Accounting and Business Research最新文献

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Discussion of ‘Accounting for intangible assets: suggested solutions’ 关于“无形资产会计：建议的解决方案”的讨论

IF 1.7 4区管理学 Q2 BUSINESS, FINANCE

Accounting and Business Research

Pub Date : 2021-11-16 DOI: 10.1080/00014788.2021.1984906

N. Hellman

Accounting researchers are sometimes criticised for focusing too much on empirical research of limited relevance to preparers, capital providers or standard setters; however, making conceptual progress is hard – both practitioners and academics will then question whether your contributions are genuinely new. I find the approach adopted by Barker, Lennard, Penman and Teixeira (Barker et al. 2021, referred to as BLPT in this commentary) commendable in that they address core accounting issues in a way that is directly relevant to standard setters. I agree with BLPT that normative accounting research is relatively underdeveloped, and that empirical research is constrained by accounting practice. In my discussion below, I focus on three areas: (1) single project vs. portfolios, (2) internally generated vs. purchased assets and (3) measurement after recognition.

会计研究人员有时因过于关注与编制者、资本提供者或标准制定者相关性有限的实证研究而受到批评；然而，在概念上取得进展是很困难的&从业者和学者都会质疑你的贡献是否真的是新的。我发现Barker、Lennard、Penman和Teixeira采用的方法（Barker等人，2021，在本评论中称为BLPT）值得称赞，因为他们以与标准制定者直接相关的方式解决了核心会计问题。我同意BLPT的观点，即规范会计研究相对不发达，实证研究受到会计实践的制约。在下面的讨论中，我重点讨论了三个领域：（1）单个项目与投资组合，（2）内部生成的资产与购买的资产，以及（3）确认后的计量。

引用次数: 1

Does access to developed audit markets improve home audit quality? Evidence from China 进入发达审计市场是否能提高国内审计质量?来自中国的证据

IF 1.7 4区管理学 Q2 BUSINESS, FINANCE

Accounting and Business Research

Pub Date : 2021-11-10 DOI: 10.1080/00014788.2021.1951645

Kevin C. K. Lam, J. Liu, Rita W. Y. Yip

In December 2010, Hong Kong regulators allowed 12 mainland Chinese registered audit firms to audit companies incorporated in mainland China and listed in Hong Kong (H-shares). In this study, we examine whether access to the Hong Kong audit market improves the quality of audits conducted by these Chinese audit firms for clients listed in the mainland markets (A-shares). Using data from 2008 to 2016, we find that mainland auditors with H-share clients provide higher quality audits, as measured by more modified audit opinions, higher audit fees and less earnings management, than auditors without H-share clients. This effect is more pronounced when the auditors are non-Big 4 firms and the clients are listed only in mainland China. Further analysis shows that A-share investors react positively to the initial announcement that mainland auditors are permitted to conduct H-share audits. Overall, our findings suggest that H-share audits have a positive spillover effect on the quality of A-share audits.

2010年12月，香港监管机构允许12家在中国内地注册的审计事务所对在中国内地注册并在香港上市的公司(h股)进行审计。在本研究中，我们考察了进入香港审计市场是否会提高这些中国审计公司为在内地市场(a股)上市的客户进行审计的质量。利用2008年至2016年的数据，我们发现，与没有h股客户的内地审计师相比，拥有h股客户的内地审计师提供了更高质量的审计，包括更多的修改审计意见、更高的审计费用和更少的盈余管理。当审计机构不是四大会计师事务所，且客户仅在中国大陆上市时，这种影响更为明显。进一步分析表明，a股投资者对内地审计师获准进行h股审计的初步公告反应积极。总体而言，我们的研究结果表明，h股审计对a股审计质量具有积极的溢出效应。

引用次数: 1

Management control systems and innovation strategies in business-incubated start-ups 创业企业的管理控制系统和创新策略

IF 1.7 4区管理学 Q2 BUSINESS, FINANCE

Accounting and Business Research

Pub Date : 2021-11-09 DOI: 10.1080/00014788.2021.1986365

Jacobo Gomez-Conde, Ernesto Lopez-Valeiras, Ricardo Malagueño, Raul Gonzalez-Castro

We respond to recent calls for a better understanding of the effects of management control systems (MCS) in small start-ups. Using a sample of business-incubated start-ups, we examine the performance effects of the alignment between MCS and innovation strategies. Regression analyses show higher performance when financial (non-financial) MCS are associated with an emphasis on exploratory (exploitative) innovation strategies. Overall, this study contributes to understanding the contingent effects of MCS and innovation strategies in business-incubated start-ups, as well as the consequences for their outcome and survival.

