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Increasing Client Fraud Risk Disclosure with Minimization Techniques 利用最小化技术增加客户欺诈风险披露
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2024-01-01 DOI: 10.2308/horizons-2022-122
Jared Eutsler, A. S. Fleming, D. K. Holderness, Megan M. Jones
{"title":"Increasing Client Fraud Risk Disclosure with Minimization Techniques","authors":"Jared Eutsler, A. S. Fleming, D. K. Holderness, Megan M. Jones","doi":"10.2308/horizons-2022-122","DOIUrl":"https://doi.org/10.2308/horizons-2022-122","url":null,"abstract":"\u0000 Auditing standards require auditors to conduct fraud inquiries as part of their risk assessment process. During fraud inquiries, auditors frequently ask client personnel directly about “fraud, alleged fraud, or suspected fraud,” using standard language taken from AS 2110. However, guidance from the Center for Audit Quality (CAQ) suggests that avoiding the word “fraud” results in greater disclosure regarding fraud risk. Although untested, the CAQ’s conjecture is supported by literature in psychology and criminology, which suggests that minimizing the seriousness of the offense (i.e., minimization) increases disclosure. This study examines two minimization strategies. The first involves replacing the word “fraud” with “questionable behavior.” The second employs social comparison to increase the perceived frequency that clients report misconduct to auditors. Experimental results suggest that either strategy increases client reporting intentions relative to a control condition using the language prescribed by AS 2110. Our findings may help auditors conduct more effective fraud inquiries.\u0000 Data Availability: Data are available from the authors.\u0000 JEL Classifications: M42; M48.","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":"139637899","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
Black Chartered Accountants in Post-Apartheid South Africa: Global Implications for the Profession 种族隔离后南非的黑人特许会计师：对该行业的全球影响
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2024-01-01 DOI: 10.2308/horizons-2022-071
Sedzani Musundwa, Theresa A. Hammond
{"title":"Black Chartered Accountants in Post-Apartheid South Africa: Global Implications for the Profession","authors":"Sedzani Musundwa, Theresa A. Hammond","doi":"10.2308/horizons-2022-071","DOIUrl":"https://doi.org/10.2308/horizons-2022-071","url":null,"abstract":"\u0000 Although South Africa’s Apartheid system legally ended with the advent of democracy in 1994, by 2021 only 15 percent of chartered accountants were Black. This is despite the fact that 80 percent of the South African population is Black. We examine this underrepresentation through interviews with 22 Black South Africans who earned their chartered accountancy certification in the second decade of the 21st century. This study reveals the similarities and differences between the experiences of those we interviewed and those who initially broke into the profession in the 20th century (see Hammond, Clayton, and Arnold 2009). In both eras, entry to the field was constricted by professional closure. While the officially mandated educational and employment barriers that previous generations faced have been dismantled, Black aspirants continue to face immense barriers to entering the profession. Their experiences suggest ways forward in making the worldwide profession more diverse, equitable, and inclusive.","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":"140524131","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
The Unintended Consequences of Audit Materiality Disclosures on Whistleblowing Intentions 审计重要性披露对举报意向的意外后果
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2024-01-01 DOI: 10.2308/horizons-2022-198
Mackenzie M. Festa, D. K. Holderness, Megan M. Jones, Richard A. Riley
{"title":"The Unintended Consequences of Audit Materiality Disclosures on Whistleblowing Intentions","authors":"Mackenzie M. Festa, D. K. Holderness, Megan M. Jones, Richard A. Riley","doi":"10.2308/horizons-2022-198","DOIUrl":"https://doi.org/10.2308/horizons-2022-198","url":null,"abstract":"\u0000 Within the accounting profession, there exists disagreement about the merits of disclosing auditors’ materiality thresholds. Professional standards require materiality threshold disclosures in the United Kingdom and The Netherlands but not in the United States. Additionally, some audit firms, like PwC-Finland and PwC-Sweden, elect to disclose materiality voluntarily. Although disclosing materiality has been shown to benefit investor decision-making, prior research also suggests that client personnel may take advantage of the information to engage in earnings manipulations below the materiality threshold. We contribute to this debate by examining the influence of materiality disclosures on employee whistleblowing intentions. We conduct an experiment wherein we manipulate materiality threshold disclosure (absent or present) and earnings manipulation amount (above or below materiality). We find evidence that the disclosure of the materiality threshold significantly decreases whistleblowing intentions when earnings manipulation falls below materiality and has no effect on whistleblowing intentions for above-materiality earnings manipulation.\u0000 Data Availability: The data are available from the authors.","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":"139538934","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
