Advances in Accounting最新文献

英文中文

Accrual accounting and access to external funds: Evidence from small businesses 权责发生制会计与外部资金的获取：来自小型企业的证据

IF 1.2 Q3 BUSINESS, FINANCE

Advances in Accounting

Pub Date : 2025-06-01 Epub Date: 2024-11-20 DOI: 10.1016/j.adiac.2024.100786

Philip Keejae Hong , Kyonghee Kim , Sukesh Patro , Kyunghwa Yu

This study explores how the use of accrual accounting, as opposed to cash accounting, is related to small businesses' access to external funds and the type of borrowing relationships they have. The findings show that the use of accrual accounting is associated with better access to lines of credit and trade credit, which are important sources of external financing for small businesses. The use of accrual accounting is also positively associated with larger borrowing amounts, more favorable borrowing terms, the establishment of more credit relationships, and with more distant financial institutions. Likewise, accrual accounting is associated with shorter borrowing relationships and less reliance on personal contact with financial institutions. Overall, this study demonstrates a significant association between the use of accrual accounting and improved access to external finance for small businesses, suggesting that the informational limitations of cash accounting may be related to greater constraints in accessing external funding.

本研究探讨了相对于收付实现制会计而言，权责发生制会计的使用与小企业获取外部资金的途径及其借贷关系类型之间的关系。研究结果表明，使用权责发生制会计与更好地获得信贷额度和贸易信贷有关，而这是小企业外部融资的重要来源。使用权责发生制会计还与借款金额更大、借款条件更优惠、建立更多信贷关系以及与更远的金融机构有正相关。同样，权责发生制会计也与较短的借贷关系和较少依赖与金融机构的个人联系有关。总之，这项研究表明，使用权责发生制会计与小企业获得外部融资的机会增加之间存在显著联系，这表明现金会计的信息局限性可能与获得外部资金的更大限制有关。

引用次数: 0

How does the CEO horizon problem affect the cost of bank loans? CEO 视野问题对银行贷款成本有何影响？

IF 1.2 Q3 BUSINESS, FINANCE

Advances in Accounting

Pub Date : 2025-06-01 Epub Date: 2024-07-10 DOI: 10.1016/j.adiac.2024.100768

Yangmei Wang , Savannah (Yuanyuan) Guo

In this paper, we investigate the effect of the CEO horizon problem on the cost of bank loans. Prior research suggests that CEOs at the end of their tenures become myopic and have fewer incentives to act in the best interests of their firms, creating a CEO horizon problem. We predict and find that loan spreads significantly increase in the last two years, especially in the final year, of a CEO's tenure. Further analyses reveal firms with a lower credit rating, without a prior relationship with the bank, and with planned CEO departures exhibit a stronger main effect, suggesting a change in a bank's risk tolerance as a potential mechanism. Next, we find that the main effect is more pronounced for firms with weaker corporate governance. In addition, we rule out incompetent CEOs, uncertainty associated with the new CEO, and the earning management effect as alternative explanations. Our paper contributes to the recent research investigating how executive characteristics, specifically the CEO horizon problem, influence the cost of bank loans.

在本文中，我们研究了首席执行官视野问题对银行贷款成本的影响。先前的研究表明，首席执行官在任期结束时会变得近视，减少为公司的最佳利益行事的动力，这就产生了首席执行官的视野问题。我们预测并发现，在首席执行官任期的最后两年，尤其是最后一年，贷款利差会显著增加。进一步的分析表明，信用等级较低、与银行之前没有合作关系以及首席执行官有离职计划的公司会表现出更强的主效应，这表明银行风险容忍度的变化是一个潜在的机制。接下来，我们发现公司治理较弱的公司的主效应更为明显。此外，我们还排除了不称职的首席执行官、与新任首席执行官相关的不确定性以及收益管理效应等其他解释。我们的论文为近期研究高管特征，特别是首席执行官视野问题如何影响银行贷款成本的研究做出了贡献。

引用次数: 0

Auditing trade credit risk: Evidence from BAPCPA and COVID-19 贸易信用风险审计：来自BAPCPA和COVID-19的证据

