Productivity in Top‐10 Academic Accounting Journals by Researchers at Canadian Universities at the Start of the 21st Century

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 period, and 45 percent of all accounting faculty members published at least once in a top‐10 accounting journal. We also provide an overview of the type of research being published by Canadian‐based researchers in each of the top‐10 journals (financial accounting, managerial, audit, tax or other) and we assess how productivity at top‐10 journals has changed over time. In supplemental analysis, we compare and contrast the productivity of the 15 male and 15 female academics that publish most in top‐10 accounting journals to assess the breadth of outlets being used beyond top‐10 outlets (including FT 45 journals, accounting journals ranked “A”, “B”, and “non‐A/B”; non‐accounting peer‐reviewed journals, non‐peer‐reviewed outlets). The supplemental analysis also helps to shed light on the finding from this paper, and prior research, that women are less likely to be represented on lists of those with most publications in highly ranked accounting journals, by comparing the two groups of researchers across a variety of institutional and other factors.     

企业应对反倾销的会计信息证据效力保障机制理论框架研究

首先阐述了企业应对反倾销会计信息证据效力保障机制的研究意义,明确了该机制研究的理论基础是由一个整合理论框架,以及严谨的概念基础和良好的创新语境等组成。然后,对国内外研究现状进行了动态分析,把国内学者相关研究的新进展和成效,国外经典的研究方法体系和关注企业策略性行为对反倾销的影响,战略性"反倾销管理"理念,作为设计我国企业应对反倾销会计信息证据效力保障机制的借鉴,从企业战略层面及相应的制度配置与协调上,构建了与我国企业应对反倾销相适应的会计信息证据效力保障机制。     

Current Trends within Social and Environmental Accounting Research: A Literature Review

Given the recent rise in the evolution and maturity of social and environmental accounting (SEA) research and scholarship, we provide a literature review of the current trends within this area in a concise and harmonized manner for a wider audience in academia and practice. More specifically, we visit the current state of scholarly work, which can be useful in facilitating future research questions and further development of SEA research associated with relations between corporate social performance (CSP), corporate social disclosure (CSD), and corporate financial performance (CFP). Our goal is to offer insights to the current state of SEA research that is informative to both novice and expert SEA scholars, with the hope to promote and stimulate further advancement of research in this particular area. Drawing knowledge from relevant disciplines such as accounting, management, finance, and economics, this article visits the current trends within SEA research in terms of definition, research topics, theoretical viewpoints, methodological approaches, as well as suggestions for future research.     

Product market competition in accounting,finance, and corporate governance: A review of the literature

Product market competition has been identified as one of the most powerful corporate governance tools for motivating managers to maximize firm value. Consistent with this view, a large body of theoretical and empirical research over the years has investigated the implications of product market competition. This paper synthesizes and critically evaluates the empirical literature on the consequences of product market competition in the accounting, finance, and corporate governance domains. Our review focuses on issues like financial reporting quality, analyst forecasting activities, asset pricing, investment, and financing decisions, and the substitutive versus complementary relationships between product market competition and other corporate governance tools. Our review suggests that, although market competition has profound implications for these issues, the empirical findings often provide conflicting results. We highlight such contradictory findings and offer suggestions for future research. Our review will help researchers intending to further investigate the implications of product market competition, both in the US and internationally.     

Focus group methods: Using interactive and nominal groups to explore emerging technology-driven phenomena in accounting and information systems

This paper puts forth arguments for why focus group methods should be used more frequently in accounting and information technology research in order to address emerging technology-driven phenomena in accounting. In this overview of focus group methods and their application to studying accounting and information technology phenomena, we focus on what alternative types of focus group methods may be applied, when such methods are applicable, and what methodological challenges the researcher must address. In examining the methodological challenges that face researchers when using these methods, we demonstrate how these challenges have been addressed in our own research as a way of exemplifying the challenges researchers may face and what compensating strategies researchers might use. Our objective is to highlight when focus groups may be the best method for accounting information systems researchers and demonstrate how they can be used when they are applicable.     

Consequences of local social norms: A review of the literature in accounting,finance, and corporate governance

We synthesise the empirical archival research on the consequences of local social norms on accounting, finance, and corporate governance outcomes in an international setting. The literature reviewed is premised on the theory that corporations do not make decisions, but managers do, and managers are likely to be influenced by the socioeconomic environment of the region in which they operate and/or by the people with whom they interact. To provide a structure to our review, we identify social capital, religiosity, gambling norms, and corruption culture, as four constructs of local social norms and link these with financial reporting and external auditing, financial, investment, and dividend decisions, capital market consequences and finally, corporate governance and corporate social responsibility behaviour of firms. We highlight some limitations of the existing research and offer some suggestions for future research.     

Corporate social accounting in the United States of America: State of the art and future prospects

In the past 5 years, accounting researchers, management consultants and corporate executives have been attempting to develop operational frameworks for the implementation and institutionalization of corporate social accounting. This has produced a tremendous diversity in the measurement models and reporting frameworks that have been developed. This paper synthesizes the major approaches in the U.S.A. to measurement and reporting of the impact of an organization on society. It also suggests future research needs in this area.     

宏观经济政策与微观企业行为——拓展会计与财务研究新领域

本文首先回顾国际主流会计学术研究近年来遇到的挑战与质疑,然后提出以宏观经济政策与微观企业行为互动为基础的会计与财务研究框架,并以货币政策变动对企业融资、会计选择、经营业绩的影响为例说明这个框架对会计与财务研究可能产生的影响。本文认为结合宏观经济政策与微观企业行为互动作用的研究可能拓展会计与财务研究的新领域。     

Capital markets research in accounting

I review empirical research on the relation between capital markets and financial statements. The principal sources of demand for capital markets research in accounting are fundamental analysis and valuation, tests of market efficiency, and the role of accounting numbers in contracts and the political process. The capital markets research topics of current interest to researchers include tests of market efficiency with respect to accounting information, fundamental analysis, and value relevance of financial reporting. Evidence from research on these topics is likely to be helpful in capital market investment decisions, accounting standard setting, and corporate financial disclosure decisions.     

