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How Management Accountants Purposefully Create Cash Flow Forecasts in Capital Budgeting: A Field Study of Product Development Decisions† Accounting Perspectives Pub Date : 2024-03-07 Marc Wouters, Frank Stadtherr
In capital budgeting, management accountants may have their own agendas when they are creating cash flow forecasts and recommending particular capital investments. What are the mechanisms management accountants can use to influence cash flow forecasts in capital budgeting? This field study investigates how management accountants prepared cash flow forecasts for product development investment decisions
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REPORTING CONTROL DEFICIENCIES IN REPEAT INTERNAL AUDIT ENGAGEMENTS† Accounting Perspectives Pub Date : 2024-03-07 Michael Favere‐Marchesi
This study examines the reporting of control deficiencies in repeat internal audit engagements. Experienced internal auditors were presented with a hypothetical case in which they were asked about the likelihood of reporting an internal control deficiency discovered last year but which was, “through an oversight,” not reported to company management. The study varies whether the deficiency is an operational
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Financial Reporting & Assurance Standards (FRAS) Canada Corner Accounting Perspectives Pub Date : 2024-03-07
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Is the Sky the Limit for Menteen Studios?† Accounting Perspectives Pub Date : 2024-03-06 Anne M. Farrell, Margaret B. Shackell, Monte R. Swain
This case exposes students to an intriguing industry: film production and distribution. The focus on relevant costing allows students to make recommendations about keeping, dropping, or expanding a distribution channel and about venturing into a new technology for film distribution. The analysis requires critical thinking. Because students are provided with relatively sparse financial information,
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The Effect of Gamification on Employee Boredom and Performance† Accounting Perspectives Pub Date : 2024-02-21 Zhuoyi Zhao
This study investigates the effect of gamification on employee boredom and performance in a repetitive work process. In video games, loot is unpredictable, intermittent rewards used to motivate players to repeat boring actions. In a 2 × 1 laboratory experiment, I examine how gamification, featuring nonmonetary loot point rewards, may impact boredom and performance. I find that individuals have mixed
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Green Accolades and Oil-Soaked Mermaids: A Sociology of Worth Perspective on BP's Sustainability Reporting and the Deepwater Horizon Disaster† Accounting Perspectives Pub Date : 2024-02-19 Oluwasegun Popoola, Esther R. Maier
Sustainability reporting was originally intended to improve accountability by providing more transparency around the ecological impact of organizational action. However, as sustainability reports are increasingly used as a tool for legitimacy and a source of information by financial stakeholders, environmental concerns are being framed in economic terms. This paper draws on Boltanski and Thévenot's
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The Canadian Accounting Hall of Fame: An Analysis of Early Inductees and Immanent Critique† Accounting Perspectives Pub Date : 2024-02-09 Alan J. Richardson
The Canadian Accounting Hall of Fame (CAHF) has inducted 31 members during its first three years of operation, with the stated intent of establishing a critical mass of inductees “who have made significant contributions to the development of the Canadian accounting profession” and of creating “a curated biographical history of accounting in Canada.” This paper provides an analysis of the group and
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A Literature Review of Technology-Related Research in Accounting Education: 2010–2020* Accounting Perspectives Pub Date : 2023-12-27 Peter Theuri, Ronald Campbell, Lisa Owens-Jackson
This literature review includes 187 articles with a technology focus that were published during 2010–2020 in seven accounting education journals. We analyze these articles with a goal of identifying the research conducted at the intersection of technology and accounting education. Five accounting education areas of focus emerge, with each having prevalent themes. Within these themes, we identify the
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Novice Auditors and Audits of Fair Values: Knowledge and Skill Requirements* Accounting Perspectives Pub Date : 2023-12-27 J. Efrim Boritz, Lev M. Timoshenko
Novice auditors are increasingly being asked to perform tasks that were not expected of them in the past, including evaluation of fair values (FVs). This study contributes to the auditing literature by investigating novice auditors' competencies required for correct performance of FV auditing tasks, identifying weaknesses, and suggesting actions that could be taken by educators and practitioners to