IF 1.2 Q3 BUSINESS, FINANCE

Advances in Accounting

Pub Date : 2025-06-01 Epub Date: 2025-05-21 DOI: 10.1016/j.adiac.2025.100819

Stephanie Walton , Yiyang Zhang (Ian)

We examine how auditors assess trade credit risk. While trade credit is an increasingly common financing tool, it is not uncommon for trade credit to become past due, increasing a supplier's own financial risks. We use two events reflecting regulatory and global sources of variation in trade credit risk: BAPCPA's strengthening of creditor protections and the COVID-19 pandemic's supply chain disruptions. Using a difference-in-difference design, we find that post-BAPCPA auditors levy lower audit fees on suppliers whose customers exhibit greater trade credit risk, reflecting the greater certainty surrounding regulatory enhancement of creditor protections. We further find that post-COVID-19 auditors levy higher audit fees on suppliers whose customers exhibit greater trade credit risk. We then investigate the role of supply chain risks in addition to audit effort and audit quality implications. Overall, we find evidence that auditors account for trade credit risk in audit pricing.

我们研究了审计师如何评估贸易信用风险。虽然贸易信贷是一种日益普遍的融资工具，但贸易信贷逾期的情况并不罕见，从而增加了供应商自身的金融风险。我们使用了反映贸易信用风险监管和全球变化来源的两个事件：BAPCPA加强债权人保护和COVID-19大流行的供应链中断。利用差中之差设计，我们发现后bapcpa审计师对其客户表现出更大的贸易信用风险的供应商征收更低的审计费用，反映了围绕加强债权人保护的监管的更大确定性。我们进一步发现，后covid -19审计师对客户表现出更大贸易信用风险的供应商征收更高的审计费用。然后，除了审计工作和审计质量影响外，我们还调查了供应链风险的作用。总体而言，我们发现审计师在审计定价中考虑了贸易信用风险的证据。

引用次数: 0

The impact of profitability pressure and capital market valuation on tax haven engagement 盈利压力和资本市场估值对避税天堂参与的影响

IF 1.2 Q3 BUSINESS, FINANCE

Advances in Accounting

Pub Date : 2025-06-01 Epub Date: 2024-12-19 DOI: 10.1016/j.adiac.2024.100804

Linda H. Chen , George J. Jiang , Weiwei Wang , Joseph H. Zhang

We investigate three key research questions related to firms' engagement in tax haven activities: (1) the relationship between firm profitability pressures and tax haven involvement, (2) how the capital markets price tax haven activities as potential risks, and (3) whether firm profitability pressures moderate the relationship between tax haven involvement and capital market risk perceptions. Analyzing data from 1995 to 2020, we find that firms facing profitability pressure are more likely to engage in tax haven activities. Additionally, tax haven involvement is typically viewed negatively by capital markets, signaling heightened information risk and agency costs. However, under profitability pressures, capital markets assess tax haven activities less unfavorably. These findings highlight the need to better understand the drivers of aggressive tax avoidance strategies.

我们研究了与企业参与避税天堂活动相关的三个关键研究问题：(1)企业盈利压力与避税天堂参与之间的关系；(2)资本市场如何将避税天堂活动作为潜在风险定价；(3)企业盈利压力是否调节了避税天堂参与与资本市场风险感知之间的关系。分析1995年至2020年的数据，我们发现面临盈利压力的公司更有可能从事避税天堂活动。此外，资本市场通常对避税天堂的参与持负面看法，这表明信息风险和代理成本增加。然而，在盈利压力下，资本市场对避税天堂活动的评估不那么不利。这些发现突出表明，有必要更好地了解激进避税策略的驱动因素。

引用次数: 0

Private lenders and borrowers' internal control-related private information 私人贷款人和借款人内部控制相关的私人信息

