Contemporary Accounting Research2019年总目录


Contemporary Accounting Research2019年总目录


Contemporary Accounting Research (CAR), the premiere research journal of the Canadian Academic Accounting Association, publishes leading- edge research that contributes to our collective understanding of accounting's role within organizations, markets or society. Canadian based, and global in scope, CAR seeks to reflect the worldwide intellectual diversity in accounting research. Therefore, CAR welcomes interesting and intellectually rigorous work in all topics of accounting, using any appropriate method, and based in any discipline or research tradition that can contribute to accounting knowledge.

It is a high quality journal (A*) in the Australian Business Deans Council (ABDC) Quality Journal List.


Michael Welker, Queen's University

Jeffrey Pittman, Memorial University of Newfoundland

Contemporary Accounting Research (CAR)是加拿大学术会计协会的主要研究期刊,其发表的前沿研究有助于我们对会计在组织,市场或社会中的角色的集体理解。CAR位于加拿大,业务范围遍及全球,旨在反映会计研究领域的全球知识多样性。因此,CAR欢迎使用任何合适的方法,并根据可有助于会计知识的任何学科或研究传统,在会计的所有主题中进行有趣且智力上严谨的工作。

它是澳大利亚商学院理事会(ABDC)质量期刊列表中的高质量期刊(A *)


Michael Welker,皇后大学

Jeffrey Pittman,纽芬兰纪念大学

Volume 36, Issue 4

Disclosure Overload? A Professional‐User Perspective on the Usefulness of General Purpose Financial Statements

Michael S. Drake, Jeffrey Hales, Lynn Rees

Maintaining a Reputation for Consistently Beating Earnings Expectations and the Slippery Slope to Earnings Manipulation

Jenny Chu, Patricia M. Dechow, Kai Wai Hui, Annika Yu Wang

Employee Movements from Audit Firms to Audit Clients

Andrew R. Finley, Mindy H. J. Kim, Phillip T. Lamoreaux, Clive S. Lennox

An Incomplete Audit at the Earnings Announcement: Implications for Financial Reporting Quality and the Market's Response to Earnings

Nathan T. Marshall, Joseph H. Schroeder, Teri Lombardi Yohn

Investor Overreaction to Earnings Surprises and Post‐Earnings‐Announcement Reversals

Allen W. Bathke Jr, Terry W. Mason, Richard M. Morton

When Do Qualitative Risk Disclosures Backfire? The Effects of a Mismatch in Hedge Disclosure Formats on Investors' Judgments

Yanan He, Hun‐Tong Tan, Feng Yeo, Jixun Zhang

It Goes without Saying: The Effects of Intrinsic Motivational Orientation, Leadership Emphasis of Intrinsic Goals, and Audit Issue Ambiguity on Speaking Up

Kathryn Kadous, Chad A. Proell, Jay Rich, Yuepin (Daniel) Zhou

One Team or Two? Investigating Relationship Quality between Auditors and IT Specialists: Implications for Audit Team Identity and the Audit Process

Tim D. Bauer, Cassandra Estep, with Discussion by Bertrand Malsch

Idiosyncratic Information, Moral Hazard, and the Cost of Capital

Pingyang Gao

Forecast Accuracy and Consistent Preferences for the Timing of Information Arrival

Christian Hofmann, Naomi R. Rothenberg

Professional Directors and Governance Quality

Aida Sijamic Wahid, Kyle Welch

Ex Post Settling Up in Cash Compensation: New Evidence

Ana Albuquerque, Bingyi Chen, Qi (Flora) Dong, Edward J. Riedl

CEO Hedging Opportunities and the Weighting of Performance Measures in Compensation Contracts

Shengmin Hung, Hunghua Pan, Taychang Wang

M&A Due Diligence, Post‐Acquisition Performance, and Financial Reporting for Business Combinations

Daniel Wangerin

Capitalization of In‐Process Research and Development under SFAS 141R and Information Asymmetry

