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The Formulation of Financial Statements: A Proposal for Change 财务报表的编制:一项改革建议
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2023-05-11 DOI: 10.2308/horizons-2021-156
G. Gamble, Cynthia D. Tollerson
{"title":"The Formulation of Financial Statements: A Proposal for Change","authors":"G. Gamble, Cynthia D. Tollerson","doi":"10.2308/horizons-2021-156","DOIUrl":"https://doi.org/10.2308/horizons-2021-156","url":null,"abstract":"\u0000 This paper proposes a new framework for financial statement presentation that provides users with a more detailed understanding of the relationship between cash and accrual information and earning power. To accomplish these objectives, we provide new classifications for assets, liabilities, equity, statement of income, and statement of cash flow. Assets are classified as either operating or nonoperating, economic or financial, monetary or nonmonetary. Liabilities and equity are initially classified under the title “means of financing assets.” Next, they are either classified as monetary or nonmonetary and further classified as either: (1) expected cash requirements during next reporting period, (2) expected cash requirements in future periods, or (3) no expected cash requirements. The statement of income utilizes current period, prior period, and future period for cash flow categories. The statement of cash flows is developed along the lines of primary economic operations and nonoperating economic/financial activities.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2023-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46224960","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
4区 管理学
Accounting Horizons Pub Date : 2023-03-01 DOI: 10.2308/0888-7993-37.1.e
{"title":"Editorial Policy","authors":"","doi":"10.2308/0888-7993-37.1.e","DOIUrl":"https://doi.org/10.2308/0888-7993-37.1.e","url":null,"abstract":"","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135185295","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
Covers and Front Matter 封面及封面
4区 管理学
Accounting Horizons Pub Date : 2023-03-01 DOI: 10.2308/0888-7993-37.1.i
{"title":"Covers and Front Matter","authors":"","doi":"10.2308/0888-7993-37.1.i","DOIUrl":"https://doi.org/10.2308/0888-7993-37.1.i","url":null,"abstract":"","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135185296","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 Peer Deterrent Effect of Whistleblowing on Financial Reporting Aggressiveness 举报对财务报告攻击性的同伴威慑效应
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2023-03-01 DOI: 10.2308/horizons-2021-154
Fuzhao Zhou, Yinjie Shen, Terence Pitre
{"title":"The Peer Deterrent Effect of Whistleblowing on Financial Reporting Aggressiveness","authors":"Fuzhao Zhou, Yinjie Shen, Terence Pitre","doi":"10.2308/horizons-2021-154","DOIUrl":"https://doi.org/10.2308/horizons-2021-154","url":null,"abstract":"Extant literature demonstrates that whistleblowing is associated with changes in the whistleblowing target’s financial reporting. This paper provides compelling evidence that whistleblowing also affects peer firms’ financial reporting. Specifically, we find that industry peers reduce their financial reporting aggressiveness following a whistleblowing allegation. This peer deterrent effect is stronger when the peer firm is geographically closer to the whistleblowing target, when the peer and whistleblowing target share a board member, when the peer is predicted to have a high probability of misstatement, and when the whistleblowing target is larger. Our findings are robust to an array of estimation methods, industry peer definitions, examining windows, and a placebo test. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: D22; G30; M41.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47825403","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 Executive Ethnic Diversity on Real Earnings Management 高管种族多样性对实际盈余管理的影响
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2022-11-11 DOI: 10.2308/horizons-2021-026
Qunfeng Liao, Bo Ouyang, Yi Tang
{"title":"The Impact of Executive Ethnic Diversity on Real Earnings Management","authors":"Qunfeng Liao, Bo Ouyang, Yi Tang","doi":"10.2308/horizons-2021-026","DOIUrl":"https://doi.org/10.2308/horizons-2021-026","url":null,"abstract":"This study examines the impact of the ethnic diversity of executives on real earnings management (REM) using 21,217 firm-year observations for 2,209 U.S. public firms between 1993 and 2020. Social identity theory and top management team research suggest executive diversity enhances mutual monitoring and subordinate executives’ independence from the CEO, thus incentivizing subordinate executives to curb CEO’s opportunistic financial reporting. The empirical results indicate a negative relation between executive ethnic diversity and REM. This result holds after controlling for various characteristics of executives and firms, as well as for potential endogeneity using instrumental variable regressions and entropy balancing technique. Cross-sectional tests show that the effect is stronger when each executive has a greater influence on the firm’s operating decisions and when the firm has better internal corporate governance. Collectively, our evidence suggests that executive ethnic diversity strengthens the internal governance of U.S. public firms.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2022-11-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43742689","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
Auditing the Derivative Usage of Bank-Holding Companies 银行控股公司衍生工具使用审计
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2022-10-12 DOI: 10.2308/horizons-2020-197
Stephanie Hairston, Joseph Johnston, Joseph H. Zhang
{"title":"Auditing the Derivative Usage of Bank-Holding Companies","authors":"Stephanie Hairston, Joseph Johnston, Joseph H. Zhang","doi":"10.2308/horizons-2020-197","DOIUrl":"https://doi.org/10.2308/horizons-2020-197","url":null,"abstract":"Auditing financial derivatives is complex and contentious. Our study examines the impact of derivative use on the risk premium charged by auditors of bank holding companies (BHCs). We find that audit fees are higher regardless of whether derivative instruments are used for hedging and trading. This implies that auditors charge BHCs that use derivatives a risk premium to compensate for additional risk related to these instruments. We also find that trading derivatives tend to have a higher risk premium than hedging derivatives. Our results suggest that auditors price risks related to derivatives and trading derivatives are perceived to be higher risk relative to hedging derivatives.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2022-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43923642","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
