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Client Acquisition Following an Auditor’s Unethical Behavior: An Examination of Reputational Consequences Following KPMG’s “Steal the Exam” Scandal 审计师不道德行为后的客户获取:对毕马威“偷考”丑闻后声誉后果的考察
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2022-04-13 DOI: 10.2308/horizons-2021-086
Kevin Hale, J. Truelson
{"title":"Client Acquisition Following an Auditor’s Unethical Behavior: An Examination of Reputational Consequences Following KPMG’s “Steal the Exam” Scandal","authors":"Kevin Hale, J. Truelson","doi":"10.2308/horizons-2021-086","DOIUrl":"https://doi.org/10.2308/horizons-2021-086","url":null,"abstract":"We investigate reputational effects of KPMG’s scandal involving the improper receipt of confidential regulator data by analyzing KPMG’s acquisition of new audit clients in the post-scandal period. While we find no evidence that KPMG had difficulty gaining clients relative to a broad class of other large auditors, we do find that KPMG’s acquisition rate decreased in the post-scandal period in comparison to other Big 4 audit firms but increased relative to large non-Big 4 auditors. This finding indicates a shift in KPMG’s position in the market for new audit clients. Our results suggest that a more nuanced examination of auditor reputational damages may help detect distinct effects between classes of audit firms. Importantly, our findings may be of interest to practitioners and researchers as they consider the consequences of a high-profile scandal on an audit firm’s reputation, even if the scandal does not appear to directly impact engagement-level audit quality.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2022-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41523183","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"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 Effect of Analyst Conservatism on Meeting the Consensus via Earnings Management 分析师保守主义对盈余管理达成共识的影响
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2022-04-04 DOI: 10.2308/horizons-2020-107
Matt Bjornsen, Bryan G. Brockbank, Jaclyn Prentice
{"title":"The Effect of Analyst Conservatism on Meeting the Consensus via Earnings Management","authors":"Matt Bjornsen, Bryan G. Brockbank, Jaclyn Prentice","doi":"10.2308/horizons-2020-107","DOIUrl":"https://doi.org/10.2308/horizons-2020-107","url":null,"abstract":"Conservative analysts react more to negative news than positive news, and the market response is greater for forecast revisions from conservative analysts (Hugon and Muslu, 2010; Keskek and Tse, 2018). Little is known about how firms and managers respond to a lower benchmark resulting from having a more conservative analyst following. We examine the effect of analyst conservatism on firms just meeting or beating the benchmark via accrual-based earnings management. We find that firms with a more conservative analyst following have lower earnings benchmarks and are more likely to just meet or beat the consensus. Additionally, these firms meet the lower benchmark with lower levels of earnings management, with this effect being strongest in poor information environments. Collectively, our results suggest that management’s benchmark meeting behavior is impacted by the conservatism of the firm’s analyst following.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2022-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46030810","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"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 Domain-Specific Internal Audit Education on Financial Reporting Quality and External Audit Efficiency 特定领域内部审计教育对财务报告质量和外部审计效率的影响
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2022-03-30 DOI: 10.2308/horizons-2020-105
Christopher G. Calvin, Matthew Holt
{"title":"The Impact of Domain-Specific Internal Audit Education on Financial Reporting Quality and External Audit Efficiency","authors":"Christopher G. Calvin, Matthew Holt","doi":"10.2308/horizons-2020-105","DOIUrl":"https://doi.org/10.2308/horizons-2020-105","url":null,"abstract":"We investigate how the geographic distribution of domain-specific internal audit education impacts financial reporting quality and audit efficiency in the U.S. Using universities with Centers for Internal Auditing Excellence as proxies for robust internal audit education, we find that companies headquartered in close proximity to these programs have fewer material weaknesses in internal controls over financial reporting, fewer financial statement misstatements, shorter audit lags, and sometimes pay lower audit fees, compared to a matched sample of companies not in close proximity to these programs. These findings have implications for practitioners responsible for the staffing and quality of their internal audit functions, the Institute of Internal Auditors in its education collaboration initiatives, and higher learning institutions responsible for educating future audit practitioners. These findings also contribute to the academic debate on the value of internal audit and determinants of internal audit function quality.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2022-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45228386","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"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
Accounting Quality and Household Stock Market Participation 会计质量与家庭股票市场参与
