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Ontological basis of the creative accounting phenomenon as a financial misstatement 作为财务错报的创造性会计现象的本体论基础
Q3 BUSINESS, FINANCE Pub Date : 2024-02-17 DOI: 10.1108/jal-11-2023-0196
Mehdi Kallantary, Hassan Valiyan, Mohammadreza Abdoli, Maryam Shahri
PurposeThis article aims to contribute to the accounting knowledge literature by presenting the framework of creative accounting factors and evaluating their identified factors through an argumentation-based total interpretive structural modeling (TISM) approach.Design/methodology/approachThis study adopted mixed, inductive and deductive approaches to develop an integrated framework, validate its practicability and verify its effectiveness in selected manufacturing firms listed on the Tehran Stock Exchange (TSE), respectively. In developing the framework and implementation procedure, the study employed an exploratory data collection (qualitative) approach to review the phenomenon of creative accounting factors. Then, in this study’s second phase, TISM is used to develop the framework of creative accounting design. This study used two types of theoretical sampling in the qualitative part, including theoretical and snowball sampling. Also, the participants in the TISM process in this study were specialized analysts of the TSE.FindingsBased on the mixed method of this study, the result in the qualitative part provides the creative accounting framework of the existence of three categories. There are 6 components and 35 themes during 12 interviews. In the quantitative section, it was determined that two factors, namely the type of ownership firms and intrinsic objectivity, are the most effective drivers for the formation of creative accounting in TSE firms.Originality/valueSo far, it is rare to find preceding studies that have proposed, validated and practically tested an integrated creative accounting framework within the context of financial markets. Thus, the authors understand that this is the very first research focused on the development of a framework for capital market companies to continuously be competitive and could help financial decision-makers, practitioners and academicians in their perception of knowing more about the financial functions of firms.
本文旨在通过基于论证的全面解释性结构建模(TISM)方法,提出创造性会计因素框架并评估其确定的因素,从而为会计知识文献做出贡献。本研究采用混合、归纳和演绎方法,分别在德黑兰证券交易所(TSE)上市的选定制造企业中制定综合框架、验证其实用性并验证其有效性。在制定框架和实施程序时,本研究采用了探索性数据收集(定性)方法来审查创造性会计因素现象。然后,在本研究的第二阶段,使用 TISM 来制定创造性会计设计框架。本研究在定性部分使用了两种理论抽样,包括理论抽样和滚雪球抽样。研究结果基于本研究的混合方法,定性部分的结果提供了存在三个类别的创意会计框架。在 12 次访谈中,共有 6 个组成部分和 35 个主题。在定量部分,确定了两个因素,即所有权公司类型和内在客观性,是东证公司形成创造性会计的最有效驱动因素。原创性/价值迄今为止,很少有研究在金融市场背景下提出、验证和实际检验综合创造性会计框架。因此,作者认为,这是第一项专注于为资本市场公司持续提高竞争力而制定框架的研究,有助于财务决策者、从业人员和学术界人士进一步了解公司的财务职能。
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引用次数: 0
The valuation and determinants of franking account balances 法兰克账户余额的估值和决定因素
Q3 BUSINESS, FINANCE Pub Date : 2024-01-10 DOI: 10.1108/jal-07-2023-0124
Lin Han, Hansi Hu, Terry Walter
PurposeAre franking credit balances priced? This paper aims to investigate the valuation of franking credit balances via a determinant analysis and value relevance analysis.Design/methodology/approachThe determinant analysis examines the factors that contribute to the increasing cumulative level of franking credit balances. Value relevance studies explore whether franking credit balances are priced in the market.FindingsThe results provide strong evidence of a size effect that the level of franking credit balances increases with firm size and weak evidence of an international focus effect that the level of franking credit balances increases with international ownership. They also find an individual dividend clientele effect that the level of franking credit balances decreases with individual ownership. They find significant evidence that franking credit balances are priced in the market. One dollar of franking credit is worth 1.4 dollars in firm value. That franking balances are capitalized at more than their face value suggests that franking credits signal firms' future dividend policy. They also find that the market valuation of franking balances increases with firm size but decreases with international focus.Originality/valueThis study provides direct evidence that franking credit balances are capitalized into equity prices. In the determinant analysis, this paper improves Heaney's (2009) model by using the percentage of international ownership as the proxy of international focus, thus addressing the limitation of his measure. In the value relevance tests, the study uses a modified model that includes log-transformation to reduce the skewness of variables based on Tanza's (2014) value relevance model. Moreover, the study suggests that the market valuation of franking credit balances increases with firm size, which contradicts Heaney's (2009) findings.