What Does the Auditor Say? Auditors’ Disclosures of Critical Audit Matters and Audit Fees 审计师怎么说？审计师对关键审计事项和审计费用的披露
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2023-11-01 DOI: 10.2308/horizons-2022-125
Jeff Zeyun Chen, Karen K. Nelson, Yanyan Wang, Lisheng Yu
{"title":"What Does the Auditor Say? Auditors’ Disclosures of Critical Audit Matters and Audit Fees","authors":"Jeff Zeyun Chen, Karen K. Nelson, Yanyan Wang, Lisheng Yu","doi":"10.2308/horizons-2022-125","DOIUrl":"https://doi.org/10.2308/horizons-2022-125","url":null,"abstract":"We examine whether critical audit matter (CAM) disclosures contain information about material misstatement risks that is priced in audit fees. We find that textual features of auditors’ risk descriptions and the types of risks identified capture fee-relevant information. Further, the results are incremental to other determinants of audit fees considered in prior research and to managements’ disclosures in the related notes to the financial statements. Overall, we provide evidence that auditors’ perceptions of audit risks revealed in the newly expanded audit opinion capture information relevant for understanding audit pricing decisions. Data Availability: All data are publicly available from the sources identified in the paper. JEL Classifications: M41; M42; M48.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139291236","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
Customer Analytics in Performance Measurement and Reporting Systems 绩效衡量和报告系统中的客户分析
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2023-11-01 DOI: 10.2308/horizons-2021-016
M. Bonacchi, P. Perego
{"title":"Customer Analytics in Performance Measurement and Reporting Systems","authors":"M. Bonacchi, P. Perego","doi":"10.2308/horizons-2021-016","DOIUrl":"https://doi.org/10.2308/horizons-2021-016","url":null,"abstract":"This study examines how firms deploy customer analytics in their performance measurement and reporting systems. Firstly, we synthesize insights from the literature on customer analytics in accounting and marketing and conduct interviews with experts in the field. We then present the results of an online survey conducted among a sample of subscription-based firms known for their early adoption of customer analytics. Our findings reveal that the use of customer analytics varies significantly by metric type, with traditional indicators (e.g., number of customers) showing higher levels of integration compared with more advanced metrics, such as customer lifetime value and customer equity. The extent of adoption in performance measurement and reporting systems appears to depend on the ability of a firm to fit customer analytics into its organizational architecture. We conclude by identifying research avenues reflecting current trends that will likely shape the emerging literature on customer analytics.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139295413","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
Perceived Organizational Inclusion: Evidence from Neurodivergent Accountants in the U.S. 感知到的组织包容性：来自美国神经差异会计师的证据
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2023-11-01 DOI: 10.2308/horizons-2022-082
Loreal Jiles, Qi Duong, Roopa Venkatesh
{"title":"Perceived Organizational Inclusion: Evidence from Neurodivergent Accountants in the U.S.","authors":"Loreal Jiles, Qi Duong, Roopa Venkatesh","doi":"10.2308/horizons-2022-082","DOIUrl":"https://doi.org/10.2308/horizons-2022-082","url":null,"abstract":"To address talent attraction and retention challenges with respect to diverse talent in the accounting profession, this study examines the intersection of neurodiversity and the accounting employment experience. Through interviews and online questionnaires of neurodivergent accountants in the U.S., we found a general lack of perceived organizational inclusion among neurodivergent accountants in our study, evidence supporting the existence of a positive impact of perceived organizational inclusion on individuals’ perceptions of their job performance, and key antecedents to perceived organizational inclusion. We report the lived experiences of neurodivergent accountants by amplifying their voices through presentation of oral histories and 37 actionable practices informing future strategies for organizations and leaders in practice. JEL Classifications: M14.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139302006","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
Can Thinking about Alternative Explanations Promote Professional Skepticism? 思考替代性解释能否促进专业怀疑论？
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2023-11-01 DOI: 10.2308/horizons-2021-092
A. Rose, Jacob M. Rose, Kristian Rotaru, Ikseon Suh, Jay Thibodeau, Axel Schulz