我们回应了最近的呼吁，即更好地了解管理控制系统（MCS）在小型初创企业中的影响。使用一个企业孵化的初创企业样本，我们检验了MCS和创新战略之间的一致性对绩效的影响。回归分析显示，当财务（非财务）MCS与强调探索性（开发性）创新策略相关时，表现更高。总的来说，这项研究有助于理解MCS和创新战略在企业孵化的初创企业中的偶然效应，以及对其结果和生存的影响。

引用次数: 9

The role of information asymmetry in closely-held firms’ tax and financial reporting choices 信息不对称在控股公司税务和财务报告选择中的作用

IF 1.7 4区管理学 Q2 BUSINESS, FINANCE

Accounting and Business Research

Pub Date : 2021-11-09 DOI: 10.1080/00014788.2021.1986366

Hong Fan, Amin Mawani, Liqiang Chen

This study examines whether and how closely-held ownership is associated with the relationship between tax and financial reporting aggressiveness. More specifically, we find that although both closely-held and widely-held firms pursue tax savings and higher reported earnings, closely-held firms are less aggressive compared to widely-held firms in pursuing both simultaneously. We argue and find evidence that this is associated with non-controlling shareholders and controlling shareholders concerned about agency costs imposed by each on the other. Furthermore, this finding is driven mainly by firms with high information asymmetry (as proxied by firm size, analyst following and board size), suggesting that information asymmetry is a channel through which closely-held ownership is associated with firms’ tax and financial reporting choices.

本研究考察了持股是否以及持股与税务和财务报告积极性之间的关系有多密切。更具体地说，我们发现，尽管紧密持股和广泛持股的公司都追求节税和更高的报告收益，但与广泛持股的企业相比，紧密持股的公司在同时追求这两个目标方面没有那么积极。我们认为并发现证据表明，这与非控股股东和控股股东对各自强加给对方的代理成本的担忧有关。此外，这一发现主要是由具有高度信息不对称性的公司驱动的（以公司规模、分析师追随和董事会规模为代表），这表明信息不对称是一种渠道，通过这种渠道，紧密持股与公司的税务和财务报告选择相关联。

引用次数: 2

Effect of mHealth Interventions on Glycemic Control and HbA1c Improvement among Type II Diabetes Patients in Asian Population: A Systematic Review and Meta-Analysis. 移动医疗干预对亚洲 II 型糖尿病患者血糖控制和 HbA1c 改善的影响：系统回顾与元分析》。

4区管理学 Q2 BUSINESS, FINANCE

Accounting and Business Research

Pub Date : 2021-11-01 Epub Date: 2022-02-17 DOI: 10.4103/ijem.ijem_387_21

Divya Verma, Yogesh Bahurupi, Ravi Kant, Mahendra Singh, Pradeep Aggarwal, Vartika Saxena

Introduction: Due to the high prevalence of diabetes mellitus, it is pertinent to educate and inform diabetes patients about their self-management. It can be done effectively using innovative methods like mobile health (mHealth), which includes mobile applications, phone calls, and text messages. Thus, this meta-analysis was conducted to summarize the effectiveness of mHealth interventions for the management of diabetes compared with usual care in the Asian population.

Materials and methods: Searches were performed in electronic databases, namely PubMed, Scopus, Embase, and Cochrane Library, in August and September 2020. Search terms used were "Diabetes Mellitus," "mHealth," "glycemic control", "HbA1c levels," and "Blood glucose levels." The primary outcome was glycated hemoglobin and blood glucose levels. Trials were pooled, and heterogeneity was quantified using the I² statistic.

Results: The search yielded 3980 abstracts, of which 18 trials met the inclusion criteria. Lowering of Hba1c levels was reported in the majority of trials, which aided in Glycemic control. For post prandial blood glucose (PPBG) levels, a statistically significant reduction of value -20.13 (95%CI -35.16 to -5.10, P = 0.009, I² = 59%) was seen in the mean in the intervention group, whereas for HbA1c levels the mean reduction in the intervention group was -0.44 (95%CI, -0.79 to 0.10, P = 0.01, I² = 87%). Although these interventions proved beneficial for these outcomes, there was a difference in the amount of effects caused by different mHealth interventions.

Conclusion: This study acknowledged the effects of different mHealth interventions as per their accessibility and availability in recent years. There is a need to include more studies in future reviews to generate a larger body of evidence for the reported outcomes. The researchers should give the utmost priority to the transparency while reporting the interventions for effective interpretation of the retrieved data.