Hyeesoo (Sally) H. Chung, Stephen A. Hillegeist, You‐Il (Chris) Park, Jinyoung P. Wynn

Information‐Processing Costs and Breadth of Ownership

Jeong‐Bon Kim, Bing Li, Zhenbin Liu

Accounting Standards Harmonization and Financial Integration

Dan Dhaliwal, Wen He, Yan Li, Raynolde Pereira

Managerial Discretion and Task Interdependence in Teams

Markus C. Arnold, Ivo D. Tafkov

Controls and Cooperation in Interactive and Non‐Interactive Settings

Jace B. Garrett, Jeffrey A. Livingston, William B. Tayler, with Discussion by Nicole L. Cade, Sarah E. McVay

Does Audit Committee Accounting Expertise Help to Promote Audit Quality? Evidence from Auditor Reporting of Internal Control Weaknesses

Ling Lei Lisic, Linda A. Myers, Timothy A. Seidel, Jian Zhou

Auditor Reporting and Regulatory Sanctions in the Broker‐Dealer Industry: From Self‐Regulation to PCAOB Oversight

Anne Leah Schnader, Jean C. Bedard, Nathan H. Cannon

Does Fair Value Accounting Contribute to Systemic Risk in the Banking Industry?

Urooj Khan

Does XBRL Adoption Constrain Earnings Management? Early Evidence from Mandated U.S. Filers

Jeong‐Bon Kim, Joung W. Kim, Jee‐Hae Lim

Earning the “Write to Speak”: Sell‐Side Analysts and Their Struggle to Be Heard

Crawford Spence, Mark Aleksanyan, Yuval Millo, Shahed Imam, Subhash Abhayawansa

Does Tax Planning Affect Analysts' Forecast Accuracy?

Jere R. Francis, Stevanie S. Neuman, Nathan J. Newton

Volume 36, Issue 3

Trade‐offs between Tax and Financial Reporting Benefits: Evidence from Purchase Price Allocations in Taxable Acquisitions

Daniel Lynch, Miles Romney, Bridget Stomberg, Daniel Wangerin, with Discussion by John R. Robinson

Fundamental Analysis: Combining the Search for Quality with the Search for Value

Kevin Li, Partha Mohanram

State Pension Accounting Estimates and Strong Public Unions

Samuel B. Bonsall IV, Joseph Comprix, Karl A. Muller III

Revealing Corporate Financial Misreporting

Quinn D. Curtis, Dain C. Donelson, Justin J. Hopkins

IQ and Audit Quality: Do Smarter Auditors Deliver Better Audits?

Jenni Kallunki, Juha‐Pekka Kallunki, Lasse Niemi, Henrik Nilsson, with Discussion by Daniel Aobdia

Mind the Gap: Why Do Experts Have Differences of Opinion Regarding the Sufficiency of Audit Evidence Supporting Complex Fair Value Measurements?

Steven M. Glover, Mark H. Taylor, Yi‐Jing Wu, with Discussion by Ken T. Trotman

The Loss of Information Associated with Binary Audit Reports: Evidence from Auditors' Internal Control and Going Concern Opinions

Brant E. Christensen, Stevanie S. Neuman, Sarah C. Rice

Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom

Lauren C. Reid, Joseph V. Carcello, Chan Li, Terry L. Neal, with Discussion by Jere R. Francis

U.S. Auditors' Perceptions of the PCAOB Inspection Process: A Behavioral Examination

Lindsay M. Johnson, Marsha B. Keune, Jennifer Winchel

The Relation between Strategy, CEO Selection, and Firm Performance

Margaret A. Abernethy, Yu Flora Kuang, Bo Qin

The Informativeness of Relative Performance Information and its Effect on Effort Allocation in a Multitask Environment

