Accounting Organizations and Society最新文献_第7页

Using Google searches of firm products to detect revenue management 使用谷歌搜索公司产品来检测收益管理

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-08-01 DOI: 10.1016/j.aos.2023.101457

Peng-Chia Chiu , Siew Hong Teoh , Yinglei Zhang , Xuan Huang

{"title":"Using Google searches of firm products to detect revenue management","authors":"Peng-Chia Chiu , Siew Hong Teoh , Yinglei Zhang , Xuan Huang","doi":"10.1016/j.aos.2023.101457","DOIUrl":"10.1016/j.aos.2023.101457","url":null,"abstract":"<div><p>We introduce a novel Big Data analytics model to detect upward revenue misreporting. The model uses freely available Google searches of firm products to provide external entity business state (EBS) evidence. The veracity of the reported numbers is enhanced when auditors can obtain external EBS evidence congruent with the reported numbers. The Google search volume index (SVI) of firm products is a good candidate for such EBS evidence because it nowcasts (i.e. predicts present) firm sales and is independent of management control. A large discrepancy such as a high sales growth together with a large decline in the SVI suggests possible manipulation upwards of revenues. We find that an indicator variable, MUP, of a firm in the top sales growth quartile and bottom ΔSVI quartile in each industry-quarter predicts revenue misstatements incrementally to the F_Score, Discretionary-Revenues model, two alternative upward revenue manipulation identifiers, and analyst and media coverages. MUP predictability is stronger in end-user industries and in interim quarters relative to the fourth quarter. We also find corroborating evidence that MUP firms have lower sales growth persistence, larger increases in accounts receivables, and lower allowances for bad debts, consistent with their lower revenue quality.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"109 ","pages":"Article 101457"},"PeriodicalIF":4.7,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45173275","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"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 influence of institutional pressure on target setting 制度压力对目标设定的影响

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-07-01 DOI: 10.1016/j.aos.2023.101453

Ramji Balakrishnan , Jizhang Huang , Yang Xuan

引用次数: 0

Do accounting firms change strategy through office managing partner appointments? Evidence from the U.S 会计师事务所是否通过办公室管理合伙人的任命来改变策略？来自美国的证据

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-07-01 DOI: 10.1016/j.aos.2023.101442

Michael J. Mowchan

{"title":"Do accounting firms change strategy through office managing partner appointments? Evidence from the U.S","authors":"Michael J. Mowchan","doi":"10.1016/j.aos.2023.101442","DOIUrl":"10.1016/j.aos.2023.101442","url":null,"abstract":"<div><p>Consulting services have returned to prominence among Big 4 accounting firms in the United States. I find that this shift did not happen unexpectedly, but as a result of changes in audit firm leadership and culture. Specifically, I document that the U.S. Big 4 firms have recently appointed an increasing percentage of advisory office managing partners (OMPs). Using a generalized difference-in-differences design, I find an increase in non-audit services (NAS) and decrease in audit quality among audit clients following advisory OMP appointments, particularly after an audit predecessor. Additional analyses suggest that consulting firm acquisitions, office-level NAS, and non-audit hiring practices also increase following advisory OMP appointments. Importantly though, I find that the NAS and audit quality effects following advisory OMP appointments are stronger when these other initiatives have not yet materialized in the office and appear somewhat muted when these shifts have already occurred. Consistent with expectations, supplemental tests reveal that the effects of advisory OMP appointments are more pronounced in small audit offices and when clients purchase more NAS or have weaker audit committee oversight. Overall, these results suggest that OMP appointments play a prominent role in setting culture and executing strategy within an audit office.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"108 ","pages":"Article 101442"},"PeriodicalIF":4.7,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49447434","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"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 impact of firm affiliation on accountants’ error reporting decisions 事务所隶属关系对会计师错误报告决策的影响

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-07-01 DOI: 10.1016/j.aos.2023.101452

