Andrew C. Stuart, Tracey J. Riley, Christine J. Nolder
This study investigates the efficacy of two strategies, active self-concept priming and message framing, designed to encourage standard-compliant behavior. We prime 82 bicultural U.S. taxpayers from a collectivist culture through informational videos to activate either an individualist or collectivist self-concept. The message is framed to match (versus not match) the primed self-concept. Results reveal an ordinal interaction where participants primed with a collectivist self-concept have higher tax compliance than those primed with an individualist self-concept, and the highest compliance occurs when the message has a relational focus (i.e., collectivist prime match) compared to a self-focus (i.e., individualist prime match). Supplemental analysis suggests that raising the salience of the collectivist-self over the individualist-self indirectly affects taxpayers’ intentions to comply through the mediator of taxpayers’ attitudes. The findings highlight the potential of behavioral priming as a low-cost strategy for boosting tax revenues that fund services that benefit the public interest at large. Data Availability: Data are available from the authors upon request.
{"title":"Self-Concept Priming and Message Framing As Strategies for Improving Individuals’ Compliance: A Case Study of Bicultural Taxpayers’ Tip Reporting","authors":"Andrew C. Stuart, Tracey J. Riley, Christine J. Nolder","doi":"10.2308/api-2023-026","DOIUrl":"https://doi.org/10.2308/api-2023-026","url":null,"abstract":"\u0000 This study investigates the efficacy of two strategies, active self-concept priming and message framing, designed to encourage standard-compliant behavior. We prime 82 bicultural U.S. taxpayers from a collectivist culture through informational videos to activate either an individualist or collectivist self-concept. The message is framed to match (versus not match) the primed self-concept. Results reveal an ordinal interaction where participants primed with a collectivist self-concept have higher tax compliance than those primed with an individualist self-concept, and the highest compliance occurs when the message has a relational focus (i.e., collectivist prime match) compared to a self-focus (i.e., individualist prime match). Supplemental analysis suggests that raising the salience of the collectivist-self over the individualist-self indirectly affects taxpayers’ intentions to comply through the mediator of taxpayers’ attitudes. The findings highlight the potential of behavioral priming as a low-cost strategy for boosting tax revenues that fund services that benefit the public interest at large.\u0000 Data Availability: Data are available from the authors upon request.","PeriodicalId":38883,"journal":{"name":"Accounting and the Public Interest","volume":"34 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141030956","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-11-10DOI: 10.2308/1530-9320-23.1.e
{"title":"Editorial Policy","authors":"","doi":"10.2308/1530-9320-23.1.e","DOIUrl":"https://doi.org/10.2308/1530-9320-23.1.e","url":null,"abstract":"","PeriodicalId":38883,"journal":{"name":"Accounting and the Public Interest","volume":" 24","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135190952","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Views Icon Views Article contents Figures & tables Video Audio Supplementary Data Peer Review Share Icon Share Facebook Twitter LinkedIn Email Tools Icon Tools Get Permissions Search Site Cite View This Citation Add to Citation Manager Citation Krista Fiolleau, Linda Thorne; The Impact of the Global Pandemic on Ethics, Professionalism, and Judgment in Accounting and Financial Reporting. Accounting and the Public Interest 1 December 2023; 23 (1): 174–176. https://doi.org/10.2308/API-2023-009 Download citation file: Ris (Zotero) Reference Manager EasyBib Bookends Mendeley Papers EndNote RefWorks BibTex toolbar search Search Dropdown Menu toolbar search search input Search input auto suggest filter your search All ContentAccounting and the Public Interest Search Advanced Search