R. Lynn Hannan, Gregory P. McPhee, Andrew H. Newman, Ivo D. Tafkov, with Discussion by Steven J. Kachelmeier

Investment Experience, Financial Literacy, and Investment‐Related Judgments

Susan D. Krische

Valuation Implications of Unconditional Accounting Conservatism: Evidence from Analysts' Target Prices

Jae B. Kim, Alexander Nekrasov, Pervin K. Shroff, Andreas Simon

Internal Information Quality and the Sensitivity of Investment to Market Prices and Accounting Profits

Shane Heitzman, Mengjie Huang

Asymmetric Learning from Prices and Post‐Earnings‐Announcement Drift

Jaewon Choi, Linh Thompson, Jared Williams

Linguistic Information Quality in Customers' Forward‐Looking Disclosures and Suppliers' Investment Decisions

Can Chen, Jeong‐Bon Kim, Minghai Wei, Hao Zhang

The Effects of Competition from S Corporations on the Organizational Form Choice of Rival C Corporations

Michael P. Donohoe, Petro Lisowsky, Michael A. Mayberry

How Quickly Do Firms Adjust to Optimal Levels of Tax Avoidance?

Jaewoo Kim, Sean T. McGuire, Steven Savoy, Ryan Wilson, with Discussion by Judson Caskey

The Interrelation between Audit Quality and Managerial Reporting Choices and its Effects on Financial Reporting Quality

Evelyn R. Patterson, J. Reed Smith, Samuel L. Tiras

The Construction of the Efficient Office: Scientific Management, Accountability, and the Neo‐Liberal State

Lee D. Parker, Ingrid Jeacle

Volume 36, Issue 2

Assets and Liabilities: When Do They Exist?

Nicole L. Cade, Lisa Koonce, Kim I. Mendoza, with Discussion by Lynn Rees, with Discussion by Mary B. Tokar

Relative Effects of IFRS Adoption and IFRS Convergence on Financial Statement Comparability

Steve Lin, William N. Riccardi, Changjiang Wang, with Discussion by Patrick E. Hopkins Gary Kabureck

Do Clients Get What They Pay For? Evidence from Auditor and Engagement Fee Premiums

James R. Moon Jr , Jonathan E. Shipman , Quinn T. Swanquist , Robert L. Whited

Evidence of Industry Scale Effects on Audit Hours, Billing Rates, and Pricing

Simon Dekeyser , Ann Gaeremynck , Marleen Willekens

PCAOB Inspections: Public Accounting Firms on “Trial”

Kimberly D. Westermann , Jeffrey Cohen , Greg Trompeter

Information Quality and Endogenous Project Outcomes

Mingcherng Deng , Lin Nan , Xiaoyan Wen

Public Disclosures in the Presence of Suppliers and Competitors

Anil Arya , Brian Mittendorf , Dae‐Hee Yoon

Customers’ Risk Factor Disclosures and Suppliers’ Investment Efficiency

Tzu‐Ting Chiu , Jeong‐Bon Kim , Zheng Wang

Are Risk Factor Disclosures Still Relevant? Evidence from Market Reactions to Risk Factor Disclosures Before and After the Financial Crisis

Anne Beatty , Lin Cheng , Haiwen Zhang

The Materiality of Accounting Errors: Evidence from SEC Comment Letters

Andrew A. Acito , Jeffrey J. Burks , W. Bruce Johnson

The Political Influence of Voters’ Interests on SEC Enforcement

Jonas Heese

Shareholder Activism and Voluntary Disclosure Initiation: The Case of Political Spending

Vishal P. Baloria , Kenneth J. Klassen , Christine I. Wiedman

Spillover Effects of Internal Control Weakness Disclosures: The Role of Audit Committees and Board Connections

Shijun Cheng , Robert Felix , Raffi Indjejikian

Déjà Vu: The Effect of Executives and Directors with Prior Banking Crisis Experience on Bank Outcomes around the Global Financial Crisis

