Behavioral & Experimental Accounting eJournal最新文献_第4页

Collaborating with Competitors: How Do Small Firm Accounting Associations and Networks Successfully Manage Coopetitive Tensions? 与竞争对手合作:小型会计师事务所协会和网络如何成功管理竞争紧张关系?

Behavioral & Experimental Accounting eJournal Pub Date : 2020-04-22 DOI: 10.2139/ssrn.3266544

Kenneth L. Bills, Christie Hayne, Sarah E. Stein

{"title":"Collaborating with Competitors: How Do Small Firm Accounting Associations and Networks Successfully Manage Coopetitive Tensions?","authors":"Kenneth L. Bills, Christie Hayne, Sarah E. Stein","doi":"10.2139/ssrn.3266544","DOIUrl":"https://doi.org/10.2139/ssrn.3266544","url":null,"abstract":"The “coopetition�? paradox exists when two or more organizations are simultaneously involved in cooperative and competitive interactions. In the accounting industry, small firms encounter coopetition when they align themselves with other independent firms to form accounting associations and networks (“AANs�?). AANs are a type of interorganizational relationship (“IOR�?) that provide opportunities for member firms to collaborate by sharing important resources such as expertise, best practices, and manpower. However, member firms also compete in the marketplace for clients and human capital, which incentivizes uncooperative and opportunistic behavior. If managed inadequately, coopetitive tensions can significantly hamper AAN benefits and may lead to IOR failure. Given the considerable longevity of AANs, we interview 42 high-level accounting professionals to understand AANs’ apparent successful management of these tensions. Leveraging coopetition and IOR theory, our analysis suggests that transactional mechanisms (contractual agreements, organizational structure, selection/monitoring processes) and relational mechanisms (trust, social ties, reciprocity) play key roles in encouraging healthy cooperation and competition among member firms. One of our main conclusions is that these mechanisms contribute to AAN success because they are leveraged comprehensively across each IOR life cycle phase, and they are mutually reinforcing with transactional mechanisms providing the foundation to inspire confidence and encourage the development of relational mechanisms. Our research enriches existing accounting and coopetition literature, provides a new perspective for AANs, and responds to calls to understand key factors of IOR success.","PeriodicalId":8737,"journal":{"name":"Behavioral & Experimental Accounting eJournal","volume":"26 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72552423","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}

引用次数: 14

Highly Flexible Neighborhood Promotes Efficient Coordination: Experimental Evidence 高度灵活的邻居促进高效协调:实验证据

Behavioral & Experimental Accounting eJournal Pub Date : 2020-04-19 DOI: 10.1016/j.euroecorev.2020.103521

Yohanes E. Riyanto, T. Teh

引用次数: 3

The Effects of Client Status and the Auditor’s Presentation of Multiple Estimation Alternatives on Client Financial Reporting Aggressiveness 客户地位和审计师填报多种估计备选方案对客户财务报告攻击性的影响

Behavioral & Experimental Accounting eJournal Pub Date : 2020-03-12 DOI: 10.2139/ssrn.3184358

Sanaz Aghazadeh, Andrew M. Collins, Chad M. Stefaniak

引用次数: 0

Presidential Address: Social Transmission Bias in Economics and Finance 总统演讲:经济和金融中的社会传导偏差

Behavioral & Experimental Accounting eJournal Pub Date : 2020-03-12 DOI: 10.2139/ssrn.3550880

D. Hirshleifer

引用次数: 93

The Characteristics, Valuation Methods, and Information Use of Valuation Specialists 评估专家的特点、评估方法和信息使用

Behavioral & Experimental Accounting eJournal Pub Date : 2020-03-11 DOI: 10.2139/ssrn.3553019

Kristian D. Allee, Devon K. Erickson, Adam M. Esplin, T. Yohn

引用次数: 9

Does Workload and Institutional Pressure on Accounting Educators Affect Academia at Australian Universities? 会计教育工作者的工作量和制度压力是否影响澳大利亚大学的学术?

