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Financial Reporting & Assurance Standards (FRAS) Canada Corner 财务报告与鉴证准则(FRAS)加拿大角
IF 1.7 Q3 Economics, Econometrics and Finance Pub Date : 2022-12-10 DOI: 10.1111/1911-3838.12323
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引用次数: 0
Enhancing Students' Enabling Competencies: Student Perspectives and Recommendations for Educators* 提高学生的能力:学生的观点和对教育工作者的建议
IF 1.7 Q3 Economics, Econometrics and Finance Pub Date : 2022-12-07 DOI: 10.1111/1911-3838.12326
Richard Fontaine, Hanen Khemakhem, Susan Wolcott

Employers continue to express concern that accounting graduates lack the necessary competencies when they enter the workplace. These concerns have been addressed in part by periodic revisions to Chartered Professional Accountants of Canada's (CPA Canada) CPA Competency Map, which is used to define competencies for entry into the profession. The CPA Competency Map has recently been revised to include a new set of enabling competencies (often called generic or soft skills). However, the accounting literature highlights a concern that time and resources spent on the expanding set of enabling competencies could take valuable resources away from teaching technical accounting skills. In addition, the education literature indicates that student motivation plays a key role in learning. If students are motivated to learn enabling competencies, then educational efforts could be more efficient and effective. Conversely, a lack of student motivation could reduce student engagement and learning. To address these concerns, we investigated the student's perspective on the importance of enabling competencies as well as on how and where enabling competencies should be learned. We surveyed 380 students enrolled in the CPA Canada Professional Education Program (PEP). We investigated the three new enabling competencies that are most distinct from the previous set of competencies and that may be the most difficult for accounting educators to teach: adaptability and resilience; creativity and innovation; and active listening. We asked students about the importance of these new enabling competencies for their future careers and whether the competencies should be taught in PEP or in the workplace. Our results indicate that students believe that the new enabling competencies are important and should be learned in both the classroom and the workplace. Moreover, student responses to open-ended questions provide educators with suggestions on how to incorporate enabling competencies into the classroom by blending activities that could simultaneously enhance enabling competencies with technical competencies.

雇主们继续表示担心,会计专业毕业生在进入职场时缺乏必要的能力。加拿大特许专业会计师协会(CPA Canada)的CPA能力图的定期修订部分解决了这些问题,该地图用于定义进入该行业的能力。注册会计师能力图谱最近进行了修订,以包括一组新的使能能力(通常称为通用或软技能)。然而,会计文献强调了一种担忧,即花费在不断扩大的使能能力上的时间和资源可能会占用教授会计技术技能的宝贵资源。此外,教育文献表明,学生的动机在学习中起着关键作用。如果学生被激励去学习能力,那么教育工作可能会更有效率和有效。相反,缺乏学生的动机可能会减少学生的投入和学习。为了解决这些问题,我们调查了学生对使能能力的重要性的看法,以及如何以及在哪里学习使能能力。我们调查了380名注册加拿大注册会计师专业教育项目(PEP)的学生。我们调查了三种新的赋能能力,它们与以前的能力最不同,也可能是会计教育者最难教授的:适应性和弹性;创造和革新;积极倾听。我们向学生询问了这些新的能力对他们未来职业生涯的重要性,以及这些能力是应该在PEP中教授还是在工作场所教授。我们的研究结果表明,学生们认为新的能力是重要的,应该在课堂和工作场所学习。此外,学生对开放式问题的回答为教育工作者提供了关于如何通过混合可以同时增强使能能力和技术能力的活动将使能能力纳入课堂的建议。
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引用次数: 1
Sanders Foods: Planning for Success—An Instructional Case* 桑德斯食品:成功的计划-一个教学案例†
IF 1.7 Q3 Economics, Econometrics and Finance Pub Date : 2022-12-07 DOI: 10.1111/1911-3838.12327
Gary Spraakman, Gajindra Maharaj, Emily Hoang Nguyen

This case describes the second-generation importer Sanders Foods, which requires improved profitability. A new CFO has been hired to improve profits and thereby increase the market value of the firm for a possible future sale. The firm's strategy, although still completely valid, has not been carried out as intended. The board of directors has reaffirmed the firm's strategy. The CFO and CEO have developed a five-year plan to implement the strategy; the plan has been approved by the board. The task for the CFO is to develop a bottom-up budget for next year that accomplishes the first year of the plan. The operational improvements to achieve the existing strategy with the next year's budget will be demanding, which means it will likely need to be frequently updated with forecasts. Students will be tested on their knowledge and skills in implementing a committed budget, complete with a process for forecasts.

