The British Accounting Review最新文献_第7页

Data breach notification laws and the cost of private debt 数据泄露通知法与私人债务成本

The British Accounting Review Pub Date : 2024-11-08 DOI: 10.1016/j.bar.2024.101518

Nishant Agarwal, Swetha Agarwal, Chandrani Chatterjee

{"title":"Data breach notification laws and the cost of private debt","authors":"Nishant Agarwal, Swetha Agarwal, Chandrani Chatterjee","doi":"10.1016/j.bar.2024.101518","DOIUrl":"https://doi.org/10.1016/j.bar.2024.101518","url":null,"abstract":"We examine the effect of state-level data breach disclosure mandates (DBN laws) on the cost of private debt. Using the staggered passage of DBN laws across the U.S. states, we document an increase in the cost of private debt for firms affected by these laws. These findings suggest that DBN laws increase lenders’ anticipation of cash flow risk from potential future costs related to data breach disclosures. We further document that the increase in the cost of private debt is more pronounced for firms that (i) belong to industries that are susceptible to data breaches, (ii) report internal control weaknesses, or (iii) disclose cyber security risks in their risk factor disclosures. Additionally, we find that the increase in the cost of private debt is less pronounced in firms that focus on cyber security measures, such as investing in cyber security or appointing a technology officer on their board. We contribute to the debt contracting and disclosure literature by focusing on the proactive response of private lenders after the passage of DBN laws to mitigate ex-ante the risk resulting from potential future data breach disclosures while also shedding light on the cost (financing cost) associated with mandatory disclosure practices.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142684386","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Nurturing diversity in accounting through “Queering” accounting pedagogy 通过 "同性恋 "会计教学法培养会计多样性

The British Accounting Review Pub Date : 2024-11-04 DOI: 10.1016/j.bar.2024.101516

Lisa Powell, Alessandro Ghio, Nicholas McGuigan

{"title":"Nurturing diversity in accounting through “Queering” accounting pedagogy","authors":"Lisa Powell, Alessandro Ghio, Nicholas McGuigan","doi":"10.1016/j.bar.2024.101516","DOIUrl":"https://doi.org/10.1016/j.bar.2024.101516","url":null,"abstract":"This article suggests new possibilities to nurture diversity, disrupt heteronormativity and create space for voices of LGBTIQA+ people in accounting. Whilst past research focuses on and challenges heteronormativity in the accounting workplace, we argue that accounting education plays a key role in shaping sexual norms in accounting. We begin by providing insights into how current accounting education largely neglects LGBTIQA+ perspectives, shaping a discourse around sexuality that reflects heteronormative accounting workplaces. We then build upon the theoretical backdrop of queer theory and critical pedagogy to develop LGBTIQA+ perspectives in accounting education. In doing so, we conceptually advance five lenses through which to design modes of education based on queer pedagogy. These lenses include question and deconstruction of normality, critical reflexivity, discomfort, imagination, and activism. Queering accounting pedagogy in this way can assist educators and students in addressing the concealment of LGBTIQA+ perspectives, thereby critically challenging the hidden curriculum of heteronormativity in accounting. The paper concludes by contending that queering accounting pedagogy can bring possibilities for broader classroom inquiry, democratic participation, social justice, meaningful dialogue, and mutually respectful educational practices in accounting.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-11-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142637391","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The information content of delayed block trades in cryptocurrency markets 加密货币市场中延迟区块交易的信息内容

The British Accounting Review Pub Date : 2024-10-28 DOI: 10.1016/j.bar.2024.101513

Luca Galati, Riccardo De Blasis

引用次数: 0

Harnessing ChatGPT for predictive financial factor generation: A new frontier in financial analysis and forecasting 利用 ChatGPT 生成预测性金融因子：金融分析和预测的新领域

The British Accounting Review Pub Date : 2024-10-21 DOI: 10.1016/j.bar.2024.101507

Yuhan Cheng, Yuming Zeng, Jie Zou

引用次数: 0

Performance management, metric quality, and trust: Survey evidence from healthcare organizations 绩效管理、指标质量和信任：来自医疗机构的调查证据

The British Accounting Review Pub Date : 2024-10-16 DOI: 10.1016/j.bar.2024.101511