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Perspectives on How Robotic Process Automation Is Transforming Accounting and Auditing Services* Accounting Perspectives Pub Date : 2023-12-27 Adriana Tiron-Tudor, Ramona Lacurezeanu, Vasile Paul Bresfelean, Adelina Nicoleta Dontu
The emergence of robotic process automation (RPA) and similar digital technologies is transforming the traditional business models of accounting and auditing services. Such emergence brings valuable benefits. Along with other technologies, RPA represents a significant tool in accounting and auditing services' new digital setting. Despite this, scholarly research on the subject is scarce, particularly
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Mandatory Disclosures as Calculative Spaces: Public Sector Accountability on Restoring Species at Risk* Accounting Perspectives Pub Date : 2023-09-20 Dasha Smirnow, Claire Deng
While sustainability has been a subject of growing inquiry in the accounting literature, biodiversity loss, an issue of critical societal importance, has not received the same attention. Furthermore, despite corporations, nongovernmental organizations, and the public sector all having distinct influences on biodiversity loss, the role of the public sector remains largely unexamined. Mobilizing Cuckston's
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Headline Impression Management in the Earnings Press Releases of TSX Venture Exchange Firms* Accounting Perspectives Pub Date : 2023-09-11 Alisher Mansurov, Merridee Bujaki, Bruce McConomy
This paper explores firms traded on the Toronto Stock Exchange (TSX) Venture Exchange and their voluntary disclosure practices by focusing on earnings press releases (EPRs). We compare the characteristics of EPR issuers and non-issuers and investigate how the former group uses headline impression management in their EPRs to highlight firm performance. More precisely, we examine emphasis and tone management
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Practice Makes Better: Using Immersive Cases to Improve Student Performance on Day 1 of the Common Final Examination* Accounting Perspectives Pub Date : 2023-08-27 Pascale Lapointe-Antunes, Barbara Sainty
In the context of an accredited CPA program, we investigate whether an immersive case delivered over several weeks in a team-based environment in the Performance Management elective module improves student performance on Day 1 examinations and whether all students benefit equally from the immersive case. Results show that using an immersive case prior to Capstone 1 significantly improves student performance
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Form-Based Practices and Counter-Conduct in the Banking Industry* Accounting Perspectives Pub Date : 2023-08-07 Gajindra Maharaj
This paper adopts a governmentality framing to examine how form-based practices and counter-conduct measures that permeate the banking industry are employed by bank executives who wish to be governed differently in a way that results in the control of customer conduct. Using the data set of the HSBC Case History Hearing released by the US Senate Permanent Subcommittee on Investigations on July 17,
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Growth and Nongrowth Capital Investments and Future Performance* Accounting Perspectives Pub Date : 2023-06-20 Ling Chu, Robert Mathieu, Chima Mbagwu
Most studies on the impact of capital expenditure on future performance use the aggregate capital expenditure disclosed in the cash flow statement. In this study, however, we distinguish between growth capital investments (that increase production capacity) from nongrowth capital investments (that only maintain or reduce current capacity). For growth capital investments, we document a negative association
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Exploring the Impacts of the COVID-19 Pandemic on Productivity: A Study of Accounting Faculty Who Are Caregivers of Children* Accounting Perspectives Pub Date : 2023-06-20 Sara Wick, Camillo Lento
This study explores how the COVID-19 pandemic affected the productivity of accounting faculty who identify as caregivers of children. We examine the effects on caregivers of children because of the significant shift in the family-work interface that resulted from remote working and learning. We draw on existing family-work conflict research to develop four hypotheses that explore why the productivity
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Service Recovery via Twitter: An Exploration of Responses to Consumer Complaints* Accounting Perspectives Pub Date : 2023-06-08 Doga Istanbulluoglu, Seda Oz
The online response to customer complaints (i.e., service recovery) is a central feature of modern organizations' customer-focused performance management systems. Motivated by the lack of descriptive information related to complaint handling that can be used in assessing managerial performance, we collect organizations' responses to consumer complaints via Twitter and apply Zemke and Schaaf's (1990)
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Impacts of COVID-19 on Women and/or Caregivers in Accounting Academia at Canadian Postsecondary Institutions and Suggestions Moving Forward: A Commentary* Accounting Perspectives Pub Date : 2023-06-08 Lindsay McLachlan