本案例描述了第二代进口商桑德斯食品公司,这需要提高盈利能力。公司聘请了一位新的首席财务官来提高利润,从而为未来可能的出售增加公司的市场价值。该公司的战略虽然仍然完全有效,但并没有按预期的那样执行。董事会重申了公司的战略。首席财务官和首席执行官制定了一项实施该战略的五年计划;这个计划已得到董事会的批准。首席财务官的任务是为明年制定一个自下而上的预算,以完成第一年的计划。为了在明年的预算中实现现有战略而进行的业务改进将是苛刻的,这意味着它可能需要经常更新预测。学生们将测试他们在执行承诺预算方面的知识和技能,并完成预测过程。
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引用次数: 0
Public Accounting in China: The Role of Occupational Community within a Globalized Profession* 中国公共会计:全球化职业中职业共同体的作用†
IF 1.7 Q3 Economics, Econometrics and Finance Pub Date : 2022-12-07 DOI: 10.1111/1911-3838.12328
Shelagh Campbell, Yingqi Li, Zhou Zhang, Paul Sinclair

The globalization of the world economy has brought drastic changes to institutions of work and the structures that support them. This paper analyzes the evolving public accounting profession in China. We constructed a unique qualitative data set by conducting two rounds of on-site interviews with public practice accountants in Chinese domestic and international firms in 2015 and 2016. Through narrative analysis of accountants' careers, we find that domestic accountants form a distinct group based on their role in supporting the Chinese accounting profession and the pressures, challenges, and opportunities they face in career choice and work conditions. Our study reveals how the well-known distinctions of language, training, and international experience are further entwined with strong ties to state policy and the “transmission belt” of information flowing between regulatory bodies and workplace institutions. The accounting profession in China shares much in common with the “Western” form of the profession, evidence of the institutional isomorphism documented in the literature on Big 4 firms. Our study highlights additional nuances surrounding regulation and control of the accounting field, notable in domestic firms, which distinguish the Chinese profession within the global field.

世界经济的全球化给工作机构及其支持结构带来了巨大变化。本文分析了中国不断演变的公共会计行业。我们在 2015 年和 2016 年对中国国内和国际事务所的公共执业会计师进行了两轮现场访谈,从而构建了一个独特的定性数据集。通过对会计师职业生涯的叙事分析,我们发现国内会计师形成了一个独特的群体,基于他们在支持中国会计行业中所扮演的角色,以及他们在职业选择和工作条件方面所面临的压力、挑战和机遇。我们的研究揭示了众所周知的语言、培训和国际经验等区别是如何与国家政策以及监管机构和工作场所机构之间的信息 "传输带 "紧密联系在一起的。中国的会计行业与 "西方 "的会计行业有许多共同之处,这也是有关四大会计师事务所的文献中所记载的制度同构现象的证据。我们的研究强调了围绕会计领域监管和控制的其他细微差别,尤其是在国内企业中,这些细微差别使中国的会计行业在全球领域中脱颖而出。
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引用次数: 0
The Structure of Social and Environmental Accounting Research: A Citation-Based Social Network Analysis* 社会与环境会计的结构研究:基于引文的社会网络分析*
IF 1.7 Q3 Economics, Econometrics and Finance Pub Date : 2022-09-22 DOI: 10.1111/1911-3838.12322
Markus Isack, Stéphanie Mittelbach-Hörmanseder, Ewald Aschauer

We investigate the structure and progress of the emergent field of social and environmental accounting (SEA) research by combining social network analysis (SNA) with a systematic literature review based on 461 papers containing 26,872 citations in total. Our approach, which to the best of our knowledge this study is the first to apply, enables us to use research metrics to identify the knowledge database of SEA research and examine how the field has been evolving. We analyze the connections and structure of foundational SEA research spanning the period 1973–2015. In line with previous research, our results reveal network characteristics typical of an emerging field—that is, subgroups without distinguishing content characteristics and low network density. Our additional analyses show that the results remain unchanged until 2021. The state-of-the-art SNA we apply, the knowledge database we identify, and the insights into the SEA field's structure that we provide support the growth of the field.