Toward an Archival Measure of the Likelihood of Auditor–Client Management Negotiation: An Exploration of the Audit Lag Measures Conjecture*

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 domain of experimental and field researchers. Using an audit report lag measure and a measure of abnormal audit report lag lags (the residual based on audit report lag determinants model), we show that a larger lag is associated with higher audit fees after controlling for other known determinants of audit fees. We also show that larger lags are associated with higher levels of discretionary accruals—that is, lower accrual quality. Based on our findings, we suggest that there is support for Salterio's hypothesis that audit report lags and abnormal audit report provide valid archival proxies for the differences in year‐end ACM negotiation likelihood. We suggest that this proxy will allow researchers to study issues related to published accounting numbers in light of whether negotiations are likely to have occurred in addition to providing regulators and others the means to determine what clients of audit firms are more likely to have different types of ACM relationships.     

追寻会计学术灵魂 召唤会计理论良知——为《会计研究》创刊30周年而作

会计研究应具有思想性。目前中国会计研究思想性不够,具体表现为文献回顾工作薄弱、片面追求研究方法和单一风格的研究方式。《会计研究》应尽可能为发表具有思想性的会计研究论文提供方便。当前,会计研究正面临"范式革命"的挑战,信息化对传统会计理论已产生了致命冲击,会计理论界必须正视现实,认真负起责任,充分吸取信息化理论研究的有益成果,更新会计理论范式。     

Using photographs in interpreting cultural and symbolic meaning: A reflection on photographs of the Korean Association for Government Accounting

Building on a sociological tradition of using photographs as a methodology, we suggest that accounting researchers more fully utilize photographs to understand accounting actors’ everyday lives. While most accounting studies have focused on the photographic imagery in published documents, such as corporate annual reports, a few authors found photographs can highlight how physical artefacts can deliver symbolic messages. We explored photographs drawn from the Korean Association for Government Accounting (KAGA) to illustrate how social actors used physical artefacts. To guide our analysis, we relied on Bourdieu’s theorization of how physical artefacts reflect forms of capital. We argue that the use of photographs as a methodology provides a deeper insight into the cultural and social meanings of physical artefacts as a form of language open to multiple interpretations by both the author and the reader.     

A Corporate Social Responsibility Framework for Accounting Research

Over the past two decades, there has been growing interest in corporate social responsibility (CSR) among accounting scholars. As a testament to this growing interest, two review papers on CSR were published last year in accounting journals. Implicitly guiding hypothesis development in CSR studies is the notion of a conflict between shareholders and stakeholders. We define CSR in terms of a win-win situation for shareholders and stakeholders: a CSR framework for strategic business purposes. We provide evidence supporting this outlook for CSR using cases pertaining to specific companies and findings from archival empirical studies. According to our CSR framework, resources allocated for CSR activity also help propel business strategy; as such, it is difficult to isolate CSR inputs and/or outputs due to problems of non-separability and multidimensionality. While measurement is a challenge, our framework nonetheless opens up various promising avenues for future research.     

Accounting conservatism and voluntary corporate governance mechanisms by Australian firms

This study examines the relationship between voluntary adoption of selected corporate governance mechanisms and accounting conservatism for a sample of firms listed on the Australian Securities Exchange (ASX) over the 11‐year period prior to the promulgation of the ASX Corporate Governance Council Good Governance Principles and Best Practice Recommendations in 2003. Using four accounting and market‐based accounting conservatism measures, our results provide evidence of both conditional and unconditional conservatism in accounting reporting for Australian firms. We find that voluntary audit committee formation, increasing board independence and decreasing board size are positively associated with unconditional accounting conservatism and negatively related to the degree of conditional conservatism. Our results support the contention that firms voluntarily adopting perceived best practice corporate governance mechanisms employ unconditional accounting conservatism as a complimentary agency control device and are consistent with the observed negative association between the unconditional and conditional forms of accounting conservatism practice.     

Corporate finance theory: Introduction to special issue

Theoretical research in corporate finance is critical for our understanding of real-world phenomena, for interpreting empirical results, and for deriving policy implications. We discuss the benefits and limitations of research in corporate finance theory and link them to the nine articles in this special issue on “Corporate Finance Theory.” We provide a perspective on the nine articles in this special issue, and outline our perception of how future research may evolve. We also review several themes that emerge out of the articles, which we think deserve more attention from theorists going forward: interactions between financial markets and corporate finance and dynamic models of corporate decisions, such as capital structure and managerial compensation.     

对适合我国上市公司研究的会计——税收差异计量方法探讨

会计——税收差异的计量是从会计——税收差异角度研究盈余质量和从税收监管角度研究税收庇护活动对企业纳税影响的共同难题。借鉴西方国家会计——税收差异的计量方法,结合我国企业所得税的核算和披露制度,本文认为,以财务报告数据为基础的计量方法比较适合我国目前的上市公司研究。     

会计史研究三十年

改革开放30年来我国会计史研究有着长足的发展,取得了一批高水平、为世界认可的研究成果,开展了会计史教育,形成了会计史研究的组织机构。但当前我国尚未形成完整的会计史学,历史研究对现实的促进作用不够明显,会计史研究人员亦较缺乏。我国会计史研究今后将朝着形成科学的会计史学,突出近现代会计史研究的地位和采用现代历史研究方法的方向努力。