مقالات حسابداری

Discussion of “Cash flow asymmetry: Causes and implications for conditional conservatism research”

jozvekede (311)_001

A B S T R A C T Accounting researchers should not view CHT’s analysis as the solution to our collective problem of being able to measure conditional conservatism. CHT provide evidence about earnings asymmetric timeliness and an accruals-based measure of asymmetric timeliness that is useful for evaluating construct validity. In some cases, CHT’s evidence will translate directly to another ...

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Spreadsheet usage by management accountants: An exploratory study

jozvekede (310)_001

A B S T R A C T Spreadsheets play an important role for managerial accountants. For these practitioners, spreadsheets are necessary tools for traditional responsibilities such as planning, budgeting, forecasting as well as newer decision-making responsibilities. Responsibilities for managerial accounting practitioners have shifted from a transactionbased focus to an emphasis on decision support, planning, and control. Managerial accountants are ...

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Discussion of “Audit committee financial expertise and earnings management: The role of status” by Badolato, Donelson, and Ege (2014)

jozvekede (309)_001

A B S T R A C T Badolato et al. (2014) (BDE) examine the effectiveness of audit committee financial expertise. They find that financial expertise does not deter irregularities unless the audit committee also has high status. I review prior research on financial expertise to place the current study in the literature and for guidance in assessing the paper’s ...

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Linking industry concentration to proprietary costs and disclosure: Challenges and opportunities

jozvekede (308)_001

A B S T R A C T Despite a substantial literature linking industry concentration, proprietary costs and disclosure, existing evidence is mixed. We discuss three challenges to the literature: lack of strong theoretical predictions, difficulty in measuring relevant aspects of industry concentration and difficulty in identifying disclosures that are likely to carry significant proprietary costs. We link each of ...

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Towards an understanding of excel functional skills needed for a career in public accounting: Perceptions from public accountants and accounting students

jozvekede (306)_001

A B S T R A C T Public accounting firms (e.g., Grant Thornton, 2012) are stressing an interest in recruiting accounting students with a proficiency in Excel. The purpose of this study is to investigate which Excel functions are perceived to be important and useful for new hires to understand prior to starting a job in public accounting. We ...

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Thoughts on financial accounting and the banking industry

jozvekede (305)_001

A B S T R A C T I provide big picture comments on the review of the banking literature in accounting by Beatty and Liao (2014). Beatty and Liao (2014) does a service to the accounting field by providing an intelligent, well organized and accessible point of entry to banking research in accounting. I complement Beatty and Liao by ...

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The China puzzle: Opportunities for accounting research

jozvekede (304)_001

A B S T R A C T How can China achieve phenomenal economic growth despite what is considered as “weak” institutions in market-based economies? Xu (2011) provides a framework to understand this puzzle. Specifically, he suggests that China’s institutional framework of Regionally Decentralized Authoritarian regime was likely responsible for the phenomenal economic growth despite what is considered “weak” institutions ...

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Who should teach what? Australian perceptions of the roles of universities and practice in the education of professional accountants

jozvekede (303)_001

A B S T R A C T This paper addresses the respective roles and responsibilities of universities and practitioners in educating professional accountants. The issues are explored by a review of the literature in accounting and other professions regarding the respective roles of universities and employers in the development of both technical and non-technical knowledge and skills of professionals, ...

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The Sarbanes–Oxley act and cross-listed foreign private issuers

jozvekede (302)_001

A B S T R A C T I examine the short- and long-term impact of the 2002 Sarbanes–Oxley Act (SOX) on cross-listed foreign private issuers. Both short- and long-term test results suggest that the costs of SOX compliance significantly exceed its benefits and reduce the net benefits of cross-listings. & 2014 Elsevier B.V. All rights reserved. جهت خرید فایل ...

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