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Diversity, Equity, Inclusion and Belonging: Practice Problems of Real Consequence 多样性、平等、包容和归属感：具有实际影响的实践问题
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2024-02-16 DOI: 10.2308/horizons-2023-191
Helen L. Brown-Liburd, Alessandro Ghio, Andrea Alston Roberts
{"title":"Diversity, Equity, Inclusion and Belonging: Practice Problems of Real Consequence","authors":"Helen L. Brown-Liburd, Alessandro Ghio, Andrea Alston Roberts","doi":"10.2308/horizons-2023-191","DOIUrl":"https://doi.org/10.2308/horizons-2023-191","url":null,"abstract":"\u0000 This essay sets the stage for the papers in this special issue by illustrating the ongoing challenges related to diversity, equity, inclusion and belonging (DEIB) in accounting. Although DEIB appears to be gaining momentum in the public debate and among accounting firms, marginalized communities still face significant challenges in the workplace. This special issue documents ongoing trends and experiences related to DEIB in both the accounting profession and accounting practice. Numerous practical suggestions pave the way for improving DEIB in accounting and open the dialogue for future research in accounting on DEIB.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140454103","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
Editorial Policy 编辑政策
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2024-02-16 DOI: 10.2308/0888-7993-38.1.151
{"title":"Editorial Policy","authors":"","doi":"10.2308/0888-7993-38.1.151","DOIUrl":"https://doi.org/10.2308/0888-7993-38.1.151","url":null,"abstract":"","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140454609","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
Does More Frequent Financial Reporting Bring the Future Forward? 更频繁的财务报告会带来未来吗？
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2024-02-01 DOI: 10.2308/horizons-2022-030
Jenna D’Adduzio, David S. Koo, Santhosh Ramalingegowda, Yong Yu
{"title":"Does More Frequent Financial Reporting Bring the Future Forward?","authors":"Jenna D’Adduzio, David S. Koo, Santhosh Ramalingegowda, Yong Yu","doi":"10.2308/horizons-2022-030","DOIUrl":"https://doi.org/10.2308/horizons-2022-030","url":null,"abstract":"\u0000 Exploring mandatory financial reporting frequency changes in the United States from 1954 to 1972, we find that a mandatory increase in reporting frequency is associated with an increase in firms’ future earnings response coefficients. This effect is stronger for firms with higher sales seasonality or operating in industries with lower earnings persistence and for firms that provide more voluntary disclosures of forward-looking information after the reporting frequency increase. We also find that investors increase (decrease) the weight on long-term (near-term) earnings when pricing the firm after the reporting frequency increase. Our findings suggest that more frequent mandatory reporting can enhance the ability of investors to predict future earnings by providing additional useful information on future earnings and by triggering more voluntary disclosures. Our study informs the ongoing policy debates on mandatory financial reporting frequency by highlighting the informational benefit of frequent financial reporting for investors.\u0000 Data Availability: Data are available from public sources identified in the paper.\u0000 JEL Classifications: G14; M41; M48.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139812052","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
Does More Frequent Financial Reporting Bring the Future Forward? 更频繁的财务报告会带来未来吗？
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2024-02-01 DOI: 10.2308/horizons-2022-030
Jenna D’Adduzio, David S. Koo, Santhosh Ramalingegowda, Yong Yu
{"title":"Does More Frequent Financial Reporting Bring the Future Forward?","authors":"Jenna D’Adduzio, David S. Koo, Santhosh Ramalingegowda, Yong Yu","doi":"10.2308/horizons-2022-030","DOIUrl":"https://doi.org/10.2308/horizons-2022-030","url":null,"abstract":"\u0000 Exploring mandatory financial reporting frequency changes in the United States from 1954 to 1972, we find that a mandatory increase in reporting frequency is associated with an increase in firms’ future earnings response coefficients. This effect is stronger for firms with higher sales seasonality or operating in industries with lower earnings persistence and for firms that provide more voluntary disclosures of forward-looking information after the reporting frequency increase. We also find that investors increase (decrease) the weight on long-term (near-term) earnings when pricing the firm after the reporting frequency increase. Our findings suggest that more frequent mandatory reporting can enhance the ability of investors to predict future earnings by providing additional useful information on future earnings and by triggering more voluntary disclosures. Our study informs the ongoing policy debates on mandatory financial reporting frequency by highlighting the informational benefit of frequent financial reporting for investors.\u0000 Data Availability: Data are available from public sources identified in the paper.\u0000 JEL Classifications: G14; M41; M48.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139871922","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