This commentary provides insights on the issues faced by women and/or caregivers in accounting academia at Canadian postsecondary institutions during the COVID-19 pandemic. Personal reflections from 23 contributors across Canada were compiled and analyzed using thematic content analysis. Results show that COVID-19 has adversely impacted research, teaching, and other areas of work and life for this
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When Peer Recognition Backfires: The Impact of Peer Information on Subsequent Helping Behavior* Accounting Perspectives Pub Date : 2023-05-04 Pei Wang
Peer recognition systems (PRS) have gained popularity in recent years as a means for organizations to promote employee helping behavior. However, there are theoretical reasons to believe that peer information that is publicly disclosed in PRS may reduce subsequent helping behavior, and I use an experiment to test my theory. Specifically, I examine a three-employee setting where an employee (the worker)
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Goode Food Trucks Inc.* Accounting Perspectives Pub Date : 2023-05-04 Samantha Taylor, Janine McGregor
This fictional case centers around a young Dutch couple who emigrated to Canmore, Alberta. Upon arriving, Saul and Rens opened two successful food trucks and are now looking to promote each truck's main chef to truck manager. They plan to offer a performance bonus based on the net income of each truck and have requested a local accounting student to advise them on the new bonus structure. Goode Food
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A Knowledge Synthesis of Anti-Black Racism in Accounting Research*† Accounting Perspectives Pub Date : 2023-05-04 Akolisa Ufodike, Inya Egbe, Bridget Efeoghene Ogharanduku, Temitope Edward Akinyemi
This structured literature review synthesizes studies that have investigated questions related to anti-Black racism—namely, the discrimination and marginalization of Black people—in the accountancy literature and identifies opportunities for future research. This study is part of a larger research project that reviewed 161 articles and identified four themes relevant to accounting research on discrimination
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Ted's Teas: A Two-Part Accounting and Audit “Crossover Case”* Accounting Perspectives Pub Date : 2023-03-20 Samantha Taylor, Poppy Riddle, Tammy Crowell, Ana Bullock, Kyla Chisholm
This fictional case is based on a real specialty tea company in Nova Scotia. Ted's Teas is a two-part crossover case that illustrates the integration of financial accounting and audit learning outcomes applied to real-world scenarios. In Part 1, students assume the role of an internal accountant and apply knowledge of the Chartered Professional Accountants (CPA) of Canada's CPA Way to identify how
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Tangible Rewards for More Than Just Productivity: Examining Canadian Public Accounting Firms' Rewards Programs* Accounting Perspectives Pub Date : 2023-03-08 Krista Fiolleau, Carolyn MacTavish, Giselle Obendorf
Companies spend significant amounts of money on tangible rewards programs, even during the economic turmoil of the COVID-19 pandemic. The prevalence, growth, and significance of these expenditures highlight the importance of understanding the purpose and use of these programs by organizations. Research on public accounting (PA) firms' compensation plans has focused on the balance between professional
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Removing Barriers to Whistleblowing at Nonprofit Organizations through Employee Empowerment* Accounting Perspectives Pub Date : 2023-02-07 Paulina Arroyo, Nadia Smaili, Souad Bensid
This study explores how key organizational and governance actors perceive the effectiveness of whistleblowing at nonprofit organizations (NPOs) and how whistleblowing is interrelated with other anti-fraud mechanisms. Using a systems approach, we develop a conceptual framework of anti-fraud mechanisms consisting of a set of interrelated components: control-focused mechanisms and employee-focused mechanisms
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Rethinking Accounting, Accountability, and Accounting Regulation: Concerns about the Proposed Canadian Sustainability Standards Board* Accounting Perspectives Pub Date : 2022-12-30 David J. Cooper, Jeff Everett, Darlene Himick, Daniela Senkl
This paper expands on a letter recently submitted by a group of Canadian business academics to the Independent Review Committee on Standard Setting in Canada (IRCSSC) in response to the committee's proposed Canadian Sustainability Standards Board. We highlight sections of the IRCSSC's Consultation Paper that we find problematic and draw on accounting and other research to explain why it fails to live
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Sanders Foods: Planning for Success—An Instructional Case* Accounting Perspectives Pub Date : 2022-12-07 Gary Spraakman, Gajindra Maharaj, Emily Hoang Nguyen