导言：由于糖尿病的高发病率，对糖尿病患者进行自我管理方面的教育和宣传非常重要。使用创新方法，如移动医疗（mHealth），包括移动应用程序、电话和短信，可以有效地做到这一点。因此，我们进行了这项荟萃分析，总结了在亚洲人群中，与常规护理相比，移动医疗干预对糖尿病管理的有效性：于 2020 年 8 月和 9 月在 PubMed、Scopus、Embase 和 Cochrane Library 等电子数据库中进行了检索。使用的检索词包括 "糖尿病"、"移动医疗"、"血糖控制"、"HbA1c 水平 "和 "血糖水平"。主要结果是糖化血红蛋白和血糖水平。对试验进行了汇总，并使用 I2 统计量对异质性进行了量化：结果：检索共获得 3980 篇摘要，其中 18 项试验符合纳入标准。大多数试验报告了降低 Hba1c 水平的情况，这有助于控制血糖。就餐后血糖（PPBG）水平而言，干预组的平均值为-20.13（95%CI -35.16至-5.10，P = 0.009，I2 = 59%），下降幅度具有统计学意义；而就 HbA1c 水平而言，干预组的平均值为-0.44（95%CI，-0.79至0.10，P = 0.01，I2 = 87%），下降幅度具有统计学意义。虽然这些干预措施证明对这些结果有益，但不同的移动医疗干预措施所产生的效果存在差异：本研究根据近年来不同移动医疗干预措施的可及性和可用性对其效果进行了确认。有必要在今后的审查中纳入更多的研究，以便为所报告的结果提供更多的证据。研究人员在报告干预措施时应高度重视透明度，以便有效解释检索到的数据。

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引用次数: 0

The value of auditing, audit independence, and audit pricing: a review of empirical evidence from China 审计的价值、审计独立性和审计定价——对中国经验证据的回顾

IF 1.7 4区管理学 Q2 BUSINESS, FINANCE

Accounting and Business Research

Pub Date : 2021-10-21 DOI: 10.1080/00014788.2021.1970703

Liansheng Wu, J. Xiao

In this paper, we review the empirical research on the value of auditing, audit independence, and audit fees published in Accounting Research and Auditing Research, the two premier accounting and auditing journals in China. We identify the main themes in the three areas and assess the consistency of the available empirical evidence on the topics we review. We also highlight the innovativeness of auditing studies published in Chinese language journals to English language readers of the global accounting academic community, before introducing the papers included in this Special Issue on Auditing in China. Finally, we identify gaps in the literature and suggest avenues to help promote further research in this area.

本文回顾了中国两大主要会计和审计期刊《会计研究》和《审计研究》对审计价值、审计独立性和审计费用的实证研究。我们确定了这三个领域的主要主题，并评估了我们所审查主题的现有经验证据的一致性。在介绍本期《中国审计》特刊中的论文之前，我们还向全球会计学术界的英文读者强调了在中文期刊上发表的审计研究的创新性。最后，我们确定了文献中的空白，并提出了有助于促进该领域进一步研究的途径。

引用次数: 0

Does sell-side debt research have investment value? 卖方债务研究有投资价值吗?

IF 1.7 4区管理学 Q2 BUSINESS, FINANCE

Accounting and Business Research

Pub Date : 2021-10-20 DOI: 10.1080/00014788.2021.2012418

Sunhwa Choi, Robert Kim

This study examines whether sell-side debt research has investment value for debt investors. We find that both the levels of and changes in recommendations are associated with event-time abnormal bond returns, and that changes in recommendations (i.e. upgrades and downgrades) are associated with stronger price reactions. More importantly, we find that changes in recommendations are associated with a significant post-event bond price drift, suggesting delayed market reactions to recommendation changes. The calendar-time portfolio approach of buying (selling) bonds following upgrades (downgrades) generates significant abnormal bond returns. In addition, we present new evidence that debt analysts often provide different recommendations for bonds issued by a firm to reflect different bond-specific characteristics. Overall, our results suggest that debt analysts’ recommendations have investment value.