Anwer S. Ahmed , Brant E. Christensen , Adam J. Olson , Christopher G. Yust

How Do Audit Offices Respond to Audit Fee Pressure? Evidence of Increased Focus on Nonaudit Services and their Impact on Audit Quality

Erik L. Beardsley , Dennis R. Lassila , Thomas C. Omer

Do Accounting Firm Consulting Revenues Affect Audit Quality? Evidence from the Pre‐ and Post‐SOX Eras

Ling Lei Lisic , Linda A. Myers , Robert Pawlewicz , Timothy A. Seidel

Auditor Sensitivity to Real Earnings Management: The Importance of Ambiguity and Earnings Context

Benjamin P. Commerford , Dana R. Hermanson , Richard W. Houston , Michael F. Peters

The Client as a Source of Institutional Conformity for Commitments to Core Values in the Auditing Profession

Thomas Carrington , Tobias Johansson , Gustav Johed , Peter Öhman

The Effects of Biasing Performance Measurement Systems on Incentives and Retention Decisions

Ramji Balakrishnan , George Drymiotes , Konduru Sivaramakrishnan

The Effect of Environmental Risk on the Efficiency of Negotiated Transfer Prices

Markus C. Arnold , Robert M. Gillenkirch , R. Lynn Hannan

Transparency, Information Shocks, and Tax Avoidance

Jon N. Kerr

Readability of 10‐K Reports and Stock Price Crash Risk

Chansog (Francis) Kim , Ke Wang , Liandong Zhang

Volume 36, Issue 1

Building the Legitimacy of Whistleblowers: A Multi‐Case Discourse Analysis

Hervé Stolowy , Yves Gendron , Jodie Moll , Luc Paugam

Information Asymmetries about Measurement Quality

Jonathan Glover , Carolyn B. Levine

Discussion of “Information Asymmetries about Measurement Quality”

Ranjani Krishnan

Auditing Goodwill in the Post‐Amortization Era: Challenges for Auditors

Douglas R. Ayres , Terry L. Neal , Lauren C. Reid , Jonathan E. Shipman

How Does Intrinsic Motivation Improve Auditor Judgment in Complex Audit Tasks?

Kathryn Kadous , Yuepin (Daniel) Zhou

Discussion of “How Does Intrinsic Motivation Improve Auditor Judgment in Complex Audit Tasks?”

Ann Vanstraelen

Nonrecurring Items in Debt Contracts

Anne Beatty , Lin Cheng , Tzachi Zach

Mandatory IFRS Adoption and the Role of Accounting Earnings in CEO Turnover

Joanna Shuang Wu , Ivy Xiying Zhang

Do Investors Respond to Explanatory Language Included in Unqualified Audit Reports?

Keith Czerney , Jaime J. Schmidt , Anne M. Thompson

Corporate Tax Aggressiveness and Insider Trading

Sung Gon Chung , Beng Wee Goh , Jimmy Lee , Terry Shevlin

The Complementarity between Tax Avoidance and Manager Diversion: Evidence from Tax Haven Firms

T. J. Atwood , Christina Lewellen

Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality

Brian Bratten , Monika Causholli , Thomas C. Omer

Tax Reporting Behavior Under Audit Certainty

Benjamin C. Ayers , Jeri K. Seidman , Erin M. Towery

Do Corporate Site Visits Impact Stock Prices?

Qiang Cheng , Fei Du , Brian Yutao Wang , Xin Wang

Financial Statement Comparability and the Informativeness of Stock Prices About Future Earnings

Jong‐Hag Choi , Sunhwa Choi , Linda A. Myers , David Ziebart

Exploring Value‐Based Management Sophistication: The Role of Potential Economic Benefits and Institutional Influence

Sebastian Firk , Torben Schmidt , Michael Wolff

The Multiplicity of Performance Management Systems: Heterogeneity in Multinational Corporations and Management Sense‐Making