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2022-03-24 DOI: 10.2308/horizons-2020-126
Shawn X. Huang, Min Kim
{"title":"Accounting Quality and Household Stock Market Participation","authors":"Shawn X. Huang, Min Kim","doi":"10.2308/horizons-2020-126","DOIUrl":"https://doi.org/10.2308/horizons-2020-126","url":null,"abstract":"Recent research documents that there is significant variation in stock market participation by state and suggests that there may be state-specific factors that determine stock market participation of U.S. households. Using household survey data, we examine how state-level, public-company accounting quality affects households’ stock market participation decisions. We find that households residing in states where local public companies have better accounting quality are more likely to invest in stocks. Also, those households invest greater amounts of their wealth in the stock market. Furthermore, we present some evidence that accounting quality affects stock market participation through local press coverage. Additional cross-sectional tests show that the effect of accounting quality on stock market participation is more pronounced among less affluent and less educated households, consistent with prior findings that familiarity with and trust in the stock market are more important for those types of households to make stock investments.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2022-03-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43645720","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"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
Organization and Development of Arthur Andersen & Co.’s Public Review Board - The Minow Years, 1974-1983 安达信公司公共审查委员会的组织与发展——1974-1983年
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2022-03-23 DOI: 10.2308/horizons-2021-074
P. Wedemeyer, S. Zeff
{"title":"Organization and Development of Arthur Andersen & Co.’s Public Review Board - The Minow Years, 1974-1983","authors":"P. Wedemeyer, S. Zeff","doi":"10.2308/horizons-2021-074","DOIUrl":"https://doi.org/10.2308/horizons-2021-074","url":null,"abstract":"This is a historical account of first nine years of Arthur Andersen & Co.’s Public Review Board (PRB), from 1974 to 1983. This period coincides with the term of Chair Newton N. Minow. The paper draws on the published annual reports of both the firm and the PRB, as well as on interviews with principals from that period, including Minow. The PRB was a unique experiment, as the Andersen firm established it as an independent board composed of distinguished public servants who were to review the firm’s policies and make visits to the firm’s offices around the world, and then render annual reports on their assessment of the quality of the firm’s work in carrying out its professional practice, in auditing, tax, and administrative services. The paper concludes with a discussion of some lessons learned from the PRB experience for today’s debate over the independent oversight of audit firms.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2022-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42767144","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"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
Common Institutional Blockholders and Reporting Practices: Evidence from Accounting Comparability 共同机构大股东和报告实践:来自会计可比性的证据
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2022-03-22 DOI: 10.2308/horizons-2021-042
Qiyuan Peng, Sirui Yin, Ruibin Zhang
{"title":"Common Institutional Blockholders and Reporting Practices: Evidence from Accounting Comparability","authors":"Qiyuan Peng, Sirui Yin, Ruibin Zhang","doi":"10.2308/horizons-2021-042","DOIUrl":"https://doi.org/10.2308/horizons-2021-042","url":null,"abstract":"This study investigates whether common institutional blockholders (common owners) affect the accounting comparability of their portfolio firms. We document that accounting comparability between a pair of industry peers increases with common ownership presence and intensity. Common owners’ demand for comparability is more pronounced i) when the firm pairs have higher operating uncertainty, ii) when their information environment is opaque, and iii) when they weigh more within the common owners’ portfolio. To address endogeneity concerns, we exploit financial institutions mergers as quasi-exogenous shocks to common ownership. Difference-in-differences tests confirm the positive association between common ownership and accounting comparability. We conclude that common owners are important capital market participants that create a demand for and have a significant impact on accounting comparability. To the extent that achieving higher comparability is an important goal in standard-setting, out study has implications for standard setters and regulators evaluating the determining factors of accounting comparability.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2022-03-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47325942","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"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: 2
PERSPECTIVES ON THE FINANCIAL REPORTING OF INTANGIBLES 对无形资产财务报告的看法
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2022-03-11 DOI: 10.2308/horizons-2020-150