This case describes the second-generation importer Sanders Foods, which requires improved profitability. A new CFO has been hired to improve profits and thereby increase the market value of the firm for a possible future sale. The firm's strategy, although still completely valid, has not been carried out as intended. The board of directors has reaffirmed the firm's strategy. The CFO and CEO have developed
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Enhancing Students' Enabling Competencies: Student Perspectives and Recommendations for Educators* Accounting Perspectives Pub Date : 2022-12-07 Richard Fontaine, Hanen Khemakhem, Susan Wolcott
Employers continue to express concern that accounting graduates lack the necessary competencies when they enter the workplace. These concerns have been addressed in part by periodic revisions to Chartered Professional Accountants of Canada's (CPA Canada) CPA Competency Map, which is used to define competencies for entry into the profession. The CPA Competency Map has recently been revised to include
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The Structure of Social and Environmental Accounting Research: A Citation-Based Social Network Analysis* Accounting Perspectives Pub Date : 2022-09-22 Markus Isack, Stéphanie Mittelbach-Hörmanseder, Ewald Aschauer
We investigate the structure and progress of the emergent field of social and environmental accounting (SEA) research by combining social network analysis (SNA) with a systematic literature review based on 461 papers containing 26,872 citations in total. Our approach, which to the best of our knowledge this study is the first to apply, enables us to use research metrics to identify the knowledge database
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Accrual-Based Earnings Management and Regulation: A Literature Review* Accounting Perspectives Pub Date : 2022-08-23 Olivier Greusard
This paper reviews how the accounting literature has investigated accrual-based earnings management (AEM) in relation to regulation. After describing the development of accrual-based models to measure earnings management, I provide evidence that the accounting literature has investigated AEM and regulation to answer six types of research questions. First, researchers investigate whether firms manage
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Corporate Governance in the #MeToo Era: A Compact, In-Class Case* Accounting Perspectives Pub Date : 2022-07-25 Norman T. Sheehan, Lynne Charbonneau
With the rise of the #MeToo movement, workplace harassment has become an important board issue. Despite this, little has been written on the role that boards, and governance in general, should play in reducing the potential for employee harassment in the workplace. This compact, in-class teaching case, which is based on an actual employee lawsuit in Canada, fills this gap by reviewing the role of the
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Political/Policy Uncertainty, Corporate Disclosure, and Information Asymmetry* Accounting Perspectives Pub Date : 2022-07-23 Lijun (Gillian) Lei, Yan Luo
Political/policy uncertainty causes significant disruption to capital markets around the world. This review synthesizes recent studies on this topic and provides suggestions for future research in this fast-growing area. Specifically, this review focuses on three areas of research: (i) the measurement of political/policy uncertainty, (ii) the impact of political/policy uncertainty on financial analysts'
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Making Disciplinary Information about Professional Accountants Available to the Public in Ontario* Accounting Perspectives Pub Date : 2022-06-10 Felix Odartey-Wellington, Leslie Wardley
The literature notes popular perceptions that accounting scandals are on the rise and that the accounting profession has a trust deficit. Following the unification of accounting designations in Canada in 2014, this paper draws on legitimacy theory and the practices of other professional bodies to examine how the accounting profession in Ontario communicates its accountability regime to build public
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Motivating Corporate Sustainability Research in Management Accounting Through the Lens of Paradox Theory* Accounting Perspectives Pub Date : 2022-05-26 Nadra Pencle
Organizational leaders identify corporate sustainability as a complicated and urgent business imperative that their organizations face. The management accountant's role is to help develop accounting systems to measure and report corporate sustainability, yet several factors contribute to the contemporary management accountant's challenges in satisfying stakeholder demands to integrate sustainability
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The Theater's Backstage: When Numbers Serve the Show—A Case Study on Livent (Part 1)* Accounting Perspectives Pub Date : 2022-05-23 Angélique Malo, Cynthia Courtois
On November 19, 1998, Toronto entertainment company Livent Inc. filed for protection under the Companies' Creditors Arrangement Act, further to issuing a press release stating that the company's audited financial statements contained irregularities. This high-profile bankruptcy serves as a reminder that Canadian companies are not immune from financial manipulations. The proposed case study lets students
