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Social Trust and the Disclosure of Letters to Shareholders 社会信任与股东函件披露
IF 3.3 3区 管理学
Australian Accounting Review Pub Date : 2025-08-24 DOI: 10.1111/auar.70009
Anting Li, Jianqiong Wang, Yaru Yang
{"title":"Social Trust and the Disclosure of Letters to Shareholders","authors":"Anting Li,&nbsp;Jianqiong Wang,&nbsp;Yaru Yang","doi":"10.1111/auar.70009","DOIUrl":"https://doi.org/10.1111/auar.70009","url":null,"abstract":"<div>\u0000 \u0000 <p>The literature on voluntary disclosure primarily focuses on management forecasts. However, the determinants of narrative voluntary disclosures, such as letters to shareholders, have garnered limited scholarly attention. This paper examines the impact of social trust on firms’ decisions to issue letters to shareholders. We find that firms in regions with higher social trust are more inclined to issue such letters. This effect is more pronounced for firms exhibiting weaker institutional environments, less influence from Confucianism and lower firm-level credibility. Furthermore, we identify the mechanism through which social trust facilitates the issuance of letters to shareholders: curbing corporate misconduct. Lastly, we present evidence indicating a favourable market reaction to the issuance of letters to shareholders. Overall, our findings suggest that social trust enhances the credibility of information, thereby encouraging greater voluntary narrative disclosures. This study contributes to prior work on the determinants of voluntary disclosures and the influence of social trust. Additionally, this research enhances our understanding of disclosure practices related to letters to shareholders and offers some insights for regulators on how to improve disclosure practices by strengthening informal institutions.</p>\u0000 </div>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"35 3","pages":"277-303"},"PeriodicalIF":3.3,"publicationDate":"2025-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145204753","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
Environmental Risk, Environmental Action, and Firm Value: Evidence From Climate-Linked Contracts 环境风险、环境行动与企业价值：来自气候相关合同的证据
IF 3.3 3区 管理学
Australian Accounting Review Pub Date : 2025-08-24 DOI: 10.1111/auar.70010
Hsuan-Lien Chu, Nai-Yng Liu, Albert Tsang, Xiao Zeng
{"title":"Environmental Risk, Environmental Action, and Firm Value: Evidence From Climate-Linked Contracts","authors":"Hsuan-Lien Chu,&nbsp;Nai-Yng Liu,&nbsp;Albert Tsang,&nbsp;Xiao Zeng","doi":"10.1111/auar.70010","DOIUrl":"https://doi.org/10.1111/auar.70010","url":null,"abstract":"<div>\u0000 \u0000 <p>Based on a sample of public firms domiciled in 41 countries around the world, we find that firms facing a higher level of environmental risk are more likely to adopt climate-linked contracts with quantitative targets. We also find that firms adopting climate-linked contracts are more likely to take real actions to address their concerns about environmental risks. Finally, we present evidence suggesting that environmentally sensitive firms with climate-linked contracts, particularly those involving real actions implemented after the adoption of such contracts, tend to have high firm value. Taken together, our results support the conjecture that effective climate-linked contracting has a real and substantive impact on managerial decision-making, which in turn reduces firms’ environmental risks and increases their value.</p>\u0000 </div>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"35 3","pages":"215-240"},"PeriodicalIF":3.3,"publicationDate":"2025-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145204752","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
The Impact of the CEO–Employee Pay Gap on Corporate Social Responsibility ceo与员工薪酬差距对企业社会责任的影响
IF 3.3 3区 管理学
Australian Accounting Review Pub Date : 2025-08-07 DOI: 10.1111/auar.70008
Yiqing Tan
{"title":"The Impact of the CEO–Employee Pay Gap on Corporate Social Responsibility","authors":"Yiqing Tan","doi":"10.1111/auar.70008","DOIUrl":"https://doi.org/10.1111/auar.70008","url":null,"abstract":"<div>\u0000 \u0000 <p>This study analyzes how compensation gaps influence corporate social responsibility (CSR) by focusing on the chief executive officer (CEO)–employee pay ratio. The empirical results reveal that companies with larger CEO–employee pay ratios exhibit worse CSR performance. In addition, this study demonstrates that the negative relationship between the CEO–worker compensation gap and CSR performance is moderated by board structure, institutional shareholdings, and managerial ability. The robustness of the main findings is guaranteed by addressing the endogeneity problem and using alternative measures. Collectively, these findings highlight the impact of the CEO–worker compensation gap on CSR and provide empirical evidence from the perspective of social welfare that can be used by researchers, regulators, and practitioners to evaluate pay gap regulations.</p>\u0000 </div>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"35 3","pages":"241-256"},"PeriodicalIF":3.3,"publicationDate":"2025-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145204850","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
