Pub Date : 2024-02-16DOI: 10.2308/horizons-2023-191
Helen L. Brown-Liburd, Alessandro Ghio, Andrea Alston Roberts
This essay sets the stage for the papers in this special issue by illustrating the ongoing challenges related to diversity, equity, inclusion and belonging (DEIB) in accounting. Although DEIB appears to be gaining momentum in the public debate and among accounting firms, marginalized communities still face significant challenges in the workplace. This special issue documents ongoing trends and experiences related to DEIB in both the accounting profession and accounting practice. Numerous practical suggestions pave the way for improving DEIB in accounting and open the dialogue for future research in accounting on DEIB.
{"title":"Diversity, Equity, Inclusion and Belonging: Practice Problems of Real Consequence","authors":"Helen L. Brown-Liburd, Alessandro Ghio, Andrea Alston Roberts","doi":"10.2308/horizons-2023-191","DOIUrl":"https://doi.org/10.2308/horizons-2023-191","url":null,"abstract":"\u0000 This essay sets the stage for the papers in this special issue by illustrating the ongoing challenges related to diversity, equity, inclusion and belonging (DEIB) in accounting. Although DEIB appears to be gaining momentum in the public debate and among accounting firms, marginalized communities still face significant challenges in the workplace. This special issue documents ongoing trends and experiences related to DEIB in both the accounting profession and accounting practice. Numerous practical suggestions pave the way for improving DEIB in accounting and open the dialogue for future research in accounting on DEIB.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140454103","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-02-01DOI: 10.2308/horizons-2022-030
Jenna D’Adduzio, David S. Koo, Santhosh Ramalingegowda, Yong Yu
Exploring mandatory financial reporting frequency changes in the United States from 1954 to 1972, we find that a mandatory increase in reporting frequency is associated with an increase in firms’ future earnings response coefficients. This effect is stronger for firms with higher sales seasonality or operating in industries with lower earnings persistence and for firms that provide more voluntary disclosures of forward-looking information after the reporting frequency increase. We also find that investors increase (decrease) the weight on long-term (near-term) earnings when pricing the firm after the reporting frequency increase. Our findings suggest that more frequent mandatory reporting can enhance the ability of investors to predict future earnings by providing additional useful information on future earnings and by triggering more voluntary disclosures. Our study informs the ongoing policy debates on mandatory financial reporting frequency by highlighting the informational benefit of frequent financial reporting for investors. Data Availability: Data are available from public sources identified in the paper. JEL Classifications: G14; M41; M48.
{"title":"Does More Frequent Financial Reporting Bring the Future Forward?","authors":"Jenna D’Adduzio, David S. Koo, Santhosh Ramalingegowda, Yong Yu","doi":"10.2308/horizons-2022-030","DOIUrl":"https://doi.org/10.2308/horizons-2022-030","url":null,"abstract":"\u0000 Exploring mandatory financial reporting frequency changes in the United States from 1954 to 1972, we find that a mandatory increase in reporting frequency is associated with an increase in firms’ future earnings response coefficients. This effect is stronger for firms with higher sales seasonality or operating in industries with lower earnings persistence and for firms that provide more voluntary disclosures of forward-looking information after the reporting frequency increase. We also find that investors increase (decrease) the weight on long-term (near-term) earnings when pricing the firm after the reporting frequency increase. Our findings suggest that more frequent mandatory reporting can enhance the ability of investors to predict future earnings by providing additional useful information on future earnings and by triggering more voluntary disclosures. Our study informs the ongoing policy debates on mandatory financial reporting frequency by highlighting the informational benefit of frequent financial reporting for investors.\u0000 Data Availability: Data are available from public sources identified in the paper.\u0000 JEL Classifications: G14; M41; M48.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139812052","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-02-01DOI: 10.2308/horizons-2022-030
Jenna D’Adduzio, David S. Koo, Santhosh Ramalingegowda, Yong Yu
Exploring mandatory financial reporting frequency changes in the United States from 1954 to 1972, we find that a mandatory increase in reporting frequency is associated with an increase in firms’ future earnings response coefficients. This effect is stronger for firms with higher sales seasonality or operating in industries with lower earnings persistence and for firms that provide more voluntary disclosures of forward-looking information after the reporting frequency increase. We also find that investors increase (decrease) the weight on long-term (near-term) earnings when pricing the firm after the reporting frequency increase. Our findings suggest that more frequent mandatory reporting can enhance the ability of investors to predict future earnings by providing additional useful information on future earnings and by triggering more voluntary disclosures. Our study informs the ongoing policy debates on mandatory financial reporting frequency by highlighting the informational benefit of frequent financial reporting for investors. Data Availability: Data are available from public sources identified in the paper. JEL Classifications: G14; M41; M48.
