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Resilience, psychological distress, and academic burnout among Accounting students† Accounting Perspectives Pub Date : 2021-03-19 Kenneth J. Smith, David J. Emerson
This study’s objective is to examine the role of resilience in the dynamic between academic burnout and psychological distress using a sample of US undergraduate accounting majors. It extends prior research—that is, García‐Izquierdo et al. (2018), who examine these relationships using a sample of Spanish nursing students. For this study, a survey instrument was concurrently administered to 443 accounting
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Airbnb Property Management: Performance Evaluation of a Rental Property† Accounting Perspectives Pub Date : 2021-01-16 Matthew Boland
This teaching case requires students to generate performance evaluation reports for a short‐term rental property. The case demonstrates the need to analyze variances and think critically about the potential causes of these variances and assess management performance. Students are also required to make forward‐looking recommendations based on the local business environment for short‐term rental properties
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Giving Customers Decision Rights: A Field Study of Pay‐What‐You‐Want Pricing at a Performing Arts Theatre† Accounting Perspectives Pub Date : 2021-01-16 Jacob Birnberg, Jongwoon (Willie) Choi, Adam Presslee
We conduct a field study at a performing arts theatre offering pay‐what‐you‐want (PWYW) pricing as one of several pricing options to purchase tickets. While offering PWYW in this setting introduces multiple layers of self‐selection, we find PWYW attendees are not a homogeneous group. Rather, attendees have distinct identities that vary in the extent they view PWYW as an economic transaction or a social
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Audit Committee Financial Expertise, Litigation Risk, and Auditor‐Provided Tax Services* Accounting Perspectives Pub Date : 2021-02-22 Jean Bédard, Suzanne M. Paquette
The Sarbanes‐Oxley Act (SOX) greatly expanded audit committees' oversight responsibilities by requiring that they preapprove all non‐prohibited non‐audit services (NAS). Using data from 2003 to 2011, we find that tax NAS are significantly lower when accounting financial experts (ACT‐FEs) serve on the audit committee, suggesting that ACT‐FEs consider auditor independence risk, perceived and/or real
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Financial Reporting Quality and Investors' Divergence of Opinion* Accounting Perspectives Pub Date : 2021-01-18 Diogo Silva, António Cerqueira
The main purpose of this study is to analyze the association of financial reporting quality and investors' divergence of opinion. We focus on UK firms listed on the London Stock Exchange. Divergence of opinion is measured by two proxies based on unexpected trading volume and by dispersion in analysts' forecasts made one and two years ahead. Previous literature shows that the amount of firms' disclosure
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Toward an Archival Measure of the Likelihood of Auditor–Client Management Negotiation: An Exploration of the Audit Lag Measures Conjecture* Accounting Perspectives Pub Date : 2021-01-29 Yan Luo, Steven E. Salterio
Salterio (2012) hypothesized that adaptations of an audit efficiency measure, audit report lag (the length of time between the financial statement year‐end date and the auditor's report date), could provide measures of underlying auditor–client management (ACM) negotiation likelihood. Salterio argued that these measures would enable archival researchers to examine issues that heretofore were the exclusive
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Teaching Corporate Governance in an MBA Class: An Academic Note* Accounting Perspectives Pub Date : 2021-01-11 Hanen Khemakhem, Richard Fontaine, Christian Bégin
Corporate governance is a new and emerging discipline in academia. The discipline of corporate governance has increased in importance, driven mostly by multiple financial scandals. These scandals have motivated regulators and the business community to require business professionals who are properly trained in various aspects of corporate governance. The problem, however, is that corporate governance
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Value Relevance of Comprehensive Income for the Canadian Market* Accounting Perspectives Pub Date : 2020-08-16 Abderrahmane Djaballah, Anne Fortin
The value relevance of comprehensive income (CI) compared to net income (NI) remains unresolved. We look at this issue in the Canadian market, using association methods to determine the value relevance of reporting CI and other comprehensive income (OCI) components for stock prices and returns. The sample consists of all the firms in the S&P/TSX Composite Index that prepared their financial statements
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Activity‐Based Costing in a Challenging Business Environment: An Instructional Case Accounting Perspectives Pub Date : 2020-03-01 Sameer Alrishani
This cross‐disciplinary case study uses the concept of the Production Sharing Agreement (PSA) in the upstream petroleum industry to demonstrate the application of activity‐based costing in a challenging international business environment. The case is designed and implemented to encourage students to critically address and solve legal, operational, and accounting challenges from a global perspective
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A Personal View of the Evolution of the Accounting Professoriate Accounting Perspectives Pub Date : 2019-08-06 Stephen A. Zeff
The first two-thirds of this paper is a review and analysis of the evolution of the accounting research and education environments, primarily in the United States but also with respect to Canada, from the 1960s to the present time. The final third of the paper consists of a critique of contemporary approaches to both accounting research and education.
