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Varied international practice in accounting for extractive activities 采掘活动会计方面的国际实践各不相同
IF 1.7 4区 管理学
Accounting and Business Research Pub Date : 2024-09-02 DOI: 10.1080/00014788.2024.2381503
Christian Stadler, Christopher Nobes
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引用次数: 0
The impact of the JOBS act on the costs of going public: evidence from long-term audit costs JOBS 法案对上市成本的影响：来自长期审计成本的证据
IF 1.7 4区 管理学
Accounting and Business Research Pub Date : 2024-08-21 DOI: 10.1080/00014788.2024.2382298
Sudip Gupta, Joseph A. Micale, Ashok Robin, Rong Yang
{"title":"The impact of the JOBS act on the costs of going public: evidence from long-term audit costs","authors":"Sudip Gupta, Joseph A. Micale, Ashok Robin, Rong Yang","doi":"10.1080/00014788.2024.2382298","DOIUrl":"https://doi.org/10.1080/00014788.2024.2382298","url":null,"abstract":"The Jumpstart Our Business Startups (JOBS) Act (2012) allows reduced compliance costs for IPOs with less than $1 billion in revenues. While prior research has focused on the Act’s ability to reduce...","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"23 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2024-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142178417","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
Corporate governance, firm strategy disclosure, and executive compensation 公司治理、公司战略披露和高管薪酬
IF 1.7 4区 管理学
Accounting and Business Research Pub Date : 2024-08-21 DOI: 10.1080/00014788.2024.2381500
Anna Agapova, Nikanor Volkov
{"title":"Corporate governance, firm strategy disclosure, and executive compensation","authors":"Anna Agapova, Nikanor Volkov","doi":"10.1080/00014788.2024.2381500","DOIUrl":"https://doi.org/10.1080/00014788.2024.2381500","url":null,"abstract":"We empirically investigate the relation between the quality of corporate governance and the propensity of executives to offer investors guidance on firm strategy. Using a hand-collected data set, w...","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"8 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2024-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142178416","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
Escaping ‘Groundhog Day’: the transformative possibilities of reconceptualising audit 摆脱 "土拨鼠日"：重新认识审计的变革可能性
IF 1.7 4区 管理学
Accounting and Business Research Pub Date : 2024-08-05 DOI: 10.1080/00014788.2024.2375713
Christopher Humphrey, Brendan O’Dwyer, Martin Martinoff
{"title":"Escaping ‘Groundhog Day’: the transformative possibilities of reconceptualising audit","authors":"Christopher Humphrey, Brendan O’Dwyer, Martin Martinoff","doi":"10.1080/00014788.2024.2375713","DOIUrl":"https://doi.org/10.1080/00014788.2024.2375713","url":null,"abstract":"The statutory company audit can be a puzzling phenomenon. While heralded as a public interested function, its resulting audit reports are only addressed to the members of the audited company. Audit...","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"57 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2024-08-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141938415","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 on the past, present and future of the academic/professional interface in accounting 对会计学术/专业界面的过去、现在和未来的思考
IF 1.7 4区 管理学
Accounting and Business Research Pub Date : 2024-07-28 DOI: 10.1080/00014788.2024.2366086
Geoffrey Whittington
{"title":"Reflections on the past, present and future of the academic/professional interface in accounting","authors":"Geoffrey Whittington","doi":"10.1080/00014788.2024.2366086","DOIUrl":"https://doi.org/10.1080/00014788.2024.2366086","url":null,"abstract":"Published in Accounting and Business Research (Ahead of Print, 2024)","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"13 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2024-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141938416","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
Non-Big 6 audit firms’ access to external resources through inter-organisational relationships 非 "六大 "审计事务所通过组织间关系获取外部资源的情况
IF 1.7 4区 管理学
Accounting and Business Research Pub Date : 2024-07-28 DOI: 10.1080/00014788.2024.2364199
Jeff Boone, Lele Chen, Juan Mao
