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CEO Benevolence and Corporate Social Performance 首席执行官的仁慈与企业社会绩效
IF 3.4 3区 管理学
Australian Accounting Review Pub Date : 2024-09-12 DOI: 10.1111/auar.12432
Ashesha Weerasinghe, Ellie Chapple, Alexandra Williamson
{"title":"CEO Benevolence and Corporate Social Performance","authors":"Ashesha Weerasinghe, Ellie Chapple, Alexandra Williamson","doi":"10.1111/auar.12432","DOIUrl":"https://doi.org/10.1111/auar.12432","url":null,"abstract":"The involvement of corporate CEOs/directors in not‐for‐profit (NFP) leadership is significant for corporate and NFP sectors. We refer to this activity as ‘benevolence’. These benevolent leaders bring synergistic effects to each leadership position. Although research has examined various characteristics of NFPs and corporate leaders independently, the impact of this combination of serving NFPs and listed firms is worth examining, given current debates on the form and function of stakeholder capitalism. We provide preliminary exploration of NFP leadership positions of CEOs/directors, from 2010 to 2019. Data were hand‐collected from CEO/director biographies in annual reports. NFP roles were verified through public sources (e.g., Australian Charities and Not‐For‐Profit Commission). We identify meaningful patterns in NFP leadership positions held by the those in the top echelons. In evaluating whether benevolent leaders influence corporate ethical outcomes, we find a significant positive association. Our findings establish the foundation for future inquiries on the influence of benevolent leaders on many corporate outcomes.","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.4,"publicationDate":"2024-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142221985","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"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
Integrated Reporting Impact on Core Organisational Practices: A Practice‐Based Perspective 综合报告对核心组织实践的影响：基于实践的视角
IF 3.4 3区 管理学
Australian Accounting Review Pub Date : 2024-09-10 DOI: 10.1111/auar.12431
Sabrina Roszak, Aziza Laguecir
{"title":"Integrated Reporting Impact on Core Organisational Practices: A Practice‐Based Perspective","authors":"Sabrina Roszak, Aziza Laguecir","doi":"10.1111/auar.12431","DOIUrl":"https://doi.org/10.1111/auar.12431","url":null,"abstract":"This research explores how managers implement integrated reporting (IR) in their organisations and its impact on practices. We use 25 semi‐structured interviews with top and middle managers of early adopters' private companies to examine the conditions under which managers initially made sense of IR long before its institutionalisation. Conceptually drawing from practice theory, we show how top and middle managers make sense of (practical intelligibility) IR and how this influences core operational practices. The analysis shows that IR practices can be more or less totalitarian, revealing the importance of the institutional pressures and teleo‐affective structures held and promoted by the managers in charge. This research offers a counterpoint to studies that suggest that accounting has a limited impact when practised in a less totalitarian form. It also highlights the importance of affective aspects and the crucial role of managers in these aspects. Given the rapid changes in the regulatory context, understanding how managers make sense of integrated tools is of utmost importance.","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.4,"publicationDate":"2024-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142221950","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"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
Insights for Senior Accounting Managers 高级会计经理的见解
IF 3.1 3区 管理学
Australian Accounting Review Pub Date : 2024-07-08 DOI: 10.1111/auar.12428
Yaowen Shan, Sue Wright
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引用次数: 0
The Disclosure of Recognised and Unrecognised Intangibles: Evidence from New Zealand 已确认和未确认无形资产的披露：新西兰的证据
IF 3.4 3区 管理学
Australian Accounting Review Pub Date : 2024-05-27 DOI: 10.1111/auar.12422
Laura Mehnaz, Tom Scott, Zeting Zang
{"title":"The Disclosure of Recognised and Unrecognised Intangibles: Evidence from New Zealand","authors":"Laura Mehnaz, Tom Scott, Zeting Zang","doi":"10.1111/auar.12422","DOIUrl":"https://doi.org/10.1111/auar.12422","url":null,"abstract":"We examine the reporting of intangible assets and the disclosures on intellectual capital activities by listed companies and public benefit entities in New Zealand and assess the usefulness of these disclosures. Comparing trends in intangible asset disclosure frequency, we note that the most common is capitalised software costs, followed by goodwill. For intellectual capital, we find that qualitative disclosures are more prevalent than quantitative, with disclosure on relational capital being the most frequent. In addition, we find that intangible assets are value relevant, and more intellectual capital disclosures increase the value relevance of goodwill. Finally, we consider intangible reporting by public benefit entities and show that while the rate of intangibles capitalised is similar, they are of less relative economic importance. Overall, our findings provide evidence of divergence in intangible categorisation practice, highlight the absence of reporting digital technologies and call for improved disclosure criteria for recognised and unrecognised intangibles.","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.4,"publicationDate":"2024-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141189945","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"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 Readability Improve Investors’ Understanding of Hedging Positions? 可读性是否能提高投资者对套期保值头寸的理解？