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A New World Order for the Beer Industry: A Review of the Acquisition of SABMiller by Anheuser‐Busch AB InBev Accounting Perspectives Pub Date : 2019-05-09 Matthew Bamber
This case study reviews one of the largest merger and acquisition transactions in corporate history—the acquisition of SABMiller by Anheuser‐Busch InBev. This study provides information to value the post‐transaction combined entity and provide an investment recommendation. Following this, the case discusses the basic details of the funding required to undertake the acquisition and questions which implications
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Pirate Wireless: Revenue Recognition in the Telecommunications Industry Accounting Perspectives Pub Date : 2019-01-28 Theresa F. Henry, David P. Mest, Mona L. Safar
Pirate Wireless is a telecommunications company with stores and offices all over the globe. Jim Bayley is an extremely busy professional who enters into a contract with Pirate Wireless for the ultimate purchase of a smartphone with one‐year warranty, voice and data services, Cryptonite encryption software, and an extended warranty. The case requires students to act as Assistant Controller of Pirate
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In Search of a Theory of Budgeting: A Literature Review Accounting Perspectives Pub Date : 2018-12-01 Staci A. Kenno, Michelle C. Lau, Barbara J. Sainty
Budgeting is used throughout all types of organizations and is a significant topic of accounting research. In order to advance the discussion of the benefits and drawbacks of budgeting, future budgeting research will benefit from a comprehensive review of the theories used by previous budgeting researchers. This literature review highlights the major theoretical perspectives and specific theories used
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New Perspectives in Internal Audit Research: A Structured Literature Review Accounting Perspectives Pub Date : 2018-09-01 Mélanie Roussy, Alexandre Perron
This structured literature review adopts a multimethod and multitheoretical approach to identify current knowledge about internal audit as well as related knowledge gaps. To that end, it provides an overview of post‐Sarbanes‐Oxley Act literature, organizing it under three themes: the multiple roles of internal audit, internal audit quality (IAQ), and the practice of internal audit. Despite the volume
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Auditing Estimates in Financial Statements: A Case Study of a Fish Farm's Biological Asset Accounting Perspectives Pub Date : 2018-09-01 Camillo Lento, Merridee Bujaki, Wing Him Yeung
Recent decades have witnessed an increase in the overall uncertainty inherent in financial statements. It is now common for the financial statements of a public company to include estimates with measurement uncertainties that exceed materiality. As a result, auditing students are now required to have a more profound understanding of (i) the impact of accounting estimates on risk assessment and (ii)
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Environmental and Social Matters in Mandatory Corporate Reporting: An Academic Note Accounting Perspectives Pub Date : 2018-06-01 Thomas Schneider, Giovanna Michelon, Mari Paananen
This note provides an overview of mandatory corporate reporting for environmental and social matters in Canada, the United States and the EU. When researchers and educators consider reporting on these matters, they often look to voluntary corporate reporting. However, we argue that a lot of related information exists in companies’ mandatory reports, either in the disclosures dictated by securities
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Antecedents and Consequences of Eco-Control Deployment: Evidence from Canadian Manufacturing Firms Accounting Perspectives Pub Date : 2018-06-01 Jean-François Henri, Marc Journeault
Environmental issues have become an important consideration for a growing number of organizations. Eco‐control may represent a valuable tool to help organizations address such issues. The aim of this study is to provide an overview of the eco‐control practices adopted by Canadian organizations and to understand the antecedents and consequences of their adoption. More specifically, this study examines
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Canadian Financial Reporting Institutions Accounting Perspectives Pub Date : 2018-03-01 Daniel B. Thornton
The recently published Easy Prey Investors: Why Broken Safety Nets Threaten Your Wealth lambastes virtually every aspect of Canadian financial reporting in exceptionally harsh terms. Although the authors' assertions about the implications of financial reporting violations they have seen are mostly unsubstantiated or overblown, publications like theirs are useful if they stimulate continual, thoughtful