本文旨在通过决定因素分析和价值相关性分析来研究 "信用证余额 "的估值问题。本文旨在通过决定因素分析和价值相关性分析来研究信用证余额的估值问题。设计/方法/途径决定因素分析研究了导致信用证余额累积水平不断上升的因素。研究结果结果提供了有力的规模效应证据,即随着公司规模的扩大,信用额度水平也随之提高;提供了微弱的国际焦点效应证据,即随着国际所有权的扩大,信用额度水平也随之提高。他们还发现了个人股息客户效应,即随着个人所有权的增加,信用额度水平会降低。他们发现,有重要证据表明,市场上对信用额度余额进行了定价。1 美元的信用额度相当于 1.4 美元的公司价值。信用额度余额的资本化高于其面值表明,信用额度是公司未来股利政策的信号。他们还发现,随着公司规模的扩大,信用额度余额的市场估值也随之增加,但随着公司的国际化程度提高,市场估值则会降低。在决定因素分析中,本文改进了 Heaney(2009 年)的模型,使用国际所有权比例作为国际关注度的代表,从而解决了其衡量标准的局限性。在价值相关性检验中,本研究根据 Tanza(2014 年)的价值相关性模型,使用了一个包含对数变换的修正模型,以减少变量的偏斜性。此外,研究表明,市场对印花税信用余额的估值随着公司规模的扩大而增加,这与 Heaney(2009 年)的研究结果相矛盾。
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引用次数: 0
Unveiling the hidden symphony: board dynamics and carbon emission disclosure – a meta-analysis study in the realm of developed markets 揭开隐藏交响乐的面纱:董事会动态与碳排放披露--发达市场领域的荟萃分析研究
Q3 BUSINESS, FINANCE Pub Date : 2024-01-09 DOI: 10.1108/jal-07-2023-0126
Coky Fauzi Alfi, Maslinawati Mohamad, Khaled Hussainey
PurposeThis study conducts a meta-analysis to investigate the impact of board diversity, independence and size on carbon emission disclosure.Design/methodology/approachThe results of 22 empirical investigations on the association between board qualities and carbon emission disclosure are synthesised using a meta-analysis approach. Inclusion and exclusion criteria are established, and search strategies are devised to locate relevant material. Data extraction entails gathering important information such as the names of the authors, variables and correlation coefficients. Fisher's z-transformation is used to compute and synthesise effect sizes and assumptions, sensitivity testing and subgroup analysis are performed to assess the robustness of the findings.FindingsA substantial association was discovered between board characteristics and carbon emission disclosure. Board independence and gender diversity revealed small to medium-strength positive relationships, whilst board size had a medium-strength positive correlation. The study periods varied from 2011 to 2022, with 2018 having the most studies. However, highly heterogeneous groups were discovered; further subgroup analyses were then carried out to sort out this issue.Research limitations/implicationsSeveral limitations were recognised due to the limited number of studies and heterogeneity, although subgroup analysis was used to reduce the influence of heterogeneity. To investigate alternate outcomes, more analysis of the heterogeneity level and potential modifications to the model assumptions may be required.Practical implicationsCompanies should consider board size, independence and gender diversity when formulating long-term competitive strategies in the climate change movement. These characteristics can aid in bridging information gaps and garnering stakeholder support for carbon-reduction initiatives.Originality/valueThis meta-analysis addresses a gap in the literature by addressing prior studies' conflicting and inconsistent findings on the association between board characteristics and carbon emission disclosure. It employs a rigorous approach and synthesis strategy to provide a thorough and robust understanding of the crucial role of board characteristics in carbon emission disclosure.