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The Theater's Backstage: When Numbers Serve the Show—A Case Study on Livent (Part 2)* Accounting Perspectives Pub Date : 2022-05-23 Angélique Malo, Cynthia Courtois
On December 20, 2017, the Supreme Court of Canada ended the suspense surrounding 20 years of court cases when it found the accounting firm Deloitte & Touche (Deloitte) guilty of negligence in its audit of the 1997 financial statements of Livent Inc. As part of a concurrent process, the Discipline Committee of the Institute of Chartered Accountants of Ontario (now CPA Ontario) also had to rule on the
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Mandatory Disclosure of Engagement Partner Identity: Insights from Practice* Accounting Perspectives Pub Date : 2022-05-13 Veena L. Brown, Jodi L. Gissel, Adam Vitalis
This study uses semistructured interviews to gain insights from 19 practicing Canadian audit partners into the practical implications of the engagement partner identity mandate requiring firms to disclose the identity of the engagement partner(s) auditing Canadian publicly traded companies. Building on prior literature that suggests accountability can reach a ceiling, we explore whether audit partners
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The Role of Corporate Sustainability and Its Consistency on Firm Financial Performance: Canadian Evidence* Accounting Perspectives Pub Date : 2022-05-13 Kobana Abukari, Alhassan Musah, Abdelouahid Assaidi
This paper investigates the impact of corporate sustainability and the consistency of corporate sustainability efforts on firm financial performance in Canada. Using data on 266 Canadian companies over the 2007–2017 period, we find a significantly positive association between corporate sustainability performance and firm financial performance. In addition, we find that companies that perform consistently
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A Canadian Response to the Pursuit of Global Sustainability Reporting Standards* Accounting Perspectives Pub Date : 2022-04-20 Hamilton Elkins, Gary Entwistle
As business, government, and society continue to emphasize the importance of sustainability—both of individual organizations and of the natural world—accounting standard-setting bodies want to be part of the process. In September 2020, in response to “urgent and growing demand” for more “consistent and comparable” sustainability reporting, the IFRS Foundation (the Foundation) released for comment a
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Rewards and Fear of Being Labeled as Racist: A Tax Fraud Whistleblowing Investigation* Accounting Perspectives Pub Date : 2022-04-18 Sonia Dhaliwal, Jonathan Farrar, Cass Hausserman
This article investigates experimentally, in the income tax context, how whistleblowing intentions are influenced when a tax fraud perpetrator is of a different race than a potential whistleblower. In particular, it examines the impact of a message highlighting the social value of whistleblowing and how fear of being perceived as racist influences whistleblowing decision-making. Using insights from
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Risks and Controls in a Changing Business Environment: Global Transportation Facility and Concerns About Missing Revenues* Accounting Perspectives Pub Date : 2022-03-21 Ron Messer
This case examines the effects of privatization in the aviation industry, specifically as it concerns an airport referred to as the Global Transportation Facility (GTF). In a deregulated environment, it is important for airports to ensure that all revenues earned from aircraft landings and passenger use of its terminal buildings are identified, billed, and collected. This will be a concern to users
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The Accuracy and Informativeness of Management Earnings Forecasts: A Review and Unifying Framework* Accounting Perspectives Pub Date : 2022-03-08 Nicolai A. Preussner, Ewald Aschauer
This paper synthesizes the literature on management earnings forecasts (MFs) and adaption mechanisms, combines existing theories into a unifying framework, and discusses the primary determinants of MF accuracy and informativeness. The proposed model refines existing theories by emphasizing the dynamics and multiperiod interactions among firm management, financial analysts, and investors, thereby simplifying
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Wilson Drilling Inc.* Accounting Perspectives Pub Date : 2022-01-30 Yan Jin, Flora Niu
Wilson Drilling Inc. is a leading Canadian provider of contract drilling rigs and well services to the oil and gas industry. This case exposes students to important financial reporting issues relevant to fixed assets, such as asset impairment and decommissioning and changing the accounting method for depreciation, as well as reporting of deferred income taxes in a real-world situation. This case is