本研究考察了卖方债务研究对债务投资者是否具有投资价值。我们发现，建议的水平和变化都与事件时间异常债券回报有关，建议的变化（即升级和降级）与更强的价格反应有关。更重要的是，我们发现建议的变化与事件后债券价格的显著漂移有关，这表明市场对建议变化的反应延迟。在升级（降级）后购买（出售）债券的日历时间投资组合方法会产生显著的异常债券回报。此外，我们提出了新的证据，证明债务分析师经常为一家公司发行的债券提供不同的建议，以反映不同的债券特定特征。总体而言，我们的研究结果表明，债务分析师的建议具有投资价值。

引用次数: 0

Performance measurement systems, hierarchical accountability and enabling control 绩效衡量系统、分级问责制和赋能控制

IF 1.7 4区管理学 Q2 BUSINESS, FINANCE

Accounting and Business Research

Pub Date : 2021-09-19 DOI: 10.1080/00014788.2021.1940076

Mikael Cäker, Sven Siverbo, John Åkesson

The theory of enabling control explains how the development and design of performance measurement systems (PMSs) induce subordinate managers to experience PMSs as enabling. However, PMSs are often vital to superior managers’ control. The empirical research indicates that PMSs cease to be enabling when given a large degree of attention in control processes. We use a qualitative case study, abductive research, and a hierarchical accountability perspective to explore how superior managers’ use of PMSs for control purposes may support subordinate managers’ experience of PMSs as enabling. We show how superior managers’ choices of how to use PMSs to demand and react to accounts may trigger subordinate managers to use the design characteristics of enabling control. We also show how PMSs can be important to superior managers’ control and still be experienced as enabling by subordinate managers. We show the importance of two choices for superior managers’ use of PMSs in hierarchical accountability: (1) extend performance evaluation over time and (2) limit the discretion for subordinate managers to play out within hierarchical communication.

使能控制理论解释了绩效衡量系统的开发和设计如何促使下属管理者将绩效衡量系统视为使能。然而，PMS通常对上级管理者的控制至关重要。实证研究表明，当在控制过程中受到很大程度的关注时，PMSs就不再有效了。我们使用定性案例研究、溯因研究和分层问责视角来探索上级管理者出于控制目的使用PMS如何支持下级管理者将PMS作为有利因素的体验。我们展示了上级管理者选择如何使用PMS来要求和应对账户，可能会触发下级管理者使用启用控制的设计特征。我们还展示了PMS如何对上级管理者的控制很重要，并且仍然被下级管理者视为可行的。我们展示了上级管理者在分级问责制中使用PMS的两种选择的重要性：（1）随着时间的推移延长绩效评估；（2）限制下级管理者在分层沟通中发挥作用的自由裁量权。

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引用次数: 3

Subjective performance evaluation and managerial work outcomes 主观绩效评估和管理工作成果

IF 1.7 4区管理学 Q2 BUSINESS, FINANCE

Accounting and Business Research

Pub Date : 2021-09-17 DOI: 10.1080/00014788.2021.1959292

Iryna Alves, Sofia M. Lourenço

Organisations design performance evaluation systems to obtain desired work outcomes. This study analyses how subjective performance evaluation (SPE), a specific type of performance evaluation, is related to managerial work outcomes—turnover intention, organisational identification, and performance. To this end, we consider two possible mechanisms: feedback quality and trust in the supervisor. Moreover, we also consider whether adding objective performance measures to SPE alters these relationships. Based on questionnaire responses from 751 top executives and middle managers in small and medium enterprises, we find that SPE is negatively related to feedback quality, but this effect is mitigated when SPE is used jointly with objective performance measures. SPE is not directly related to trust in the supervisor when feedback quality is also considered in the analysis because the two mechanisms are inter-related—we find a positive relationship between feedback quality and trust in the supervisor. Both mechanisms are negatively related to turnover intention, but only trust in the supervisor is positively related to organisational identification. Finally, both turnover intention and organisational identification are positively related to performance. Our findings suggest that companies using SPE can improve work outcomes by adding objective performance measures to their performance evaluation system.

组织设计绩效评估系统以获得期望的工作成果。本研究分析了主观绩效评估（SPE），一种特定类型的绩效评估，如何与管理工作结果——离职意向、组织认同和绩效——相关。为此，我们考虑了两种可能的机制：反馈质量和对主管的信任。此外，我们还考虑了在SPE中添加客观的性能度量是否会改变这些关系。基于751名中小企业高管和中层管理人员的问卷调查，我们发现SPE与反馈质量呈负相关，但当SPE与客观绩效指标结合使用时，这种影响会减轻。当分析中还考虑反馈质量时，SPE与对主管的信任没有直接关系，因为这两种机制是相互关联的——我们发现反馈质量与对主管信任之间存在正相关关系。这两种机制都与离职意向呈负相关，但只有对主管的信任与组织认同呈正相关。最后，离职意向和组织认同都与绩效呈正相关。我们的研究结果表明，使用SPE的公司可以通过在其绩效评估系统中添加客观的绩效指标来改善工作成果。