{"title":"The Impact of the Global Pandemic on Ethics, Professionalism, and Judgment in Accounting and Financial Reporting","authors":"Krista Fiolleau, Linda Thorne","doi":"10.2308/api-2023-009","DOIUrl":"https://doi.org/10.2308/api-2023-009","url":null,"abstract":"Views Icon Views Article contents Figures & tables Video Audio Supplementary Data Peer Review Share Icon Share Facebook Twitter LinkedIn Email Tools Icon Tools Get Permissions Search Site Cite View This Citation Add to Citation Manager Citation Krista Fiolleau, Linda Thorne; The Impact of the Global Pandemic on Ethics, Professionalism, and Judgment in Accounting and Financial Reporting. Accounting and the Public Interest 1 December 2023; 23 (1): 174–176. https://doi.org/10.2308/API-2023-009 Download citation file: Ris (Zotero) Reference Manager EasyBib Bookends Mendeley Papers EndNote RefWorks BibTex toolbar search Search Dropdown Menu toolbar search search input Search input auto suggest filter your search All ContentAccounting and the Public Interest Search Advanced Search","PeriodicalId":38883,"journal":{"name":"Accounting and the Public Interest","volume":" 23","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135190953","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Corey A. Evans, Brooke Beyer, Terry W. Mason, Ashley N. West
ABSTRACT Prior literature has become increasingly inconsistent as to the impact of data breaches, in part because researchers have not settled on an appropriate identifier for breach severity. The goal of our study is to develop a breach severity measure and validate the new measure by investigating the relation between breach severity and debt market responses. Using the new measure, we find severe data breaches are positively associated with the cost of debt, the size of new debt facilities, the total number of new debt facilities issued, and the average number of lenders included in the new facilities. We also provide evidence that financially constrained firms are more likely to be adversely affected by a severe data breach. Collectively, the results suggest our new breach severity measure is an effective measure of data breach severity. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: G32; M41.
{"title":"Data Breach Severity and Debt Market Responses","authors":"Corey A. Evans, Brooke Beyer, Terry W. Mason, Ashley N. West","doi":"10.2308/api-2023-003","DOIUrl":"https://doi.org/10.2308/api-2023-003","url":null,"abstract":"ABSTRACT Prior literature has become increasingly inconsistent as to the impact of data breaches, in part because researchers have not settled on an appropriate identifier for breach severity. The goal of our study is to develop a breach severity measure and validate the new measure by investigating the relation between breach severity and debt market responses. Using the new measure, we find severe data breaches are positively associated with the cost of debt, the size of new debt facilities, the total number of new debt facilities issued, and the average number of lenders included in the new facilities. We also provide evidence that financially constrained firms are more likely to be adversely affected by a severe data breach. Collectively, the results suggest our new breach severity measure is an effective measure of data breach severity. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: G32; M41.","PeriodicalId":38883,"journal":{"name":"Accounting and the Public Interest","volume":" 91","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135191357","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-11-10DOI: 10.2308/1530-9320-23.1.i
{"title":"Covers and Front Matter","authors":"","doi":"10.2308/1530-9320-23.1.i","DOIUrl":"https://doi.org/10.2308/1530-9320-23.1.i","url":null,"abstract":"","PeriodicalId":38883,"journal":{"name":"Accounting and the Public Interest","volume":" 88","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135191358","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Changes in public sector management systems have resulted in public sector organizations adopting business models similar to private corporations. Using two experiments that vary in the service quality provided to public sector constituents, this study examines how different incentive schemes impact public sector employees’ decision-making. We find that performance-based incentive schemes in the public sector increase employees’ self-interest and lead them to focus more on maximizing their personal wealth (which is aligned with organizational economic efficiency) at the expense of service quality to public sector constituents (i.e., public interest). However, we also find that employees’ decisions are more focused on service quality and less on wealth maximization when their decisions may negatively impact public sector constituents. Overall, we find that employees who receive fixed compensation are more likely to consider how their decisions impact public service quality and are less likely to focus on personal wealth maximization. JEL Classifications: H11; L33; M21; M41.