David J. Cooper , Mahmoud Ezzamel , Keith Robson

Stakeholder Orientations and Cost Management

Xiaotao (Kelvin) Liu, Xiaoxia Liu, Colin D. Reid

EBITDA and Managers' Investment and Leverage Choices

Oded Rozenbaum


[1]. 披露超载?专业用户对通用财务报表有用性的看法

迈克尔·德雷克(Michael S. Drake),杰弗里·海尔斯(Jeffrey Hales),林恩·里斯(Lynn Rees)

[2]. 始终保持良好的声誉,超越预期的收入,并且对收入的操纵趋于滑坡

Jenny Chu, Patricia M. Dechow, Kai Wai Hui, Annika Yu Wang

[3]. 从审计公司到审计客户的员工调动

Andrew R. Finley,Mindy H.J. Kim,Phillip T.Lamoreaux,Clive S.Lennox

[4]. 收益公告中的审计不完整:对财务报告质量和市场对收益的反应的暗示

内森·马歇尔(Nathan T. Marshall),约瑟夫·H·施罗德(Joseph H.Schroeder),特里·伦巴第(Teri Lombardi Yohn)

[5] .投资者对盈利意外和盈利公告后逆转的过度反应


[6]. 定性风险何时披露适得其反?对冲披露格式不匹配对投资者判断的影响


[7]. 不言而喻:内在动机取向,内在目标的领导力强调和审计问题的歧义性对说话的影响

凯瑟琳·卡杜斯(Kathryn Kadous),乍得·普罗尔(Chad A.Proell),杰伊·里奇(Jay Rich),周跃品(Daniel)

[8]. 一或两个团队?调查审核员与IT专家之间的关系质量:对审核团队身份和审核流程的影响

Tim D. Bauer,Cassandra Estep, 以及Bertrand Malsch的讨论

[9]. 特质信息,道德风险和资本成本


[10]. 信息到达时间的预测准确性和一致的偏好

克里斯汀·霍夫曼(National R. Rothenberg)

[11]. 专业董事和治理质量

Aida Sijamic Wahid,凯尔·韦尔奇

[12]. 事后确认现金补偿:新证据

安娜·阿尔伯克基(Ana Albuquerque),陈炳仪(Bingyi Chen),董琦(Flora),爱德华·J·里德尔(Edward J.Riedl)

[13]. CEO对冲机会与薪酬合同绩效指标的权重


[14]. 企业合并的并购尽职调查,收购后绩效和财务报告

丹尼尔·旺格林(Daniel Wangerin)

[15]. SFAS 141R和信息不对称下的过程中研发资本化

Hyeesoo(Sally)H. Chung,Stephen A.Hillegeist,You-Il(Chris)Park,Jinyoung P.Wynn

[16]. 信息处理成本和所有权范围


[17]. 会计准则协调与财务整合

Dan Dhaliwal,Wen He,Yan Li,Raynolde Pereira

[18]. 团队中的管理裁量权和任务相互依存

Markus C.Arnold,Ivo D.Tafkov

[19]. 互动和非互动环境中的控制与合作

Jace B. Garrett,Jeffrey A. Livingston,William B. Tayler,以及Nicole L. Cade,Sarah E. McVay的讨论

[20]. 审计委员会会计专业知识是否有助于提高审计质量?审计师报告内部控制缺陷的证据

Ling Lei Lisic,Linda A.Myers,Timothy A.Seidel,Jianzhou

[21]. 经纪交易行业的审计师报告和监管制裁:从自我监管到PCAOB监督

安妮·利亚·施纳德(Anne Leah Schnader),让·C·贝达德(Jean C. Bedard),内森·坎农(Nathan H. Cannon)

PCAOB:美国公众公司会计监督委员会 Public Company Accounting Oversight Board


[22]. 公允价值会计对银行业的系统性风险有影响吗?

乌鲁吉·汗(Urooj Khan)

[23]. XBRL的采用是否会限制盈余管理?来自美国授权申报人的早期证据


[24]. 赚到“发言权”:卖方分析师及其所听到的挣扎

Crawford Spence,Mark Aleksanyan,Yuval Millo,Shahed Imam,Subhash Abhayawansa

[25]. 税收筹划是否会影响分析师的预测准确性?