Corporate Success 企业成功
IF 3.1 3区 管理学
Australian Accounting Review Pub Date : 2025-07-08 DOI: 10.1111/auar.70007
Yaowen Shan, Sue Wright
{"title":"Corporate Success","authors":"Yaowen Shan,&nbsp;Sue Wright","doi":"10.1111/auar.70007","DOIUrl":"https://doi.org/10.1111/auar.70007","url":null,"abstract":"","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"35 2","pages":"85-86"},"PeriodicalIF":3.1,"publicationDate":"2025-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144705334","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
Spillover Effect of Cross-Listings: Evidence From Corporate Social Responsibility 交叉上市的溢出效应：来自企业社会责任的证据
IF 3.1 3区 管理学
Australian Accounting Review Pub Date : 2025-06-23 DOI: 10.1111/auar.70006
Ziyao San, Albert Tsang, Marco Wan, Yujie Wang
{"title":"Spillover Effect of Cross-Listings: Evidence From Corporate Social Responsibility","authors":"Ziyao San,&nbsp;Albert Tsang,&nbsp;Marco Wan,&nbsp;Yujie Wang","doi":"10.1111/auar.70006","DOIUrl":"https://doi.org/10.1111/auar.70006","url":null,"abstract":"<div>\u0000 \u0000 <p>Using a large sample of US firms that cross-listed their securities in foreign countries, we find that the non-cross-listing firms tend to improve their corporate social responsibility (CSR) performance in response to their peers’ cross-listing decision. Moreover, our results show that the significant finding is primarily driven by non-cross-listing firms with peers cross-listed in foreign countries with higher levels of CSR awareness relative to that of the United States following their peers’ cross-listing decision. We further find a positive relationship between non-cross-listing firms’ CSR performance and the proportion of cross-listing firms in a region or an industry. This relationship is more (less) pronounced for leading (non-leading) non-cross-listing firms in the same region or industry. Overall, our findings lend support to the argument that firms’ decision to cross-list has a positive spillover effect on their non-cross-listing peers’ CSR performance and ultimately can improve stakeholders’ welfare in general.</p>\u0000 </div>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"35 2","pages":"87-120"},"PeriodicalIF":3.1,"publicationDate":"2025-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144705631","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
Power of R&D Expert and Narrative Innovation Disclosure 研发专家的权力与叙述性创新披露
IF 3.1 3区 管理学
Australian Accounting Review Pub Date : 2025-03-26 DOI: 10.1111/auar.70002
Minfeng Yu, Mengna Fan, Gaoliang Tian, Yi Si
{"title":"Power of R&D Expert and Narrative Innovation Disclosure","authors":"Minfeng Yu,&nbsp;Mengna Fan,&nbsp;Gaoliang Tian,&nbsp;Yi Si","doi":"10.1111/auar.70002","DOIUrl":"https://doi.org/10.1111/auar.70002","url":null,"abstract":"<p>We investigate the impact of the power of senior executives with research and development (R&amp;D) backgrounds on firms’ narrative innovation disclosures. Empirical results demonstrate that the presence of R&amp;D expertise among senior managers significantly amplifies narrative innovation disclosure, with their power positively correlated with disclosure levels. This effect is more pronounced in non-state-owned enterprises, firms with lower market positions, those facing intense industry competition and with fewer analyst followings, and those operating in regions with greater market liberalisation. In addition, we find that the power of managers with R&amp;D backgrounds facilitates both innovation input and output, thereby elevating disclosure levels. Enhanced disclosure reduces equity costs and attracts more government subsidies, potentially fostering a conducive environment for sustained innovative activities. Our research contributes to the literature by highlighting the role of R&amp;D-oriented leadership in shaping corporate innovation strategies, motivating innovation disclosures and fostering the development of innovation ecosystems.</p>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"35 2","pages":"121-159"},"PeriodicalIF":3.1,"publicationDate":"2025-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144705703","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
Dynamic Accounting Information Uncertainty Following CFO Turnover CFO离职后的动态会计信息不确定性
IF 3.3 3区 管理学
Australian Accounting Review Pub Date : 2025-03-26 DOI: 10.1111/auar.70004
Jun Yeung Hong, Yuyeon Ahn, Kyungmyung Jang