我们结合社会网络分析(SNA)和基于461篇论文共计26,872次引用的系统文献综述,调查了新兴领域社会与环境会计(SEA)研究的结构和进展。据我们所知,这项研究是第一个应用我们的方法,使我们能够使用研究指标来确定SEA研究的知识库,并检查该领域是如何发展的。我们分析了1973-2015年期间基础SEA研究的联系和结构。与以往的研究一致,我们的研究结果揭示了一个新兴领域的典型网络特征,即不区分内容特征的子群体和低网络密度。我们的进一步分析表明,结果将保持不变,直到2021年。我们应用的最先进的SNA,我们识别的知识数据库,以及我们提供的对SEA领域结构的见解,支持了该领域的发展。
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引用次数: 0
Financial Reporting & Assurance Standards (FRAS) Canada Corner 财务报告与鉴证准则(FRAS)加拿大角
IF 1.7 Q3 Economics, Econometrics and Finance Pub Date : 2022-09-11 DOI: 10.1111/1911-3838.12318
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引用次数: 0
Accrual-Based Earnings Management and Regulation: A Literature Review* 基于权责发生制的盈余管理与监管:文献综述*
IF 1.7 Q3 Economics, Econometrics and Finance Pub Date : 2022-08-23 DOI: 10.1111/1911-3838.12319
Olivier Greusard

This paper reviews how the accounting literature has investigated accrual-based earnings management (AEM) in relation to regulation. After describing the development of accrual-based models to measure earnings management, I provide evidence that the accounting literature has investigated AEM and regulation to answer six types of research questions. First, researchers investigate whether firms manage earnings before a regulatory event to benefit from it or to avoid its negative consequences. Second, they look at whether firms engage in AEM after the implementation of a new regulation to avoid the regulatory costs associated with lack of compliance or to respect regulatory industry ratios. Third, researchers use accruals quality metrics to investigate the change in quality of accounting after a change in regulation. Fourth, they use accruals quality metrics to analyze the impact of differences between regulatory environments. Fifth, researchers exploit Accounting and Auditing Enforcement Releases to clearly identify samples of low-quality firms in order to develop new earnings management models, test the specifications of existing models, or identify new patterns linked to earnings management. Sixth, the accounting literature employs regulation to investigate potential complementarity or substitution effects between accrual-based and real earnings management. I also discuss how the emergence of new technologies such as machine learning, the ongoing debate between single-accrual and aggregate models, regulatory events other than laws, and recent regulations create opportunities for future research into AEM in relation to regulation.

本文回顾了会计文献如何研究基于权责发生制的盈余管理(AEM)与监管的关系。在描述了基于权责发生制的盈余管理衡量模型的发展之后,我提供了证据,证明会计文献已经调查了AEM和监管,以回答六种类型的研究问题。首先,研究人员调查公司在监管事件发生前管理收益是为了从中受益,还是为了避免其负面后果。其次,他们考察公司是否在新法规实施后参与AEM,以避免与缺乏合规相关的监管成本,或尊重监管行业比率。第三,研究人员使用应计质量指标来调查监管变化后会计质量的变化。第四,他们使用应计质量指标来分析监管环境差异的影响。第五,研究人员利用会计和审计强制执行发布来明确识别低质量公司的样本,以开发新的盈余管理模型,测试现有模型的规格,或识别与盈余管理相关的新模式。第六,会计文献利用监管来研究基于权责发生制和真实盈余管理之间潜在的互补或替代效应。我还讨论了新技术的出现,如机器学习、单应计和累计模型之间正在进行的辩论、法律以外的监管事件以及最近的法规,如何为未来与监管相关的AEM研究创造机会。
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引用次数: 1
Corporate Governance in the #MeToo Era: A Compact, In-Class Case* #MeToo时代的公司治理:一个紧凑的课堂案例*
IF 1.7 Q3 Economics, Econometrics and Finance Pub Date : 2022-07-25 DOI: 10.1111/1911-3838.12316
Norman T. Sheehan, Lynne Charbonneau

With the rise of the #MeToo movement, workplace harassment has become an important board issue. Despite this, little has been written on the role that boards, and governance in general, should play in reducing the potential for employee harassment in the workplace. This compact, in-class teaching case, which is based on an actual employee lawsuit in Canada, fills this gap by reviewing the role of the board in addressing employee workplace harassment. The case takeaways focus on the steps boards should take once they receive an employee harassment complaint, the policies and procedures boards must ensure are in place to protect their employees from workplace harassment, and the options available for students if they encounter workplace harassment in their future careers. The case concludes by reviewing best practices for recruiting board members as well as deciding on the future of the organization's president.

