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Ontological basis of the creative accounting phenomenon as a financial misstatement Journal of Accounting Literature Pub Date : 2024-02-17 Mehdi Kallantary, Hassan Valiyan, Mohammadreza Abdoli, Maryam Shahri
PurposeThis article aims to contribute to the accounting knowledge literature by presenting the framework of creative accounting factors and evaluating their identified factors through an argumentation-based total interpretive structural modeling (TISM) approach.Design/methodology/approachThis study adopted mixed, inductive and deductive approaches to develop an integrated framework, validate its practicability
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Unlocking auditors’ perceived external employability: exploring antecedents and behavioral consequences Journal of Accounting Literature Pub Date : 2024-02-07 Jorien Louise Pruijssers
PurposeIn a rapidly changing career landscape where lifelong job security is no longer guaranteed, this study investigates how audit firms play an important role in shaping their employees’ career perceptions and the subsequent effects on auditor behavior. Specifically, it explores the link between audit firms’ career development initiatives and auditors’ perceptions of external employability – an
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Accounting for intangibles: a critical review Journal of Accounting Literature Pub Date : 2024-02-06 Henri Hussinki, Tatiana King, John Dumay, Erik Steinhöfel
PurposeIn 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also discuss the intervening developments in scholarly research, standard setting and practice over the past 20+ years to outline the future challenges for research into accounting for intangibles.Design/methodology/approachWe
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Does mandatory expenditure on CSR affect firm value? Empirical evidence from Indian firms Journal of Accounting Literature Pub Date : 2024-02-03 Praveen Bhagawan, Jyoti Prasad Mukhopadhyay
PurposeThe purpose of this study is to examine the impact of mandatory corporate social responsibility (CSR) spending on firm value in the Indian context.Design/methodology/approachUsing firm-level data over the period 2012–2017, this study uses the difference-in-differences (DID) technique combined with matching to control for potential endogeneity of the decision to comply with the CSR Act since
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The landscape of accounting-related research in Indonesia: mapping distinctive settings and future research agenda Journal of Accounting Literature Pub Date : 2024-02-01 Ari Budi Kristanto, June Cao
PurposeThis systematic literature review presents the evolution of accounting-related research in the Indonesian context. We examine 55 academic articles from the initial 296 records of accounting and finance research in the Q1 Scopus-indexed journals from 1995 to 2022. This study sheds light on Indonesia’s main research streams, unique settings and urgent future research agenda.Design/methodology/approachThis
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Managers’ perception of product market competition and earnings management: a textual analysis of firms’ 10-K reports Journal of Accounting Literature Pub Date : 2024-01-11 Terry Harris
PurposeIn this study, the author examines the effect of managers’ perception of product market competition on accruals and real earnings management.Design/methodology/approachThe author develops a new text-based measure of the emphasis managers place on product market competition by conducting a textual analysis of firms’ 10-K filings. Using this measure, the author conducts a battery of econometric
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The valuation and determinants of franking account balances Journal of Accounting Literature Pub Date : 2024-01-09 Lin Han, Hansi Hu, Terry Walter
PurposeAre franking credit balances priced? This paper aims to investigate the valuation of franking credit balances via a determinant analysis and value relevance analysis.Design/methodology/approachThe determinant analysis examines the factors that contribute to the increasing cumulative level of franking credit balances. Value relevance studies explore whether franking credit balances are priced
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Unveiling the hidden symphony: board dynamics and carbon emission disclosure – a meta-analysis study in the realm of developed markets Journal of Accounting Literature Pub Date : 2024-01-05 Coky Fauzi Alfi, Maslinawati Mohamad, Khaled Hussainey
PurposeThis study conducts a meta-analysis to investigate the impact of board diversity, independence and size on carbon emission disclosure.Design/methodology/approachThe results of 22 empirical investigations on the association between board qualities and carbon emission disclosure are synthesised using a meta-analysis approach. Inclusion and exclusion criteria are established, and search strategies
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Trade-based money laundering: a systematic literature review Journal of Accounting Literature Pub Date : 2024-01-04 Milind Tiwari, Jamie Ferrill, Douglas M.C. Allan
PurposeThis paper aims to offer the first known synthesis of peer-reviewed literature on trade-based money laundering (TBML). Given the topic is in its nascent stage yet gaining prominence across scholarship and practice, this foundation is pertinent for future TBML research.Design/methodology/approachA systematic literature review was undertaken with a formulaic search string. Both qualitative (thematic)