本研究采用荟萃分析法对 22 项关于董事会素质与碳排放披露之间关系的实证研究结果进行了综合分析。制定了纳入和排除标准,并设计了搜索策略以查找相关资料。数据提取需要收集作者姓名、变量和相关系数等重要信息。使用费雪 Z 变换来计算和综合效应大小和假设,并进行敏感性测试和分组分析,以评估研究结果的稳健性。董事会独立性和性别多样性显示了小到中等强度的正相关关系,而董事会规模则显示了中等强度的正相关关系。研究时段从 2011 年到 2022 年不等,其中 2018 年的研究最多。研究局限性/启示由于研究数量有限且存在异质性,我们认识到了一些局限性,尽管我们使用了分组分析来减少异质性的影响。为调查其他结果,可能需要对异质性水平进行更多分析,并对模型假设进行可能的修改。实际意义公司在气候变化运动中制定长期竞争战略时,应考虑董事会规模、独立性和性别多样性。这些特征有助于弥补信息差距,并为碳减排倡议赢得利益相关者的支持。原创性/价值本荟萃分析解决了以往研究中关于董事会特征与碳排放披露之间关系的相互矛盾和不一致的结论,从而填补了文献中的空白。它采用了严谨的方法和综合策略,使人们对董事会特征在碳排放披露中的关键作用有了全面而深刻的认识。
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引用次数: 0
Trade-based money laundering: a systematic literature review 基于贸易的洗钱:系统文献综述
Q3 BUSINESS, FINANCE Pub Date : 2024-01-08 DOI: 10.1108/jal-11-2022-0111
M. Tiwari, J. Ferrill, Douglas M.C. Allan
PurposeThis paper aims to offer the first known synthesis of peer-reviewed literature on trade-based money laundering (TBML). Given the topic is in its nascent stage yet gaining prominence across scholarship and practice, this foundation is pertinent for future TBML research.Design/methodology/approachA systematic literature review was undertaken with a formulaic search string. Both qualitative (thematic) and quantitative (meta) analysis methods were used to illustrate the findings.FindingsThe systematic literature review, using qualitative and quantitative synthesis, led to a thematic categorization of extant TBML literature into four categories: TBML risk assessment, TBML detection, the role of professionals and understanding of TBML. Due to the limited number of studies, insights that can be drawn from the extant literature on the best way to combat TBML are also limited.Originality/valueAs the first systematic literature review on TBML, this study identified that the existing TBML literature has focused on increasing the understanding of the phenomenon in terms of its definition and mechanisms, detection, linkage with other crimes, such as organized crime and terrorism financing, and risk assessment frameworks. The originality of these findings lies in identifying areas future researchers might explore to broaden the academic literature.