Behavioral & Experimental Accounting eJournal Pub Date : 2020-03-01 DOI: 10.1111/acfi.12340

N. Steenkamp, Roslyn Roberts

引用次数: 19

Audit Partners’ Judgments and Challenges in the Audit of Internal Control over Financial Reporting 审计合伙人在财务报告内部控制审计中的判断与挑战

Behavioral & Experimental Accounting eJournal Pub Date : 2020-02-10 DOI: 10.2139/ssrn.3551763

Jeffrey R. Cohen, Jennifer R. Joe, J. Thibodeau, Gregory M. Trompeter

{"title":"Audit Partners’ Judgments and Challenges in the Audit of Internal Control over Financial Reporting","authors":"Jeffrey R. Cohen, Jennifer R. Joe, J. Thibodeau, Gregory M. Trompeter","doi":"10.2139/ssrn.3551763","DOIUrl":"https://doi.org/10.2139/ssrn.3551763","url":null,"abstract":"\u0000 Internal control over financial reporting (ICFR) audits have been the subject of intensive examination by the Public Company Accounting Oversight Board (PCAOB) and researchers but the process through which auditors make ICFR judgments is largely a “black box.” To understand ICFR judgments, we conducted semi-structured interviews with 20 audit partners. Common themes in our interviews suggest that the subjectivity inherent in the ICFR evaluation task contributes to resistance against ICFR audit findings and cougnterarguments from management. Moreover, auditors perceive that their judgments are being second-guessed by PCAOB inspectors. Auditors believe that managers have difficulty accepting that material weaknesses can exist without a detected error, that management's reflexive reaction is to deny/avoid a material weakness finding, and managers routinely claim that management review controls (MRCs) would have caught the detected control deficiency. Auditors cope with management's defenses by consulting with their national office and leveraging support from strong audit committees.\u0000 Data Availability: Requests for the data should be accompanied by a description of intended uses.","PeriodicalId":8737,"journal":{"name":"Behavioral & Experimental Accounting eJournal","volume":"84 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83441375","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}

引用次数: 12

How Do Look-Back Analyses and Evidence Specificity Affect Auditors’ Planning Judgments? 回顾分析和证据专用性如何影响审计师的策划判断?

Behavioral & Experimental Accounting eJournal Pub Date : 2020-01-22 DOI: 10.2139/ssrn.2770208

Ann G. Backof, R. Martin, Jane M. Thayer

引用次数: 0

The Effects of Creative Culture on Real Earnings Management 创新文化对真实盈余管理的影响

Behavioral & Experimental Accounting eJournal Pub Date : 2019-12-30 DOI: 10.2139/ssrn.2818499

R. Guggenmos

{"title":"The Effects of Creative Culture on Real Earnings Management","authors":"R. Guggenmos","doi":"10.2139/ssrn.2818499","DOIUrl":"https://doi.org/10.2139/ssrn.2818499","url":null,"abstract":"Creativity and innovation have been identified by senior executives as some of the most desired characteristics of corporate culture. Accordingly, managers strive to build these cultures within their organizations. However, research in psychology suggests that these attempts may have unintended negative consequences. In this study, I predict and find that managers in a more (versus less) innovative company culture will engage in higher levels of real earnings management (REM). I then test two construal level theory-based interventions designed to reduce REM. As I predict, I find that in more innovative corporate cultures an intervention that makes downside risk more salient reduces REM, but an intervention that encourages managers to consider the “big picture” impact of their decision reduces REM to a greater extent. Unexpectedly, I also find that the effect of the “big picture” intervention reverses in a less innovative corporate culture leading to an increase in REM. My findings contribute to the emerging accounting literature regarding REM. I also extend the psychology literature investigating the link between opportunistic behavior and creativity, as well as expand research into how interventions based on construal level theory can affect judgment and decision making in an accounting context.","PeriodicalId":8737,"journal":{"name":"Behavioral & Experimental Accounting eJournal","volume":"25 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89921343","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}

引用次数: 13

Economics of Accounting Earnings 会计收益经济学

Behavioral & Experimental Accounting eJournal Pub Date : 2019-12-18 DOI: 10.2139/SSRN.3165085

Richard Frankel, S. Kothari, Luo Zuo

引用次数: 4