Journal of Accounting Research最新文献_第8页

Fraud Power Laws 欺诈权力法

IF 4.4 2区管理学

Journal of Accounting Research Pub Date : 2023-12-30 DOI: 10.1111/1475-679X.12520

EDWIGE CHEYNEL, DAVIDE CIANCIARUSO, FRANK S. ZHOU

引用次数: 0

Occupational Licensing and Minority Participation in Professional Labor Markets 职业许可与少数族裔参与专业劳动力市场

IF 4.4 2区管理学

Journal of Accounting Research Pub Date : 2023-12-12 DOI: 10.1111/1475-679X.12518

ANDREW G. SUTHERLAND, MATTHIAS UCKERT, FELIX W. VETTER

引用次数: 0

The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation 信贷市场发展对审计师选择的影响:来自银行业放松管制的证据

IF 4.4 2区管理学

Journal of Accounting Research Pub Date : 2023-12-06 DOI: 10.1111/1475-679X.12519

GUS DE FRANCO, YUYAN GUAN, YIBIN ZHOU, XINDONG ZHU

{"title":"The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation","authors":"GUS DE FRANCO, YUYAN GUAN, YIBIN ZHOU, XINDONG ZHU","doi":"10.1111/1475-679X.12519","DOIUrl":"10.1111/1475-679X.12519","url":null,"abstract":"<div>\u0000 \u0000 <p>We exploit the staggered state-level adoption of the Riegle-Neal Interstate Banking and Branching Efficiency Act (IBBEA) to examine how banking deregulation and the resulting increase in bank competition affect firms’ auditor choices. We find that an exogenous increase in the degree of interstate branch banking deregulation leads to a reduction in firms’ propensity to engage a Big N or industry expert auditor. This main result, when combined with our cross-sectional analyses, offers evidence suggesting that deregulation leads to less demand for higher quality auditors because (1) firms have increased access to credit, which reduces the benefits of higher audit quality; (2) entering banks’ lending expertise substitutes for higher quality financial statements; (3) incumbent banks with less lending expertise seek to protect their rents by preferring that borrowers provide lower quality financial statement information; and (4) external stakeholders delegate their monitoring to banks to a greater degree, resulting in less demand for higher quality financial statements. As such, our study sheds light on how the U.S. credit market's infrastructure shapes firms’ auditor choice decisions.</p>\u0000 </div>","PeriodicalId":48414,"journal":{"name":"Journal of Accounting Research","volume":"62 2","pages":"589-634"},"PeriodicalIF":4.4,"publicationDate":"2023-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138491998","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

Neuroradiology of acute pathologies in adults with hematologic malignancies: a pictorial review. 成人血液恶性肿瘤急性病理的神经放射学:一篇图片综述。

IF 2.8 2区管理学

Journal of Accounting Research Pub Date : 2023-11-01 Epub Date: 2023-03-22 DOI: 10.21037/qims-22-1201

Carlo A Mallio, Caterina Bernetti, Gennaro Castiello, Emma Gangemi, Valeria Tomarchio, Ombretta Annibali, Luigi Rigacci, Johan Van Goethem, Paul M Parizel, Bruno Beomonte Zobel, Carlo C Quattrocchi