Hilco J. van Elten, Berend van der Kolk

{"title":"Performance management, metric quality, and trust: Survey evidence from healthcare organizations","authors":"Hilco J. van Elten, Berend van der Kolk","doi":"10.1016/j.bar.2024.101511","DOIUrl":"https://doi.org/10.1016/j.bar.2024.101511","url":null,"abstract":"We examine the impact of performance management (PM) and metric quality on trust and performance in healthcare organizations. Prior research found that PM can elicit feelings of distrust, as healthcare professionals can perceive control as curbing their autonomy. We examine whether the quality of metrics (i.e., their accuracy, sensitivity, and verifiability) can help PM to enhance interpersonal trust in healthcare settings. We mobilize self-determination theory (SDT) and argue that PM using high-quality metrics can address managers' needs for competence and autonomy, which in turn can impact interpersonal trust and unit performance. Using survey data from 152 middle managers in healthcare settings, we find that metric quality moderates the relationship between PM and interpersonal trust, which is subsequently positively linked with unit performance. Also, we find that action control and cultural control are positively associated with interpersonal trust. We complement literature on the control-trust nexus by highlighting the importance of metric quality, and by showing which forms of control can be instrumental in creating a high-trust work environment.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142637394","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Picturing success: The informational role of visual cues in initial coin offerings 描绘成功：首次代币发行中视觉线索的信息作用

The British Accounting Review Pub Date : 2024-10-10 DOI: 10.1016/j.bar.2024.101503

Feilian Xia, James Thewissen, Diego Barrio Herrezuelo, Özgür Arslan-Ayaydin, Shuo Yan

引用次数: 0

Sustainable development goals, accounting practices and public financial management: A pre and post COVID-19 assessment 可持续发展目标、会计实务和公共财政管理：COVID-19 前后评估

The British Accounting Review Pub Date : 2024-08-30 DOI: 10.1016/j.bar.2024.101466

Franklin Nakpodia, Rilwan Sakariyahu, Temitope Fagbemi, Rasheed Adigun, Oluwatoyin Dosumu

引用次数: 0

Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession 数字化与管理会计师的角色冲突和模糊性：行业的双刃剑

The British Accounting Review Pub Date : 2024-08-08 DOI: 10.1016/j.bar.2024.101460

Alexander C.A. van Slooten, Paula M.G. Dirks, Sebastian Firk

{"title":"Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession","authors":"Alexander C.A. van Slooten, Paula M.G. Dirks, Sebastian Firk","doi":"10.1016/j.bar.2024.101460","DOIUrl":"https://doi.org/10.1016/j.bar.2024.101460","url":null,"abstract":"This study investigates the relationship between the anticipated digitalization of the finance and control function and management accountants' (MAs') role conflict and ambiguity. Drawing on role theory, we argue that digitalization is associated with increases in MAs' role conflict and ambiguity because digitalization leads to adaptations in the established role templates of MAs and also introduces new templates for the digital age. We further argue that digitalization is associated with a stronger (weaker) increase in role conflict and ambiguity the more MAs have a watchdog (business partner) orientation. The reason is that the role templates for the digital age are less coherent and clear for watchdog-oriented MAs than for their business partner counterparts. We test our predictions using survey data from 242 MAs in Dutch for-profit firms. While we do not find that digitalization is associated with MAs’ role conflict and ambiguity per se, it is associated with more (less) role ambiguity and conflict for MAs with a relatively stronger watchdog (business partner) orientation. Digitalization may thus act as a double-edged sword for the management accounting profession. MAs focusing on the watchdog role may struggle in the digital age, while their business partner counterparts are set to benefit from digitalization.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"40 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141994710","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Digitalization tensions in the management accounting profession: Boundary work responses and their consequences 管理会计行业的数字化紧张局势：边界工作对策及其后果

The British Accounting Review Pub Date : 2024-08-03 DOI: 10.1016/j.bar.2024.101455

Claudio de Araujo Wanderley, Kate E. Horton

引用次数: 0

Uncovering interfirm links through textual topic similarity: A comomentum analysis in financial markets 通过文本主题相似性发现公司间联系：金融市场中的常量分析

The British Accounting Review Pub Date : 2024-07-31 DOI: 10.1016/j.bar.2024.101446

Zhiyu Zhang, Zheng Qiao, Yao Ge, Zhe Shen

引用次数: 0