How do Firms Respond to a Non-Income Tax? The Interplay between Non-Income Taxes and Income Tax Avoidance 企业如何应对非所得税？非所得税与所得税避税的互动
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2022-10-04 DOI: 10.2308/horizons-2021-069
G. R. Huston, Yangmei Wang, Tiankai Wang
{"title":"How do Firms Respond to a Non-Income Tax? The Interplay between Non-Income Taxes and Income Tax Avoidance","authors":"G. R. Huston, Yangmei Wang, Tiankai Wang","doi":"10.2308/horizons-2021-069","DOIUrl":"https://doi.org/10.2308/horizons-2021-069","url":null,"abstract":"The Medical Device Excise Tax (MDET) enacted a 2.3 percent tax on domestic sales of certain medical devices. Medical device firms suggested the tax would reduce profitability, leading to cuts in employees, research and development, and capital expenditures. However, we find that medical device firms engaged in more income tax avoidance in response to the MDET. Furthermore, medical device firms with high income tax avoidance made no significant cuts to investment spending or employees, whereas firms with low income tax avoidance significantly decreased investment spending and employees. Our findings suggest that some medical device firms used income tax avoidance as a substitute for reducing investment spending. Our results serve to inform both researchers and policymakers regarding the interplay between non-income taxes and income tax avoidance.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2022-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43844518","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 Effects of Internal Controls on the Audit Completeness and Reliability of Earnings Announcements 内部控制对盈余公告审计完整性和可靠性的影响
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2022-09-19 DOI: 10.2308/horizons-2021-097
Michelle A. Draeger, Eric Lohwasser
{"title":"The Effects of Internal Controls on the Audit Completeness and Reliability of Earnings Announcements","authors":"Michelle A. Draeger, Eric Lohwasser","doi":"10.2308/horizons-2021-097","DOIUrl":"https://doi.org/10.2308/horizons-2021-097","url":null,"abstract":"We examine how internal control effectiveness influences the audit completeness of earnings announcements and the consequences on earnings reliability. One of the intentions of the Sarbanes Oxley Act of 2002 (SOX) was for internal controls to improve financial reporting. While we show that effective internal controls directly reduce earnings announcement revisions as SOX would intend, we also find evidence that it provides management with the confidence to release their earnings disclosure earlier (with a less complete audit), indirectly increasing the likelihood of earnings announcement revisions. As a result, the beneficial impact of internal control effectiveness on earnings reliability is significantly undermined in a regulatory environment where companies are permitted to disclose preliminary earnings to the public. Our study provides important insights for regulatory policymaking and for accounting practitioners who are responsible for producing reliable financial disclosure.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2022-09-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45420761","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
Material Contract Redactions and Cybersecurity Breaches 重大合同修订和网络安全漏洞
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2022-08-29 DOI: 10.2308/horizons-2020-166
Hilary Hughes, Thomas Joseph Smith, S. Walton
{"title":"Material Contract Redactions and Cybersecurity Breaches","authors":"Hilary Hughes, Thomas Joseph Smith, S. Walton","doi":"10.2308/horizons-2020-166","DOIUrl":"https://doi.org/10.2308/horizons-2020-166","url":null,"abstract":"Material contract redactions are designed to protect firms’ temporary proprietary information until contracts can come to fruition. Protecting confidential and proprietary information from potential public disclosure is important for a firm’s future. Redactions provide confidential treatment for up to ten years before the contract information must become public. However, the nondisclosure nature of redacting material contract information could nonetheless signal potential value to external stakeholders and attract cybersecurity breaches. In this study, we investigate whether redactions are associated with a greater likelihood of future breaches. We find that redactions are associated with greater probability of a breach in the three years immediately following a redaction. Further, the relationship appears driven by certain contracts and the actual act of redacting. Our results suggest that the act of redacting material contract information provides a signal about a firm’s disclosure behavior, increasing cybersecurity risks.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2022-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42448804","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
Global Level Auditor Industry Specialization and the Cost of Equity Capital 全球审计师行业专业化与股权资本成本
IF 2.5 4区 管理学
Accounting Horizons Pub Date : 2022-08-17 DOI: 10.2308/horizons-17-055rrr
Z. Feng, D. Sharma, Mai Dao, H. Huang
{"title":"Global Level Auditor Industry Specialization and the Cost of Equity Capital","authors":"Z. Feng, D. Sharma, Mai Dao, H. Huang","doi":"10.2308/horizons-17-055rrr","DOIUrl":"https://doi.org/10.2308/horizons-17-055rrr","url":null,"abstract":"Using a large sample across 58 countries, we examine (1) the link between global level and joint global, national, and city level auditor industry specialization and audit clients’ cost of equity capital, and (2) how the strength of the national investor protection environment impacts the preceding association. First, our results indicate a negative and significant association between the cost of equity capital and global level and joint global, national, and city level auditor industry specialization. Second, this relation is incrementally more negative when the client’s auditor is a joint global, national, and city level industry specialist than when the auditor is not a global level industry specialist. Third, we find that the negative relation between the cost of equity capital and a joint global, national, and city industry specialist auditor holds only in countries with strong investor protection. Our results are robust to a large battery of additional analyses.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2022-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44525382","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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