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91.
The Effect of Deadline Pressure on Pre‐Negotiation Positions: A Comparison of Auditors and Client Management 下载免费PDF全文
G. Bradley Bennett Richard C. Hatfield Chad Stefaniak 《Contemporary Accounting Research》2015,32(4):1507-1528
This study compares auditors' and chief financial officers' pre‐negotiation judgments and considers the potential differential impact the end of the audit (deadline pressure) has on each party. General negotiation literature suggests that individuals change their behaviors as deadline pressure increases (i.e., when there is less time in which to conduct a negotiation) in order to increase the probability of reaching an agreement. In an audit context, the end‐of‐engagement deadline is often based on regulatory filing deadlines (e.g., SEC filings for public companies), which are not determined by either negotiating party. The audit context is also unique in that there are asymmetric consequences for each party (the auditor and client management) for failing to reach an agreement and different negotiation tactics used by the two parties potentially leading to differing levels of concessions. We predict that auditors, who are in a stronger negotiation position, will generally concede less than client management when determining their pre‐negotiation position and will tend to use more contentious strategies. However, such contentious strategies require time. Thus, we expect, based on negotiation theory, that as deadline pressure increases, auditors' concessionary behavior will be more affected than that of client management. Consistent with expectations, results of our experiment suggest that CFOs concede more than auditors in general; however, auditors are more reactive to deadline pressure and increase concessions when faced with high deadline pressure, while CFOs do not. We also measure planned strategy use and find results to be consistent with theory: when deadline pressure is high, auditors are less likely to use contentious tactics, while CFOs' strategy choices are unaffected by deadline pressure. These results suggest that characteristics of the unique auditor–client negotiation environment, such as deadline pressures, have potentially differential effects on both parties due to the differing negotiation strategies employed by these parties. 相似文献
92.
93.
Rita Kottasz Roger Bennett 《International Journal of Nonprofit & Voluntary Sector Marketing》2006,11(4):303-317
- According to empirical research, the most regular consumers of art are well-to-do, well-educated members of the social elite who, as a socio-demographic group, would not be expected to exhibit ethnocentric tendencies. Yet, curators of arts institutions and art critics have long been concerned that ethnocentrism does exist amongst visitors to museums and art galleries. This paper reports the findings of a study that investigated the ethnocentric tendencies of arts audiences in Hungary (where, allegedly, individuals are more inclined to exhibit ethnocentric bias) and England (where the opposite is said to be true). The research examined whether ethnocentrism significantly impacted upon perceptions of artworks from (i) a visitor's own country, (ii) a culturally similar and (iii) a culturally dissimilar country. Intentions to attend art exhibitions featuring artists from these countries were then explored. The empirical analysis confirmed that individuals who exhibited ethnocentric tendencies did in fact overvalue the quality of artworks from their home country. Moreover, ethnocentrism within the Hungarian (but not the English) sample had a significant impact on intentions to visit particular types of exhibition.
94.
We explore the availability and use of data (primary and secondary) in the field of business ethics research. Specifically,
we examine an international sample of doctoral dissertations since 1998, categorizing research topics, data collection, and
availability of data. Findings suggest that use of only primary data pervades the discipline, despite strong methodological
reasons to augment business ethics research with secondary data. 相似文献
95.
96.
Note on the relative efficiency of a bivariate sign test 总被引:1,自引:0,他引:1
Prof. Dr. B. M. Bennett 《Metrika》1968,13(1):81-85
97.
Professor John Bennett 《Journal of Economics》1990,52(2):159-165
We incorporate endogenous production into Sah's analysis of alternative schemes for distributing a deficit good. The model is interpreted as applying to a socialist economy suffering from repressed inflation. Sah's results are robust to this generalisation provided production is linear. Also, amending Sah's assumptions, we suppose all individuals own equal shares in the means of production. If production is linear, a low-wage worker (particularly defined) prefers goods to be sold at a free-market price to the alternatives of (equal) nonconvertible rationing or a queuing system. Without linearity, the results are less clear-cut.I am grateful to Ben Lockwood and Lynn Mainwaring for helpful discussions, and to anonymous referees for constructive comments. 相似文献
98.
