Results 1 to 10 of about 82,263 (50)

Board Gender Diversity and Investment Efficiency: Global Evidence from 83 Country-Level Interventions

Accounting Review, 2023
We investigate the effect of board gender diversity (BGD) on investment outcomes. We identify variation in BGD by compiling, for the first time, a global catalog of 83 BGD interventions implemented in 59 countries between 1999 and 2021.
D. Baik, Clara Xiaoling Chen, David Godsell   +2 more
semanticscholar   +1 more source

How Will Blockchain Technology Impact Auditing and Accounting: Permissionless versus Permissioned Blockchain

Current Issues in Auditing, 2019
Blockchain offers a drastically new way to record, process, and store financial transactions and information, and has the potential to fundamentally change the landscape of the accounting profession and reshape the business ecosystem.
Manlu Liu, Kean Wu, Jennifer Xu
semanticscholar   +1 more source

The Invisible Hand of Short Selling: Does Short Selling Discipline Earnings Management?

, 2015
We hypothesize that short selling has a disciplining role vis-à-vis firm managers that forces them to reduce earnings management. Using firm-level short-selling data for thirty-three countries collected over a sample period from 2002 to 2009, we document
M. Massa
semanticscholar   +1 more source

Voluntary carbon assurance and the cost of equity capital: International evidence

Australian Journal of Management
We examine the impact of voluntary carbon assurance on a firm’s cost of equity capital (COE). Based on 6500 firm-year observations across 44 countries covering a period of 8 years (2010–2017), we find that the adoption of carbon assurance is negatively ...
Rina Datt, Le Luo, Reuben Segara
semanticscholar   +1 more source

Innovation in Audit and Assurance: A Global Study of Disruptive Technologies

Journal of Emerging Technologies in Accounting
The study at hand develops the Audit and Assurance Value Chain as a structured framework with four categories: accessing information and data, verifying information, protecting information, and assessing internal controls.
Tom Seidenstein, Kai-Uwe Marten, Giovanni Donaldson, Tassilo L. Föhr, Valentin Reichelt, Lena B. Jakoby   +5 more
semanticscholar   +1 more source

Technology Coopetition and Voluntary Disclosures of Innovation

Accounting Review
We examine firms’ voluntary disclosures of innovation under technology coopetition, focusing on technology standard setting organizations (SSOs).
Jun Oh, P. Yeung, Bo Zhu
semanticscholar   +1 more source

The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting

, 2001
Robert W. Holthausen, R. Watts
semanticscholar   +1 more source

Can Critical Audit Matters Be a Signal of Poor Accruals Quality?

Auditing
We investigate the relationship between critical audit matters (CAMs) and accruals quality. We find that companies with a higher number of CAMs in their audit reports are associated with poorer accruals quality, and this association appears to be ...
Yuntian Li, Bing Luo, Zvi Singer, Jing Zhang   +3 more
semanticscholar   +1 more source

Gender Differences in Financial Reporting Decision-Making: Evidence from Accounting Conservatism

, 2015
Bill Francis, I. Hasan, Jong Chool Park, Qiang Wu   +3 more
semanticscholar   +1 more source

The Impact of Performance Reporting on Investment Behavior: Evidence from Disclosure Reform in the U.K.

Accounting Review
I examine the real effects of a disclosure mandate that, with the aim of enhancing performance reporting, requires a subset of London Stock Exchange (LSE) firms to describe operational and strategic aspects of value creation, such as business ...
Gitae Park
semanticscholar   +1 more source