{"title":"Can Thinking about Alternative Explanations Promote Professional Skepticism?","authors":"A. Rose, Jacob M. Rose, Kristian Rotaru, Ikseon Suh, Jay Thibodeau, Axel Schulz","doi":"10.2308/horizons-2021-092","DOIUrl":"https://doi.org/10.2308/horizons-2021-092","url":null,"abstract":"We conduct an experiment with practicing Big 4 audit seniors and demonstrate that generating counterexplanations for an event in an unrelated task prior to completing audit planning tasks activates a counterfactual mindset that enhances auditors’ professional skepticism. This approach to activating professional skepticism can be implemented without auditor training and can be deployed across many different audit tasks. Overall, the experiment indicates that activation of a counterfactual mindset has significant potential to enhance audit quality.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139306180","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’ Remote Work Experiences during the Early Days of the COVID-19 Pandemic and Implications Going Forward 审计员在 COVID-19 大流行初期的远程工作经历及对未来的影响
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2023-11-01 DOI: 10.2308/horizons-2022-140
J. G. Jenkins, Tina M. Loraas, Jonathan D. Stanley
{"title":"Auditors’ Remote Work Experiences during the Early Days of the COVID-19 Pandemic and Implications Going Forward","authors":"J. G. Jenkins, Tina M. Loraas, Jonathan D. Stanley","doi":"10.2308/horizons-2022-140","DOIUrl":"https://doi.org/10.2308/horizons-2022-140","url":null,"abstract":"We document auditors’ remote work experiences during the early days of the COVID-19 pandemic. We surveyed U.S. auditors to explore their communications with engagement team members and clients and to understand the perceived benefits and challenges of working remotely. Our findings reveal that not all auditors fared equally during remote work. We find that remote work did not generally diminish the initiation or frequency of communication with clients or audit team members (including socially oriented communication); however, the effectiveness of communication with colleagues and/or clients was the most frequently cited challenge. Clients were perceived as being less cooperative and responsive to information requests (especially by less experienced auditors). On the other hand, remote work did provide benefits including no commute, enhanced work/life balance (especially for more experienced auditors), and greater schedule flexibility. We discuss implications of our results as firms continue allowing auditors to work remotely and under hybrid arrangements.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139300908","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
Diversity and the Evaluation of Talent in the Accounting Profession: The Enigma of Merit 会计行业的多样性与人才评价：功绩之谜
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2023-11-01 DOI: 10.2308/horizons-2022-103
F. Anderson-Gough, C. Edgley, Keith Robson, Nina Sharma
{"title":"Diversity and the Evaluation of Talent in the Accounting Profession: The Enigma of Merit","authors":"F. Anderson-Gough, C. Edgley, Keith Robson, Nina Sharma","doi":"10.2308/horizons-2022-103","DOIUrl":"https://doi.org/10.2308/horizons-2022-103","url":null,"abstract":"While accounting firms are facing recruitment and retention problems, regulatory bodies are calling for efforts to improve diversity to be more effective, especially at senior levels. In this paper, we discuss “merit” and assumptions about “meritocracy” in processes of performance evaluation and career progression. Based on interviews in medium and large professional services firms in the United Kingdom, we explore how the language/practices of merit can inhibit moves to improving diversity. Merit has two aspects: “technical” notions of core competencies associated with merit and cultural notions of social fit, which have the effect of favoring the progression of the elite groups embedded within firms. The latter creates a loop in understanding merit, enacted within firm culture over time, that is difficult to disrupt. As such, efforts to improve diversity are unlikely to bring about change without considering how organizational beliefs about merit have unintended consequences.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139296469","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
Length of IPO Prospectus and Individual Investors’ Demand for IPO Shares IPO招股说明书长度与个人投资者对IPO股份的需求
4区 管理学
Accounting Horizons Pub Date : 2023-10-01 DOI: 10.2308/horizons-2021-024
Meeok Cho, Sunhwa Choi, Sehee Kim, Woo-Jong Lee
{"title":"Length of IPO Prospectus and Individual Investors’ Demand for IPO Shares","authors":"Meeok Cho, Sunhwa Choi, Sehee Kim, Woo-Jong Lee","doi":"10.2308/horizons-2021-024","DOIUrl":"https://doi.org/10.2308/horizons-2021-024","url":null,"abstract":"SYNOPSIS Prior studies on readability suggest that lengthy corporate reports are difficult to process and may discourage investors’ capital market participation. However, longer reports that contain additional information may actually benefit individual investors, who typically rely on public information. Using a regulatory change that requires firms to disclose additional items in the IPO prospectus, we find that the new regulation increased individual investors’ demand for IPO stocks with longer prospectuses. These results suggest that lengthy reports do not always reduce investor demand, highlighting a potential trade-off between the costs and benefits of longer corporate reports. Data Availability: All data are publicly available from the sources identified in the text. JEL Classification: G18; M41; M48.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136153042","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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