杰里·弗朗西斯(Jere R. Francis),斯特凡妮·纽曼(Stevanie S.Neuman),内森·J·牛顿(Nathan J. Newton)


[26]. 税收与财务报告收益之间的权衡:应税收购中购买价格分配的证据

Daniel Lynch,Miles Romney,Bridget Stomberg,Daniel Wangerin,以及John R. Robinson的讨论

[27]. 基本面分析:将对质量的追求与对价值的追求相结合

李凯文,Partha Mohanram

[28]. 国家养老金会计估计和强大的公共工会


[29]. 揭露公司财务错误举报

奎因·柯蒂斯(Quinn D.Curtis),戴恩·C·多尼尔森(Dain C.

[30]. 智商和审计质量:更聪明的审计师会提供更好的审计吗?

Jenni Kallunki,Juha‐Pekka Kallunki,Lasse Niemi,Henrik Nilsson,以及Daniel Aobdia的讨论

[31]. 留意差距:为什么专家在支持复杂公允价值计量的审计证据充分性方面存在意见分歧?

史蒂文·格洛弗(Steven M.Glover),马克·泰勒(Mark H.Taylor),吴以静

[32]. 与二元审计报告相关的信息损失:来自审计师内部控制和持续关注意见的证据


[33]. 审计师报告变更对财务报告质量和审计成本的影响:来自英国的证据

Lauren C. Reid,Joseph V. Carcello,Chan Li,Terry L. Neal,以及Jere R. Francis的讨论

[34]. 美国审计师对PCAOB检验流程的看法:行为检验

Lindsay M. Johnson,Marsha B. Keune,Jennifer Winchel

[35]. 战略,首席执行官选择与公司绩效之间的关系


[36]. 在多任务环境中相对绩效信息的信息性及其对工作量分配的影响

R. Lynn Hannan,Gregory P. McPhee,Andrew H.Newman,Ivo D.Tafkov,以及Steven J. Kachelmeier的讨论

[37]. 投资经验,财务素养和与投资有关的判断

苏珊·克里斯切(Susan D.Krische)

[38]. 无条件会计稳健性的估值含义:来自分析师目标价格的证据*

Jae B.Kim,Alexander Nekrasov,Pervin K.Shroff,Andreas Simon

[39]. 内部信息质量以及投资对市场价格和会计利润的敏感性

Shane Heitzman,黄梦洁

[40]. 价格和获利后公告漂移的非对称学习


[41]. 客户的前瞻性披露和供应商的投资决策中的语言信息质量


[42].   S公司的竞争对竞争对手C公司的组织形式选择的影响


[43]. 公司如何快速调整至最佳避税水平?

Jaewoo Kim,肖恩·麦奎尔,史蒂芬·萨沃伊,瑞安·威尔逊(Ryan Wilson),Judson Caskey进行讨论

[44]. 审计质量与管理报告选择之间的相互关系及其对财务报告质量的影响

伊夫琳·帕特森(Evelyn R.Patterson),里德·史密斯(J.Reed Smith),塞缪尔·提拉斯(Samuel L.Tiras)

[45]. 高效办公室的建设:科学管理,问责制和新自由主义国家



[46]. 资产和负债:它们何时存在?