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Auditors' Professional Identities: Review and Future Directions* Accounting Perspectives Pub Date : 2022-01-22 Ryan Stack, Bertrand Malsch
Drawing on qualitative field studies, this literature review synthesizes research on the formation of professional identities. This journey is organized based on employee level, from the pre-exposure phase of recruitment, up the hierarchy to staff-, manager-, and partner-level work at auditing firms, to the level of those who leave professional service firms to pursue other work. Our analysis highlights
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An Overview of the Literature on Upper Echelons* Accounting Perspectives Pub Date : 2021-11-26 Ming Liu, Duan Ji
This paper reviews the literature pertaining to the effects of the characteristics of top executives on firms' decisions and outcomes. We focus particularly on research related to executives' individual characteristics, including their demographic, psychological, and other characteristics. Thereafter, we discuss the literature related to the relationship among executives, particularly the CEO and the
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A Literature Review on the Dual Effect of Corporate Tax Planning and Managerial Power on Executive Compensation Structure* Accounting Perspectives Pub Date : 2021-11-17 Khin Phyo Hlaing, Andrea Stapleton
In this study, we review the extant literature on factors affecting the level and structure of executive compensation, with a specific focus on the power dynamic between firms and their executives. In doing so, we explore the competing effects of corporate tax planning and managerial power on executive compensation structure. We consider the theoretical underpinnings and related empirical findings
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Network Accountability in Healthcare: A Perspective from a First Nations Community in Canada* Accounting Perspectives Pub Date : 2021-11-10 Akolisa Ufodike, Oliver Nnamdi Okafor, Michael Opara
This study examines the role of accountability in the governance and delivery of healthcare to a First Nations community in Canada. Drawing on actor network theory, this study explores the role of accountability in the formation and sustenance of a healthcare network using the case study of a First Nations healthcare organization. The study provides insights into how accountability helps to sustain
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Advertising Expenditures on Media Vehicles and Sales* Accounting Perspectives Pub Date : 2021-11-10 Seda Oz, Doga Istanbulluoglu
This research aims to advance the literature by identifying the association between four advertising media vehicles (Internet, press, outdoor, television) and contemporaneous sales. Previous research highlights the influence of advertising on firm value but does not delve into the effects of advertising media vehicles. Employing primary data, which detail the advertising expenditures of 88 publicly
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Elevating Financial Reporting Beyond a Mere Compliance Instrument* Accounting Perspectives Pub Date : 2021-11-03 WALLY Smieliauskas, RUSSELL Craig, JOEL Amernic
We highlight how complying with detailed professional accounting rules can lead to lies and undermine the overall objectives of financial reporting. We do so by conducting a retrospective analysis (using the argumentation concepts of premise, qualifier, data, and conclusions) of the reasoning of the two expert accounting witnesses in the criminal trial in 2006 of Enron's president (Lay) and CEO (Skilling)
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The Value Relevance of Earnings, Book Values, and Other Accounting Information and the Role of Economic Conditions in Value Relevance: A Literature Review* Accounting Perspectives Pub Date : 2021-11-01 Lee M. Dunham, Jaime L. Grandstaff
The value relevance research in accounting offers robust analyses about how the market views accounting information. Although significant work has been done to date in this mature research area, the literature does not fully explain or agree upon the changes in value relevance over time, and the impact of economic conditions on the value relevance of accounting information is a relatively understudied
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A Literature Review on Corporate Governance Mechanisms: Past, Present, and Future* Accounting Perspectives Pub Date : 2021-10-22 Jackie Di Vito, Kim Trottier
This study is a literature review on corporate governance. Its objective is to consolidate our knowledge in this field, examine its evolution, and propose avenues for future research. In our review of the past and present literature on various governance measures and their effect on firm performance, we find that the empirical results are mixed for many of the governance mechanisms studied. We propose
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Risk Factor Disclosures: A Review and Directions for Future Research* Accounting Perspectives Pub Date : 2021-10-14 Abiodun S. Isiaka