Time Out: Auditor Perceptions and Audit Outcomes When Moving Away from a Time-Based Budget Audit Model 超时：摒弃基于时间的预算审计模式时审计师的看法和审计结果
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2024-01-01 DOI: 10.2308/horizons-2023-019
E. M. Hawkins, Andrew H. Newman, J. C. Robertson, Chad M. Stefaniak, Jeremy M. Vinson
{"title":"Time Out: Auditor Perceptions and Audit Outcomes When Moving Away from a Time-Based Budget Audit Model","authors":"E. M. Hawkins, Andrew H. Newman, J. C. Robertson, Chad M. Stefaniak, Jeremy M. Vinson","doi":"10.2308/horizons-2023-019","DOIUrl":"https://doi.org/10.2308/horizons-2023-019","url":null,"abstract":"\u0000 The purpose of this study is to examine the benefits and costs of an alternative to the traditional time-based budget audit model. We survey auditors who participated in a real-world, firm-designed, non-time-based budget (NTB) model pilot program during which several engagement teams were not provided with a time budget and auditors did not track time. Results suggest auditors appreciated the autonomy the NTB model allows, felt it improved teamwork, reported less concern about performance evaluations, felt empowered to deliver value-added services to the client, and indicated greater work-life balance and job satisfaction. Firm-provided proprietary archival evidence suggests that efficiency did not differ across the two models, as the timing of audit procedure signoffs was not negatively impacted under the NTB model. Overall, our results suggest a NTB model may be a viable option for audit firms looking to decrease their reliance on time-based budgeting.\u0000 Data Availability: Please contact Erin M. Hawkins.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139640084","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
Online Toxic Communication about the Accounting Academic Job Market 关于会计学术就业市场的在线毒性交流
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2024-01-01 DOI: 10.2308/horizons-2022-066
Cristina T. Alberti, Landi Morris
{"title":"Online Toxic Communication about the Accounting Academic Job Market","authors":"Cristina T. Alberti, Landi Morris","doi":"10.2308/horizons-2022-066","DOIUrl":"https://doi.org/10.2308/horizons-2022-066","url":null,"abstract":"\u0000 This study explores the use of online toxic communication and how it impacts perceptions of DEI in the accounting academic community. During a recent job market season, we observed the use of toxic communication, including racism, sexism, and hate speech, in the form of anonymous posts made to two online job market forums. Using qualitative methods, including analysis of the online forums and a survey of job market participants, we find that forum language implies that unqualified candidates receive preferential treatment in the job market based on their race or gender, often referring to these individuals as “diversity hires.” Forum language also states that candidates from historically marginalized communities face discrimination in this process. Importantly, we find that toxic communication negatively impacts candidates’ views of DEI within the accounting academy. Overall, this study serves as a call to action to leadership to identify and denounce toxic communication within our community.\u0000 JEL Classifications: M40; M49.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139457073","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 Firm Investment in Diverse Talent: Evidence from Charitable Giving to Historically Black Colleges and Universities (HBCUs) 会计师事务所对多元化人才的投资：向历史悠久的黑人学院和大学（HBCUs）提供慈善捐赠的证据
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2024-01-01 DOI: 10.2308/horizons-2022-067
Elizabeth N. Cowle, Michelle A. Draeger, K. Smith
{"title":"Accounting Firm Investment in Diverse Talent: Evidence from Charitable Giving to Historically Black Colleges and Universities (HBCUs)","authors":"Elizabeth N. Cowle, Michelle A. Draeger, K. Smith","doi":"10.2308/horizons-2022-067","DOIUrl":"https://doi.org/10.2308/horizons-2022-067","url":null,"abstract":"\u0000 The accounting profession suffers from diversity, equity, inclusion, and belonging (DEIB) deficiencies. Although the largest accounting firms have touted their investments in diversity efforts, the extent to which firms have invested in recruiting diverse talent is unclear. Using accounting firms’ charitable giving data, we show that, although firm giving to historically Black colleges and universities (HBCUs) has increased over time, the total allocation percentage to HBCUs has remained relatively stagnant. Further, monetary giving to HBCUs is concentrated among a few HBCUs with higher prestige, and all HBCUs receive relatively little overall compared with predominantly white institutions (PWIs). Discussions with HBCU accounting faculty and accounting firm professionals support our main findings and suggest additional forms of investment that accounting firms can leverage to help address DEIB deficiencies. Overall, our study provides actionable recommendations that can inform public accounting firms’ efforts as they seek to develop a more diverse workforce.\u0000 Data Availability: Data are available upon request.\u0000 JEL Classifications: M41.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140526701","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
