{"title":"The Theory of Auditing Economics: Evidence and Suggestions for Future Research","authors":"Minlei Ye","doi":"10.1561/1400000072","DOIUrl":"https://doi.org/10.1561/1400000072","url":null,"abstract":"","PeriodicalId":53653,"journal":{"name":"Foundations and Trends in Accounting","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67081913","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"A Primer on Structural Estimation in Accounting Research","authors":"Jeremy Bertomeu, Ying Liang, Iván Marinovic","doi":"10.1561/1400000074","DOIUrl":"https://doi.org/10.1561/1400000074","url":null,"abstract":"","PeriodicalId":53653,"journal":{"name":"Foundations and Trends in Accounting","volume":"89 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135180990","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Bookkeeping Graphs: Computational Theory and Applications","authors":"P. Liang","doi":"10.1561/1400000070","DOIUrl":"https://doi.org/10.1561/1400000070","url":null,"abstract":"","PeriodicalId":53653,"journal":{"name":"Foundations and Trends in Accounting","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67081876","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
John C. Fellingham, Haijin Lin, Douglas A. Schroeder
{"title":"Entropy, Double Entry Accounting and Quantum Entanglement","authors":"John C. Fellingham, Haijin Lin, Douglas A. Schroeder","doi":"10.1561/1400000069","DOIUrl":"https://doi.org/10.1561/1400000069","url":null,"abstract":"This monograph analyzes accounting using information theory developed by Claude Shannon and others. A three-way framing equivalence is derived (i) when states are observable; and (ii) when states are not observable and only a signal is observable where the signal reports the state with error. The equivalence establishes equality of accounting numbers, firm rate of return, and the amount of information available to the firm where Shannon’s entropy is the information metric. The major assumptions used in deriving the state observable equivalences are constant relative risk aversion preferences, arbitrage free prices, and geometric mean accounting valuation. State unobservability is modeled using the quantum axioms, and, hence, quantum probabilities; the state is unobservable in the same way quantum objects are unobservable. The state observable equivalence is seen to be a special case of the state unobservable equivalence. Quantum probabilities allow analyzing the effects of entanglement, a phenomenon not occurring when classical probabilities are used. Entanglement is seen to be a powerful economic force, and caused by instantaneous communication of information. We speculate double entry accounting can be a mechanism for creating entanglement effects as (i) double entry accounting conveys information relevant to the expected return maximization and entropy reduction; and (ii) it does so instantaneously as the same number is simultaneously available in two places (due to double entry).","PeriodicalId":53653,"journal":{"name":"Foundations and Trends in Accounting","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67081865","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Audit Regulations, Audit Market Structure, and Financial Reporting Quality","authors":"Christopher Bleibtreu, U. Stefani","doi":"10.1561/1400000066","DOIUrl":"https://doi.org/10.1561/1400000066","url":null,"abstract":"","PeriodicalId":53653,"journal":{"name":"Foundations and Trends in Accounting","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67081853","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Field Experiments in Managerial Accounting Research","authors":"Sofia M. Lourenço","doi":"10.1561/1400000059","DOIUrl":"https://doi.org/10.1561/1400000059","url":null,"abstract":"The use of field experiments in managerial accounting research has increased substantially in the last couple of years. One reason for this upsurge is the call in the literature to address causality more confidently, which can be best accomplished with field experiments. This research method provides a clear mechanism for identifying causal effects in the field because the researcher introduces exogenous manipulations in different experimental conditions to which observational units (e.g., individuals, groups, or companies) are randomly assigned. Hence, field experiments are well suited to address managerial accounting phenomena that are plagued with endogeneity concerns when analyzed by using the results of retrospective (observational) studies. This manuscript provides an introduction to field experiments and is especially directed toward managerial accounting researchers who wish to consider adding this research method","PeriodicalId":53653,"journal":{"name":"Foundations and Trends in Accounting","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1561/1400000059","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67081807","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Accounting Theory as a Bayesian Discipline","authors":"D. Johnstone","doi":"10.1561/1400000056","DOIUrl":"https://doi.org/10.1561/1400000056","url":null,"abstract":"The Bayesian logic of probability, evidence and decision is the presumed rule of reasoning in analytical models of accounting disclosure. Any rational explication of the decades-old accounting notions of \"information content\", \"value relevance\", \"decision useful\", and possibly conservatism, is inevitably Bayesian. By raising some of the probability principles, paradoxes and surprises in Bayesian theory, intuition in accounting theory about information, and its value, can be tested and enhanced. Of all the branches of the social sciences, accounting information theory begs Bayesian insights. This monograph lays out the main logical constructs and principles of Bayesianism, and relates them to important contributions in the theoretical accounting literature. The approach taken is essentially \"old-fashioned\" normative statistics, building on the expositions of Demski, Ijiri, Feltham and other early accounting theorists who brought Bayesian theory to accounting theory. Some history of this nexus, and the role of business schools in the development of Bayesian statistics in the 1950–1970s, is described. Later developments in accounting, especially noisy rational expectations models under which the information reported by firms is endogenous, rather than unaffected or \"drawn from nature\", make the task of Bayesian inference more difficult yet no different in principle. The information user must still revise beliefs based on what is reported. The extra complexity is that users must allow for the firm's perceived disclosure motives and other relevant background knowledge in their Bayesian models. A known strength of Bayesian modelling is that subjective considerations are admitted and formally incorporated. Allowances for perceived self-interest or biased reporting, along with any other apparent signal defects or \"information uncertainty\", are part and parcel of Bayesian information theory.","PeriodicalId":53653,"journal":{"name":"Foundations and Trends in Accounting","volume":"163 1","pages":"1-266"},"PeriodicalIF":0.0,"publicationDate":"2018-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83209069","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Authority and Accountability in Hierarchies","authors":"C. Hofmann, Raffi Indjejikian","doi":"10.1561/1400000052","DOIUrl":"https://doi.org/10.1561/1400000052","url":null,"abstract":"","PeriodicalId":53653,"journal":{"name":"Foundations and Trends in Accounting","volume":"59 1","pages":"298-403"},"PeriodicalIF":0.0,"publicationDate":"2018-12-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88060201","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Where’s the Rigor When You Need It?","authors":"Nancy Cartwright","doi":"10.1561/1400000045","DOIUrl":"https://doi.org/10.1561/1400000045","url":null,"abstract":"When it comes to causal conclusions, rigor matters. To this end we impose high standards for how studies from which we draw causal conclusions are conducted. For instance, we are widely urged to prefer randomized controlled trials (RCTs) or instrumental variable (IV) models to observational studies relying just on correlations, and we have explicit criteria for what counts as a good RCT or a good IV model. But we tend to be shockingly sloppy when it comes to making explicit just what the causal conclusions we draw mean, why the methods we employ are good for establishing conclusions with just that meaning, and what can defensibly be taken to follow from these claims. With respect to what can be inferred from the limited causal conclusions our studies support, we are far too prone to over reach, to ‘generalize’ that what holds in a study or handful of studies holds widely. But, I shall argue, we do not get arrant for general claims by generalizing. Rather it takes a great tangle of scientific work to support a general claim, including a great deal of conceptual development, theory and the confirmation of a variety of different kinds of effects that the general claim implies.","PeriodicalId":53653,"journal":{"name":"Foundations and Trends in Accounting","volume":"45 1","pages":"106-124"},"PeriodicalIF":0.0,"publicationDate":"2016-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84768863","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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