Accounting and Business Research最新文献

{"title":"Discussion of ‘Accounting for intangible assets: suggested solutions’","authors":"N. Hellman","doi":"10.1080/00014788.2021.1984906","DOIUrl":"https://doi.org/10.1080/00014788.2021.1984906","url":null,"abstract":"Accounting researchers are sometimes criticised for focusing too much on empirical research of limited relevance to preparers, capital providers or standard setters; however, making conceptual progress is hard – both practitioners and academics will then question whether your contributions are genuinely new. I find the approach adopted by Barker, Lennard, Penman and Teixeira (Barker et al. 2021, referred to as BLPT in this commentary) commendable in that they address core accounting issues in a way that is directly relevant to standard setters. I agree with BLPT that normative accounting research is relatively underdeveloped, and that empirical research is constrained by accounting practice. In my discussion below, I focus on three areas: (1) single project vs. portfolios, (2) internally generated vs. purchased assets and (3) measurement after recognition.","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"52 1","pages":"631 - 640"},"PeriodicalIF":1.7,"publicationDate":"2021-11-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43464775","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}

{"title":"Does access to developed audit markets improve home audit quality? Evidence from China","authors":"Kevin C. K. Lam, J. Liu, Rita W. Y. Yip","doi":"10.1080/00014788.2021.1951645","DOIUrl":"https://doi.org/10.1080/00014788.2021.1951645","url":null,"abstract":"In December 2010, Hong Kong regulators allowed 12 mainland Chinese registered audit firms to audit companies incorporated in mainland China and listed in Hong Kong (H-shares). In this study, we examine whether access to the Hong Kong audit market improves the quality of audits conducted by these Chinese audit firms for clients listed in the mainland markets (A-shares). Using data from 2008 to 2016, we find that mainland auditors with H-share clients provide higher quality audits, as measured by more modified audit opinions, higher audit fees and less earnings management, than auditors without H-share clients. This effect is more pronounced when the auditors are non-Big 4 firms and the clients are listed only in mainland China. Further analysis shows that A-share investors react positively to the initial announcement that mainland auditors are permitted to conduct H-share audits. Overall, our findings suggest that H-share audits have a positive spillover effect on the quality of A-share audits.","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"51 1","pages":"707 - 743"},"PeriodicalIF":1.7,"publicationDate":"2021-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43956013","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}

{"title":"Management control systems and innovation strategies in business-incubated start-ups","authors":"Jacobo Gomez-Conde, Ernesto Lopez-Valeiras, Ricardo Malagueño, Raul Gonzalez-Castro","doi":"10.1080/00014788.2021.1986365","DOIUrl":"https://doi.org/10.1080/00014788.2021.1986365","url":null,"abstract":"We respond to recent calls for a better understanding of the effects of management control systems (MCS) in small start-ups. Using a sample of business-incubated start-ups, we examine the performance effects of the alignment between MCS and innovation strategies. Regression analyses show higher performance when financial (non-financial) MCS are associated with an emphasis on exploratory (exploitative) innovation strategies. Overall, this study contributes to understanding the contingent effects of MCS and innovation strategies in business-incubated start-ups, as well as the consequences for their outcome and survival.","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"53 1","pages":"210 - 236"},"PeriodicalIF":1.7,"publicationDate":"2021-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46867338","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}

{"title":"The role of information asymmetry in closely-held firms’ tax and financial reporting choices","authors":"Hong Fan, Amin Mawani, Liqiang Chen","doi":"10.1080/00014788.2021.1986366","DOIUrl":"https://doi.org/10.1080/00014788.2021.1986366","url":null,"abstract":"This study examines whether and how closely-held ownership is associated with the relationship between tax and financial reporting aggressiveness. More specifically, we find that although both closely-held and widely-held firms pursue tax savings and higher reported earnings, closely-held firms are less aggressive compared to widely-held firms in pursuing both simultaneously. We argue and find evidence that this is associated with non-controlling shareholders and controlling shareholders concerned about agency costs imposed by each on the other. Furthermore, this finding is driven mainly by firms with high information asymmetry (as proxied by firm size, analyst following and board size), suggesting that information asymmetry is a channel through which closely-held ownership is associated with firms’ tax and financial reporting choices.","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"53 1","pages":"185 - 209"},"PeriodicalIF":1.7,"publicationDate":"2021-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46904405","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}