{"title":"Does More Frequent Financial Reporting Bring the Future Forward?","authors":"Jenna D’Adduzio, David S. Koo, Santhosh Ramalingegowda, Yong Yu","doi":"10.2308/horizons-2022-030","DOIUrl":"https://doi.org/10.2308/horizons-2022-030","url":null,"abstract":"\u0000 Exploring mandatory financial reporting frequency changes in the United States from 1954 to 1972, we find that a mandatory increase in reporting frequency is associated with an increase in firms’ future earnings response coefficients. This effect is stronger for firms with higher sales seasonality or operating in industries with lower earnings persistence and for firms that provide more voluntary disclosures of forward-looking information after the reporting frequency increase. We also find that investors increase (decrease) the weight on long-term (near-term) earnings when pricing the firm after the reporting frequency increase. Our findings suggest that more frequent mandatory reporting can enhance the ability of investors to predict future earnings by providing additional useful information on future earnings and by triggering more voluntary disclosures. Our study informs the ongoing policy debates on mandatory financial reporting frequency by highlighting the informational benefit of frequent financial reporting for investors.\u0000 Data Availability: Data are available from public sources identified in the paper.\u0000 JEL Classifications: G14; M41; M48.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139871922","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-01DOI: 10.2308/horizons-2023-019
E. M. Hawkins, Andrew H. Newman, J. C. Robertson, Chad M. Stefaniak, Jeremy M. Vinson
The purpose of this study is to examine the benefits and costs of an alternative to the traditional time-based budget audit model. We survey auditors who participated in a real-world, firm-designed, non-time-based budget (NTB) model pilot program during which several engagement teams were not provided with a time budget and auditors did not track time. Results suggest auditors appreciated the autonomy the NTB model allows, felt it improved teamwork, reported less concern about performance evaluations, felt empowered to deliver value-added services to the client, and indicated greater work-life balance and job satisfaction. Firm-provided proprietary archival evidence suggests that efficiency did not differ across the two models, as the timing of audit procedure signoffs was not negatively impacted under the NTB model. Overall, our results suggest a NTB model may be a viable option for audit firms looking to decrease their reliance on time-based budgeting. Data Availability: Please contact Erin M. Hawkins.