IF 1.2 Q3 BUSINESS, FINANCE

Advances in Accounting

Pub Date : 2025-06-01 Epub Date: 2025-02-07 DOI: 10.1016/j.adiac.2025.100808

Md Mahmudul Hasan

This study investigates the relationship between lenders' demand for management letters, which contain borrowers' private information regarding internal control, and the effectiveness of borrowers' internal controls. Since only material weaknesses in internal controls must be publicly disclosed, firms can publicly claim that their internal controls are effective even if they have deficiencies in internal controls but no material weaknesses. This study reveals that lenders are more likely to ask for management letters from borrowers who have revealed material weaknesses in their internal controls. The study also finds that lenders are more likely to ask for management letters from borrowers with financial distress and when borrowers are involved in risky activities like aggressive tax avoidance. In addition, firms with ineffective internal controls from whom lenders have demanded management letters are more likely to remediate their material weaknesses than those not subject to such demands. This study adds to the limited literature on how lenders use borrowers' private information in loan contract monitoring and how lenders can impact borrowers' internal controls without the contractual transfer of control rights.

本研究探讨贷款人对包含借款人内部控制私人信息的管理函件的需求与借款人内部控制有效性之间的关系。由于只有内部控制的重大缺陷才需要公开披露，企业可以公开声称其内部控制是有效的，即使他们有内部控制的缺陷，但没有重大缺陷。这项研究表明，贷款人更有可能要求披露内部控制重大缺陷的借款人提供管理层信函。该研究还发现，贷款人更有可能要求陷入财务困境的借款人提供管理函，当借款人参与激进避税等高风险活动时。此外，由于内部控制无效，贷款人要求其出具管理函件，这些公司比那些不受此类要求约束的公司更有可能纠正自身的重大缺陷。本研究补充了关于出借人如何在贷款合同监控中使用借款人的私人信息以及出借人如何在没有合同转让控制权的情况下影响借款人的内部控制的有限文献。

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引用次数: 0

Climate risk and asymmetric cost behavior 气候风险和不对称成本行为

IF 1.2 Q3 BUSINESS, FINANCE

Advances in Accounting

Pub Date : 2025-06-01 Epub Date: 2024-10-15 DOI: 10.1016/j.adiac.2024.100782

Kareen Brown , Sohyung Kim , Cheol Lee , Parunchana Pacharn

Prior research indicates that managerial expectations about a firm's future can lead to asymmetric cost behavior or cost stickiness; optimism increases cost stickiness, while pessimism reduces it. We predict and find that firms facing greater climate risk exhibit less cost stickiness, aligning with the threat-rigidity perspective where managers are either reluctant to add new resources or dispose excess ones under high climate risk. This reaction intensifies over time. After the 1997 Kyoto Protocol, cost stickiness is less sticky, reflecting long-term intertemporal changes in managerial perceptions of climate risk and its impact on cost stickiness. In addition, firms in U.S. coastal states, those in agriculturally intensive states, or those financially constrained react more strongly to climate risk. Finally, we find evidence that political environments influence this cost behavior; firms show less cost stickiness under Democratic administrations and in states that vote Democratic.

先前的研究表明，管理者对企业未来的预期会导致非对称成本行为或成本粘性；乐观会增加成本粘性，而悲观会减少成本粘性。我们预测并发现，面临较大气候风险的企业会表现出较低的成本粘性，这与威胁-僵化观点一致，即在高气候风险下，管理者要么不愿增加新资源，要么不愿处置多余资源。这种反应会随着时间的推移而加剧。1997 年《京都议定书》签署后，成本粘性降低，这反映了管理者对气候风险的认识及其对成本粘性影响的长期跨期变化。此外，美国沿海州、农业密集州或财政紧张州的企业对气候风险的反应更为强烈。最后，我们发现了政治环境影响这种成本行为的证据；在民主党执政时期和民主党投票的州，企业的成本粘性较低。

