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Do CFO Outside Directorships Benefit or Harm Home Firm Financial Reporting Quality? 首席财务官外部董事对公司财务报告质量有利还是有害?
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2023-08-18 DOI: 10.2308/horizons-2022-110
Lauren M. Cunningham, Linda A. Myers, Justin C. Short
{"title":"Do CFO Outside Directorships Benefit or Harm Home Firm Financial Reporting Quality?","authors":"Lauren M. Cunningham, Linda A. Myers, Justin C. Short","doi":"10.2308/horizons-2022-110","DOIUrl":"https://doi.org/10.2308/horizons-2022-110","url":null,"abstract":"\u0000 Demand for chief financial officer (CFO) service on corporate boards has grown substantially in recent years, leading to questions about how outside board appointments affect a CFO’s ability to fulfill their home firm responsibilities. In this paper, we focus on the CFO’s core responsibility of overseeing home firm financial reporting quality, and we explore the types of situations where outside board service may lead to either learning opportunities or pressure to shirk on home firm duties. Our results should interest investors, auditors, and board members considering the implications of CFO outside board service because, although we observe no negative impacts on home firm financial reporting quality arising from outside board service, we find only limited situations where significant benefits accrue.\u0000 Data Availability: All data are publicly available from sources cited in text.\u0000 JEL Classifications: G34; M40; M41.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2023-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47377336","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
An Examination of the Terminal Year in an Auditor-Client Relationship 对审计客户关系中最后一年的审查
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2023-08-18 DOI: 10.2308/horizons-2020-158
Jagadison K. Aier, Keith L. Jones, Qiyang Lian, Joseph H. Schroeder
{"title":"An Examination of the Terminal Year in an Auditor-Client Relationship","authors":"Jagadison K. Aier, Keith L. Jones, Qiyang Lian, Joseph H. Schroeder","doi":"10.2308/horizons-2020-158","DOIUrl":"https://doi.org/10.2308/horizons-2020-158","url":null,"abstract":"\u0000 We examine the cost and consequences of switching auditors. Specifically, we consider several client costs (audit fees, going-concern opinions, and internal control opinions) in the last year of an audit engagement (“terminal year”). We find that outgoing auditors are more likely to charge higher audit fees, issue more going-concern opinions, and issue more adverse internal control opinions during the terminal years of their audits. These findings suggest that outgoing auditors gain greater bargaining power, are more likely to charge for additional hours of audit work, and are less likely to yield to client pressures. Overall, our results suggest that companies face real economic costs from the outgoing auditor in addition to the start-up costs of the incoming auditor.\u0000 Data Availability: Data are publicly available from sources identified in the text.\u0000 JEL Classifications: G31; G32; G33; M21.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2023-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47451077","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
Socializing Remote Newcomers in Public Accounting: Challenges and Best Practices from the Perspective of Experienced Big 4 Professionals 公共会计中远程新人的社会化：经验丰富的四大专业人士视角下的挑战和最佳实践
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2023-08-10 DOI: 10.2308/horizons-2022-124
C. Bailey, Derek Dalton, Nancy L. Harp, T. J. Phillips
{"title":"Socializing Remote Newcomers in Public Accounting: Challenges and Best Practices from the Perspective of Experienced Big 4 Professionals","authors":"C. Bailey, Derek Dalton, Nancy L. Harp, T. J. Phillips","doi":"10.2308/horizons-2022-124","DOIUrl":"https://doi.org/10.2308/horizons-2022-124","url":null,"abstract":"\u0000 Accounting firms increasingly provide remote or hybrid work options to attract qualified professionals, but they must also effectively socialize new employees to develop and retain them. This study explores the effect of remote work on newcomer socialization. Rather than surveying remote newcomers who have less understanding of what “successful” socialization means, we ask 122 experienced Big 4 professionals about the impact of remote work during the COVID-19 pandemic on socialization. Respondents report that every aspect of socialization is impacted by remote work. Although participants perceive that newcomers are able to learn technical skills (e.g., how to complete work tasks) remotely, they are less able to learn about firm expectations (e.g., client interactions). Participants believe remote newcomers are less able to form bonds with coworkers and clients and are less committed to their firm. Best practices for remote socialization are discussed (e.g., virtual audit rooms) to assist accounting firms.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2023-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44093436","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
Informativeness of Internal Control Weakness Disclosure on Acquirers’ M&A Decisions 内部控制薄弱信息披露对并购决策的影响
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2023-08-10 DOI: 10.2308/horizons-2021-148
Koon Hung Chan, P. Mo, S. Yorke