This paper assesses the current state of scholarly work on risk factor disclosures (RFDs) with the goal of synthesizing existing literature and stimulating further research in this area. To a large extent, prior research studies have examined different aspects of the disclosure of corporate risk information in annual reports. Beginning in 2005, the US SEC proposed changes to the disclosure of risk
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Revisiting the Impact of Goals on Affect and Effort* Accounting Perspectives Pub Date : 2021-10-05 Dorian Lane
Performance goals are one of the most prevalent management controls used in practice to address motivational concerns. Goals influence employees' affective state by enabling them to evaluate their performance against a standard and determine if their performance is satisfactory. The objective of this paper is to understand and extend the current management accounting literature on goals and their effect
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Consequences of Labor Cost Reduction Practices: A Structured Literature Review* Accounting Perspectives Pub Date : 2021-09-27 Kelsey Matthews
When firms face pressures to reduce costs, evidence from the field suggests that they often reduce labor costs (i.e., wages, benefits, payroll taxes). Because of the prevalence of labor cost reduction in the field, academic research has begun to investigate the consequences of management's decisions to reduce labor costs. I provide a structured literature review on the employee-level consequences of
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Readability of Accounting Disclosures: A Comprehensive Review and Research Agenda* Accounting Perspectives Pub Date : 2021-09-27 Anne-Marie Gosselin, Julien Le Maux, Nadia Smaili
Understanding corporate disclosures is important for accounting researchers, as information plays a central role on financial markets. A generation of accounting and finance researchers has shown how readability of different financial and nonfinancial disclosures affects our understanding of organizational behaviors. We review 138 papers from 1950 to 2020 using the five Ws analysis method (Who, What
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Subjectivity in Performance Evaluations: A Review of the Literature* Accounting Perspectives Pub Date : 2021-09-27 Sara Wick
Subjectivity is an important element of employees' performance evaluations because its use can motivate employees and improve their productivity. Given this importance, it has been a prominent area of research within the management accounting literature. Using a structured approach, I review articles from 11 highly ranked accounting journals across 12 years with the objective of synthesizing and assessing
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A Review of Corporate Social Responsibility and Reputational Costs in the Tax Avoidance Literature* Accounting Perspectives Pub Date : 2021-09-27 Kimberly S. Krieg, John Li
In recent years, academic researchers, policymakers, and the public have increasingly focused on the tax avoidance behavior of corporations. At the same time, firms are increasingly pressured to incorporate corporate social responsibility (CSR) into their decision making, leading to heightened academic interest in CSR. Given that opponents of corporate tax avoidance often argue that avoiding tax is
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New Frontiers for Internal Audit Research* Accounting Perspectives Pub Date : 2021-09-08 Margaret H. Christ, Marc Eulerich, Ronja Krane, David A. Wood
Internal audit provides useful and valuable services to organizations, and academic research has established its importance in improving corporate governance. However, the body of internal audit research is still relatively small. Indeed, there are many emerging, lesser-known topics and practitioners would like guidance. The primary focus of this paper is to make specific recommendations for future
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An International Comparison of the Academic Accounting Professoriate* Accounting Perspectives Pub Date : 2021-08-23 Derek K. Oler, Christopher J. Skousen, Kevin R. Smith, Jayson Talakai
An international comparison of the accounting professoriate provides useful information to both key decision makers and individual faculty. We compare characteristics of the academic accounting professoriate in the United States and Canada. Our comparison includes the size of accounting departments (measured by the average number of accounting faculty) and the relative level of research versus teaching
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The Interactive Use of Management Control Systems and Information Technology Project Performance: A Conceptual Framework* Accounting Perspectives Pub Date : 2021-08-16 Farzana Asad Mir, Davar Rezania
The objective of this review is to examine how the interactive use of project-level management control systems (PMCS) impacts information technology (IT) project performance. To answer this research question, we focus on the mechanisms of team learning behavior, expertise integration, and the notion of the project manager's stakeholder analysis efficacy to develop a conceptual framework that explains