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Theories underlying environmental, social and governance (ESG) disclosure: a systematic review of accounting studies Journal of Accounting Literature Pub Date : 2024-01-04 Carla Del Gesso, Rab Nawaz Lodhi
PurposeEnvironmental, social and governance (ESG) disclosure has gained momentum in corporate reporting. Addressing a research gap on the subject, this paper aims to explore the theories involved in ESG disclosure studies, thereby shedding light on the dominant theoretical approaches and emerging perspectives that inform this type of disclosure.Design/methodology/approachA systematic review of 142
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Accounting for intangible assets – insights from meta-analysis of R&D research Journal of Accounting Literature Pub Date : 2021-12-08 Anne Jeny,Rucsandra Moldovan
PurposeThe knowledge- and Internet-based economy demands a reexamination of the accounting treatment for intangibles and a thorough understanding of the empirical evidence on this topic.Design/methodology/approachThe study reviews the literature on research and development (R&D), a specific internally developed intangible asset, using meta-analysis techniques that allow to highlight the areas of consensus
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How relative performance information affects employee behavior: a systematic review of empirical research Journal of Accounting Literature Pub Date : 2021-12-06 Christian Schnieder
PurposeThis paper provides an overview of the empirical findings on how relative performance information (RPI) affects employee behavior. Additionally, the review identifies future research opportunities based on a systematic analysis of the literature that incorporates findings across several disciplines and provides replicable, extensive coverage.Design/methodology/approachThis paper addresses a
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Why does affect matter in accounting: a review of experimental studies on the effect of affect Journal of Accounting Literature Pub Date : 2021-11-29 Xin Geng,Manos Kalargiros
PurposeThe effect of affect in accounting contexts has recently attracted interest, but numerous questions still remain. Given that affect can significantly impact a variety of accounting judgments and decisions in theoretically different manners, the purpose of this synthesis is to understand the state of extant accounting literature in affect and identify directions for future research.Design/me
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The tradeoff between relevance and comparability in segment reporting Journal of Accounting Literature Pub Date : 2019-11-19 Lisa Hinson, Jennifer Wu Tucker, Diana Weng
The rule change for segment reporting in 1998 has arguably made segment reporting more relevant through the adoption of the management approach. Meanwhile, the management approach has resulted in a decrease in the comparability of segment income. We introduce firm-specific measures of changes in relevance and comparability due to the rule change. Our treatment firms experienced an increase in the relevance
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The information content of operations-related disclosures Journal of Accounting Literature Pub Date : 2019-11-19 Guang Ma
This study examines the information content of firms’ operations-related disclosures (ORDs) and the importance of these disclosures as an information source to stock markets relative to other commonly examined sources of information. I find that ORDs constitute a large portion of corporate press releases. These disclosures are associated with significant stock price reactions and trading volume. The
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Responses of US multinational firms to a temporary repatriation tax holiday: A literature review and synthesis Journal of Accounting Literature Pub Date : 2019-11-16 Qi Flora Dong, Yiting Cao, Xin Zhao, Ashutosh Deshmukh
The effect of tax policy on the repatriation of foreign earnings is a topic of ongoing discussion among policymakers, academics, and the popular press. It has become more salient due to the 2017 Tax Cuts and Jobs Act (TCJA), which permanently removed repatriation tax. This paper synthesizes the academic literature examining US multinational firms’ responses to the repatriation tax holiday initiated
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Coercive, enabling, diagnostic, and interactive control: Untangling the threads of their connections Journal of Accounting Literature Pub Date : 2019-11-16 Josep Bisbe, Anne-Marie Kruis, Paola Madini
Recent accounting research has connected the coercive and enabling types of formalisation (C/E) (Adler and Borys, 1996) with the distinction between diagnostic and interactive controls (D/I) proposed by Simons (1995, 2000) to tackle research questions on complex control situations involving both the degree of employee autonomy and patterns of management attention. The diverse conceptual approaches
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Examination and implications of experimental research on investor perceptions Journal of Accounting Literature Pub Date : 2019-11-15 Rachel Martin
This paper synthesizes existing experimental research in the area of investor perceptions and offers directions for future research. Investor-related experimental research has grown substantially, especially in the last decade, as it has made valuable contributions in establishing causal links, examining underlying process measures, and examining areas with little available data. Within this review