Stephen Kuselias, Christine E. Earley, Stephen J. Perreault

{"title":"The impact of firm affiliation on accountants’ error reporting decisions","authors":"Stephen Kuselias, Christine E. Earley, Stephen J. Perreault","doi":"10.1016/j.aos.2023.101452","DOIUrl":"10.1016/j.aos.2023.101452","url":null,"abstract":"<div><p>Recent regulatory and professional developments<span><span> have increased the frequency with which public accountants interact with professionals from other accounting firms. Archival findings in accounting indicate that when the same firm provides both audit and non-audit tax services, audit quality is better than when different firms provide these services, which is attributed to differential communication of audit knowledge, or a “knowledge spillover” effect that occurs between professionals from the same firm. However, empirical research that examines how information is communicated across engagement teams is limited. Using </span>social identity theory, we predict that the communication decisions of accounting professionals could be biased when multiple firms perform accounting services and that this has potential negative implications for audit quality. We conduct an experiment in settings where professional services are split across different accounting engagement teams and find that both tax and audit professionals are more likely to disclose information about possible financial statement errors to auditors from their own firm compared to those from a rival firm. We also find that tax professionals are more willing to communicate errors to a client when another firm is responsible for the error compared to their own firm, but we do not observe this effect for auditors. We believe that these results have important implications for audit quality and provide new insights into the effects of inter-firm collaboration of accountant knowledge sharing.</span></p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"108 ","pages":"Article 101452"},"PeriodicalIF":4.7,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45057775","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"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

Tell Me More: A content analysis of expanded auditor reporting in the United Kingdom 告诉我更多：英国扩大审计师报告的内容分析

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-07-01 DOI: 10.1016/j.aos.2023.101456

Kecia Williams Smith

引用次数: 0

Accounting for partisanship and politicization: Employing Benford's Law to examine misreporting of COVID-19 infection cases and deaths in the United States 考虑党派关系和政治化:利用本福德定律检查美国对COVID-19感染病例和死亡的误报

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-07-01 DOI: 10.1016/j.aos.2023.101455

Jared Eutsler , M. Kathleen Harris , L. Tyler Williams , Omar E. Cornejo

{"title":"Accounting for partisanship and politicization: Employing Benford's Law to examine misreporting of COVID-19 infection cases and deaths in the United States","authors":"Jared Eutsler , M. Kathleen Harris , L. Tyler Williams , Omar E. Cornejo","doi":"10.1016/j.aos.2023.101455","DOIUrl":"10.1016/j.aos.2023.101455","url":null,"abstract":"<div><p>The unprecedented contagion of the SARS-CoV-2 virus, causative of COVID-19, has spawned watershed economic, social, ethical, and political upheaval—catalyzing severe polarization among the global populace. Ostensibly, to demonstrate the most appropriate path towards responding to the virus outbreak, public officials in the United States (“U.S.”), representing both Democratic and Republican parties, stand accused of unduly influencing COVID-19 records in their respective jurisdictions. This study investigates the role political partisanship may have played in decreasing the accuracy of publicly reported COVID-19 data in the U.S. Leveraging social identity theory, we contend that public officials may have manipulated the reporting records in accounting for COVID-19 infection cases and deaths to validate the effectiveness of political party objectives. We employ Benford's Law to assess misreporting and evaluate the integrity of county-level COVID-19 reporting data through the construction of four distinct political party classifications. Specifically, we cross the county voting majority for the 2016 presidential candidate for each U.S. state (Democratic and Republican) with the 2020 gubernatorial political party (Democratic and Republican) in which each county resides. For the sample period of January 21, 2020 through November 3, 2020 (Election Day), the study's results suggest that the reported COVID-19 infection cases and deaths in the U.S. violate Benford's Law in a manner consistent with underreporting. Our analysis reveals that Democratic counties demonstrate the smallest departures from Benford's Law while Republican counties demonstrate the greatest departures.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"108 ","pages":"Article 101455"},"PeriodicalIF":4.7,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41372125","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"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

Styles of verification and the pursuit of organisational repair: The case of social impact 验证风格与组织修复的追求:以社会影响为例

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2023-06-27 DOI: 10.1016/j.aos.2023.101478

Sarah Adams , Matthew Hall , Xinning Xiao

{"title":"Styles of verification and the pursuit of organisational repair: The case of social impact","authors":"Sarah Adams , Matthew Hall , Xinning Xiao","doi":"10.1016/j.aos.2023.101478","DOIUrl":"10.1016/j.aos.2023.101478","url":null,"abstract":"<div><div><span>This paper examines how different varieties of verification can support the pursuit of organisational repair. We present data from a detailed field study<span> of the setting of social impact, drawing on a variety of practitioner perspectives on the purpose, value, and practice of verification. Taking the distinction between a direct and indirect mode of intervention as our starting point, we theorise the differences between a financial audit style of verification and what we label an ‘experiential’ style of verification. We show that an experiential style reconceptualises verification as playing a role in learning about and improving on the delivery of social impact within organisations rather than a primary concern with assuaging external report users. Experiential verification values the </span></span>situated knowledge of those deeply immersed in social impact above the attributes of independence, reputation or credentialled expertise, and is predicated on providing unmediated access to the subject of verification rather than verifying a measurable reality. A focus on verification for organisational repair has implications for whose wisdom counts, and points to the possibility of ‘new verification spaces’ focused on caretaking and delivering the public good rather than compliance.</div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"113 ","pages":"Article 101478"},"PeriodicalIF":3.6,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48829491","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"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