引用次数: 0

Managerial ability, audit quality, and audit report lag 管理能力、审计质量和审计报告滞后

IF 1.2 Q3 BUSINESS, FINANCE

Advances in Accounting

Pub Date : 2025-06-01 Epub Date: 2024-09-07 DOI: 10.1016/j.adiac.2024.100780

Yang Li , Sheng Liu , Yaou Zhou

This study examines whether managerial ability is associated with audit report lag and, if so, whether this relation varies with the quality of the engaging auditor and/or the internal control environment. Utilizing the managerial ability measure developed by Demerjian, Lev, and McVay (2012), we find that managerial ability is negatively related to audit report lags, consistent with the theory that managers with greater ability help reduce engagement risks and thus audit effort and contribute to a timelier auditing and financial reporting process. We also document that the observed association between managerial ability and audit report lags is mainly driven by auditors of lower quality, proxied by auditor size and auditor's industry specialization. This finding suggests that auditors with fewer resources and/or reputation concerns depend more on the client management team that assists them in improving financial reporting timeliness. Further, we find that the negative relationship is more pronounced when clients have internal control weaknesses, implying that the role of managerial ability is more salient when firms experience internal issues. Our findings suggest that a reasonably able management team is particularly critical to reporting timeliness for firms operating in relatively disadvantageous conditions.

本研究探讨了管理能力是否与审计报告滞后有关，如果有关，这种关系是否随审计师和/或内部控制环境的质量而变化。利用 Demerjian、Lev 和 McVay（2012 年）开发的管理能力测量方法，我们发现管理能力与审计报告滞后呈负相关，这与能力较强的管理者有助于降低参与风险，从而减少审计工作，并有助于提高审计和财务报告流程的时效性的理论是一致的。我们还发现，所观察到的管理能力与审计报告滞后之间的关联主要是由质量较低的审计师（以审计师规模和审计师的行业专业化程度为指标）驱动的。这一结果表明，资源和/或声誉较差的审计师在提高财务报告及时性方面更依赖于客户管理团队的协助。此外，我们还发现，当客户存在内部控制缺陷时，这种负相关关系会更加明显，这意味着当公司出现内部问题时，管理能力的作用会更加突出。我们的研究结果表明，对于经营状况相对不利的公司来说，一个能力合理的管理团队对报告的及时性尤为重要。

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引用次数: 0

Persistent firm-level political risk and asymmetric cost adjustments 持续的企业层面的政治风险和不对称的成本调整

IF 1.2 Q3 BUSINESS, FINANCE

Advances in Accounting

Pub Date : 2025-06-01 Epub Date: 2024-10-04 DOI: 10.1016/j.adiac.2024.100769

Masako Darrough , Mahmud Hossain , Anand Jha , Santanu Mitra

This study explores how the intensity and duration of political risk persisting at the firm level affect managers' cost adjustment decisions. Prior studies that investigate managers' resource adjustment decisions document that managers respond to the current year's sales change in an asymmetric manner. Managers tend to hold on to slack resources (i.e., exhibiting cost stickiness) even when current sales decline if they anticipate sales decrease to be temporary with lower demand uncertainty in the future. Prior studies find that aggregate political risk affects resource allocation. By contrast, this study delineates how political risk at the firm level affects managers' decisions to retain or curtail slack resources in response to sales decline as influenced by the duration and intensity of such risk. We find that persistently high firm-level political risk is associated with higher-cost anti-stickiness (or lower-cost stickiness). Our cross-sectional tests demonstrate that the association between political risk and cost stickiness is further moderated by various managerial traits such as CEO's delta, managerial ability, and managerial overconfidence. We address the possible endogeneity issue by examining the exogenous shock to political risk due to the redistricting of U.S. Congressional districts. Our baseline results remain unchanged in several robustness tests, such as using an alternative measure developed from MD&A section of the annual report, adding more control variables, using quarterly data, using SG&A expenses in place of total operating costs as the dependent variable, and using a continuous measure of political risk in terms of risk dispersion.

本研究探讨企业层面持续存在的政治风险强度和持续时间如何影响管理者的成本调整决策。先前对管理者资源调整决策的研究表明，管理者对当年销售变化的反应是不对称的。管理者倾向于持有闲置资源（即，表现出成本粘性），即使在当前销售下降时，如果他们预计销售下降是暂时的，未来需求的不确定性会降低。已有研究发现，政治风险总量影响资源配置。相比之下，本研究描述了公司层面的政治风险如何影响管理者的决策，以保留或削减闲置资源，以应对销售下降，这种风险的持续时间和强度的影响。我们发现，持续高企的企业层面政治风险与高成本的反粘性（或低成本的粘性）相关。我们的横断面测试表明，政治风险和成本粘性之间的关联进一步被各种管理特征（如CEO的delta、管理能力和管理过度自信）所调节。我们通过检查美国国会选区重新划分对政治风险的外生冲击来解决可能的内生性问题。我们的基线结果在几个稳健性测试中保持不变，例如使用从年度报告的MD&；A部分开发的替代措施，增加更多的控制变量，使用季度数据，使用SG&；A费用代替总运营成本作为因变量，并在风险分散方面使用政治风险的连续度量。