{"title":"Subjective performance evaluation and managerial work outcomes","authors":"Iryna Alves, Sofia M. Lourenço","doi":"10.1080/00014788.2021.1959292","DOIUrl":"https://doi.org/10.1080/00014788.2021.1959292","url":null,"abstract":"Organisations design performance evaluation systems to obtain desired work outcomes. This study analyses how subjective performance evaluation (SPE), a specific type of performance evaluation, is related to managerial work outcomes—turnover intention, organisational identification, and performance. To this end, we consider two possible mechanisms: feedback quality and trust in the supervisor. Moreover, we also consider whether adding objective performance measures to SPE alters these relationships. Based on questionnaire responses from 751 top executives and middle managers in small and medium enterprises, we find that SPE is negatively related to feedback quality, but this effect is mitigated when SPE is used jointly with objective performance measures. SPE is not directly related to trust in the supervisor when feedback quality is also considered in the analysis because the two mechanisms are inter-related—we find a positive relationship between feedback quality and trust in the supervisor. Both mechanisms are negatively related to turnover intention, but only trust in the supervisor is positively related to organisational identification. Finally, both turnover intention and organisational identification are positively related to performance. Our findings suggest that companies using SPE can improve work outcomes by adding objective performance measures to their performance evaluation system.","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"53 1","pages":"127 - 157"},"PeriodicalIF":1.7,"publicationDate":"2021-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41979780","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}

引用次数: 5

Standard precision and aggressive financial reporting: the influence of incentive horizon 标准精确和激进的财务报告：激励视野的影响

IF 1.7 4区管理学 Q2 BUSINESS, FINANCE

Accounting and Business Research

Pub Date : 2021-08-27 DOI: 10.1080/00014788.2021.1952059

Kara Hunter, Jacob M. Rose, Atm Tariquzzaman, J. Thibodeau

The extant literature on precision in accounting standards suggests that financial statement preparers are less likely to make aggressive financial reporting decisions under less precise, principles-based accounting standards as compared to under more precise, rules-based accounting standards. We extend this line of research by examining how the incentive horizon of financial statement preparers influences earnings management behaviour. Consistent with prior literature, we find evidence that more precise standards lead to more income-increasing earnings management behaviour than do less precise standards when the incentive horizon is short-term in nature. However, when the incentive horizon is long-term, more precise standards are associated with financial reporting decisions that reduce current income relative to less precise standards. Importantly, the findings demonstrate that the effects of standard precision are changed by the incentive time horizon, and the effects of standard precision on financial decision makers cannot be fully understood when precision is studied without considering the timing of management incentive structures.

现有关于会计准则准确性的文献表明，与更精确、基于规则的会计准则相比，财务报表编制者在不太精确、基于原则的会计准则下不太可能做出激进的财务报告决策。我们通过研究财务报表编制者的激励水平如何影响盈余管理行为来扩展这一研究路线。与先前的文献一致，我们发现有证据表明，当激励期限是短期的时，更精确的标准比不那么精确的标准更能导致收入增加的盈余管理行为。然而，当激励期限是长期的时，更精确的标准与财务报告决策相关，与不太精确的标准相比，财务报告决策会减少当前收入。重要的是，研究结果表明，标准精度的影响会随着激励时间范围的变化而变化，当在不考虑管理激励结构时机的情况下研究精度时，无法完全理解标准精度对财务决策者的影响。

{"title":"Standard precision and aggressive financial reporting: the influence of incentive horizon","authors":"Kara Hunter, Jacob M. Rose, Atm Tariquzzaman, J. Thibodeau","doi":"10.1080/00014788.2021.1952059","DOIUrl":"https://doi.org/10.1080/00014788.2021.1952059","url":null,"abstract":"The extant literature on precision in accounting standards suggests that financial statement preparers are less likely to make aggressive financial reporting decisions under less precise, principles-based accounting standards as compared to under more precise, rules-based accounting standards. We extend this line of research by examining how the incentive horizon of financial statement preparers influences earnings management behaviour. Consistent with prior literature, we find evidence that more precise standards lead to more income-increasing earnings management behaviour than do less precise standards when the incentive horizon is short-term in nature. However, when the incentive horizon is long-term, more precise standards are associated with financial reporting decisions that reduce current income relative to less precise standards. Importantly, the findings demonstrate that the effects of standard precision are changed by the incentive time horizon, and the effects of standard precision on financial decision makers cannot be fully understood when precision is studied without considering the timing of management incentive structures.","PeriodicalId":7054,"journal":{"name":"Accounting and Business Research","volume":"53 1","pages":"108 - 126"},"PeriodicalIF":1.7,"publicationDate":"2021-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41571385","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}

引用次数: 0

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