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71.
Philip M. J. Reckers Marianne Jennings D. Jordan Lowe Kurt Pany 《European Accounting Review》2013,22(3):625-645
Abstract This paper presents the results of two related studies. In Study One we examine US judges' attitudes toward the public accounting profession and the extent to which those attitudes have changed over three distinct periods of time: (a) early in the decade of the 1990s, (b) late in the decade of the 1990s, but before the Enron and subsequent corporate debacles, and (c) three years after the Enron debacle. We anticipate that attitudes of judges toward the public accounting profession will be relatively stable over time, but nonetheless subject to change if given a substantial stimulus. In Study Two we compare the most current judges' attitudes with those of law students, MBA students and auditors. In total, we find that judges' attitudes are significantly (1) more negative towards the profession in the most recent survey, (2) equivalent to attitudes exhibited by law students and MBA students, and (3) divergent from attitudes of practicing auditors. Conclusions and future research are also discussed. 相似文献
72.
Robin L. Bartlett Marianne A. Ferber Carole A. Green 《Forum for Social Economics》2009,38(2-3):153-172
The percentage of women economics majors has stagnated for decades. This is creating a bottleneck in the pipeline of female economists. The Committee on Economic Education (CEE) of the American Economic Association (AEA) is charged with fostering economic understanding and effective teaching. An examination of its structure, membership and activities over the past 35 years, however, suggests that it has narrowed the scope of economic ideas presented in introductory economics and has not convinced instructors of the benefits of a more active learning environment. The task of engaging students in the search for greater knowledge has largely been left to heterodox “visionaries,” members of the profession who have tried to find ways to make economics courses more interesting and inviting to all students, and especially to under-represented groups. We conclude that the CEE’s membership and structure contribute to the small percentage of the increasingly female undergraduate population who major in economics. 相似文献
73.
Barbara Arel Marianne M Jennings Kurt Pany Philip MJ Reckers 《Journal of Accounting and Public Policy》2012
This research examines differences between judges and jurors in rendering liability judgments in auditor litigation cases. While any number of case contexts would allow us to contrast and compare judges and jurors, we chose one that we believed would also address a second timely issue, auditor reliance or non-reliance upon the work of others. Within the general context of litigation of an alleged audit failure, we manipulated, between-participants, external auditor reliance on the work of others (relied on outsourced work, relied on in-house internal auditors’ work or did not rely). Our results show differences in the liability assessments of judges and jurors. Judges assign more liability to auditors that rely on the work of in-house internal auditors, less liability to auditors that rely on outsourced internal auditors and the least liability to auditors that choose not to rely on the work of internal auditors (but re-perform the work themselves) while jurors assess higher liability regardless of the work done by the auditors. Mediation analyses suggests the differences found in the overall liability assessments of jurors and judges are partially driven by their divergent attitudes towards the public accounting profession with jurors’ unfavorable attitudes leading to them assign liability regardless of the work performed. Further analysis suggests juror insensitivity to our reliance manipulations may reflect a strict liability perspective (consistent with prior work by Charron and Lowe (2008)); while judges consider other factors when making liability assessments. 相似文献
74.
75.
Exchange Rate Expectations,the Forward Exchange Rate Bias and Risk Premia in Target Zones 总被引:1,自引:1,他引:0
Expected rates of depreciation within the target zone for the exchange rates of four Nordic countries during 1979–1989 are estimated. Combining these with expected rates of devaluation estimated by Edin and Vredin (1993) we obtain time-series of the overall expected exchange rate change. We can thus construct time-series of foreign exchange risk premia and expectational errors, following which we decompose the forward exchange rate bias into portions attributable to expectational errors and/or risk premia. The conclusion is that time-varying risk premia appear to be the dominant cause of deviations from uncovered interest parity while the role of expectational errors is less clear. 相似文献
76.
Financial statements should provide the information that users need to make economic decisions. Traditionally it's the auditor who decides what material facts must be presented. Not all preparers agree on what is material, however, and neither do the people who use the financial statements. 相似文献
77.
78.
In this paper we examine the optimal taxation of corporate profits in a multi–period limit pricing model where a dominant firm faces expansion by a competitive fringe. The optimal policy requires tax rates to vary both intertemporally and across firm sizes, and balances the benefit of fringe growth in eroding the market power of the dominant firm and the cost of displacing the dominant firm's output with the higher cost output of the fringe. The results are relevant for assessing the policy of giving preferential tax treatment to small firms, as practised by several OECD countries. JEL Classification: H32, L11
Impôts sur les profits et croissance des entreprises périphériques. Ce texte examine la fiscalité optimale des profits des sociétés dans un modèle de tarification limite à plusieurs périodes quand une entreprise dominante fait face à l'expansion d'entreprises périphériques qui la concurrencent. La politique optimale requiert des taux d'imposition qui varient à la fois dans le temps et selon la taille des entreprises, et cherche un équilibre entre les avantages d'une croissance à la périphérie qui entame le pouvoir de l'entreprise dominante, et le coût d'un déplacement de la production de l'entreprise dominante vers des entreprises périphériques dont les coûts de production sont plus élevés. Les résultats de l'analyse sont pertinents pour l'évaluation des politiques accordant un traitement fiscal préférentiel aux petites entreprises, comme c'est le cas dans plusieurs pays de l'OCDE. 相似文献
Impôts sur les profits et croissance des entreprises périphériques. Ce texte examine la fiscalité optimale des profits des sociétés dans un modèle de tarification limite à plusieurs périodes quand une entreprise dominante fait face à l'expansion d'entreprises périphériques qui la concurrencent. La politique optimale requiert des taux d'imposition qui varient à la fois dans le temps et selon la taille des entreprises, et cherche un équilibre entre les avantages d'une croissance à la périphérie qui entame le pouvoir de l'entreprise dominante, et le coût d'un déplacement de la production de l'entreprise dominante vers des entreprises périphériques dont les coûts de production sont plus élevés. Les résultats de l'analyse sont pertinents pour l'évaluation des politiques accordant un traitement fiscal préférentiel aux petites entreprises, comme c'est le cas dans plusieurs pays de l'OCDE. 相似文献
79.
Marianne M. Jennings Kurt Pany Philip M.J. Reckers 《Advances in accounting, incorporating advances in international accounting》2008,24(2):182-190
This paper reports the results of a study in which fifty-seven sitting United States judges participated in a behavioral experiment to assess the perceived credibility of the financial reporting process and the legal risk auditors bear under conditions where they provide an internal control audit report (vs. no report) under two corporate governance environments. We find that participating judges believe internal control audits provide enhanced assurance that intentional misstatements do not exist and also serve to provide elevated protection to the public, but only under conditions of a strong corporate governance environment beyond current regulatory requirements. We also find that, after being informed of an undetected material fraud, judges who currently have high expectations of the auditing profession find auditors more liable when an internal control audit report has been issued (as compared to when no such report has been issued). 相似文献
80.
Measuring Regional Economic Resilience across Europe: Operationalizing a complex concept 总被引:1,自引:0,他引:1
This paper describes an approach developed to measure regional economic resilience across Europe which is novel in three key dimensions. Firstly, it seeks to date regional downturns as opposed to assuming that all regional economies are affected by economic shocks at the same point in time; secondly, it measures the amplitude and duration of economic downturns and subsequent recoveries; and thirdly, as well as measuring recovery, it measures the resistance of regional economies to economic shocks. The paper applies this methodology to selected European countries to provide an analysis of differential regional responses to several economic shocks since the early 1990s. The paper then reflects upon the utility of this methodology for operationalizing regional economic resilience in cross-comparative studies. 相似文献