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191.
Dean Neu Jeff Everett Abu Shiraz Rahaman Daniel Martinez 《Accounting, Organizations and Society》2013,38(6-7):505-524
This study examines the nature and role of accounting practices in a network of corruption in an influence-market setting. The study focuses on the Canadian government’s Sponsorship Program (1994–2003), a national unification scheme that saw approximately $50 million diverted into the bank accounts of political parties, program administrators, and their families, friends and business colleagues. Relying on the institutional sociology of Bourdieu, the study demonstrates the precise role of accounting practices in the organization of a corrupt network imbued with a specific telos and certain accounting tasks. The study illustrates how accounting is accomplished and by whom, and it shows how the ‘skillful use’ of accounting practices and social interactions around these practices together enable corruption. In so doing, the study builds on a growing body of work examining criminogenic networks and the contextual, collaborative and systemic uses of accounting in such networks. 相似文献
192.
This paper examines the behavior of the risk premium component of currency forward rates. Analyzing forward rates of one, two and three-month maturity, we find that the power of forward rate as a predictor of future spot rate decreases with the length of contract maturity. Further, we find that the proportion of the variance of the forward premium which is due to the variation of the risk premium is larger than the proportion due to the expected spot rate change for all currencies except for the Canadian dollar. This proportion also increases with the length of maturity. 相似文献
193.
April Knill Kristina Minnick Ali Nejadmalayeri 《Review of Quantitative Finance and Accounting》2012,39(2):241-272
This study examines whether it is ever rational for analysts to post biased estimates and how information asymmetry and analyst experience factor into the decision. Using a construct where analysts wish to minimize their forecasting error, we model forecasted earnings when analysts combine private information with consensus estimates to determine the optimal forecast bias, i.e., the deviation from the consensus. We show that the analyst??s rational bias increases with information asymmetry, but is concavely related with experience. Novice analysts post estimates similar to the consensus but as they become more experienced and develop private information channels, their estimates become biased and deviated from the consensus. Highly seasoned analysts, who have superior analytical skills and valuable relationships, need not post biased forecasts. 相似文献
194.
This article provides a fresh insight into the dynamic nexus between oil prices, the Saudi/US dollar exchange rate, inflation, and output growth rate in Saudi Arabia’ economy, using novel Morlet’ wavelet methods. Specifically, it implements various tools of methodology: the continuous wavelet power spectrum, the cross-wavelet power spectrum, the wavelet coherency, the multiple and the partial wavelet coherence to the annual sample period 1969–2014. Our results unveil that the relationships among the variables evolve through time and frequency. From the time-domain view, we show strong but non-homogenous linkages between the four variables. From the frequency-domain view, we uncover significant wavelet coherences and strong lead-lag relationships. From an economic view, the wavelet analysis shows that Saudi economy is still exposed to several global risk factors, which are mainly related to the oil market volatility, and the pegging of the local currency to the US dollar. Such risk factors strongly and negatively affect the real economic growth, exert more pressure on inflation, and substantially limit the freedom to pursue an independent monetary policy. 相似文献
195.
Despite the great importance attributed to intellectual capital (IC) in the past two decades or so, its measurement and management have remained elusive, mainly because of inappropriate prior models of IC measurement. The purpose of this study is, therefore, to make adjustments to an existing model, the Value Added Intellectual Coefficient (VAIC), and to present an adjusted‐VAIC model to measure IC. We tested our new model on data from 10 emerging and developed world markets and obtained more consistent results than prior studies. Our results indicate a significant positive relationship between IC and its components (human, innovation and physical capitals) and firm performance. Therefore, the adjusted‐VAIC model can be used with confidence to measure IC. Our study has important implications for both academia and industry concerning the measurement of IC. 相似文献
196.
The aim of this study is to explore whether Australian mineral companies operating in high human rights risk countries provide more human rights disclosures than companies operating in low risk countries. A content analysis instrument containing 88 specific human rights performance items derived from a number of international human rights guidelines has been developed to investigate the annual reports, social responsibility reports and corporate websites of the top 50 Australian mineral companies (2010/2011). The findings show that human rights performance disclosures by companies with operations in high human rights risk countries are significantly higher than companies with operations in low risk countries. By disclosing extended human rights performance information, companies operating in high risk countries appear to ease community concerns about human rights violations. The finding is consistent with legitimacy theory, which posits that organisations respond to community concerns in relation to particular social issues. 相似文献
197.
198.
The aim of this study was to evaluate the attitude of Iranian auditors toward balance between auditing and marketing with respect to two important components of audit process such as business environment of auditing and corporate governance. The analysis is based on survey data from 257 respondents. To achieve the research aims, we specified four hypotheses based on social theories. The results of this study show that the auditors having positive attitude toward marketing and those who consider it as significant are able, to a large extent, balance spent time for inherent auditing tasks and marketing activities. In addition, the results show that an increase by a unit for the attitude toward business environment results in 0.489 unit increase in attitude toward balance of time spent on marketing and auditing activities, of which 0.396 is direct impact and 0.093 is indirect impact. 相似文献
199.
Muhammad Shahin Miah 《Journal of Corporate Accounting & Finance》2019,30(2):82-91
The main objective of this study is to investigate the impact of complexity resulting from fair value adoption on audit fees. Using a sample of 9,619 firm‐year observations from the United States, this study finds that auditors charge higher audit fees for firms exposed to higher level of complexity due to fair value adoption. More specifically, this study focuses on research and development expenditure, intangibles, goodwill, and property, plant and equipment to compute the intensity of complexity as these items are heavily affected by the fair value which is subject to management discretion. The results suggest that the greater level of complexity arising from the above sources increase auditors' efforts and risks level, thereby, results in higher audit fees. Further analysis, however, shows that auditors do not charge additional audit fees for complexity arising from goodwill if they have intangibles. It is because of economies of scale by auditors, they design their audit program which covers goodwill audit when they do audit for intangibles. Overall, the results support the proposition that judgmental or discretionary choice available for management increases audit risks, and auditors, to compensate higher risks, charge greater audit fees. 相似文献
200.
Ali Asgary Ali Sadeghi Naini 《International Journal of Intelligent Systems in Accounting, Finance & Management》2011,18(2-3):89-104
Business continuity planning is an important element of business continuity management and is regarded as a fundamental step towards reducing the negative impacts of business disruptions caused by internal and external hazardous events. Many businesses are not prepared for such events, and very few studies have tried to examine and model the factors that contribute to business continuity management planning by various companies. In this paper we propose and develop a feed‐forward neural network for modelling businesses continuity planning by businesses based on a dataset of 283 businesses operating in the Greater Toronto Area in Ontario, Canada. The fully connected neural network applied was trained on 65 % of the dataset records using different subsets of input variables. In order to preserve the generalization ability of the trained network, 15 % of the dataset records were used as a validation set for early stopping during the network's training process. Prediction capability of the trained networks was evaluated on 20 % and never‐seen records of the dataset. The classification ability of the networks was then analysed using receiver operating characteristic and detection error trade‐off curves, where the results obtained were promising. The equal error rate for the best models was 12 %, which reflects a very good accuracy of these models in predicting the existence of business continuity planning for a generic company. Copyright © 2011 John Wiley & Sons, Ltd. 相似文献