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991.
TIMOTHY B. BELL MONIKA CAUSHOLLI W. ROBERT KNECHEL 《Journal of Accounting Research》2015,53(3):461-509
We use data from internal assessments of audit quality in a Big 4 firm to investigate the impact of audit firm tenure and auditor‐provided non‐audit services (NAS) on audit quality. We find that first‐year audits receive lower assessments of audit quality and that quality improves shortly thereafter and then declines as tenure becomes very long. Partitioning our sample between SEC registrants and private clients, we find that the decline in audit quality in the long tenure range is attributable to audits of private clients. For audits of SEC registrants, the probability of a high quality audit reaches its maximum with very long tenure. We also find that audit fees are discounted for first‐year audits but auditor effort is higher than in subsequent years. We find no association, on average, between total NAS fees and audit quality in the full sample but observe that total NAS fees are positively associated with quality for SEC registrants and negatively associated with quality for privately held clients. Our findings are important for regulatory policies related to audit firm tenure and auditor‐provided NAS. 相似文献
992.
W. BROOKE ELLIOTT JESSEN L. HOBSON BRIAN J. WHITE 《Journal of Accounting Research》2015,53(3):555-592
An enduring issue in financial reporting is whether and how salient summary measures of firm performance (“earnings metrics”) affect market price efficiency. In laboratory markets, we test the effects of salient earnings metrics, which vary in how they combine persistent and transitory elements, on investor information search, beliefs about value, offers to trade, and market price efficiency. We find that including transitory elements in salient earnings metrics causes traders to search unnecessarily for further information about these elements and to overestimate their effect on fundamental value relative to a rational benchmark. In contrast, separately displaying persistent elements in earnings increases the accuracy of traders’ value estimates. Prices generally reflect traders’ beliefs about value, and prices are most efficient when transitory elements are excluded from earnings metrics entirely. Our study contributes to research on salience effects in financial reporting by showing that including transitory elements in salient earnings metrics causes inefficient information search and biased beliefs about value that can aggregate to affect market prices. We also contribute to research in experimental markets by showing that redundant disclosure is not always beneficial; redundant disclosure of transitory earnings elements, in particular, appears to have negative consequences for investor behavior and market efficiency. 相似文献
993.
Traditional risk factor models indicate that hedge funds capture pre‐fee alphas of 6% to 10% per annum over the period from 1996 to 2012. At the same time, the hedge fund return series is not reliably distinguishable from the returns of mechanical S&P 500 put‐writing strategies. We show that the high excess returns to hedge funds and put‐writing are consistent with an equilibrium in which a small subset of investors specialize in bearing downside market risks. Required rates of return in such an equilibrium can dramatically exceed those suggested by traditional models, affecting inference about the attractiveness of these investments. 相似文献
994.
Robert W. Faff 《Accounting & Finance》2015,55(2):311-336
In this article, I propose a simple new research tool – a template designed for pitching research. The two‐page pitching template begins with four ‘preliminaries’: working title, research question, key papers and motivation. Following this is the core of the template based on a ‘3‐2‐1 countdown’, namely THREE elements – idea, data and tools; TWO questions – What's new? and So what?; and ONE bottom line – contribution. The template ends with ‘other’ considerations. Finance and accounting examples are given to illustrate application of the template. 相似文献
995.
Ziad Swaidan Scott J. Vitell Gregory M. Rose Faye W. Gilbert 《Journal of Business Ethics》2006,64(1):1-16
This study examines the role of acculturation in shaping consumers’ views of ethics. Specifically, it examines the relationships
between the desire to keep one’s original culture, the desire to adopt the host culture, and the four dimensions of the Muncy
and Vitell (Journal of Business Research Ethics 24(4), 297, 1992) consumer ethics scale. Using two separate immigrant populations – one of former Middle-Eastern residents now
living in the U.S. and the other of Asian immigrants in the U.S. – results indicate that those who want to keep their original
culture are less tolerant of unethical consumer activities, while those who are more willing to adopt the host culture are more tolerant of these same consumer activities. Furthermore, the immigrants in both studies who are more tolerant of unethical consumer activities are those who are generally somewhat younger and with less formal education. The
relationship between gender and consumer ethics was not significant. 相似文献
996.
Larsen Gretchen Lawson Robert W. Fischer Wolfgang Chr. 《Journal of Consumer Policy》2002,25(2):233-256
Recent changes in many areas of Government policy as well as changes in the private sector have had major impacts on the provision of services in rural areas of New Zealand. This report describes the results of a New Zealand survey of 795 rural consumers. The results emphasise how the problems perceived as most important to people in rural areas are essentially linked to fundamental services such as housing, water, communications, and transport. Though this element of basic needs is covered in the consumer policy literature it is not a feature that tends to be emphasised. The survey also gauges some aspects of rural consumers' knowledge of their entitlements under New Zealand consumer law and their familiarity with, and use of, consumer advisory and support services. 相似文献
997.