妮可·凯德(Nicole L. Cade),丽莎·库恩斯(Lisa Koonce),金伊·门多萨(Kim I.Mendoza),林恩·里斯(Lynn Rees)的讨论,玛丽·托卡(Mary B. Tokar)的讨论

[47]. 采纳IFRS和IFRS趋同对财务报表可比性的相对影响

史蒂夫·林,威廉·N·里卡迪,王长江,与Patrick E. Hopkins Gary Kabureck的讨论

[48]. 客户得到付款吗?审计师的证据和聘用费溢价

小詹姆斯·R·穆恩(James R. Moon Jr),乔纳森·E·希普曼(Jonathan E. Shipman),奎因·T·斯旺奎斯特(Quinn T.Swanquist),罗伯特·怀特

[49]. 行业规模对审计时间,计费率和定价的影响的证据

西蒙·德基瑟(Simon Dekeyser),安·盖瑞姆尼克(Ann Gaeremynck),玛琳·威瑞肯斯(Marleen Willekens)

[50].   PCAOB检查:公共会计师事务所的“审判”


[51]. 信息质量和内生项目成果


[52]. 供应商和竞争对手在场的公开披露

Anil Arya,Brian Mittendorf,Dae‐Hee Yoon

[53]. 客户的风险因素披露和供应商的投资效率


[54]. 风险因素披露仍然有意义吗?金融危机前后市场对风险因素披露的反应的证据


[55]. 会计错误的重要性:来自SEC评论信的证据


美国证券交易委员会(SEC --the U.S. Securities and Exchange Commission)1934年根据证券交易法令而成立,是直属美国联邦的独立准司法机构,负责美国的证券监督和管理工作,是美国证券行业的最高机构。证券交易委员会的总部在华盛顿特区,拥有5名经总统提名并由国会通过的委员、5个职能部门和23个办事处,大约有4600名员工分布在华盛顿和全国各地的11个地区办事处。美国证券交易委员会(SEC)具有准立法权、准司法权、独立执法权。

[56]. 选民利益对SEC执法的政治影响

乔纳斯·海斯(Jonas Heese)

[57]. 股东激进主义和自愿披露行动:政治支出案例

维沙尔·P·巴洛里亚(Vishal P. Baloria),肯尼斯·克拉森(Kenneth J.Klassen),克里斯汀·维德曼(Christine I. Wiedman)

[58]. 内部控制弱点披露的溢出效应:审计委员会和董事会关系的作用


[59]. DéjàVu:曾有银行危机经验的高管和董事对全球金融危机前后银行业绩的影响

Anwer S.Ahmed,Brant E.Christensen,Adam J.Olson,Christopher G.Yust

dejavu (法语单词),原文为法语déjà vu,中文翻译为“既视感”,简单而言就是“似曾相识”,未曾经历过的事情或场景仿佛在某时某地经历过的似曾相识之感。

[60]. 审计事务所如何应对审计费用压力?越来越多地关注非审计服务及其对审计质量的影响的证据

埃里克·比尔兹利(Erik L. Beardsley),丹尼斯·拉西拉(Dennis R. Lassila),托马斯·C·欧默(Thomas C. Omer)

[61]. 会计师事务所的咨询收入会影响审计质量吗?来自SOX之前和之后时代的证据

凌雷·里西奇(Ling Lei Lisic),琳达·迈尔斯(Linda A.Myers),罗伯特·波列维奇(Robert Pawlewicz),蒂莫西·塞德尔(Timothy A. Seidel)

萨班斯法案,2001年12月,美国最大的能源公司——安然公司,突然申请破产保护,此后,公司丑闻不断,规模也"屡创新高",特别是2002年6月的世界通信会计丑闻事件,"彻底打击了(美国)投资者对(美国)资本市场的信心"(Congress report, 2002)。为了改变这一局面,美国国会和政府加速通过了《萨班斯法案》(以下简称SOX法案),该法案的另一个名称是"上市公司会计改革与投资者保护法案"。法案的第一句话就是"遵守证券法律以提高公司披露的准确性和可靠性,从而保护投资者及其他目的。"《萨班斯—奥克斯利法案》(Sarbanes-Oxley Act)对在美国上市的公司提供了合规性要求,使上市公司不得不考虑控制IT风险在内的各种风险。