本研究旨在考察传统时间预算审计模式的替代方案的收益和成本。我们调查了参与公司设计的非基于时间的预算（NTB）模式试点项目的审计师，在该项目中，几个业务团队没有时间预算，审计师也不跟踪时间。结果表明，审计师对 NTB 模式所允许的自主权表示赞赏，认为它改善了团队合作，减少了对绩效评估的担忧，感到有能力为客户提供增值服务，并表示工作与生活更加平衡，工作满意度更高。公司提供的专有档案证据表明，两种模式的效率并无差异，因为在 NTB 模式下，审计程序签字的时间并没有受到负面影响。总体而言，我们的研究结果表明，对于希望减少对时间预算编制依赖的审计公司来说，NTB 模式可能是一个可行的选择。数据提供：请联系 Erin M. Hawkins。
{"title":"Time Out: Auditor Perceptions and Audit Outcomes When Moving Away from a Time-Based Budget Audit Model","authors":"E. M. Hawkins, Andrew H. Newman, J. C. Robertson, Chad M. Stefaniak, Jeremy M. Vinson","doi":"10.2308/horizons-2023-019","DOIUrl":"https://doi.org/10.2308/horizons-2023-019","url":null,"abstract":"\u0000 The purpose of this study is to examine the benefits and costs of an alternative to the traditional time-based budget audit model. We survey auditors who participated in a real-world, firm-designed, non-time-based budget (NTB) model pilot program during which several engagement teams were not provided with a time budget and auditors did not track time. Results suggest auditors appreciated the autonomy the NTB model allows, felt it improved teamwork, reported less concern about performance evaluations, felt empowered to deliver value-added services to the client, and indicated greater work-life balance and job satisfaction. Firm-provided proprietary archival evidence suggests that efficiency did not differ across the two models, as the timing of audit procedure signoffs was not negatively impacted under the NTB model. Overall, our results suggest a NTB model may be a viable option for audit firms looking to decrease their reliance on time-based budgeting.\u0000 Data Availability: Please contact Erin M. Hawkins.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139640084","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-01DOI: 10.2308/horizons-2022-066
Cristina T. Alberti, Landi Morris
This study explores the use of online toxic communication and how it impacts perceptions of DEI in the accounting academic community. During a recent job market season, we observed the use of toxic communication, including racism, sexism, and hate speech, in the form of anonymous posts made to two online job market forums. Using qualitative methods, including analysis of the online forums and a survey of job market participants, we find that forum language implies that unqualified candidates receive preferential treatment in the job market based on their race or gender, often referring to these individuals as “diversity hires.” Forum language also states that candidates from historically marginalized communities face discrimination in this process. Importantly, we find that toxic communication negatively impacts candidates’ views of DEI within the accounting academy. Overall, this study serves as a call to action to leadership to identify and denounce toxic communication within our community. JEL Classifications: M40; M49.
本研究探讨了网上有毒信息的使用及其如何影响会计学术界对 DEI 的看法。在最近的就业市场季，我们观察到在两个在线就业市场论坛上以匿名发帖的形式使用的有毒交流，包括种族主义、性别歧视和仇恨言论。通过定性方法，包括对在线论坛的分析和对就业市场参与者的调查，我们发现论坛的语言暗示不合格的应聘者在就业市场上因其种族或性别而受到优待，并经常将这些人称为 "多元化招聘"。论坛语言还指出，来自历史上被边缘化社区的候选人在这一过程中面临歧视。重要的是，我们发现，有毒的交流对候选人在会计学术界对 DEI 的看法产生了负面影响。总之，这项研究呼吁领导层采取行动，识别并谴责我们社区中的有毒沟通。JEL 分类：M40; M49.
{"title":"Online Toxic Communication about the Accounting Academic Job Market","authors":"Cristina T. Alberti, Landi Morris","doi":"10.2308/horizons-2022-066","DOIUrl":"https://doi.org/10.2308/horizons-2022-066","url":null,"abstract":"\u0000 This study explores the use of online toxic communication and how it impacts perceptions of DEI in the accounting academic community. During a recent job market season, we observed the use of toxic communication, including racism, sexism, and hate speech, in the form of anonymous posts made to two online job market forums. Using qualitative methods, including analysis of the online forums and a survey of job market participants, we find that forum language implies that unqualified candidates receive preferential treatment in the job market based on their race or gender, often referring to these individuals as “diversity hires.” Forum language also states that candidates from historically marginalized communities face discrimination in this process. Importantly, we find that toxic communication negatively impacts candidates’ views of DEI within the accounting academy. Overall, this study serves as a call to action to leadership to identify and denounce toxic communication within our community.\u0000 JEL Classifications: M40; M49.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139457073","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-01DOI: 10.2308/horizons-2022-067
Elizabeth N. Cowle, Michelle A. Draeger, K. Smith
The accounting profession suffers from diversity, equity, inclusion, and belonging (DEIB) deficiencies. Although the largest accounting firms have touted their investments in diversity efforts, the extent to which firms have invested in recruiting diverse talent is unclear. Using accounting firms’ charitable giving data, we show that, although firm giving to historically Black colleges and universities (HBCUs) has increased over time, the total allocation percentage to HBCUs has remained relatively stagnant. Further, monetary giving to HBCUs is concentrated among a few HBCUs with higher prestige, and all HBCUs receive relatively little overall compared with predominantly white institutions (PWIs). Discussions with HBCU accounting faculty and accounting firm professionals support our main findings and suggest additional forms of investment that accounting firms can leverage to help address DEIB deficiencies. Overall, our study provides actionable recommendations that can inform public accounting firms’ efforts as they seek to develop a more diverse workforce. Data Availability: Data are available upon request. JEL Classifications: M41.