{"title":"Non-Big 6 audit firms’ access to external resources through inter-organisational relationships","authors":"Jeff Boone, Lele Chen, Juan Mao","doi":"10.1080/00014788.2024.2364199","DOIUrl":"https://doi.org/10.1080/00014788.2024.2364199","url":null,"abstract":"Small audit firms try to reduce their resource constraints in serving clients by creating inter-organisational relationships (IORs) through membership in accounting networks or in agreements with i...","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"65 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2024-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142268626","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
Enhancing auditors’ professional skepticism through nudges: an eye-tracking experiment 通过暗示提高审计师的专业怀疑态度：眼球跟踪实验
IF 1.7 4区 管理学
Accounting and Business Research Pub Date : 2024-07-04 DOI: 10.1080/00014788.2024.2364215
Jean-François Gajewski, Marco Heimann, Pierre-Majorique Léger, Prince Teye
{"title":"Enhancing auditors’ professional skepticism through nudges: an eye-tracking experiment","authors":"Jean-François Gajewski, Marco Heimann, Pierre-Majorique Léger, Prince Teye","doi":"10.1080/00014788.2024.2364215","DOIUrl":"https://doi.org/10.1080/00014788.2024.2364215","url":null,"abstract":"This article studies whether nudges – that is, gentle alterations of people’s behaviour – increase audit quality. Although the utility of nudges is well-established in behavioural sciences, their a...","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"50 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141569696","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 predictive ability of share-based compensation expense 股票薪酬支出的预测能力
IF 1.7 4区 管理学
Accounting and Business Research Pub Date : 2024-06-18 DOI: 10.1080/00014788.2024.2346836
Alaa Alhaj-Ismail, Sami Adwan
{"title":"The predictive ability of share-based compensation expense","authors":"Alaa Alhaj-Ismail, Sami Adwan","doi":"10.1080/00014788.2024.2346836","DOIUrl":"https://doi.org/10.1080/00014788.2024.2346836","url":null,"abstract":"This paper examines the ability of share-based compensation expense (SBCE) to predict future firm performance relative to other employee compensation expenses. It also examines whether cash settled...","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"153 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2024-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141505728","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
Using legitimacy strategies to secure organisational survival over time: the case of EFRAG 利用合法性战略确保组织长期生存：欧洲财务报告咨询组的案例
IF 1.7 4区 管理学
Accounting and Business Research Pub Date : 2024-06-03 DOI: 10.1080/00014788.2024.2346533
Kirstin Becker, Ulfert Gronewold, Katharina Weiß
{"title":"Using legitimacy strategies to secure organisational survival over time: the case of EFRAG","authors":"Kirstin Becker, Ulfert Gronewold, Katharina Weiß","doi":"10.1080/00014788.2024.2346533","DOIUrl":"https://doi.org/10.1080/00014788.2024.2346533","url":null,"abstract":"In this paper, we study how the European Financial Reporting Advisory Group (EFRAG) used different legitimacy strategies between 2004 and 2021 to secure its organisational survival. Although EFRAG ...","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"42 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2024-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141505729","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 use of institutional theory in social and environmental accounting research: a critical review 制度理论在社会和环境会计研究中的应用：批判性评论
IF 1.7 4区 管理学
Accounting and Business Research Pub Date : 2024-04-08 DOI: 10.1080/00014788.2024.2328934
Anna Eitrem, Anita Meidell, Sven Modell
{"title":"The use of institutional theory in social and environmental accounting research: a critical review","authors":"Anna Eitrem, Anita Meidell, Sven Modell","doi":"10.1080/00014788.2024.2328934","DOIUrl":"https://doi.org/10.1080/00014788.2024.2328934","url":null,"abstract":"In this paper, we review and critique the use of institutional theory in social and environmental accounting (SEA) research and discuss whether this has helped or hindered in furthering a critical ...","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"51 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2024-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140575677","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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