant Richardson","doi":"10.1016/j.jaccpubpol.2023.107098","DOIUrl":"10.1016/j.jaccpubpol.2023.107098","url":null,"abstract":"<div><p>We exploit the unique setting of China’s 2014 audit price deregulation policy to examine whether audit firms use their economies of scale (EOS) to compete for clients. We find a significant increase in client firms switching from a non-EOS auditor to an EOS auditor after the audit price deregulation policy was implemented. The additional analyses show that EOS audit firms are more likely to offer audit fee discounts than non-EOS audit firms while retaining audit quality. We also find that the auditors’ EOS effect is more pronounced for highly homogeneous industries and firms paying high abnormal audit fees, firms in financial distress, and firms receiving less capital market attention than for less homogeneous industries and firms paying low abnormal audit fees, financially stable firms, and firms receiving more capital market attention. Finally, we find that the presence of state-owned enterprises and political connections both separately and jointly moderate the effect of audit firm–client realignments from a non-EOS auditor to an EOS auditor after the audit price deregulation. Overall, our study provides important insights for policymakers and regulators reviewing and developing new policies on audit services.</p></div>","PeriodicalId":48070,"journal":{"name":"Journal of Accounting and Public Policy","volume":null,"pages":null},"PeriodicalIF":3.6,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44291658","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

Firm-level political risk and earnings opacity 公司层面的政治风险和收益不透明

IF 3.6 3区管理学

Journal of Accounting and Public Policy Pub Date : 2023-07-01 DOI: 10.1016/j.jaccpubpol.2023.107101

Huy Viet Hoang , Khanh Hoang , Cuong Nguyen , Dung Viet Tran

引用次数: 1

Do mandatory risk factor disclosures reduce stock price crash risk? 强制性风险因素披露是否降低了股价暴跌风险？

IF 3.6 3区管理学

Journal of Accounting and Public Policy Pub Date : 2023-07-01 DOI: 10.1016/j.jaccpubpol.2023.107077

Shiu-Yik Au , Bin Qiu , Szu-Yin Wu "Jennifer"

引用次数: 0

Support for pension reforms: What is the role of financial literacy and pension knowledge? 支持养老金改革:金融知识和养老金知识的作用是什么?

IF 3.6 3区管理学

Journal of Accounting and Public Policy Pub Date : 2023-07-01 DOI: 10.1016/j.jaccpubpol.2023.107096

Noemi Oggero , Francesco Figari , Elsa Fornero , Mariacristina Rossi

引用次数: 1