Conclusion By modelling the private sector on the basis of self-employment, rather than the wage employment assumed by Hare (1987), we are able to proceed without making strong restrictions on functional forms. Our main conclusion is that the supply multiplier equationis affected by the inclusion of the private sector. The immediate effect of an increase in state sector goods purchases by the government is that there is an equal reduction in the amount of state sector goods available for the household sector. This is assumed to affect household demand for private sector output and household supply of labour to the private sector (as well as affecting household labour to the state sector, as in the Barro-Grossman model). The change in labour supply to the private sector affects the supply of goods by the private sector. The net result is that an excess demand (or supply) is created for private sector output and so the price of this output rises (or falls). In general, a change in private sector price leads to a change in state sector labour supply and output, a result, which, by definition, does not occur if the private sector is not included in the model. Thus, the supply multiplier in general takes a different value from that found by Barro and Grossman.Given that the rate of change of labour supply to the state sector with respect to the price of the private sector good is negative we obtain the following conclusion. (a) If a marginal decrease in the availability of state output results in an excess supply of private sector output (before price changes), the supply multiplier is not as negative as in the Barro-Grossman model and may even be zero or positive. (b) If, however, an excess demand for private sector output is created, the supply multiplier is actually more negative than in the Barro-Grossman model. Should, instead, the rate of change of labour supply to the state sector with respect to the price of the private sector good be positive these conclusions are reversed, in the sense that the terms excess supply in (a) and excess demand in (b) are interchanged.(The views expressed in this paper should not necessarily be attributed to the Department of Trade and Industry.) We would like to thank an anonymous reference for helpful comments, particularly in pointing out an inconsistency in our treatment of the individual and the aggregate behaviour of households in an earlier version of the paper. 相似文献
99.
Bending accounting rules has become so ingrained in our corporate culture that even ethical business leaders succumb to the temptation to “manage” their earnings in order to meet analysts' demands for smoothly rising results. The author of this article argues that such behavior reflects not a general decline in ethical standards so much as executives' growing sense that accounting itself has become “unhinged from value.” For example, clearly valuable expenditures on R&D, customer acquisition, and employee training are generally expensed immediately against earnings. And reported corporate income is often further reduced by provisions for losses that most companies never expect to incur, by “book” taxes they never expect to pay, and by depreciation charges on assets that are actually increasing in value. At the same time, the opportunity costs associated with employee stock options and the corporate use of equity capital are not reflected in the accountant's measure of profit. To improve the quality of corporate governance and revitalize the public's faith in reported earnings, the author proposes a complete overhaul of GAAP accounting to measure and report economic profit, or EVA. Stated in brief, the author's concept of economic profit begins with an older, but now seldom used, definition of accounting income known as “residual income,” and then proposes a series of additional adjustments to GAAP accounting that are designed to produce a reliable measure of a company's annual, sustainable cash‐generating capacity. Besides expensing the cost of equity capital as well as stock options, the author recommends bringing off‐balance‐sheet items such as pension assets and liabilities back onto the balance sheet, eliminating reserve accounting, capitalizing R&D and other expenditures on intangible assets, and recording economic rather than accounting depreciation. Such changes, by replacing the accountants' current flawed definition of earnings with a comprehensive new statement of value added, could restore investor confidence in financial statements. Even more important, managers would be less likely to pursue their now common practice of boosting earnings by making value‐reducing operating and investment decisions and more likely to use financial reporting not to mislead the market but as an opportunity to communicate relevant, forward‐looking information. 相似文献
100.
Alan Levitan Mahesh Gupta 《International Journal of Intelligent Systems in Accounting, Finance & Management》1996,5(3):129-145
In this paper, we address a cost-drivers optimization (CDO) problem in which two separate but interrelated decisions (i.e. the number of cost drivers needed and which cost drivers to use) are considered. It is desirable to have (1) an optimal selection of cost drivers in order to provide better indication of product costs and (2) an optimal number of cost drivers in order to avoid excessive control costs and to minimize information costs associated with data collection, storage and processing. The objective of the CDO problem is to balance savings in information costs with loss of accuracy. We propose an heuristic procedure based on genetic algorithms as an alternative with the potential to address more generalized objective functions. Genetic algorithms represent an innovative and promising heuristic approach which does produce results superior to published alternatives. The development and implementation of the algorithm is supported with the literature review and comparative analysis. We also comment on the complexity and experimental design issues for addressing large and practical problems. 相似文献