目的 本文旨在首次对经同行评审的有关基于贸易的洗钱(TBML)的文献进行综述。鉴于该主题正处于初创阶段,但在学术界和实践中的地位日益突出,这一基础对未来的 TBML 研究具有现实意义。采用定性(专题)和定量(元)分析方法来说明研究结果。研究结果系统性文献综述采用定性和定量综合方法,将现有的结核病医疗文献按专题分为四类:TBML 风险评估、TBML 检测、专业人员的作用和对 TBML 的理解。由于研究数量有限,从现有文献中得出的关于打击 TBML 的最佳方法的见解也很有限。原创性/价值 作为第一份关于 TBML 的系统文献综述,本研究发现,现有的 TBML 文献侧重于从定义和机制、侦查、与其他犯罪(如有组织犯罪和资助恐怖主义)的联系以及风险评估框架等方面加深对 TBML 现象的理解。这些研究结果的独创性在于确定了未来研究人员为拓宽学术文献而可能探索的领域。
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引用次数: 0
Theories underlying environmental, social and governance (ESG) disclosure: a systematic review of accounting studies 环境、社会和治理 (ESG) 信息披露的基本理论:对会计研究的系统回顾
Q3 BUSINESS, FINANCE Pub Date : 2024-01-05 DOI: 10.1108/jal-08-2023-0143
Carla Del Gesso, R. Lodhi
PurposeEnvironmental, social and governance (ESG) disclosure has gained momentum in corporate reporting. Addressing a research gap on the subject, this paper aims to explore the theories involved in ESG disclosure studies, thereby shedding light on the dominant theoretical approaches and emerging perspectives that inform this type of disclosure.Design/methodology/approachA systematic review of 142 selected accounting studies published up to June 2023 devoted to ESG – and corporate social responsibility (CSR) – disclosure was conducted. The theories underlying these studies were examined through a descriptive performance analysis complemented by a systematic qualitative text analysis using RStudio and QDA Miner software tools.FindingsThe study reveals that five dominant theories stand out among the overall 32 found: stakeholder theory first, followed by legitimacy, institutional, agency and signaling theories. Theories are often combined into an integrated theoretical framework. The findings also show an array of minor constructs – many of them unconventional – that offer fresh perspectives for studying ESG disclosure, such as upper echelons, stakeholder salience, cognitive cost and reputation theories, among others.Originality/valueThis paper provides an original literature contribution by offering a comprehensive overview of the mainstream and niche theoretical perspectives underpinning accounting studies focused on ESG disclosure, with a nuanced scope of discussion on the use of ESG/CSR terms.
目的环境、社会和治理(ESG)信息披露在企业报告中的发展势头日益强劲。本文针对该主题的研究空白,旨在探讨 ESG 披露研究中涉及的理论,从而揭示该类型披露的主流理论方法和新兴观点。设计/方法/途径对截至 2023 年 6 月出版的 142 篇精选会计研究报告进行了系统回顾,这些研究致力于 ESG 和企业社会责任(CSR)披露。研究结果表明,在所发现的全部 32 项研究中,有五项主导理论脱颖而出:利益相关者理论居首,其次是合法性理论、制度理论、代理理论和信号理论。这些理论通常被组合成一个综合理论框架。研究结果还显示了一系列次要建构--其中许多是非常规的--为研究环境、社会和公司治理信息披露提供了新的视角,如上层理论、利益相关者显著性理论、认知成本理论和声誉理论等等。 原创性/价值 本文全面概述了支持以环境、社会和公司治理信息披露为重点的会计研究的主流和次要理论视角,并对环境、社会和公司治理/公司社会责任术语的使用范围进行了细致的讨论,为文献提供了原创性贡献。
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引用次数: 0
Conceptualising accounting as a value-based concept in the context of alternative finance 在另类融资背景下将会计概念化为以价值为基础的概念
Q3 BUSINESS, FINANCE Pub Date : 2023-12-29 DOI: 10.1108/jal-03-2023-0042
Samir Alamad
PurposeThis study aims to investigate the claim that there is no coherent and homogeneous body of concepts and practices that can be classified as “Islamic accounting”.Design/methodology/approachThe study focuses specifically on Islamic accounting and uses a qualitative historical documentary analysis methodology to study an original manuscript from the 14th century.FindingsThe analysis of the manuscript argues that religious accounting can be seen as a value-based system for achieving social good and that in the context of Islamic accounting, it can be conceptualised as a coherent body of ideas and practices.Originality/valueFirstly, the study conceptualises Islamic accounting as a homogeneous discipline with its own knowledge, concepts and practices. Secondly, it contributes to current accounting literature by examining an ancient manuscript from the 14th century, which serves as a foundation for understanding the Islamic accounting system within the context of accounting, religion and spirituality. The paper further contributes by arguing that this conceptualisation of religious accounting as a value-based approach enables its practitioners to evaluate their own accountabilities in delivering on socioeconomic objectives related to inter-human/environmental, social and financial transactions within the context of religious accounting practices.