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lead Independent Directors: Good governance or window dressing? Journal of Accounting Literature Pub Date : 2019-07-23 Phillip T. Lamoreaux, Lubomir P. Litov, Landon M. Mauler
We document the emergence of the Lead Independent Director (LID) board role in a sample of U.S. firms from 1999–2015. We find that firms that adopt an LID board role are larger and have more independent boards, higher institutional investor holdings, and an NYSE listing. Firms with greater anticipated benefits from monitoring also adopt an LID role, e.g., firms with dual CEO-Chairman, with more takeover
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How do restatements affect outside directors and boards? A review of the literature Journal of Accounting Literature Pub Date : 2019-07-13 Daniel A. Street, Dana R. Hermanson
This paper reviews academic literature related to the consequences that outside directors and boards may face in the wake of earnings restatements and suggests directions for future research. We examine loss of board seats; recruitment of new directors; proxy recommendations and shareholder support; pre-emptive director departures; director wealth effects; director reputation, litigation, and sanction
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Taxes and firm size: Political cost or political power? Journal of Accounting Literature Pub Date : 2019-06-01 Thomas Belz,Dominik von Hagen,Christian Steffens
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Taxes and firm size: Political cost or political power? Journal of Accounting Literature Pub Date : 2019-06-01 Thomas Belz,Dominik von Hagen,Christian Steffens
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Internal Control in Accounting Research: A Review and Future Research Agenda Journal of Accounting Literature Pub Date : 2019-06-01 Keryn Chalmers, David Hay, Hichem Khlif
In 2001, the US moved to regulate internal control reporting by management and auditors. While some jurisdictions have followed the lead of the US, many others have not. An important question, therefore, is the relevance of internal control to stakeholders. The more specific issue of the benefits of US-style regulation of internal control reporting is also topical. We review studies on the determinants
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Production and Dissemination of Corporate Information in Social Media: A Review Journal of Accounting Literature Pub Date : 2019-06-01 Lijun (Gillian) Lei, Yutao Li, Yan Luo
The emergence of social media as a corporate disclosure channel has caused significant changes in the production and dissemination of corporate information. This review identifies important themes in recent research on the impact of social media on the corporate information environment and provides suggestions for further explorations of this new but fast-growing area of research. Specifically, we
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Modeling and Interpreting Regressions with Interactions Journal of Accounting Literature Pub Date : 2019-06-01 Jeffrey J. Burks, David W. Randolph, Jim A. Seida
Abstract This study examines the use of linear regressions that include interaction terms, finding frequent interpretation errors in published accounting research. We provide insights on how to estimate, interpret, and present interactive regression models, and explain seldom-used but easily-implemented methods to report conditional marginal effects. We also examine the use of interaction terms in
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A Review of Derivatives Research in Accounting and Suggestions for Future Work Journal of Accounting Literature Pub Date : 2019-06-01 John L. Campbell, Landon M. Mauler, Spencer R. Pierce
Abstract This paper provides a review of research on financial derivatives, with an emphasis on and comprehensive coverage of research published in 15 top accounting journals from 1996 to 2017. We begin with some brief institutional details about derivatives and then summarize studies explaining when and why firms use derivatives. We then discuss the evolution of the accounting rules related to derivatives
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The informativeness of U.S. banks’ statements of cash flows Journal of Accounting Literature Pub Date : 2019-04-10 Zhan Gao, Weijia Li, John O’Hanlon
Banks, financial statement users, and accounting standard setters have long disagreed on the informativeness of banks’ statements of cash flows (SCFs) and there is a lack of relevant evidence in the literature. This paper examines the informativeness of the SCFs of U.S. commercial banks in two settings where SCFs are purported to be useful. The first analysis tests the incremental value relevance of
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No News is Bad News: Do PCAOB Part II Reports Have an Effect on Annually Inspected Firms’ Audit Fees and Audit Quality? Journal of Accounting Literature Pub Date : 2018-12-01 Elizabeth Johnson, Kenneth J. Reichelt, Jared S. Soileau
We investigate the effect of the PCAOB’s Part II report on annually inspected firms’ audit fees and audit quality. The PCAOB replaced the peer review auditor program with an independent inspection of audit firms. Upon completion of each inspection, the PCAOB issued inspection reports that include a public portion (Part I) of identified audit deficiencies, and (in most cases) a nonpublic portion