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Whither IPOs? Toward an Ecosystem Perspective on Corporate Financing: A Commentary Accounting Perspectives Pub Date : 2018-03-01 Bryan Campbell, Michel Magnan
This commentary reviews the Canadian initial public offering (IPO) market and positions it within global capital market trends. Our views and comments reflect discussions with several market participants whom we have met over the years. Essentially, the falling number of IPOs in Canada during the last decade mimics trends in other developed countries such as the United States. In our view, five underlying
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Firms in Transition: A Review of the Venture Capital, IPO, and M&A Literature Accounting Perspectives Pub Date : 2018-03-01 Denis Cormier, Daniel Coulombe, Luania Gomez Gutierrez, Bruce J. Mcconomy
A key area of research focuses on firms in transition, particularly those going public via initial public offerings, those growing via venture capital infusions, and acquirers and targets in merger and acquisition deals. In this article, we provide a review of research regarding firms in transition, with a primary focus on accounting†related research. As part of our review we include key contributions
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Three Decades of IPO Markets in Canada: Evolution, Risk and Return Accounting Perspectives Pub Date : 2018-03-01 Cécile Carpentier, Jean-Marc Suret
In Canada, initial public offerings (IPOs) have decreased sharply over the past twenty years, inducing potentially substantial negative effects on the economy. The reasons for this decrease are controversial. To contribute to the debate, we analyze the Canadian IPO market over three decades (1986-2016). First we illustrate its specificities using IPOs on the main and the venture stock exchanges and
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Directors’ and Officers’ Liability Insurance and Aggressive Tax-Reporting Activities: Evidence from Canada Accounting Perspectives Pub Date : 2017-12-01 Tao Zeng
This paper examines the relationship between directors’ and officers’ liability insurance (D&O insurance) and firms’ aggressive tax reporting. Using large Canadian public companies listed on the TSX300 and relying on several measures to capture aggressive tax†reporting activities, including GAAP effective tax rates, cash effective tax rates, and the total and residual book†tax differences
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The Impact of IFRS Adoption on an Agribusiness Company's Financial Statements Accounting Perspectives Pub Date : 2017-12-01 Yan Jin, Bruce J. McConomy, Bixia Xu
This fictional case is based on a Canadian public company that produces greenhouse vegetables. Focusing on the differences between International Financial Reporting Standards (IFRS) and Canadian Accounting Standards for Private Enterprises (ASPE), this case provides students an opportunity to (1) apply IFRS in a real world setting; (2) prepare and reconcile financial statements under ASPE and IFRS;
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Bach Music Inc.: Impact of Price Pressure, Capacity Constraints, and a Special Order on Management Decision Making Accounting Perspectives Pub Date : 2017-12-01 Ling Chu, Theresa Libby, Robert Mathieu, Ping Zhang
This case has been developed for an introductory management accounting course at the undergraduate and MBA levels. Although the setting is relatively simple, it illustrates several management accounting issues that are relevant to firms of every size that produce a product or service under competitive pressures and capacity constraints. The case also integrates several topics that are often viewed
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Productivity in Top-10 Academic Accounting Journals by Researchers at Canadian Universities at the Start of the 21st Century Accounting Perspectives Pub Date : 2017-12-01 Merridee l. Bujaki, Bruce J. Mcconomy
We assess the research publication productivity of Canadian-based accounting researchers in highly ranked accounting journals for the 2001–13 period. Our research provides important benchmarks for use by individual researchers and universities for matters such as promotion and tenure decisions. For example, each Canadian-based faculty member had approximately 0.50 of a weighted article for the 13-year
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Can Language Predict Bankruptcy? The Explanatory Power of Tone in 10-K Filings Accounting Perspectives Pub Date : 2017-12-01 Kerstin Lopatta, Mario Albert Gloger, Reemda Jaeschke