A. Appleton, Andreas Barckow, Christine Botosan, Yasunobu Kawanishi, Atsushi Kogasaka (Deceased), A. Lennard, Linda Mezon-Hutter, Joy Sy, R. Villmann
{"title":"PERSPECTIVES ON THE FINANCIAL REPORTING OF INTANGIBLES","authors":"A. Appleton, Andreas Barckow, Christine Botosan, Yasunobu Kawanishi, Atsushi Kogasaka (Deceased), A. Lennard, Linda Mezon-Hutter, Joy Sy, R. Villmann","doi":"10.2308/horizons-2020-150","DOIUrl":"https://doi.org/10.2308/horizons-2020-150","url":null,"abstract":"Diversity in views about the existence, nature, and extent of the “intangibles problem” in financial reporting and various proposed solutions is well represented among national accounting standard setters. This paper summarizes the varying perspectives on these issues by a group of national accounting standard setters from Canada, Germany, Japan, the U.K., and the U.S. The paper strives to deliver a balanced discussion of the alternative perspectives to provide fodder for further consideration by the accounting community and to stimulate additional academic research relevant to these issues.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2022-03-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47270222","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"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
Tax Software versus Paid Preparers: Motivations and Predictors for the Mode of Tax Preparation Assistance 税务软件与付费编制:动机和预测模式的税务准备援助
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2022-03-02 DOI: 10.2308/horizons-2020-083
L. Rosenthal, Bonnie Brown, J. Higgs, T. Rupert
{"title":"Tax Software versus Paid Preparers: Motivations and Predictors for the Mode of Tax Preparation Assistance","authors":"L. Rosenthal, Bonnie Brown, J. Higgs, T. Rupert","doi":"10.2308/horizons-2020-083","DOIUrl":"https://doi.org/10.2308/horizons-2020-083","url":null,"abstract":"In recent years, the number of taxpayers using tax preparation software has increased substantially; however, little is known about how these taxpayers differ from those using a paid professional. We gather data from a sample of taxpayers who used either tax software or a paid professional to examine their motivations for choosing their mode of tax preparation assistance. We find software users rated the importance of preparing the most accurate return significantly lower than the paid professional groups, while they rated the goal of minimizing the cost of preparation significantly higher in importance. We draw upon the Unified Theory of Acceptance and Use of Technology model to examine variables that predict the mode of tax preparation assistance. Results suggest measures representing performance expectancy, effort expectancy, and social influence are significant in distinguishing taxpayers using tax software from those using a paid preparer.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2022-03-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41676251","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"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
Covers and Front Matter 封面和封面
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2022-03-01 DOI: 10.2308/1558-7975-36.1.i
{"title":"Covers and Front Matter","authors":"","doi":"10.2308/1558-7975-36.1.i","DOIUrl":"https://doi.org/10.2308/1558-7975-36.1.i","url":null,"abstract":"","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43784237","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"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
Robotic Process Automation (RPA) Implementation Case Studies in Accounting: A Beginning to End Perspective 机器人过程自动化（RPA）在会计中的实施案例研究：从开始到结束的视角
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2022-02-25 DOI: 10.2308/horizons-2021-084
C. Zhang, H. Issa, Andrea M. Rozario, Jonas Sveistrup Soegaard
{"title":"Robotic Process Automation (RPA) Implementation Case Studies in Accounting: A Beginning to End Perspective","authors":"C. Zhang, H. Issa, Andrea M. Rozario, Jonas Sveistrup Soegaard","doi":"10.2308/horizons-2021-084","DOIUrl":"https://doi.org/10.2308/horizons-2021-084","url":null,"abstract":"Robotic Process Automation (RPA) possesses several features that may give rise to similar but also new adoption effects (both benefits and challenges) relative to other IT implementations. Our study adds to the accounting and emerging technologies literature by examining the beginning to end process through which RPA is implemented in the accounting function. We adopt an exploratory and case-centered research methodology based on a mature RPA implementation in an accounting setting. We further corroborate it with interviews with subject matter experts and compare it with another case study of an early-stage RPA implementation. We identify five themes related to RPA adoption in accounting functions: workforce, IT governance, privacy and security, system sustainability, and the measurement of RPA success. We also present key takeaways that may support effective RPA adoption in accounting. Our study provides both academics and practitioners with insights about the effects of RPA implementation.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2022-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48340687","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"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: 6
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