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Whistleblowing on accounting-related misconduct: A synthesis of the literature Journal of Accounting Literature Pub Date : 2018-12-01 Gladys Lee, Xinning Xiao
Abstract Whistleblowers have been credited for uncovering financial scandals in companies globally, including Enron, Olympus Corporation, and WorldCom. Despite increasing support and incentives for whistleblowing, there generally remains reluctance to blow the whistle. Thus, the purpose of this study is to review: (1) the determinants of internal and external whistleblowing on accounting-related misconduct
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Is Earnings Management Sensitive to Discount Rates? Journal of Accounting Literature Pub Date : 2018-12-01 Jesper Haga, Kim Ittonen, Per C. Tronnes, Leon Wong
Abstract We argue that managers’ choice to manage earnings depends on the trade-off in the present value of expected future net benefits associated with that choice. Specifically, we examine if discount rates are associated with the likelihood that managers engage in earnings management to meet or beat various earnings targets. We find that discount rates are positively associated with income-increasing
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Studies on the Impact of Accounting Information and Assurance on Commercial Lending Judgments Journal of Accounting Literature Pub Date : 2018-12-01 Arnold Schneider
Abstract This paper reviews studies that have examined how accounting information impacts commercial lending judgments. Issues discussed involve the usefulness of accounting data in lending decisions, effects of different accounting methods on lenders’ judgments, bankruptcy and default judgments, and decision processes pertaining to the use of accounting information in lending decisions. Additionally
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Do Audit Firm Rotation, Auditor Retention, and Joint Audits Matter? − An Experimental Investigation of Bank Directors' and Institutional Investors' Perceptions Journal of Accounting Literature Pub Date : 2018-12-01 Reiner Quick, Florian Schmidt
As a consequence of the global financial and economic crisis, the European Commission recently reformed the audit market. One objective was to restore public trust in the auditing profession and thus to enhance the audit function. This study investigates whether perceptions of auditor independence and audit quality are influenced by audit firm rotation, auditor retention and joint audits, because regulators
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Idiosyncratic Information and the Cost of Equity Capital: A Meta-Analytic Review of the Literature Journal of Accounting Literature Pub Date : 2018-12-01 Max Schreder
This paper provides a quantitative review of the literature on the repercussions of idiosyncratic information on firms’ cost of equity (CoE) capital. In total, I review the results of 113 unique studies examining the CoE effects of information Quantity, Precision and Asymmetry. My results suggest that the association between firm-specific information and CoE is subject to moderate effects. First
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Testing for control system interdependence with structural equation modeling: conceptual developments and evidence on the levers of control framework Journal of Accounting Literature Pub Date : 2018-12-01 Tobias Johansson
This article deals with how to test for and evaluate interdependence among control practices in a management control system using structural equation modeling. Empirical research on the levers of control (LOC) framework is used as an example. In LOC research, a path model approach to interdependence has been developed. The appropriateness of this approach is evaluated, developed, and compared with
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Big Data TECHNIQUES in Auditing RESEARCH AND PRACTICE: current trends and future opportunities Journal of Accounting Literature Pub Date : 2018-06-01 Adrian Gepp, Martina K. Linnenluecke, Terrence J. O’Neill, Tom Smith
Abstract This paper analyses the use of big data techniques in auditing, and finds that the practice is not as widespread as it is in other related fields. We first introduce contemporary big data techniques to promote understanding of their potential application. Next, we review existing research on big data in accounting and finance. In addition to auditing, our analysis shows that existing research
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Audit committees’ independence and the information content of earnings announcements in Western Europe Journal of Accounting Literature Pub Date : 2018-06-01 Cédric Poretti, Alain Schatt, Liesbeth Bruynseels
Abstract We examine whether the percentage of independent members sitting on the audit committee, in different institutional settings, impacts the market reaction (measured by the abnormal stock returns variance and the abnormal trading volume) to earnings announcements. For our sample composed of more than 7′600 earnings announcements made by European firms from 15 countries between 2006 and 2014
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Determinants and Consequences of Executive Compensation-Related Shareholder Activism and Say-on-Pay Votes: A Literature Review and Research Agenda Journal of Accounting Literature Pub Date : 2018-06-01 Jörn Obermann, Patrick Velte