We examine whether the language used in 10†K filings reflects a firm's risk of bankruptcy. Our sample contains 424 bankrupt U.S. companies in the period 1994–2015 and we use propensity score matching to find healthy matches. Based on a logit model of failing and vital firms, our findings indicate that firms at risk of bankruptcy use significantly more negative words in their 10†K filings than
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From Plagiarism-Plagued to Plagiarism-Proof: Using Anonymized Case Assignments in Intermediate Accounting Accounting Perspectives Pub Date : 2017-12-01 Sandra Scott
Plagiarism in accounting case assignments is a serious problem that undercuts the important objectives the case assignments are used to achieve: the development of students’ critical thinking skills and the advancement of their written communication skills. This paper examines plagiarism behavior through the lens of fraud theory by targeting two elements of the fraud triangle: rationalization and
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Do Restatements Improve the Persistence of Earnings and Its Components? Accounting Perspectives Pub Date : 2017-12-01 Gordian A. Ndubizu, Menghistu Sallehu
We examine the persistence of earnings in the pre†and postrestatements periods and find that restatements generally improve the persistence of earnings. We also examine how the persistence of earnings is influenced by restatements that are voluntarily initiated by managers (voluntary restatements) and those forced onto firms by outsiders (mandated restatements). Our analysis shows that voluntary
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Information Asymmetry and Voluntary SFAS 157 Fair Value Disclosures by Bank Holding Companies During the 2007 Financial Crisis Accounting Perspectives Pub Date : 2017-09-01 Renee Weiss, John Shon
We hand-collect SFAS 157 voluntary fair value disclosures of 18 bank holding companies. The SEC's Division of Corporate Finance likely targeted these entities in 2008 through their “Dear CFO” letters in which they requested specific, additional disclosure items. We collect disclosures that match the SEC recommendations and create eight common factor disclosure variables to examine the effect of such
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Value Relevance of Environmental Provisions Pre- and Post-IFRS Accounting Perspectives Pub Date : 2017-09-01 Matthew Wegener, Réal Labelle
The purpose of this paper is to compare the value relevance of environmental provisions as recorded under Canadian/U.S. GAAP and IFRS accounting frameworks with consideration of the impact of voluntarily issuing stand†alone sustainability reports. The value relevance of environmental provisions is tested using a modified Ohlson (1995) model. We exploit IFRS reconciliations as a quasi†experimental
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DuPont Analysis, Earnings Persistence, and Return on Equity: Evidence from Mandatory IFRS Adoption in Canada Accounting Perspectives Pub Date : 2017-09-01 Yan Jin
This paper proposes four new models to forecast one†year†ahead return on equity (ROE) and change in ROE based on prior research in the DuPont analysis and earnings persistence, and also examines whether the persistence of ROE has improved upon mandatory IFRS adoption in Canada. Using the Granger causality test to establish the usefulness of additional explanatory variables in forecasting future
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Attracting Prospective Professional Accountants Before and After the CPA Merger in Canada Accounting Perspectives Pub Date : 2017-05-08 François Brouard, Merridee Bujaki, Sylvain Durocher
As part of the unification of the Canadian accounting profession, a lot of effort has been devoted to organizational structures and systems. In these times of change, recruitment of prospective professional accountants remains an important factor for the Canadian and international development of the profession. In this paper, we explore professional accountants’ recruitment by accounting associations
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Merging the Profession: A Social Network Analysis of the Consolidation of the Accounting Profession in Canada Accounting Perspectives Pub Date : 2017-05-08 Alan J. Richardson
The merger of Chartered Accountants (CAs), Certified General Accountants (CGAs) and Certified Management Accountants (CMAs) in Canada to create the Chartered Professional Accountant (CPA) designation is analyzed, using social network theory. The analysis examines the conversion of market power into political power through the legislat