{"title":"Informativeness of Internal Control Weakness Disclosure on Acquirers’ M&A Decisions","authors":"Koon Hung Chan, P. Mo, S. Yorke","doi":"10.2308/horizons-2021-148","DOIUrl":"https://doi.org/10.2308/horizons-2021-148","url":null,"abstract":"\u0000 We empirically examine the relevance of the disclosure of internal control weaknesses (ICWs) by target firms for acquirers in making their merger-and-acquisition (M&A) decisions. We find that acquirers offer lower premiums for targets that disclose ICWs (ICW targets) before acquisition in comparison with targets that disclose effective internal controls (non-ICW targets). We also find that acquirers offer less cash (versus stock) for ICW targets in comparison with non-ICW targets. Overall, results indicate that ICW disclosure by targets is informative to acquirers. Practically, we contribute to the literature by identifying the relevance of ICW disclosure as a reliable public source of information that can help mitigate the negative impact on acquirers acquiring target firms with poor financial reporting quality.\u0000 Data Availability: Data are available from the public sources cited in the text.\u0000 JEL Classifications: G34; D81; M41; M4.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2023-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43067070","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
Skills Required to Succeed in Public Accounting: Perceptions of Black and White Accountants 在公共会计中取得成功所需的技能:黑人和白人会计师的看法
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2023-08-09 DOI: 10.2308/horizons-2022-077
R. Dey, Lucy Lim, Denise Dickins, Lesia Quamina
{"title":"Skills Required to Succeed in Public Accounting: Perceptions of Black and White Accountants","authors":"R. Dey, Lucy Lim, Denise Dickins, Lesia Quamina","doi":"10.2308/horizons-2022-077","DOIUrl":"https://doi.org/10.2308/horizons-2022-077","url":null,"abstract":"\u0000 We explore an understudied impact of race in public accounting careers: differences in perceptions of the skills necessary to succeed. Based on data collected from surveys of approximately 1,400 public accountants, we find that although the skills perceived as necessary to succeed are the same for all accountants (i.e., technical and interpersonal, practice development, social interactions, and academic achievement), practice development and social interactions are perceived as significantly more important to Black accountants. These perceptions are likely impacted by the underrepresentation of Black accountants in their firms and at their clients, which may result in fewer opportunities to acquire or improve these skills. Technical skills can be learned without the direct assistance of others, but learning practice development skills and social interactions require the support of others. Recommendations collected from the study’s participants to help advance the practice development and social interaction skills of Black accountants are included.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2023-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45578727","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 Adverse Effects of the “Anticipation of Racial Discrimination” on Auditors Who Are Black, Indigenous, or People of Color (BIPOC): An Exploratory Study with Research Propositions “种族歧视预期”对黑人、原住民或有色人种审计师的不利影响（BIPOC）：一项研究命题的探索性研究
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2023-07-28 DOI: 10.2308/horizons-2022-098
Nirmalee I. Raddatz, Paul A. Raddatz, Kate B. Sorensen, Kehinde Ogunade
{"title":"The Adverse Effects of the “Anticipation of Racial Discrimination” on Auditors Who Are Black, Indigenous, or People of Color (BIPOC): An Exploratory Study with Research Propositions","authors":"Nirmalee I. Raddatz, Paul A. Raddatz, Kate B. Sorensen, Kehinde Ogunade","doi":"10.2308/horizons-2022-098","DOIUrl":"https://doi.org/10.2308/horizons-2022-098","url":null,"abstract":"\u0000 Despite considerable investment in recruiting BIPOC auditors, underrepresentation persists within the profession. Gaining insight into the experiences and challenges faced by BIPOC auditors is essential for identifying and addressing barriers to inclusion. This study investigates the potential impact of anticipated discrimination on BIPOC auditors, focusing on coping mechanisms such as code-switching and its subsequent influence on work exhaustion and withdrawal. Our conceptual model includes six propositions, including the positive association between the anticipation of discrimination and the loss of psychological safety and the mediating effect of code-switching on work withdrawal and exhaustion. These propositions underscore the importance of cultivating inclusive work environments for minority auditors within auditing firms. Consequently, future research should explore the factors contributing to underrepresentation and potential interventions to foster diversity and inclusion. We anticipate that this research will serve as a valuable resource for practitioners, accounting academics, and educators alike.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2023-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45652799","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
Thinking Like an Auditor: Evaluating Information to Arrive at Evidence-Based Conclusions 像审计员一样思考：评估信息以得出基于证据的结论
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2023-07-27 DOI: 10.2308/horizons-2022-182
R. D. Allen, Audrey A. Gramling, D. Hermanson