{"title":"Dynamic Accounting Information Uncertainty Following CFO Turnover","authors":"Jun Yeung Hong,&nbsp;Yuyeon Ahn,&nbsp;Kyungmyung Jang","doi":"10.1111/auar.70004","DOIUrl":"https://doi.org/10.1111/auar.70004","url":null,"abstract":"<p>This paper investigates the impact of CFO turnover on value relevance. We focus on CFOs because they have primary responsibility for financial reporting quality. We hypothesise that CFO turnover leads to uncertainty about financial reporting quality and the timeliness of financial disclosures, thereby reducing value relevance. Using a sample of US publicly listed firms from 2013 to 2020, we find that CFO turnover reduces value relevance, and the negative relation between CFO turnover and value relevance resolves within three years. Furthermore, we find that CFO turnover following financial restatements does not affect value relevance. These results are consistent with the view that CFO turnover influences stakeholders’ uncertainty regarding financial reporting quality, which diminishes as the new CFO stays longer at the firm. In addition, the impact of CFO turnover on value relevance varies depending on the reason for turnover (e.g., restatement or dismissal). The results highlight the importance of CFO turnover in the market perception of financial reporting risk.</p>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"35 3","pages":"257-276"},"PeriodicalIF":3.3,"publicationDate":"2025-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145204792","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 Monitoring Impair Corporate Innovation? Evidence from the Audit Committee 监管会损害企业创新吗？审计委员会提供的证据
IF 3.1 3区 管理学
Australian Accounting Review Pub Date : 2025-03-24 DOI: 10.1111/auar.70001
Zhi-Yuan Feng, Carl R. Chen, Yan-Yu Chou, Chia-Hsu Hsieh
{"title":"Does Monitoring Impair Corporate Innovation? Evidence from the Audit Committee","authors":"Zhi-Yuan Feng,&nbsp;Carl R. Chen,&nbsp;Yan-Yu Chou,&nbsp;Chia-Hsu Hsieh","doi":"10.1111/auar.70001","DOIUrl":"https://doi.org/10.1111/auar.70001","url":null,"abstract":"<p>This study investigates whether and how audit committee monitoring mechanisms are associated with corporate innovation. Using panel data with the number of firm patents and citations as innovation output, we find that US public companies assigning members with financial expertise to audit committees, older and longer-tenure members, and larger audit committees attenuate corporate innovation activities. Effective audit committees reduce the firm's risk tolerance and hence there are lower innovation outputs. Our results reveal that companies in less competitive industries or with more institutional investor holdings have lower innovation output, confirming that audit committees’ intense monitoring impairs firm innovation. To ensure robustness, we perform several endogeneity tests, including difference-in-differences regressions, lagged regressors and firm fixed effects, and also control for CEO incentives. We obtain consistent results. Finally, the study findings suggest that audit committees setting too strict supervision regulations could limit future corporate development.</p>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"35 2","pages":"187-211"},"PeriodicalIF":3.1,"publicationDate":"2025-03-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144705652","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
Values in Accounting 会计价值
IF 3.1 3区 管理学
Australian Accounting Review Pub Date : 2025-03-19 DOI: 10.1111/auar.70003
Yaowen Shan, Sue Wright
{"title":"Values in Accounting","authors":"Yaowen Shan,&nbsp;Sue Wright","doi":"10.1111/auar.70003","DOIUrl":"https://doi.org/10.1111/auar.70003","url":null,"abstract":"","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"35 1","pages":"3-4"},"PeriodicalIF":3.1,"publicationDate":"2025-03-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143717366","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
Conceptual Framework for Offshoring Performance Through Management Control Systems, Trust and Culture 通过管理控制系统、信任和文化实现离岸外包绩效的概念框架
IF 3.1 3区 管理学
Australian Accounting Review Pub Date : 2025-03-05 DOI: 10.1111/auar.70000
Janet Rasaei
{"title":"Conceptual Framework for Offshoring Performance Through Management Control Systems, Trust and Culture","authors":"Janet Rasaei","doi":"10.1111/auar.70000","DOIUrl":"https://doi.org/10.1111/auar.70000","url":null,"abstract":"<p>Offshoring has emerged as a strategic tool to enhance competitive advantage, but it also poses significant transactional challenges, such as opportunistic behaviour, information asymmetry, trust deficits and cultural differences between cross-border firms. Drawing from literature in accounting, international business, management and information systems, this study develops a conceptual framework that highlights the role of management control systems (MCSs) in addressing these challenges. The framework suggests that offshoring performance relies on designing MCSs that evolve over time as trust and relationships mature, particularly in managing cultural differences. This interdisciplinary approach expands our understanding of offshoring management by proposing tailored control portfolios that adapt across different stages of offshoring relationships: initial, transition and mature stages. The paper contributes to a deeper understanding of the complexities of offshoring and its potential to foster  trust-driven governance and long-term orientation in international business strategies.</p>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"35 2","pages":"160-186"},"PeriodicalIF":3.1,"publicationDate":"2025-03-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/auar.70000","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144705304","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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