{"title":"Neuroradiology of acute pathologies in adults with hematologic malignancies: a pictorial review.","authors":"Carlo A Mallio, Caterina Bernetti, Gennaro Castiello, Emma Gangemi, Valeria Tomarchio, Ombretta Annibali, Luigi Rigacci, Johan Van Goethem, Paul M Parizel, Bruno Beomonte Zobel, Carlo C Quattrocchi","doi":"10.21037/qims-22-1201","DOIUrl":"10.21037/qims-22-1201","url":null,"abstract":"<p><p>Hematopoietic and lymphoid tumors are a heterogeneous group of diseases including lymphomas, multiple myeloma (MM), and leukemias. These diseases are associated with systemic involvement and various clinical presentations including acute neurological deficits. Adult patients with hematologic malignancies (HM) are at risk for developing a wide array of acute conditions involving the nervous system. HM in adults may present as tumoral masses responsible for mass effect, possibly resulting in acute neurological signs and symptoms caused by tumor growth with compression of central nervous system (CNS) structures. Moreover, as result of the hematologic disease itself or due to systemic treatments, hematologic patients are at risk for vascular pathologies, such as ischemic, thrombotic, and hemorrhagic disorders due to the abnormal coagulation status. The onset of these disorders is often with acute neurologic signs or symptoms. Lastly, it is well known that patients with HM can have impaired function of the immune system. Thus, CNS involvement due to immune-related diseases such as mycotic, parasitic, bacterial, and viral infections linked to immunodeficiency, together with immune reconstitution inflammatory syndrome, are frequently seen in hematologic patients. Knowledge of the etiology and expected CNS imaging findings in patients with HM is of great importance to reach a fast and correct diagnosis and guide treatment choices. In this manuscript, we review the computed tomography (CT) and magnetic resonance findings of these conditions which can be related to the disease itself and/or to their treatments.</p>","PeriodicalId":48414,"journal":{"name":"Journal of Accounting Research","volume":"23 1","pages":"7530-7551"},"PeriodicalIF":2.8,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10644134/pdf/","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90693265","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"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

Cultural Origin and Minority Shareholder Expropriation: Historical Evidence 文化起源与小股东征用：历史证据

IF 4.4 2区管理学

Journal of Accounting Research Pub Date : 2023-10-25 DOI: 10.1111/1475-679X.12517

ZHIHUI GU, WEI SUN, FRANK S. ZHOU

引用次数: 0

Transparency in Hierarchies 等级制度的透明度

IF 4.4 2区管理学

Journal of Accounting Research Pub Date : 2023-10-20 DOI: 10.1111/1475-679X.12516

CHRISTIAN HOFMANN, RAFFI J. INDJEJIKIAN

引用次数: 0

Issue Information - Request for Registered Reports 问题信息-注册报告请求

IF 4.4 2区管理学

Journal of Accounting Research Pub Date : 2023-10-19 DOI: 10.1111/1475-679X.12511

引用次数: 0

Issue Information - Standing Call for Proposals for 发布信息-长期征求建议书

IF 4.4 2区管理学

Journal of Accounting Research Pub Date : 2023-10-19 DOI: 10.1111/1475-679X.12512

引用次数: 0

Treatment of Accounting Changes and Covenant Violation Errors 会计变更和违反公约错误的处理办法

IF 4.4 2区管理学

Journal of Accounting Research Pub Date : 2023-10-19 DOI: 10.1111/1475-679X.12515

CHUNMEI ZHU

{"title":"Treatment of Accounting Changes and Covenant Violation Errors","authors":"CHUNMEI ZHU","doi":"10.1111/1475-679X.12515","DOIUrl":"10.1111/1475-679X.12515","url":null,"abstract":"<p>GAAP provisions in loan contracts specify how to address the effect of accounting changes on financial covenants. I document a pronounced upward trend in and the dominance of frozen-on-request (FOR) GAAP provisions, which incorporate accounting changes unless either the borrower or the lender requests a freeze. FOR GAAP streamlines the process of incorporating accounting changes into covenant calculations by obviating the need for renegotiations and prevents opportunistic GAAP freezes by requiring good faith renegotiations. Therefore, FOR GAAP is more likely to incorporate accounting changes beneficial to covenant informativeness, leading to lower false positives (i.e., Type I errors of financial covenant violations) and false negatives (i.e., Type II errors of financial covenant violations). Based on a large sample of loan contracts, I find that FOR GAAP decreases false positives and false negatives after controlling for self-selection bias and that the decrease is more pronounced when accounting changes relevant to financial covenants are more significant. My study provides new evidence of the role accounting standards and GAAP provisions play in debt contracting efficiency.</p>","PeriodicalId":48414,"journal":{"name":"Journal of Accounting Research","volume":"62 2","pages":"783-824"},"PeriodicalIF":4.4,"publicationDate":"2023-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-679X.12515","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135780412","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"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

Issue Information - Request for Papers 问题信息-论文征集

IF 4.4 2区管理学

Journal of Accounting Research Pub Date : 2023-10-19 DOI: 10.1111/1475-679X.12449

引用次数: 0