[62]. 审计师对实际收入管理的敏感性:歧义和收入背景的重要性


[63]. 客户是审计专业对核心价值观承诺的制度整合的来源

托马斯·卡林顿(Thomas Carrington),托比亚斯·约翰逊(Tobias Johansson),古斯塔夫·约希德(Gustav Johed),彼得·奥曼(PeterÖhman)

[64]. 偏差绩效评估系统对激励和保留决策的影响

拉姆吉·巴拉克里希南(Ramji Balakrishnan),乔治·德赖米特(George Drymiotes),康杜鲁·西瓦拉马克里希南(Konduru Sivaramakrishnan)

[65]. 环境风险对谈判转让价格效率的影响

Markus C.Arnold,Robert M.Gillenkirch,R.Lynn Hannan

[66]. 透明度,信息冲击和避税


[67]. 10‐K报告的可读性和股价崩溃风险


10-K,即10-K表格,适用于美国上市公司。在每个财政年度末后的90天之内(拥有75million美元资产的公司必须在60天之内),公司要向 US Securities and Exchange Commission (SEC)递交10-K表格,内容包括公司历史、结构、股票状况及盈利等情况。


[68]. 建立举报人的合法性:多案例话语分析

埃尔维·斯托洛维(HervéStolowy),伊夫·根敦(Yves Gendron),朱迪·摩尔(Jodie Moll),卢克·鲍甘(Luc Paugam)

[69]. 有关测量质量的信息不对称

乔纳森·格洛弗(Jonathan Glover)

[70]. 关于“有关测量质量的信息不对称”的讨论

兰贾尼·克里希南(Ranjani Krishnan)

[71]. 摊销后时代的审计商誉:审计师的挑战


[72]. 内在动机如何改善复杂审计任务中对审计师的判断?

凯瑟琳·卡杜斯(Kathryn Kadous),周悦品(Daniel)

[73]. 讨论“内在动机如何改善复杂审计任务中的审计师判断力?”

安·范斯特雷伦(Ann Vanstraelen)

[74]. 债务合同中的非经常性项目


[75]. 强制采用IFRS以及会计收入在CEO流动中的作用


[76]. 投资者是否对不合格审计报告中包含的解释性语言作出回应?

基思·切尔尼(Keith Czerney),海梅·施密特(Jaime J. Schmidt),安妮·汤普森(Anne M.Thompson)

[77]. 公司税收侵略性和内幕交易


[78]. 避税与经理人转移之间的互补性:避税天堂公司的证据

克里斯蒂娜·勒韦伦(T. J. Atwood)

[79]. 审计事务所任期,银行复杂性和财务报告质量

布莱恩·布拉滕(Brian Bratten),莫妮卡(Monika Causholli),托马斯·C·欧默(Thomas C.Omer)

[80]. 审计确定性下的税收报告行为


[81]. 公司实地考察会影响股价吗?


[82]. 财务报表的可比性和股价对未来收益的信息性

崔钟格(Jong-Hag Choi),崔天花(Chunghwa Choi),琳达·迈尔斯(Linda A.Myers),大卫·齐伯特(David Ziebart)

[83]. 探索基于价值的管理技巧:潜在经济利益和制度影响的作用

塞巴斯蒂安·菲克(Sebastian Firk),托本·施密特(Torben Schmidt),迈克尔·沃尔夫(Michael Wolff)

[84]. 绩效管理体系的多样性:跨国公司的异质性与管理意识

大卫·库珀(David J. Cooper),马哈茂德(Mahmoud Ezzamel),基思·罗布森(Keith Robson)

[85]. 利益相关者导向和成本管理

刘晓涛(Kelvin),刘晓霞,Colin D. Reid

[86]. EBITDA与管理者的投资和杠杆选择

奥德(Oded Rozenbaum)

税息折旧及摊销前利润,简称EBITDA,是Earnings Before Interest, Taxes, Depreciation and Amortization的缩写,即未计利息、税项、折旧及摊销前的利润。 EBITDA被私人资本公司广泛使用,用以计算公司经营业绩。

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