Results 21 to 30 of about 82,263 (50)

Financial Reporting for the Knowledge Economy

Social Science Research Network
The North American corporate landscape is undergoing a $30 trillion transformation amid what many consider the fourth or fifth industrial revolution.
Anup Srivastava
semanticscholar   +1 more source

Effects of Mandatory Carbon Reporting on Greenwashing

Accounting Review
We study the effects of mandatory environmental reporting on greenwashing. Our setting is a regulation in the United Kingdom requiring firms to report carbon emissions, or mandatory carbon reporting (MCR).
J. Grewal, Gordon Richardson, Jingjing Wang   +2 more
semanticscholar   +1 more source

The Future of Target-Setting Theory and Practice

Journal of Management Accounting Research
This paper highlights three emerging trends in target setting: (1) Objectives and Key Results (OKRs), (2) sustainability goals, and (3) targets for artificial intelligence (AI) agents.
Matthias D. Mahlendorf
semanticscholar   +1 more source

Challenges for Leveraging Explainable Artificial Intelligence in Audit Procedures

Journal of Emerging Technologies in Accounting
This paper discusses the challenges encountered by the audit industry in light of the dearth of well-labeled data and the increasing adoption of machine learning technologies.
Hanchi Gu, H. Duan, Miklos A. Vasarhelyi
semanticscholar   +1 more source

Analyst Coverage and Expected Crash Risk: Evidence from Exogenous Changes in Analyst Coverage

Accounting Review, 2018
Using brokerage mergers and closures as two sources of exogenous shock to analyst coverage, this study explores the causal effect of analyst coverage on ex ante expected crash risk as captured by the options implied volatility smirk.
Jeong‐Bon Kim, L. Lu, Yangxin Yu
semanticscholar   +1 more source

Responsible Investors and Stock Market Feedback

Accounting Review
We examine how stock market feedback affects corporate investment when responsible investors are active in the market. These investors experience disutility when the firm’s investment decisions are misaligned with their nonfinancial preferences.
Hui Chen, Jan Schneemeier
semanticscholar   +1 more source

Redefining Perceived Boundaries: Insights into the Audit Committee’s Evolving Responsibilities

Accounting Review
Oversight responsibilities for many audit committees (ACs) are evolving to include some of the hottest topics in the boardroom: enterprise risk management, cybersecurity, and environmental, social, and governance reporting.
Lauren M. Cunningham, Sarah E. Stein, Kimberly Walker, Karneisha Wolfe   +3 more
semanticscholar   +1 more source

Fair-Value Measurement for Illiquid and Unexchangeable Crypto Assets

Journal of Emerging Technologies in Accounting
This paper revisits the principal path method (PPM) for fair-value pricing of crypto assets and compares its performance with alternative models. The original PPM, as outlined by Beigman, Brennan, Hsieh, and Sannella (2023), is tailored for situations ...
Eyal Beigman, Gerard Brennan, Sheng-Feng Hsieh, Alexander J. Sannella   +3 more
semanticscholar   +1 more source

Common Auditors in Supply Chain Relationships and the Provision of Trade Credit

Accounting Review
This study examines the association between a shared common auditor among suppliers and customers and trade credit. Using hand-collected pairwise trade credit data, we find that a supplier extends more trade credit to a customer audited by a common ...
L. Lisic, Qiliang Liu, Timothy A. Seidel, Hanzhong Shi, Angie Wang, A. Zimmerman   +5 more
semanticscholar   +1 more source

Compustat Financial Statement Data Articulation: A Simplified Approach

Journal of Financial Reporting
Casey, Gao, Kirschenheiter, Li, and Pandit (2016) present a modified model of financial statement articulation using the Financial Statement Balancing Model (FSBM) from Compustat.
B. Ayash, Ziemowit Bednarek, Adam Bordeman   +2 more
semanticscholar   +1 more source