IF 3.1 3区 管理学
Australian Accounting Review Pub Date : 2024-05-24 DOI: 10.1111/auar.12423
Wenhuan Liu, Yue Yan, Bin Li, Chaosha Yang
{"title":"Does Readability Improve Investors’ Understanding of Hedging Positions?","authors":"Wenhuan Liu,&nbsp;Yue Yan,&nbsp;Bin Li,&nbsp;Chaosha Yang","doi":"10.1111/auar.12423","DOIUrl":"10.1111/auar.12423","url":null,"abstract":"<p>Readability is a key issue in the presentation of hedging risk information. We use psychological theories and experiments to analyse and examine the effects of the readability of hedging risk and hedge effectiveness information on investors’ assessment of investments. We find that when hedging risk information presentation is more readable, investors’ judgement of the attractiveness of an investment is higher when hedging effectiveness is high than when hedging effectiveness is low. However, when hedging risk presentation information is less readable, there is no significant difference in their judgement of the attractiveness of an investment between two hedging effectiveness levels. Meanwhile, we further identify the mediation effects of the readability of hedging risk information on investors’ judgement of an investment's attractiveness. The findings of our study have significant implications for improving accounting information readability and enhancing accounting information quality.</p>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.1,"publicationDate":"2024-05-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/auar.12423","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141099066","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Risk Committee and Integrated Reporting Practice: Evidence from Australian Companies 风险委员会与综合报告实践：来自澳大利亚公司的证据
IF 3.1 3区 管理学
Australian Accounting Review Pub Date : 2024-05-24 DOI: 10.1111/auar.12421
Luckmika Perera, Thusitha Dissanayake, Sutharson Kanapathippillai, Steven Dellaportas
{"title":"Risk Committee and Integrated Reporting Practice: Evidence from Australian Companies","authors":"Luckmika Perera,&nbsp;Thusitha Dissanayake,&nbsp;Sutharson Kanapathippillai,&nbsp;Steven Dellaportas","doi":"10.1111/auar.12421","DOIUrl":"10.1111/auar.12421","url":null,"abstract":"<p><i>This study investigates the relationship between the risk committee (existence and effectiveness) and the quality of integrated reports of the top 200 listed companies on the Australian Securities Exchange (ASX). A composite ordinal proxy for the firms’ integrated reporting was constructed using data that were hand-collected from annual reports. The main result reports that the existence of a standalone risk committee is negatively and significantly associated with the quality of integrated reporting; however, integrated reporting is positively associated with firms adopting a combined risk and audit committee and risk committee effectiveness</i>.</p>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.1,"publicationDate":"2024-05-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/auar.12421","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141150538","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The (Lack of) Progress in Accountancy Professionalisation: Insights from Non-accountants in Portugal 会计职业化（缺乏）进展：葡萄牙非会计师的见解
IF 3.1 3区 管理学
Australian Accounting Review Pub Date : 2024-05-05 DOI: 10.1111/auar.12420
Fernanda Leão, Delfina Gomes
{"title":"The (Lack of) Progress in Accountancy Professionalisation: Insights from Non-accountants in Portugal","authors":"Fernanda Leão,&nbsp;Delfina Gomes","doi":"10.1111/auar.12420","DOIUrl":"10.1111/auar.12420","url":null,"abstract":"<p>Concerns about the success of professional accountancy in terms of its social dimension have been expressed in the literature. This study uses data from a questionnaire survey administered to a Portuguese community sample to provide insights for a better understanding of the social dimension of professional accountancy at the macro level. It examines how lay society in accounting posits accountants along the social judgement variables of status, competition, competence and warmth and tests these variables’ influence on accountants’ social image using structural equation modelling. The results indicate that status, competition, competence and warmth are all critical factors in constructing the social image of modern accountants. Accountants are perceived as modestly warm, highly competent and a cooperative lower middle-class group. These findings confirm the profession's difficulties in enhancing accountants’ perceived social standing and reinforce the view of limited social mobility in the accountancy profession. The high level of competence identified suggests weak social power in the case of accountancy. Future research may investigate how soft skills and networking abilities in the perceived prototype of competence can promote the higher social standing of the accountancy group.