Pub Date : 2024-09-02DOI: 10.1080/00014788.2024.2381503
Christian Stadler, Christopher Nobes
This paper provides extensive empirical evidence of varied international practice in accounting for exploration and evaluation (E&E) costs under the permissive standard IFRS 6. We distinguish 10 di...
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Pub Date : 2024-08-21DOI: 10.1080/00014788.2024.2382298
Sudip Gupta, Joseph A. Micale, Ashok Robin, Rong Yang
The Jumpstart Our Business Startups (JOBS) Act (2012) allows reduced compliance costs for IPOs with less than $1 billion in revenues. While prior research has focused on the Act’s ability to reduce...
{"title":"The impact of the JOBS act on the costs of going public: evidence from long-term audit costs","authors":"Sudip Gupta, Joseph A. Micale, Ashok Robin, Rong Yang","doi":"10.1080/00014788.2024.2382298","DOIUrl":"https://doi.org/10.1080/00014788.2024.2382298","url":null,"abstract":"The Jumpstart Our Business Startups (JOBS) Act (2012) allows reduced compliance costs for IPOs with less than $1 billion in revenues. While prior research has focused on the Act’s ability to reduce...","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"23 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2024-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142178417","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 : 2024-08-21DOI: 10.1080/00014788.2024.2381500
Anna Agapova, Nikanor Volkov
We empirically investigate the relation between the quality of corporate governance and the propensity of executives to offer investors guidance on firm strategy. Using a hand-collected data set, w...
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Pub Date : 2024-08-05DOI: 10.1080/00014788.2024.2375713
Christopher Humphrey, Brendan O’Dwyer, Martin Martinoff
The statutory company audit can be a puzzling phenomenon. While heralded as a public interested function, its resulting audit reports are only addressed to the members of the audited company. Audit...
{"title":"Escaping ‘Groundhog Day’: the transformative possibilities of reconceptualising audit","authors":"Christopher Humphrey, Brendan O’Dwyer, Martin Martinoff","doi":"10.1080/00014788.2024.2375713","DOIUrl":"https://doi.org/10.1080/00014788.2024.2375713","url":null,"abstract":"The statutory company audit can be a puzzling phenomenon. While heralded as a public interested function, its resulting audit reports are only addressed to the members of the audited company. Audit...","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"57 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2024-08-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141938415","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 : 2024-07-28DOI: 10.1080/00014788.2024.2366086
Geoffrey Whittington
Published in Accounting and Business Research (Ahead of Print, 2024)
发表于《会计与商业研究》（2024 年提前出版）
{"title":"Reflections on the past, present and future of the academic/professional interface in accounting","authors":"Geoffrey Whittington","doi":"10.1080/00014788.2024.2366086","DOIUrl":"https://doi.org/10.1080/00014788.2024.2366086","url":null,"abstract":"Published in Accounting and Business Research (Ahead of Print, 2024)","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"13 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2024-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141938416","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 : 2024-07-28DOI: 10.1080/00014788.2024.2364199
Jeff Boone, Lele Chen, Juan Mao
Small audit firms try to reduce their resource constraints in serving clients by creating inter-organisational relationships (IORs) through membership in accounting networks or in agreements with i...
{"title":"Non-Big 6 audit firms’ access to external resources through inter-organisational relationships","authors":"Jeff Boone, Lele Chen, Juan Mao","doi":"10.1080/00014788.2024.2364199","DOIUrl":"https://doi.org/10.1080/00014788.2024.2364199","url":null,"abstract":"Small audit firms try to reduce their resource constraints in serving clients by creating inter-organisational relationships (IORs) through membership in accounting networks or in agreements with i...","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"65 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2024-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142268626","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 : 2024-07-04DOI: 10.1080/00014788.2024.2364215
Jean-François Gajewski, Marco Heimann, Pierre-Majorique Léger, Prince Teye
This article studies whether nudges – that is, gentle alterations of people’s behaviour – increase audit quality. Although the utility of nudges is well-established in behavioural sciences, their a...
{"title":"Enhancing auditors’ professional skepticism through nudges: an eye-tracking experiment","authors":"Jean-François Gajewski, Marco Heimann, Pierre-Majorique Léger, Prince Teye","doi":"10.1080/00014788.2024.2364215","DOIUrl":"https://doi.org/10.1080/00014788.2024.2364215","url":null,"abstract":"This article studies whether nudges – that is, gentle alterations of people’s behaviour – increase audit quality. Although the utility of nudges is well-established in behavioural sciences, their a...","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"50 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141569696","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 : 2024-06-18DOI: 10.1080/00014788.2024.2346836
Alaa Alhaj-Ismail, Sami Adwan
This paper examines the ability of share-based compensation expense (SBCE) to predict future firm performance relative to other employee compensation expenses. It also examines whether cash settled...
{"title":"The predictive ability of share-based compensation expense","authors":"Alaa Alhaj-Ismail, Sami Adwan","doi":"10.1080/00014788.2024.2346836","DOIUrl":"https://doi.org/10.1080/00014788.2024.2346836","url":null,"abstract":"This paper examines the ability of share-based compensation expense (SBCE) to predict future firm performance relative to other employee compensation expenses. It also examines whether cash settled...","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"153 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2024-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141505728","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 : 2024-06-03DOI: 10.1080/00014788.2024.2346533
Kirstin Becker, Ulfert Gronewold, Katharina Weiß
In this paper, we study how the European Financial Reporting Advisory Group (EFRAG) used different legitimacy strategies between 2004 and 2021 to secure its organisational survival. Although EFRAG ...
{"title":"Using legitimacy strategies to secure organisational survival over time: the case of EFRAG","authors":"Kirstin Becker, Ulfert Gronewold, Katharina Weiß","doi":"10.1080/00014788.2024.2346533","DOIUrl":"https://doi.org/10.1080/00014788.2024.2346533","url":null,"abstract":"In this paper, we study how the European Financial Reporting Advisory Group (EFRAG) used different legitimacy strategies between 2004 and 2021 to secure its organisational survival. Although EFRAG ...","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"42 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2024-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141505729","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 : 2024-04-08DOI: 10.1080/00014788.2024.2328934
Anna Eitrem, Anita Meidell, Sven Modell
In this paper, we review and critique the use of institutional theory in social and environmental accounting (SEA) research and discuss whether this has helped or hindered in furthering a critical ...
{"title":"The use of institutional theory in social and environmental accounting research: a critical review","authors":"Anna Eitrem, Anita Meidell, Sven Modell","doi":"10.1080/00014788.2024.2328934","DOIUrl":"https://doi.org/10.1080/00014788.2024.2328934","url":null,"abstract":"In this paper, we review and critique the use of institutional theory in social and environmental accounting (SEA) research and discuss whether this has helped or hindered in furthering a critical ...","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"51 1","pages":""},"PeriodicalIF":1.7,"publicationDate":"2024-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140575677","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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