Abstract This systematic literature review analyses the determinants and consequences of executive compensation-related shareholder activism and say-on-pay (SOP) votes. The review covers 71 empirical articles published between January 1995 and September 2017. The studies are reviewed within an empirical research framework that separates the reasons for shareholder activism and SOP voting dissent as
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Analytical Procedures in External Auditing: A Comprehensive Literature Survey and Framework for External Audit Analytics Journal of Accounting Literature Pub Date : 2018-06-01 Deniz A. Appelbaum, Alex Kogan, Miklos A. Vasarhelyi
Abstract There is an increasing recognition in the public audit profession that the emergence of big data as well as the growing use of business analytics by audit clients has brought new opportunities and challenges. That is, should more complex business analytics beyond the customary analytical procedures be used in the engagement and if so, where? Which techniques appear to be most promising? This
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Audit seasonality and pricing of audit services: Theory and evidence from a meta-analysis Journal of Accounting Literature Pub Date : 2018-06-01 Hooi Ying Ng, Per Christen Tronnes, Leon Wong
Abstract Auditing is seasonal, with the majority of U.S. public companies having a December fiscal year-end. This results in an audit “busy season” and “off-season” with a non-trivial seasonal impact on the pricing of audit services. We apply an economic framework that explains how audit seasonality affects both the magnitude and the price elasticity of audit demand and audit supply. We find that the
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The Value of Public Sector Audit: Literature and History Journal of Accounting Literature Pub Date : 2018-06-01 David Hay, Carolyn Cordery
This paper explores the value of financial statement auditing in the public sector. The study applies theory about auditing from the private sector as well as the public sector to explore ways in which public sector auditing can be expected to be valuable. It shows that there are a number of complementary explanations that can be applied to examine the value of public audit, including agency, signaling
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Who’s the boss? The economic and behavioral implications of various characterizations of the superior in participative budgeting research Journal of Accounting Literature Pub Date : 2018-03-14 Alisa G. Brink,Jennifer C. Coats,Frederick W. Rankin
Participative budgeting can benefita firm by incorporating subordinates’ private information into financing and operating decisions. In the managerial accounting literature, studies of participative budgeting posit superiors that range from passively committed to highly active participants, some of whom are permitted to communicate, choose compensation schemes, negotiate with subordinates, and reject
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Future research directions at the intersection between cognitive neuroscience research and auditors’ professional skepticism Journal of Accounting Literature Pub Date : 2018-03-07 Carmen Olsen,Anna Gold
Drawing on the literature from cognitive neuroscience and auditing research on professional skepticism (PS), this paper identifies new research questions, determinants, and theories that may resolve current problem areas in PS research. We identify the following PS research areas that neuroscientific perspectives can potentially improve: 1) theory, 2) trust, 3) trait and state skepticism, 4) deception/fraud
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Voluntary changes in accounting principle: Literature review, descriptive data, and opportunities for future research Journal of Accounting Literature Pub Date : 2017-12-01 Marsha B. Keune, Timothy M. Keune, Linda A. Quick
Voluntary changes in accounting principle represent explicit and fundamental decisions by managers to exercise accounting discretion. This paper develops an organizing framework to review prior literature on voluntary changes, provides descriptive insights on contemporary changes, and identifies opportunities for future research on voluntary changes. The voluntary change literature is robust and has
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Use of Specialists on Audit Engagements: A Research Synthesis and Directions for Future Research Journal of Accounting Literature Pub Date : 2017-12-01 Candice T. Hux
This synthesis covers academic research on the use of valuation, tax, information technology (IT), and forensic specialists on audit engagements. The importance and role of specialists on audit engagements have recently increased, and specialist use has garnered significant attention from regulators and academics. Given the PCAOB’s (2017b) recent proposal to revise auditing standards regarding specialists’
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Output-Based Measurement of Accounting Comparability: A Survey of Empirical Proxies Journal of Accounting Literature Pub Date : 2017-12-01 Christian Gross, Pietro Perotti
Accounting comparability has been the subject of significant interest in empirical financial accounting research. Recent literature, particularly that following De Franco et al.’s (2011) influential study, has focused on utilizing the output of the financial reporting process to measure accounting comparability. In this paper, we conduct an early survey of studies using output-based measures of comparability