随着#MeToo运动的兴起,工作场所骚扰已成为一个重要的董事会问题。尽管如此,关于董事会和总体治理在减少工作场所骚扰员工的可能性方面应该发挥的作用的文章却很少。这个紧凑的课堂教学案例基于加拿大的一起实际员工诉讼,通过回顾董事会在解决员工工作场所骚扰方面的作用,填补了这一空白。该案件的重点是董事会在收到员工骚扰投诉后应采取的步骤,董事会必须确保制定保护员工免受工作场所骚扰的政策和程序,以及如果学生在未来的职业生涯中遇到工作场所骚扰,他们可以采取的选择。该案例最后审查了招聘董事会成员的最佳做法,并决定了该组织总裁的未来。
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引用次数: 0
Political/Policy Uncertainty, Corporate Disclosure, and Information Asymmetry* 政治/政策不确定性、公司信息披露与信息不对称
IF 1.7 Q3 Economics, Econometrics and Finance Pub Date : 2022-07-23 DOI: 10.1111/1911-3838.12317
Lijun (Gillian) Lei, Yan Luo

Political/policy uncertainty causes significant disruption to capital markets around the world. This review synthesizes recent studies on this topic and provides suggestions for future research in this fast-growing area. Specifically, this review focuses on three areas of research: (i) the measurement of political/policy uncertainty, (ii) the impact of political/policy uncertainty on financial analysts' forecasts, and (iii) the impact of political/policy uncertainty on corporate disclosure. We find that political/policy uncertainty affects both corporate disclosures and financial analysts' forecasts and that these effects interact with information asymmetry in capital markets. Furthermore, we find that companies strategically change their disclosure practices during periods of heightened political/policy uncertainty.

政治/政策的不确定性对全球资本市场造成重大干扰。本文综述了近年来关于这一主题的研究,并对这一快速发展的领域的未来研究提出了建议。具体而言,本文主要关注三个研究领域:(i)政治/政策不确定性的测量,(ii)政治/政策不确定性对金融分析师预测的影响,以及(iii)政治/政策不确定性对公司披露的影响。我们发现,政治/政策不确定性既影响公司披露,也影响金融分析师的预测,并且这些影响与资本市场的信息不对称相互作用。此外,我们发现,在政治/政策不确定性加剧的时期,公司会战略性地改变其披露做法。
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引用次数: 2
Making Disciplinary Information about Professional Accountants Available to the Public in Ontario* 向安大略省公众提供专业会计师的纪律信息*
IF 1.7 Q3 Economics, Econometrics and Finance Pub Date : 2022-06-10 DOI: 10.1111/1911-3838.12315
Felix Odartey-Wellington, Leslie Wardley

The literature notes popular perceptions that accounting scandals are on the rise and that the accounting profession has a trust deficit. Following the unification of accounting designations in Canada in 2014, this paper draws on legitimacy theory and the practices of other professional bodies to examine how the accounting profession in Ontario communicates its accountability regime to build public trust and protect the interests of lay clients. It has been suggested that previous accounting disciplinary regimes lacked transparency to communicate member offenses to the public and thus protected members from public scrutiny. This study reveals that the Chartered Professional Accountants of Ontario has evolved its public awareness regime to create easier public access to member disciplinary details, thus engaging both pragmatic and moral legitimacy. However, more needs to be done to ensure consistency with the public interest objectives of maintaining public trust, transparency, and public awareness.

该文献指出,人们普遍认为会计丑闻正在增加,会计行业存在信任赤字。继2014年加拿大会计指定统一后,本文借鉴合法性理论和其他专业团体的实践,研究安大略省会计行业如何沟通其问责制度,以建立公众信任并保护外行客户的利益。有人认为,以前的会计纪律制度缺乏透明度,无法向公众传达成员的违法行为,从而保护成员免受公众监督。这项研究表明,安大略省特许专业会计师协会已经发展了其公众意识制度,以使公众更容易获得会员纪律细节,从而兼顾务实和道德合法性。然而,要确保与维护公众信任、透明度和公众意识的公共利益目标保持一致,还需要做更多的工作。
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引用次数: 2
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Accounting Perspectives
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