{"title":"Self-Interest or Public Interest: The Role of Incentive Schemes in Public Sector Employees’ Decisions","authors":"Kazeem O. Akinyele, Kristina C. Demek, Yu Tian","doi":"10.2308/api-2021-010","DOIUrl":"https://doi.org/10.2308/api-2021-010","url":null,"abstract":"Changes in public sector management systems have resulted in public sector organizations adopting business models similar to private corporations. Using two experiments that vary in the service quality provided to public sector constituents, this study examines how different incentive schemes impact public sector employees’ decision-making. We find that performance-based incentive schemes in the public sector increase employees’ self-interest and lead them to focus more on maximizing their personal wealth (which is aligned with organizational economic efficiency) at the expense of service quality to public sector constituents (i.e., public interest). However, we also find that employees’ decisions are more focused on service quality and less on wealth maximization when their decisions may negatively impact public sector constituents. Overall, we find that employees who receive fixed compensation are more likely to consider how their decisions impact public service quality and are less likely to focus on personal wealth maximization. JEL Classifications: H11; L33; M21; M41.","PeriodicalId":38883,"journal":{"name":"Accounting and the Public Interest","volume":"31 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139330564","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Boulianne, Lecompte, and Fortin (2023) investigate how audit firms, auditing regulators, and the accounting profession publicly acknowledge ethics in technology before and during the early stages of the pandemic. In this discussion, I situate the paper in a broader context and then evaluate elements of the investigation to better understand its contribution. Areas of future research are suggested to further our understanding of the intersection of accounting, ethics, technology, and the pandemic.
{"title":"Technology, Ethics, and the Pandemic: Responses from Key Accounting Actors","authors":"Regan N. Schmidt","doi":"10.2308/api-2023-010","DOIUrl":"https://doi.org/10.2308/api-2023-010","url":null,"abstract":"\u0000 Boulianne, Lecompte, and Fortin (2023) investigate how audit firms, auditing regulators, and the accounting profession publicly acknowledge ethics in technology before and during the early stages of the pandemic. In this discussion, I situate the paper in a broader context and then evaluate elements of the investigation to better understand its contribution. Areas of future research are suggested to further our understanding of the intersection of accounting, ethics, technology, and the pandemic.","PeriodicalId":38883,"journal":{"name":"Accounting and the Public Interest","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45548214","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In this discussion of “The Inherent Conflict Between Progressive Tax Rates and Income Inequality: Lessons from COVID-19 Restrictions” by Nathan C. Goldman, Stephen J. Lusch, and Gil Sadka, I first provide context in which to better understand the article’s findings and contribution. I then discuss endogeneity and the generalizability of the article’s findings. I conclude with suggestions for future research. Data Availability: Data are available from the public sources cited in the text.
{"title":"Discussant Comment on “The Inherent Conflict between Progressive Tax Rates and Income Inequality: Lessons from COVID-19 Restrictions”","authors":"J. R. Adams","doi":"10.2308/api-2023-011","DOIUrl":"https://doi.org/10.2308/api-2023-011","url":null,"abstract":"\u0000 In this discussion of “The Inherent Conflict Between Progressive Tax Rates and Income Inequality: Lessons from COVID-19 Restrictions” by Nathan C. Goldman, Stephen J. Lusch, and Gil Sadka, I first provide context in which to better understand the article’s findings and contribution. I then discuss endogeneity and the generalizability of the article’s findings. I conclude with suggestions for future research.\u0000 Data Availability: Data are available from the public sources cited in the text.","PeriodicalId":38883,"journal":{"name":"Accounting and the Public Interest","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49466258","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
We employ China’s mandatory corporate social responsibility (CSR) reporting requirement as a natural experiment to evaluate firm-level responses to a Chinese rule that required public firms to issue CSR reports beginning in 2009. Our difference-in-differences analyses of firm-level data indicate that firms required to issue CSR reports decreased overall pollution levels after the mandate. Conventional wisdom (the “Traditional View”) argues that pollution reductions cannot be achieved without profit sacrifice. Conversely, under the Porter Hypothesis, non-prescriptive regulations can stimulate innovations that improve process efficiency and lead to both pollution reductions and improved long-term shareholder returns. Our results reveal evidence of reduced asset returns among firms required to issue CSR reports after 2008, consistent with both hypotheses. However, consistent with the Porter Hypothesis and not the Traditional View, positive three-day stock returns surrounding the release of CSR report information suggest that shareholders favorably view the overall long-term effects of required CSR reports.