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Whistleblowing studies in accounting research: A review of experimental studies on the determinants of whistleblowing Journal of Accounting Literature Pub Date : 2017-06-01 Lei Gao, Alisa G. Brink
We review and summarize accounting literature that examines whistleblowing in the accounting context. We organize our review around the five determinants of whistleblowing identified by Near and Miceli (1995). The first determinant is characteristics of the whistleblower. Studies related to this determinant examine whistleblowers’ personality characteristics, moral judgment, and demographic characteristics
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What have we learned from SFAS 123r and IFRS 2? A review of existing evidence and future research suggestions Journal of Accounting Literature Pub Date : 2017-06-01 Alexander Merz
The fundamental change in accounting rules for equity-based compensation (EBC) instituted by SFAS 123, SFAS 123r, and IFRS 2 has allowed for new insights related to a variety of research questions. This paper discusses the empirical evidence generated in the wake of the new regulation and categorizes it into two broad streams. The first stream encompasses research on the changed use of EBC and the
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The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development Journal of Accounting Literature Pub Date : 2016-12-01 Christian Nitzl
In management accounting research, the capabilities of Partial Least Squares Structural Equation Modelling (PLS-SEM) have only partially been utilized. These yet unexploited capabilities of PLS-SEM are a useful tool in the often explorative state of research in management accounting. After reviewing eleven top-ranked management accounting journals through the end of 2013, 37 articles in which PLS-SEM
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Industry competition and fundamental analysis Journal of Accounting Literature Pub Date : 2016-12-01 Irfan Safdar
Economic theory suggests that profits of firms in industries with higher competition are less persistent and more volatile than in industries with lower competition (Stigler, 1963; Mueller, 1977). Extending this reasoning, I hypothesize that accounting-based fundamentals are more effective in predicting performance in industries with lower competition. I find that a measure of fundamentals (Piotroski’s
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The costs and benefits of long-short investing: A perspective on the market efficiency literature Journal of Accounting Literature Pub Date : 2016-12-01 William Beaver, Maureen McNichols, Richard Price
We highlight key assumptions implicit in the models used by academics conducting research on market efficiency. Most notably, many academics assume that investors can borrow unlimited amounts and construct long-short portfolios at zero cost. We relax these assumptions and examine the attractiveness of long-short strategies as stand-alone investments and as a part of a diversified portfolio. Our analysis
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The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory Journal of Accounting Literature Pub Date : 2016-12-01 Martin Plöckinger, Ewald Aschauer, Martin R.W. Hiebl, Roman Rohatschek
In recent years, numerous studies have investigated whether individual executives and their characteristics relate to financial reporting choices. In this article, we review archival, experimental and survey research on the influence of individual executives on corporate financial reporting and use upper echelons theory as our organizing framework. Our review of 60 studies shows that research consistently
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From peer review to PCAOB inspections: Regulating for audit quality in the U.S. Journal of Accounting Literature Pub Date : 2016-06-02 Lukas Löhlein
This study reviews the existing literature on the U.S. peer review system and the Public Company Accounting Oversight Board (PCAOB) inspection system to assess our knowledge of audit regulation. The traditional self-regulatory system of the accounting profession came to an end, in 2002, when the PCAOB was established to oversee the audit firms of publicly traded companies. This paper contributes to
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Managing the risk of misleading financial metrics in annual reports: A first step towards providing assurance over management's discussion Journal of Accounting Literature Pub Date : 2016-06-01 Dennis Caplan, Saurav K. Dutta
Recent public policy initiatives seek greater transparency in financial reporting through an honest, balanced and thorough management discussion of company performance in the annual report. Management's discussion invariably includes key performance indicators, such as financial ratios, relevant to external stakeholders. We model the impact of accounting estimates, assumptions, choices and errors on
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Business sustainability research: A theoretical and integrated perspective Journal of Accounting Literature Pub Date : 2016-06-01 Zabihollah Rezaee
Global investors demand, regulators require, and companies disclose their sustainability performance information, and scholars have started to conduct research on sustainability performance, reporting and assurance. The goal of firm value creation can be achieved when management considers the interests of all stakeholders and integrates all five economic, governance, social, ethical, and environmental