Recent research indicates that attributes vary along multiple dimensions with implications for how trade-offs are resolved during choice. We present an exploratory study of the dimensionality underlying naïve subjects ratings of attributes on the characteristics commonly discussed in the literature on tradeoff resolution and decision difficulty. Factor analysis of attribute characteristic assessments indicates that subjects view decision attributes in a multi-dimensional fashion, including an importance/loss aversion dimension, an emotional potential/protection from tradeoffs dimension, and a cognitive difficulty dimension. These results suggest that a one-dimensional measure of attribute characteristics, such as a standard attribute importance rating, may obscure some factors determining individual responses to attributes during decision processing. However, the results also suggest that developing a relatively succinct set of scales in order to characterize the dimensions along with subjects response to attributes is a viable goal for future research. 相似文献
998.
This study assessed the perceived importance of various social issues and the effect that teaching methods have on business students' perceptions of those issues. Subjects in the test group were shown an educational video that explained how some social issues are reported inaccurately with extensive coverage, or sensationalized in the media, resulting in a moral panic. Other issues are not covered as extensively, but may have a more significant impact on business, society and the subject. The importance of five social issues was rated by students who had completed a course that covered business ethics and social responsibility content and those who had not taken the course yet.Results indicated that business ethics and social responsibility course content had no effect on perceived importance of social issues, but that viewing the video did. Subjects who viewed the educational video on social issues in the news media rated those issues receiving extensive coverage as lower in importance than those subjects who did not view the video. Also, subjects who viewed the educational video rated those issues not receiving extensive coverage as higher in importance than those subjects who did not view the video. Implications for business ethics and social responsibility educators are discussed. 相似文献
999.
This research study employs a time-series methodology in an effort to assess the impact of 21 consumer boycott announcements upon the wealth of stockholders of target firms. A major finding of the study was that consumer boycott announcements were followed by statistically significant decreases in stock prices for the target firms. In addition, the overall market value of the target firms dropped by an average of more than $120 million over the two-month post-announcement period. A series of multiple regression analyses employing dummy variables representing identifiable boycott attributes failed to identify any significant relationships between the level of equity damage inflicted upon the boycott targets and the selected variables. Policy implications of the research findings are drawn for corporate managers as well as boycott leaders. 相似文献
1000.
This research applies the impression management theory of exemplification in an accounting study by identifying and measuring
differences in both auditor and public perceptions of exemplary behaviors. The auditors were divided into two groups, one
of which reported self-perceptions (A-S) while the other group reported their perceptions of a typical auditor (A-O). There
were two separate public groups, which gave their perceptions of a typical auditor and were divided based on their levels
of accounting sophistication. The more sophisticated public group was comprised of bank loan officers (LO) while the less
sophisticated public group consisted of investment club members (IC). Comparisons were made on 30 behaviors contained in the
AICPA Code of Professional Conduct, which served as the basis for the research instrument. Profile analysis, a special form of MANOVA technique, was used to
analyze the results. A-S perceptions were the highest of the four treatment levels and were significantly higher (i.e., more
exemplary) than the perceptions of both the A-O and LO groups. The more sophisticated user group (LO) provided the lowest
perceptions of the four treatment levels. For at least four of the six measures, the LO treatment group perceived the typical
auditor to be less exemplary than both the IC and A-O treatments. There were no differences in perceptions between the A-O
group and IC. Additional analysis revealed that auditors overrated the degree to which the public relied on financial statements.
However, both public groups reported a reasonably high level of reliance on financial statements when making decisions.
Philip A. Brown is an Associate Professor and Directtor of the Accounting Program at Harding University in Searcy, Arkansas.
He has a bachelor's degree from Harding University, an MBA from West Virginia University and a Ph.D. from the University of
Mississippi. His research interests are in accounting ethics and in accounting education. He has published in Advances in Accounting, The Journal of Accounting and Finance Research, and others. He is a CPA in the State of Arkansas.
Morris H. Stocks serves as the Dean of the Patterson School of Accountancy at the Universtiy of Mississippi. He received his
undergraduate degree in accounting from Trevecca Nazarene University, his Masters degree from Middle Tennessee State University
and his Ph.D. from the University of South Carolina. He is a Certified Public Accountant in the State of Mississippi. He is
a behavioral accounting researcher and has published in Accounting, Organizations and Society, Accounting Horizons, Behavioural Research in Accounting, Decision Sciences Journal,
Advances in Accounting, Advances in Accounting Information Systems, Advances in Behavioral Accounting Research, Accounting,
Auditing and Accountability Journal, Advances in Taxation and others.
W. Mark Wilder is KPMG Lecturer and Associate Professor of Accountancy at The University of Mississippi. His educational background
includes a bachelor's degree in mathematics from The University of Alabama, an MBA from the University of South Alabama, and
a Ph.D. in Accounting from Florida State University. He is a CPA in the State of Mississippi. Mark has published in Accounting Horizons, Advances in Taxation, the Journal of Applied Corporate Finance, the Journal of Computer and Information
Systems, the CPA Journal, and others. In the past 2 years he has received several awards, including the top two campus-wide faculty awards at Ole
Miss and also the MSCPA Outstanding Educator Award. In 2004 he was inducted into the Alabama Tennis Hall of Fame. 相似文献