{"title":"Effect of mHealth Interventions on Glycemic Control and HbA1c Improvement among Type II Diabetes Patients in Asian Population: A Systematic Review and Meta-Analysis.","authors":"Divya Verma, Yogesh Bahurupi, Ravi Kant, Mahendra Singh, Pradeep Aggarwal, Vartika Saxena","doi":"10.4103/ijem.ijem_387_21","DOIUrl":"10.4103/ijem.ijem_387_21","url":null,"abstract":"<p><strong>Introduction: </strong>Due to the high prevalence of diabetes mellitus, it is pertinent to educate and inform diabetes patients about their self-management. It can be done effectively using innovative methods like mobile health (mHealth), which includes mobile applications, phone calls, and text messages. Thus, this meta-analysis was conducted to summarize the effectiveness of mHealth interventions for the management of diabetes compared with usual care in the Asian population.</p><p><strong>Materials and methods: </strong>Searches were performed in electronic databases, namely PubMed, Scopus, Embase, and Cochrane Library, in August and September 2020. Search terms used were \"Diabetes Mellitus,\" \"mHealth,\" \"glycemic control\", \"HbA1c levels,\" and \"Blood glucose levels.\" The primary outcome was glycated hemoglobin and blood glucose levels. Trials were pooled, and heterogeneity was quantified using the I² statistic.</p><p><strong>Results: </strong>The search yielded 3980 abstracts, of which 18 trials met the inclusion criteria. Lowering of Hba1c levels was reported in the majority of trials, which aided in Glycemic control. For post prandial blood glucose (PPBG) levels, a statistically significant reduction of value -20.13 (95%CI -35.16 to -5.10, <i>P</i> = 0.009, I² = 59%) was seen in the mean in the intervention group, whereas for HbA1c levels the mean reduction in the intervention group was -0.44 (95%CI, -0.79 to 0.10, <i>P</i> = 0.01, I² = 87%). Although these interventions proved beneficial for these outcomes, there was a difference in the amount of effects caused by different mHealth interventions.</p><p><strong>Conclusion: </strong>This study acknowledged the effects of different mHealth interventions as per their accessibility and availability in recent years. There is a need to include more studies in future reviews to generate a larger body of evidence for the reported outcomes. The researchers should give the utmost priority to the transparency while reporting the interventions for effective interpretation of the retrieved data.</p>","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"10 1","pages":"484-492"},"PeriodicalIF":0.0,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8959192/pdf/","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80720850","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The value of auditing, audit independence, and audit pricing: a review of empirical evidence from China","authors":"Liansheng Wu, J. Xiao","doi":"10.1080/00014788.2021.1970703","DOIUrl":"https://doi.org/10.1080/00014788.2021.1970703","url":null,"abstract":"In this paper, we review the empirical research on the value of auditing, audit independence, and audit fees published in Accounting Research and Auditing Research, the two premier accounting and auditing journals in China. We identify the main themes in the three areas and assess the consistency of the available empirical evidence on the topics we review. We also highlight the innovativeness of auditing studies published in Chinese language journals to English language readers of the global accounting academic community, before introducing the papers included in this Special Issue on Auditing in China. Finally, we identify gaps in the literature and suggest avenues to help promote further research in this area.","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"51 1","pages":"585 - 621"},"PeriodicalIF":1.7,"publicationDate":"2021-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48659831","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}

{"title":"Does sell-side debt research have investment value?","authors":"Sunhwa Choi, Robert Kim","doi":"10.1080/00014788.2021.2012418","DOIUrl":"https://doi.org/10.1080/00014788.2021.2012418","url":null,"abstract":"This study examines whether sell-side debt research has investment value for debt investors. We find that both the levels of and changes in recommendations are associated with event-time abnormal bond returns, and that changes in recommendations (i.e. upgrades and downgrades) are associated with stronger price reactions. More importantly, we find that changes in recommendations are associated with a significant post-event bond price drift, suggesting delayed market reactions to recommendation changes. The calendar-time portfolio approach of buying (selling) bonds following upgrades (downgrades) generates significant abnormal bond returns. In addition, we present new evidence that debt analysts often provide different recommendations for bonds issued by a firm to reflect different bond-specific characteristics. Overall, our results suggest that debt analysts’ recommendations have investment value.","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"53 1","pages":"239 - 270"},"PeriodicalIF":1.7,"publicationDate":"2021-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46696240","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}