目的本研究旨在探讨这样一种说法,即并不存在可归类为 "伊斯兰会计 "的连贯一致的概念和实践体系。研究结果对手稿的分析表明,宗教会计可被视为实现社会公益的价值体系,在伊斯兰会计的背景下,宗教会计可被概念化为一整套连贯的理念和实践。其次,本文通过研究 14 世纪的一份古代手稿,为当前的会计文献做出了贡献,这份手稿是在会计、宗教和灵性背景下理解伊斯兰会计制度的基础。本文的进一步贡献在于,将宗教会计概念化为一种以价值为基础的方法,使其从业人员能够在宗教会计实践的背景下,评估自己在实现与人类/环境、社会和金融交易相关的社会经济目标方面的责任。
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引用次数: 0
Challenges and economic consequences of IFRS 9: evidence from China 国际财务报告准则第 9 号》的挑战和经济后果:来自中国的证据
Q3 BUSINESS, FINANCE Pub Date : 2023-12-26 DOI: 10.1108/jal-06-2023-0109
S. Guo, Beilei Mei, Yanchao Rao, Jianfang Ye
PurposeThis study investigates the implementation challenges and economic consequences of the International Financial Reporting Standards 9 (IFRS 9) Financial Instruments.Design/methodology/approachDescriptive evidence on equity asset reclassifications and estimated impairment using the new expected credit loss (ECL) model are presented. Multivariate analyses on the disposal of available-for-sale (AFS) and fund investment post-announcement and the value relevance of impairments to financial assets post-implementation are performed.FindingsOver 60% of sample firms report inconsistent equity asset reclassifications and do not change estimated impairment using the new expected credit loss model. Firms also switch from AFS to equity fund investments post-announcement. Lastly, impairments to financial assets increase in value relevance to investors’ post-implementation, but only in financial institutions and firms with Big 4 auditors.Originality/valueThis study's findings suggest that IFRS 9 presents implementation challenges and changes equity investment strategies. They also indicate cross-sectional differences in firms' ability to effectively apply the new standards. This study is valuable for policymakers, business leaders, investors and academics.
目的 本研究探讨了《国际财务报告准则第 9 号》(IFRS 9)金融工具的实施挑战和经济后果。结果超过 60% 的样本公司报告了不一致的权益资产重新分类,并且没有改变使用新的预期信用损失模型估计的减值。公告发布后,企业还从 AFS 转为股权基金投资。最后,金融资产减值在实施后与投资者的价值相关性增加,但仅在金融机构和拥有四大审计师的公司中存在。研究结果还表明,企业有效应用新准则的能力存在横截面差异。这项研究对政策制定者、企业领导者、投资者和学术界都很有价值。
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引用次数: 0
Employee education level and efficiency of corporate investment 员工教育水平与企业投资效率
Q3 BUSINESS, FINANCE Pub Date : 2023-12-19 DOI: 10.1108/jal-08-2023-0150
Yige Jin, Xing Li, Gaoliang Tian, Jing Shi, Yunyi Wang
PurposeIn this study, the authors explore the association between employee education level and the efficiency of corporate investment using data from a sample of Chinese listed firms during the period from 2011 to 2018. By examining the impact of education on investment efficiency, the authors' study provides valuable insights that contribute to a deeper understanding of the underlying economic mechanisms related to education.Design/methodology/approachThe authors conduct multivariate regression analyses to examine the relationship between investment efficiency (following Richardson, 2006) and the level of employee education, along with a series of control variables. To ensure the reliability of the authors' findings, the authors subject the their results to a comprehensive set of robustness tests, such as a staggered difference-in-difference (DiD) regression approach, an instrumental variable (IV) method and the use of alternative employee education level and investment efficiency measurements.FindingsThe findings offer compelling evidence that higher levels of education have a positive impact on firms' investment efficiency, and this effect remains robust across various model specifications and endogeneity considerations. Moreover, the influence of education is more pronounced in firms that prioritize employee training, maintain effective internal communication and offer attractive financial rewards. Furthermore, the results suggest that the relationship between education and investment efficiency is influenced by the firms' business nature and competitive environment. Factors such as business complexity, labor intensity and business location also play a role in shaping the impact of education on investment outcomes.Originality/valueThe study emphasizes the crucial role of education in influencing investment decisions and performance within firms. By delving into this previously unexplored area, the authors' research contributes to the existing literature, establishing that the level of employee education is a significant determinant of corporate investment efficiency. This valuable insight has substantial implications for firms aiming to enhance their investment decision-making processes and overall performance. Understanding the positive impact of education on investment efficiency can empower organizations to leverage their human capital effectively and achieve better investment outcomes, ultimately contributing to long-term success and competitiveness in the market.