Discussion of “The ESG stopping effect: Do investor reactions differ across the lifespan of ESG initiatives?” 讨论“ESG停止效应:在ESG计划的整个生命周期中，投资者的反应会有所不同吗?”

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2023-05-15 DOI: 10.1016/j.aos.2023.101467

Donald Young

引用次数: 0

Managers’ rank & file employee coordination costs and real activities manipulation 管理者的普通员工协调成本与实际活动操纵

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-05-01 DOI: 10.1016/j.aos.2022.101426

David Godsell , Kelly Huang , Brent Lao

{"title":"Managers’ rank & file employee coordination costs and real activities manipulation","authors":"David Godsell , Kelly Huang , Brent Lao","doi":"10.1016/j.aos.2022.101426","DOIUrl":"10.1016/j.aos.2022.101426","url":null,"abstract":"<div><p>We investigate the effect of managers' rank & file employee coordination costs on real activities manipulation (RAM). We identify exogenous variation in managers' rank & file employee coordination costs using the adoption of 99 wrongful dismissal laws across 47 U.S. states between 1970 and 1999. We first find that RAM declines when managers' rank & file employee coordination costs increase. We further document that managers’ rank & file employee coordination costs reduce decentralized RAM but affect neither centralized RAM nor centralized accrual-based earnings management, both of which are less likely to require rank & file employee coordination. Event-time tests corroborate and document the validity of the parallel trends assumption in our setting. Cross-sectional tests document predictable variation in our main result across firms and over time. Consistent with rank & file employee coordination costs constraining RAM, managers miss earnings thresholds more often after rank & file employee coordination costs increase. Our nuanced inferences inform the literature investigating factors that constrain RAM and the extent to which rank & file employees determine firm outcomes.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"107 ","pages":"Article 101426"},"PeriodicalIF":4.7,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42451744","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"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

Identities in transition: Audit recruits and the German reunification 转型中的身份认同：审计人员招募与德国统一

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-05-01 DOI: 10.1016/j.aos.2022.101428

Dominic Detzen , Lisa Evans , Sebastian Hoffmann

{"title":"Identities in transition: Audit recruits and the German reunification","authors":"Dominic Detzen , Lisa Evans , Sebastian Hoffmann","doi":"10.1016/j.aos.2022.101428","DOIUrl":"10.1016/j.aos.2022.101428","url":null,"abstract":"<div><p>This paper studies the identity transitions of East German audit recruits during the fundamental ideological, economic, and societal change brought about by the reunification of Germany in 1990. Integrating the identity work literature with key concepts from Pierre Bourdieu and Erving Goffman, we build on semi-structured interviews with two groups of recruits—university graduates and former state auditors—to explore and theorize the marked differences observed in these recruits' transition processes. In line with wider processes of territorial stigmatization, we argue that the West German audit firms pragmatically instrumentalized their local personnel, seeking to deploy them without intending to integrate them into the profession. In turn, the audit recruits met with this exertion of symbolic violence by managing a ‘spoiled identity’. The university graduates found it easier to recognize and accumulate legitimate forms of capital, thereby submitting themselves to the inculcation of the profession's socialization process, which ultimately yielded their institution into the profession. In contrast, the former state auditors' local knowledge and access to client networks provided immediately useful capital to the West German firms, which, however, sought to retain a status differential vis-à-vis these recruits. As a result of such strategies of condescension, the former state auditors maintained key aspects of their identity as a salient part of their self-conception. We further highlight the role of the local audit offices in the recruits' transition processes, as they evolved from flexible spaces, which allowed for experimentation and improvisation, into more structured units. This process embedded professional values and practices, thereby creating localized office identities.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"107 ","pages":"Article 101428"},"PeriodicalIF":4.7,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44977456","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"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