Replication of Audit and Financial Accounting Research: We Do More than We Think 复制审计和财务会计研究：我们做的比想的多
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2024-01-01 DOI: 10.2308/horizons-2022-152
Yi Luo, Steven E. Salterio, Constance Adamson
{"title":"Replication of Audit and Financial Accounting Research: We Do More than We Think","authors":"Yi Luo, Steven E. Salterio, Constance Adamson","doi":"10.2308/horizons-2022-152","DOIUrl":"https://doi.org/10.2308/horizons-2022-152","url":null,"abstract":"\u0000 There is a widespread concern that a “replication crisis” exists in the social sciences. Accounting researchers echo this claim and add that little accounting replication research is published. We carry out a conservative study to identify articles published in six leading accounting journals from 1970 to 2016 that attempt to replicate prior financial accounting and auditing research. We find 248 articles that attempted to replicate, in whole or in part, 298 published papers’ results typically in the context of extending the original finds. Highlights of our findings include: (1) the number and percentage of replicating articles have increased over the period; (2) 60 percent of all replication attempts are completely successful, 29 percent report mixed success, leaving 11 percent that fail to replicate. These findings suggest that the accounting academe publishes more replication research than previously documented and that published results are relatively robust when replicated.\u0000 Data Availability: Data are available from the authors upon request.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139538297","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
Improving Audit Quality with Data Analytic Visualizations: The Importance of Spatial Abilities and Feedback in Anomaly Identification 利用数据分析可视化提高审计质量：空间能力和反馈在异常识别中的重要性
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2024-01-01 DOI: 10.2308/horizons-2023-073
Becca N. Baaske, Marc Eulerich, David A. Wood
{"title":"Improving Audit Quality with Data Analytic Visualizations: The Importance of Spatial Abilities and Feedback in Anomaly Identification","authors":"Becca N. Baaske, Marc Eulerich, David A. Wood","doi":"10.2308/horizons-2023-073","DOIUrl":"https://doi.org/10.2308/horizons-2023-073","url":null,"abstract":"\u0000 Public accounting firms and internal audit departments are implementing data analytics to enhance effectiveness and efficiency; however, there is a shortage of professionals with data analysis skills and the ability to derive meaningful insights. We conducted a quasiexperiment to examine whether and how individuals’ spatial abilities and types of feedback are related to anomaly identification performance. We predict and find that those with higher spatial abilities choose better visualizations and, in turn, are more accurate at anomaly identification. Auditors with lower spatial abilities can choose better visualizations and more accurately identify anomalies when they are provided task property feedback (i.e., feedback about the process) rather than outcome feedback or no feedback. Finally, a combination of high spatial abilities and task property feedback significantly reduces the number of false positive anomalies identified for all auditors. Our findings suggest practitioners should consider measuring spatial abilities during recruitment and when assigning visualization tasks.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140523191","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
Auditors’ Work Attitudes: Translating Auditor JDM Research Findings to Inform Audit Firms’ Strategies 审计师的工作态度：将审计师 JDM 研究成果转化为审计公司的战略
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2024-01-01 DOI: 10.2308/horizons-2023-051
Sanaz Aghazadeh, Kris Hoang, Christine J. Nolder
{"title":"Auditors’ Work Attitudes: Translating Auditor JDM Research Findings to Inform Audit Firms’ Strategies","authors":"Sanaz Aghazadeh, Kris Hoang, Christine J. Nolder","doi":"10.2308/horizons-2023-051","DOIUrl":"https://doi.org/10.2308/horizons-2023-051","url":null,"abstract":"\u0000 Audit firms are undertaking tremendous efforts to improve auditors’ work attitudes as one approach to tackling talent shortages. We present an auditors’ work attitudes framework to help practitioners identify relevant research from auditor judgment and decision-making (JDM) studies and to translate these findings for application to practice. Practitioners might overlook auditor JDM research because it tends to focus on individual auditor tasks and performance outcomes rather than firm-wide practices. Nonetheless, it may serve as a relevant source of evidence to inform firms’ strategies. We use illustrative examples of auditor JDM studies to demonstrate how firms can apply our auditors’ work attitudes framework to firm initiatives, such as employee surveys and audit work designs. Our framework also helps researchers identify gaps in scholarly work on auditors’ work attitudes.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139539421","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
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