{"title":"Performance measurement systems, hierarchical accountability and enabling control","authors":"Mikael Cäker, Sven Siverbo, John Åkesson","doi":"10.1080/00014788.2021.1940076","DOIUrl":"https://doi.org/10.1080/00014788.2021.1940076","url":null,"abstract":"The theory of enabling control explains how the development and design of performance measurement systems (PMSs) induce subordinate managers to experience PMSs as enabling. However, PMSs are often vital to superior managers’ control. The empirical research indicates that PMSs cease to be enabling when given a large degree of attention in control processes. We use a qualitative case study, abductive research, and a hierarchical accountability perspective to explore how superior managers’ use of PMSs for control purposes may support subordinate managers’ experience of PMSs as enabling. We show how superior managers’ choices of how to use PMSs to demand and react to accounts may trigger subordinate managers to use the design characteristics of enabling control. We also show how PMSs can be important to superior managers’ control and still be experienced as enabling by subordinate managers. We show the importance of two choices for superior managers’ use of PMSs in hierarchical accountability: (1) extend performance evaluation over time and (2) limit the discretion for subordinate managers to play out within hierarchical communication.","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"52 1","pages":"865 - 889"},"PeriodicalIF":1.7,"publicationDate":"2021-09-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47681800","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}

{"title":"Subjective performance evaluation and managerial work outcomes","authors":"Iryna Alves, Sofia M. Lourenço","doi":"10.1080/00014788.2021.1959292","DOIUrl":"https://doi.org/10.1080/00014788.2021.1959292","url":null,"abstract":"Organisations design performance evaluation systems to obtain desired work outcomes. This study analyses how subjective performance evaluation (SPE), a specific type of performance evaluation, is related to managerial work outcomes—turnover intention, organisational identification, and performance. To this end, we consider two possible mechanisms: feedback quality and trust in the supervisor. Moreover, we also consider whether adding objective performance measures to SPE alters these relationships. Based on questionnaire responses from 751 top executives and middle managers in small and medium enterprises, we find that SPE is negatively related to feedback quality, but this effect is mitigated when SPE is used jointly with objective performance measures. SPE is not directly related to trust in the supervisor when feedback quality is also considered in the analysis because the two mechanisms are inter-related—we find a positive relationship between feedback quality and trust in the supervisor. Both mechanisms are negatively related to turnover intention, but only trust in the supervisor is positively related to organisational identification. Finally, both turnover intention and organisational identification are positively related to performance. Our findings suggest that companies using SPE can improve work outcomes by adding objective performance measures to their performance evaluation system.","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"53 1","pages":"127 - 157"},"PeriodicalIF":1.7,"publicationDate":"2021-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41979780","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}

{"title":"Standard precision and aggressive financial reporting: the influence of incentive horizon","authors":"Kara Hunter, Jacob M. Rose, Atm Tariquzzaman, J. Thibodeau","doi":"10.1080/00014788.2021.1952059","DOIUrl":"https://doi.org/10.1080/00014788.2021.1952059","url":null,"abstract":"The extant literature on precision in accounting standards suggests that financial statement preparers are less likely to make aggressive financial reporting decisions under less precise, principles-based accounting standards as compared to under more precise, rules-based accounting standards. We extend this line of research by examining how the incentive horizon of financial statement preparers influences earnings management behaviour. Consistent with prior literature, we find evidence that more precise standards lead to more income-increasing earnings management behaviour than do less precise standards when the incentive horizon is short-term in nature. However, when the incentive horizon is long-term, more precise standards are associated with financial reporting decisions that reduce current income relative to less precise standards. Importantly, the findings demonstrate that the effects of standard precision are changed by the incentive time horizon, and the effects of standard precision on financial decision makers cannot be fully understood when precision is studied without considering the timing of management incentive structures.","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"53 1","pages":"108 - 126"},"PeriodicalIF":1.7,"publicationDate":"2021-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41571385","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}