</p>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.1,"publicationDate":"2024-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/auar.12420","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140885131","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Risk and Sustainability Issues 风险和可持续性问题
IF 3.4 3区 管理学
Australian Accounting Review Pub Date : 2024-04-02 DOI: 10.1111/auar.12419
Yaowen Shan, Sue Wright
{"title":"Risk and Sustainability Issues","authors":"Yaowen Shan,&nbsp;Sue Wright","doi":"10.1111/auar.12419","DOIUrl":"10.1111/auar.12419","url":null,"abstract":"","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.4,"publicationDate":"2024-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140578005","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"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
Top Management Team Incentive Dispersion and Managerial Efficiency 高层管理团队激励分散与管理效率
IF 3.1 3区 管理学
Australian Accounting Review Pub Date : 2024-03-01 DOI: 10.1111/auar.12418
Hongkang Xu, Rachana Kalelkar, Long Liu
{"title":"Top Management Team Incentive Dispersion and Managerial Efficiency","authors":"Hongkang Xu,&nbsp;Rachana Kalelkar,&nbsp;Long Liu","doi":"10.1111/auar.12418","DOIUrl":"10.1111/auar.12418","url":null,"abstract":"<p>This study examines the association between dispersion in pay-performance sensitivities (PPS) among top management team (TMT) members and managerial efficiency. While prior research has focused on managerial efficiency as an innate characteristic of managers, this study explores how managerial incentive dispersion shapes managerial efficiency. Using a sample of US firms from 1993 to 2019, we find a negative relationship between TMT incentive dispersion and managerial efficiency, suggesting that higher levels of incentive dispersion can potentially affect managerial efficiency by reducing coordination and cooperation among TMT members. We employ a range of robustness tests and find consistent and robust results. Overall, this study contributes to the literature on executive compensation by providing novel insights into the implications of incentive dispersion among executives for managerial efficiency.</p>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/auar.12418","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140025083","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Work Overload, Work–Life Balance and Auditors' Turnover Intention: The Moderating Role of Motivation 工作超负荷、工作与生活的平衡以及审计人员的离职意向：动机的调节作用
IF 3.4 3区 管理学
Australian Accounting Review Pub Date : 2024-02-29 DOI: 10.1111/auar.12417
Iryna Alves, Miguel Limão, Sofia M. Lourenço
{"title":"Work Overload, Work–Life Balance and Auditors' Turnover Intention: The Moderating Role of Motivation","authors":"Iryna Alves,&nbsp;Miguel Limão,&nbsp;Sofia M. Lourenço","doi":"10.1111/auar.12417","DOIUrl":"10.1111/auar.12417","url":null,"abstract":"<p>Auditor turnover remains a persistent concern for regulatory bodies and auditing firms. Past research on auditors’ turnover intention has explored various factors influencing auditors’ turnover intention, including job satisfaction, organisational commitment, work overload and work–life balance. However, the potential role of motivation in mitigating the adverse effects of work overload and work–life imbalance has been overlooked. Our study addresses this gap in the existing literature by revealing the crucial role of motivation and identifying differences between Big4 and Non-Big4 firms. Using questionnaire data from 301 auditors, analysed using structural equation modelling, we find that work overload is positively but indirectly related to turnover intention via work–life balance. Additionally, organisational commitment (job satisfaction) is directly (indirectly) and negatively related to turnover intention. Moreover, and considering that, due to work overload, a lack of work–life balance can be responsible for increasing auditors’ turnover intention, our study suggests that motivation can mitigate this effect. Finally, our study suggests that work–life balance can directly reduce turnover intention for Big4 firms, while for Non-Big4 firms this reduction can only occur via organisational commitment (a channel that is weaker for Big4 firms).</p>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.4,"publicationDate":"2024-02-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/auar.12417","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140025120","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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