{"title":"Firm Responses to Nonprescriptive Pollution Regulation: Evidence from China’s Corporate Social Responsibility Reporting Mandate","authors":"J. Gramlich, Li Huang","doi":"10.2308/api-2021-011","DOIUrl":"https://doi.org/10.2308/api-2021-011","url":null,"abstract":"\u0000 We employ China’s mandatory corporate social responsibility (CSR) reporting requirement as a natural experiment to evaluate firm-level responses to a Chinese rule that required public firms to issue CSR reports beginning in 2009. Our difference-in-differences analyses of firm-level data indicate that firms required to issue CSR reports decreased overall pollution levels after the mandate. Conventional wisdom (the “Traditional View”) argues that pollution reductions cannot be achieved without profit sacrifice. Conversely, under the Porter Hypothesis, non-prescriptive regulations can stimulate innovations that improve process efficiency and lead to both pollution reductions and improved long-term shareholder returns. Our results reveal evidence of reduced asset returns among firms required to issue CSR reports after 2008, consistent with both hypotheses. However, consistent with the Porter Hypothesis and not the Traditional View, positive three-day stock returns surrounding the release of CSR report information suggest that shareholders favorably view the overall long-term effects of required CSR reports.","PeriodicalId":38883,"journal":{"name":"Accounting and the Public Interest","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43990557","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
A pandemic is an exceptional context involving radical disruptions for organizations and society. Ethical considerations evolve among individuals and organizations, and the way technology is used is an important factor in this evolution. We explore how key actors in the accounting space—namely, the Big 4 firms, the professional accounting associations, and the audit regulators—responded to the conjunction of the pandemic, ethics, and technology. We contextualize our documentation analysis referring to the ETHOs framework, which integrates ethics and technology. Findings suggest that ethics and technology are significant for the professional accounting associations and the audit regulators during the pandemic. In contrast, the Big 4 appear to overlook this importance, focusing instead on gains to be obtained from technology, applying a commercial logic above a professional logic. Our study underscores the importance of considering ethics in the future design and utilization of technology to maintain trust in the accounting profession. Data Availability: Data are available from the public sources cites in the text.
{"title":"Technology, Ethics, and the Pandemic: Responses from Key Accounting Actors","authors":"E. Boulianne, Annie Lecompte, Mélissa Fortin","doi":"10.2308/api-2022-009","DOIUrl":"https://doi.org/10.2308/api-2022-009","url":null,"abstract":"\u0000 A pandemic is an exceptional context involving radical disruptions for organizations and society. Ethical considerations evolve among individuals and organizations, and the way technology is used is an important factor in this evolution. We explore how key actors in the accounting space—namely, the Big 4 firms, the professional accounting associations, and the audit regulators—responded to the conjunction of the pandemic, ethics, and technology. We contextualize our documentation analysis referring to the ETHOs framework, which integrates ethics and technology. Findings suggest that ethics and technology are significant for the professional accounting associations and the audit regulators during the pandemic. In contrast, the Big 4 appear to overlook this importance, focusing instead on gains to be obtained from technology, applying a commercial logic above a professional logic. Our study underscores the importance of considering ethics in the future design and utilization of technology to maintain trust in the accounting profession.\u0000 Data Availability: Data are available from the public sources cites in the text.","PeriodicalId":38883,"journal":{"name":"Accounting and the Public Interest","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44177208","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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