目的在本研究中,作者利用2011年至2018年期间中国上市公司的样本数据,探讨了员工教育水平与企业投资效率之间的关联。通过研究教育对投资效率的影响,作者的研究提供了有价值的见解,有助于更深入地理解与教育相关的潜在经济机制。设计/方法/途径作者进行了多元回归分析,以检验投资效率(遵循 Richardson,2006 年)与员工教育水平以及一系列控制变量之间的关系。为确保研究结果的可靠性,作者对研究结果进行了一系列全面的稳健性检验,如交错差分回归法(DiD)、工具变量法(IV)以及使用替代的员工教育水平和投资效率测量方法。此外,在优先考虑员工培训、保持有效内部沟通和提供有吸引力的经济奖励的企业中,教育的影响更为明显。此外,研究结果表明,教育与投资效率之间的关系受到企业业务性质和竞争环境的影响。企业的复杂性、劳动密集程度和企业所在地等因素也会影响教育对投资结果的影响。通过深入研究这一之前未曾涉足的领域,作者的研究为现有文献做出了贡献,确定了员工教育水平是企业投资效率的重要决定因素。这一有价值的见解对旨在提高投资决策流程和整体绩效的企业具有重大意义。了解教育对投资效率的积极影响,可以使企业有效利用其人力资本,取得更好的投资成果,最终促进企业的长期成功和市场竞争力。
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引用次数: 0
Deep learning applications in investment portfolio management: a systematic literature review 深度学习在投资组合管理中的应用:系统文献综述
Q3 BUSINESS, FINANCE Pub Date : 2023-12-18 DOI: 10.1108/jal-07-2023-0119
Volodymyr Novykov, Christopher Bilson, A. Gepp, Geoff Harris, B. Vanstone
PurposeMachine learning (ML), and deep learning in particular, is gaining traction across a myriad of real-life applications. Portfolio management is no exception. This paper provides a systematic literature review of deep learning applications for portfolio management. The findings are likely to be valuable for industry practitioners and researchers alike, experimenting with novel portfolio management approaches and furthering investment management practice.Design/methodology/approachThis review follows the guidance and methodology of Linnenluecke et al. (2020), Massaro et al. (2016) and Fisch and Block (2018) to first identify relevant literature based on an appropriately developed search phrase, filter the resultant set of publications and present descriptive and analytical findings of the research itself and its metadata.FindingsThe authors find a strong dominance of reinforcement learning algorithms applied to the field, given their through-time portfolio management capabilities. Other well-known deep learning models, such as convolutional neural network (CNN) and recurrent neural network (RNN) and its derivatives, have shown to be well-suited for time-series forecasting. Most recently, the number of papers published in the field has been increasing, potentially driven by computational advances, hardware accessibility and data availability. The review shows several promising applications and identifies future research opportunities, including better balance on the risk-reward spectrum, novel ways to reduce data dimensionality and pre-process the inputs, stronger focus on direct weights generation, novel deep learning architectures and consistent data choices.Originality/valueSeveral systematic reviews have been conducted with a broader focus of ML applications in finance. However, to the best of the authors’ knowledge, this is the first review to focus on deep learning architectures and their applications in the investment portfolio management problem. The review also presents a novel universal taxonomy of models used.