{"title":"Accounting Firm Investment in Diverse Talent: Evidence from Charitable Giving to Historically Black Colleges and Universities (HBCUs)","authors":"Elizabeth N. Cowle, Michelle A. Draeger, K. Smith","doi":"10.2308/horizons-2022-067","DOIUrl":"https://doi.org/10.2308/horizons-2022-067","url":null,"abstract":"\u0000 The accounting profession suffers from diversity, equity, inclusion, and belonging (DEIB) deficiencies. Although the largest accounting firms have touted their investments in diversity efforts, the extent to which firms have invested in recruiting diverse talent is unclear. Using accounting firms’ charitable giving data, we show that, although firm giving to historically Black colleges and universities (HBCUs) has increased over time, the total allocation percentage to HBCUs has remained relatively stagnant. Further, monetary giving to HBCUs is concentrated among a few HBCUs with higher prestige, and all HBCUs receive relatively little overall compared with predominantly white institutions (PWIs). Discussions with HBCU accounting faculty and accounting firm professionals support our main findings and suggest additional forms of investment that accounting firms can leverage to help address DEIB deficiencies. Overall, our study provides actionable recommendations that can inform public accounting firms’ efforts as they seek to develop a more diverse workforce.\u0000 Data Availability: Data are available upon request.\u0000 JEL Classifications: M41.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140526701","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-01DOI: 10.2308/horizons-2022-152
Yi Luo, Steven E. Salterio, Constance Adamson
There is a widespread concern that a “replication crisis” exists in the social sciences. Accounting researchers echo this claim and add that little accounting replication research is published. We carry out a conservative study to identify articles published in six leading accounting journals from 1970 to 2016 that attempt to replicate prior financial accounting and auditing research. We find 248 articles that attempted to replicate, in whole or in part, 298 published papers’ results typically in the context of extending the original finds. Highlights of our findings include: (1) the number and percentage of replicating articles have increased over the period; (2) 60 percent of all replication attempts are completely successful, 29 percent report mixed success, leaving 11 percent that fail to replicate. These findings suggest that the accounting academe publishes more replication research than previously documented and that published results are relatively robust when replicated. Data Availability: Data are available from the authors upon request.
{"title":"Replication of Audit and Financial Accounting Research: We Do More than We Think","authors":"Yi Luo, Steven E. Salterio, Constance Adamson","doi":"10.2308/horizons-2022-152","DOIUrl":"https://doi.org/10.2308/horizons-2022-152","url":null,"abstract":"\u0000 There is a widespread concern that a “replication crisis” exists in the social sciences. Accounting researchers echo this claim and add that little accounting replication research is published. We carry out a conservative study to identify articles published in six leading accounting journals from 1970 to 2016 that attempt to replicate prior financial accounting and auditing research. We find 248 articles that attempted to replicate, in whole or in part, 298 published papers’ results typically in the context of extending the original finds. Highlights of our findings include: (1) the number and percentage of replicating articles have increased over the period; (2) 60 percent of all replication attempts are completely successful, 29 percent report mixed success, leaving 11 percent that fail to replicate. These findings suggest that the accounting academe publishes more replication research than previously documented and that published results are relatively robust when replicated.\u0000 Data Availability: Data are available from the authors upon request.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139538297","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-01DOI: 10.2308/horizons-2023-073
Becca N. Baaske, Marc Eulerich, David A. Wood
Public accounting firms and internal audit departments are implementing data analytics to enhance effectiveness and efficiency; however, there is a shortage of professionals with data analysis skills and the ability to derive meaningful insights. We conducted a quasiexperiment to examine whether and how individuals’ spatial abilities and types of feedback are related to anomaly identification performance. We predict and find that those with higher spatial abilities choose better visualizations and, in turn, are more accurate at anomaly identification. Auditors with lower spatial abilities can choose better visualizations and more accurately identify anomalies when they are provided task property feedback (i.e., feedback about the process) rather than outcome feedback or no feedback. Finally, a combination of high spatial abilities and task property feedback significantly reduces the number of false positive anomalies identified for all auditors. Our findings suggest practitioners should consider measuring spatial abilities during recruitment and when assigning visualization tasks.