{"title":"Thinking Like an Auditor: Evaluating Information to Arrive at Evidence-Based Conclusions","authors":"R. D. Allen, Audrey A. Gramling, D. Hermanson","doi":"10.2308/horizons-2022-182","DOIUrl":"https://doi.org/10.2308/horizons-2022-182","url":null,"abstract":"\u0000 The sources of information today are quite varied and often conflicting, leading to claims of fake news, conspiracy theories, outright lies, and censorship. In such an environment, how do you work toward evidence-based conclusions, or truth when possible? In this paper, we discuss the Auditing Standards Board (ASB)’s Audit Evidence Framework (AEF) and recent Public Company Accounting Oversight Board evidence-related guidance as valuable tools to help auditors and others evaluate the information they might use to arrive at evidence-based conclusions. We encourage others to “think like an auditor” when evaluating information. Our fundamental message is that information is not automatically evidence that should be used to support conclusions. Instead, information needs to be carefully evaluated before it rises to the level of evidence to support a conclusion.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2023-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47513216","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
Reflections of Women Standard Setters in the United States 对美国女性标准制定者的思考
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2023-07-27 DOI: 10.2308/horizons-2022-101
Lisa Baudot, Amanda M. Convery, Matthew Kaufman
{"title":"Reflections of Women Standard Setters in the United States","authors":"Lisa Baudot, Amanda M. Convery, Matthew Kaufman","doi":"10.2308/horizons-2022-101","DOIUrl":"https://doi.org/10.2308/horizons-2022-101","url":null,"abstract":"\u0000 Motivated by trends toward gender equality on standard-setting boards in the United States, this study interviews women members of the FASB, GASB, and EITF to understand the factors critical to their successful nomination and appointment. Semistructured interviews were conducted with women standard setters to root our understanding in their own experiences and perceptions. Value emerged as a generalizing theme. Participants perceived value to the board in nomination as associated with professional expertise and ties with professional societies. Most participants perceived value in giving back to the profession by serving as a voice for an important stakeholder group as a critical factor for acceptance. Women standard setters consistently downplay the idea that diversity, equity, and inclusion represent primary decision criteria for board membership. Instead, their reflections imply that it is up to the profession to implement practices that promote the advancement of the most competent professionals from all backgrounds.\u0000 Data Availability: Anonymized interview data are available upon request to the authors and are subject to prior consent by participants to share.\u0000 JEL Classifications: M41; M48.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2023-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45398763","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
Do Gender-Diverse Boards Enhance the Linguistic Features of Corporate Financial Reporting? 性别多元化的董事会是否增强了公司财务报告的语言特征？
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2023-07-14 DOI: 10.2308/horizons-2020-207
W. Ben‐Amar, Emma García‐Meca, Claude Francoeur, Jennifer Martínez‐Ferrero
{"title":"Do Gender-Diverse Boards Enhance the Linguistic Features of Corporate Financial Reporting?","authors":"W. Ben‐Amar, Emma García‐Meca, Claude Francoeur, Jennifer Martínez‐Ferrero","doi":"10.2308/horizons-2020-207","DOIUrl":"https://doi.org/10.2308/horizons-2020-207","url":null,"abstract":"\u0000 Textual features, such as readability and disclosure tone, of mandatory financial reports have significant economic consequences. Managers and directors’ demographic attributes can also lead to different reporting styles. This study examines how gender-diverse boards influence the readability and tone of corporate financial disclosures under the framework of upper echelons theory. Using a sample of 3,085 U.S. firm-year observations from 2007 to 2016, we find that gender diversity in the board and audit committee enhances the readability of narrative disclosures and is associated with a less optimistic, litigious, and ambiguous tone in annual reports. This study highlights the contribution of female directors to the quality and transparency of financial disclosures and supports recent regulatory initiatives aimed at enhancing female representation on corporate boards.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2023-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43634359","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
A Century of Progress: U.S. Government Accountability Office Procedures, Reports, and Performance Measures 百年进步：美国政府问责局程序、报告和绩效衡量标准
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2023-07-12 DOI: 10.2308/horizons-2022-016
Ryan P. McDonough, Andrew J. McLelland, J. D. Warren
{"title":"A Century of Progress: U.S. Government Accountability Office Procedures, Reports, and Performance Measures","authors":"Ryan P. McDonough, Andrew J. McLelland, J. D. Warren","doi":"10.2308/horizons-2022-016","DOIUrl":"https://doi.org/10.2308/horizons-2022-016","url":null,"abstract":"\u0000 In 2021, the U.S. Government Accountability Office (GAO) celebrated its 100th anniversary, and its mission has never been more critical. This study documents the 100-year history of GAO, examining how Congressional law changes and leadership influences of the Comptroller General of the United States have shaped GAO’s role, services, and products. GAO has transformed from focusing on providing oversight through its audits of federal government expenditures during its early years (e.g., to assess legality) to emerging as a leader in providing insights to Congress through program evaluation audits and, more recently, to providing Congress the foresight necessary to confront the challenges and opportunities that lie ahead.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2023-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42966947","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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