目的机器学习(ML),尤其是深度学习,在现实生活中的各种应用中日益受到重视。投资组合管理也不例外。本文对深度学习在投资组合管理中的应用进行了系统的文献综述。这些研究结果可能对行业从业者和研究人员都很有价值,有助于他们尝试新颖的投资组合管理方法,促进投资管理实践。(2016) 以及 Fisch 和 Block (2018)的指导和方法,首先根据适当开发的搜索短语识别相关文献,过滤由此产生的出版物集,并提出对研究本身及其元数据的描述性和分析性结论。研究结果作者发现,鉴于强化学习算法的实时投资组合管理能力,应用于该领域的强化学习算法占据了强大的主导地位。其他著名的深度学习模型,如卷积神经网络(CNN)和递归神经网络(RNN)及其衍生物,也已证明非常适合时间序列预测。最近,该领域发表的论文数量不断增加,这可能是受计算技术进步、硬件可及性和数据可用性的推动。这篇综述展示了几种有前景的应用,并指出了未来的研究机会,包括更好地平衡风险回报谱、降低数据维度和预处理输入的新方法、更加关注直接权重生成、新颖的深度学习架构和一致的数据选择。然而,据作者所知,这是第一篇关注深度学习架构及其在投资组合管理问题中应用的综述。该综述还提出了一种新颖的通用模型分类法。
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引用次数: 0
Enhancing the auditor's mindset: a framework for nurturing professional skepticism 加强审计师的思维方式:培养专业怀疑精神的框架
Q3 BUSINESS, FINANCE Pub Date : 2023-12-05 DOI: 10.1108/jal-07-2023-0122
Martin Kelly, P. Larres
PurposeFollowing recent high-profile audit failures, concern has been expressed that auditors are not demonstrating sufficient skepticism when exercising professional judgment. In particular, client assumptions and estimations relating to hypothetical valuations in financial reporting are not being challenged. This paper seeks to address the issue by advancing a decision-making framework aimed at guiding auditors beyond regulatory reductionist thinking towards an enhanced understanding of the cognitive processes which shape professional judgment in forming a reliable audit opinion.Design/methodology/approachDrawing on the normative philosophical and theological teachings of Bernard Lonergan, the authors' decision-making framework embodies reflective thinking and the data of consciousness to highlight the central role played by enquiry in the dynamics of understanding, judgment and decision-making. Such enquiry elicits challenge of the management bias inherent in hypothetical valuations.FindingsAuditing through a Lonerganian lens allows auditors to reflect on their approach to objective decision-making by offering a set of cognitive tools to enhance the enquiry essential for nurturing professional skepticism.Originality/valueThis paper contributes to the literature by developing the somewhat neglected discourse on the cognitive processes essential for professional skepticism and audit judgment. The authors demonstrate how Lonerganian self-appropriation intensifies an awareness of the recursive cognitive activities pertinent to objective judgment and decision-making. This awakened consciousness has the potential not only to change how auditors question evidence to make informed judgments and decisions, but also to normalize the practice of challenge.
在最近备受瞩目的审计失败事件之后,审计师在进行专业判断时没有表现出足够的怀疑态度,这引起了人们的关注。特别是,客户对财务报告中假设估值的假设和估计没有受到挑战。本文试图通过推进一个决策框架来解决这个问题,该框架旨在引导审计师超越监管简化主义思维,增强对形成可靠审计意见的专业判断的认知过程的理解。设计/方法论/方法借鉴Bernard Lonergan的规范哲学和神学教义,作者的决策框架体现了反思性思维和意识数据,以突出探究在理解、判断和决策的动态过程中所起的核心作用。这种调查引发了对假设性估值固有的管理偏见的挑战。通过lonergian的视角进行审计,审计师可以通过提供一套认知工具来加强对培养专业怀疑必不可少的调查,从而反思他们的客观决策方法。原创性/价值本文通过发展一些被忽视的关于专业怀疑和审计判断所必需的认知过程的论述,为文献做出了贡献。作者展示了Lonerganian的自我占有如何增强了与客观判断和决策相关的递归认知活动的意识。这种觉醒的意识不仅有可能改变审计师质疑证据以做出明智判断和决策的方式,而且有可能使质疑行为正常化。
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Journal of Accounting Literature
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