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引用次数: 0

Social capital and firm voluntary disclosure 社会资本与企业自愿披露

IF 1.2 Q3 BUSINESS, FINANCE

Advances in Accounting

Pub Date : 2025-06-01 Epub Date: 2025-02-28 DOI: 10.1016/j.adiac.2025.100810

William M. Cready , Yaqin Hu

This study examines the effects of social capital on firm voluntary disclosure. We find that firms headquartered in the U.S. counties with higher levels of social capital provide more management forecasts than firms in the counties with lower levels of social capital. We further find that this positive effect is driven mainly by two factors in social capital, which are the social associations, especially those actively seeking their preferential policies, and voter turnout. The positive effect of social capital is more pronounced in firms of smaller size, firms with more local employees, higher sales growth rates, and good earnings performance. Overall, these results suggest that social capital, especially social associations and community proactivity, promotes firm voluntary disclosure.

本研究考察了社会资本对企业自愿披露的影响。我们发现，总部设在社会资本水平较高的美国县的公司比总部设在社会资本水平较低的县的公司提供更多的管理预测。我们进一步发现，这种正向效应主要由社会资本中的两个因素驱动，即社会协会，特别是积极寻求其优惠政策的社会协会和选民投票率。社会资本的积极作用在规模较小、本地员工较多、销售增长率较高、盈利表现良好的企业中更为明显。总体而言，这些结果表明，社会资本，特别是社会协会和社区主动性，促进了企业自愿披露。

引用次数: 0

Auditor professional skepticism and deferred tax asset valuation allowance 审计师职业怀疑和递延税项资产评估津贴

IF 1.2 Q3 BUSINESS, FINANCE

Advances in Accounting

Pub Date : 2025-06-01 Epub Date: 2025-05-24 DOI: 10.1016/j.adiac.2025.100820

Xiao Song, Ming (Mike) Yuan

In response to calls for more research on whether auditors exercise sufficient professional skepticism when evaluating subjective evidence, we examine whether auditors are professionally skeptical toward their clients' estimates of deferred tax asset valuation allowance (VA). Our findings indicate that, on average, auditors are not sufficiently skeptical of VA estimates when assessing a client's going-concern status. Specifically, auditors tend to exhibit over-reliance on clients' VA estimates, relative to the VA's association with subsequent bankruptcy. However, auditors with industry or tax expertise, and those from Big 4 auditors exhibit greater professional skepticism toward the VA. In addition, using the collapse of Arthur Andersen as a plausibly exogenous shock, we find that successor auditors who took over former clients of Arthur Andersen demonstrate more professional skepticism toward the VA than Arthur Andersen did. Overall, our study suggests that auditors are overly reliant on management-provided estimates in going-concern decisions and offers potential channels for improvement.

为了回应对审计师在评估主观证据时是否行使足够的专业怀疑的更多研究的呼吁，我们研究了审计师是否在专业上怀疑其客户对递延所得税资产估值准备（VA）的估计。我们的研究结果表明，平均而言，审计师在评估客户的持续经营状况时，对价值估计没有足够的怀疑。具体来说，审计人员倾向于过度依赖客户的资产价值估算，相对于资产价值与随后破产的关联而言。然而，具有行业或税务专业知识的审计师，以及来自四大会计师事务所的审计师，对VA表现出更大的专业怀疑。此外，将安达信的倒闭作为一种合理的外生冲击，我们发现，接手安达信前客户的继任者审计师，比安达信对VA表现出更多的专业怀疑。总体而言，我们的研究表明，审计师在持续经营决策中过度依赖管理层提供的估计，并提供了潜在的改进渠道。

引用次数: 0

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