{"title":"Improving Audit Quality with Data Analytic Visualizations: The Importance of Spatial Abilities and Feedback in Anomaly Identification","authors":"Becca N. Baaske, Marc Eulerich, David A. Wood","doi":"10.2308/horizons-2023-073","DOIUrl":"https://doi.org/10.2308/horizons-2023-073","url":null,"abstract":"\u0000 Public accounting firms and internal audit departments are implementing data analytics to enhance effectiveness and efficiency; however, there is a shortage of professionals with data analysis skills and the ability to derive meaningful insights. We conducted a quasiexperiment to examine whether and how individuals’ spatial abilities and types of feedback are related to anomaly identification performance. We predict and find that those with higher spatial abilities choose better visualizations and, in turn, are more accurate at anomaly identification. Auditors with lower spatial abilities can choose better visualizations and more accurately identify anomalies when they are provided task property feedback (i.e., feedback about the process) rather than outcome feedback or no feedback. Finally, a combination of high spatial abilities and task property feedback significantly reduces the number of false positive anomalies identified for all auditors. Our findings suggest practitioners should consider measuring spatial abilities during recruitment and when assigning visualization tasks.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140523191","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-01DOI: 10.2308/horizons-2023-051
Sanaz Aghazadeh, Kris Hoang, Christine J. Nolder
Audit firms are undertaking tremendous efforts to improve auditors’ work attitudes as one approach to tackling talent shortages. We present an auditors’ work attitudes framework to help practitioners identify relevant research from auditor judgment and decision-making (JDM) studies and to translate these findings for application to practice. Practitioners might overlook auditor JDM research because it tends to focus on individual auditor tasks and performance outcomes rather than firm-wide practices. Nonetheless, it may serve as a relevant source of evidence to inform firms’ strategies. We use illustrative examples of auditor JDM studies to demonstrate how firms can apply our auditors’ work attitudes framework to firm initiatives, such as employee surveys and audit work designs. Our framework also helps researchers identify gaps in scholarly work on auditors’ work attitudes.
{"title":"Auditors’ Work Attitudes: Translating Auditor JDM Research Findings to Inform Audit Firms’ Strategies","authors":"Sanaz Aghazadeh, Kris Hoang, Christine J. Nolder","doi":"10.2308/horizons-2023-051","DOIUrl":"https://doi.org/10.2308/horizons-2023-051","url":null,"abstract":"\u0000 Audit firms are undertaking tremendous efforts to improve auditors’ work attitudes as one approach to tackling talent shortages. We present an auditors’ work attitudes framework to help practitioners identify relevant research from auditor judgment and decision-making (JDM) studies and to translate these findings for application to practice. Practitioners might overlook auditor JDM research because it tends to focus on individual auditor tasks and performance outcomes rather than firm-wide practices. Nonetheless, it may serve as a relevant source of evidence to inform firms’ strategies. We use illustrative examples of auditor JDM studies to demonstrate how firms can apply our auditors’ work attitudes framework to firm initiatives, such as employee surveys and audit work designs. Our framework also helps researchers identify gaps in scholarly work on auditors’ work attitudes.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139539421","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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