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Articles 121 - 150 of 402
Full-Text Articles in Accounting
Internal Audit Stigma Impairs Internal Audit Outcomes, Marc Eulerich, Joleen Kremin, K. Kelli Saunders, David A. Wood
Internal Audit Stigma Impairs Internal Audit Outcomes, Marc Eulerich, Joleen Kremin, K. Kelli Saunders, David A. Wood
Faculty Publications
Prior research finds that the internal audit function (IAF) plays a critical role in organizations, yet there is still a stigma toward the profession. We examine how this stigma affects internal audit outcomes, using three different data sources: survey results from parts of Europe and the United States and an experiment. We find that when practicing internal auditors in parts of Europe and the U.S. believe there is a negative stigma about internal auditing, they report negative work outcomes, including less ability to add value, less influence in the organization, more resistance to implementing their recommendations, and more pressure to …
The Effects Of Pornography On Unethical Behavior In Business, Nathan W. Mecham, Melissa F. Lewis-Western, David A. Wood
The Effects Of Pornography On Unethical Behavior In Business, Nathan W. Mecham, Melissa F. Lewis-Western, David A. Wood
Faculty Publications
Pornography is no longer an activity confined to a small group of individuals or the privacy of one’s home. Rather, it has permeated modern culture, including the work environment. Given the pervasive nature of pornography, we study how viewing pornography affects unethical behavior at work. Using survey data from a sample that approximates a nationally representative sample in terms of demographics, we find a positive correlation between viewing pornography and intended unethical behavior. We then conduct an experiment to provide causal evidence. The experiment confirms the survey—consuming pornography causes individuals to be less ethical. We find that this relationship is …
Anonymous Equity Research, Travis Dyer, Eunjee Kim
Anonymous Equity Research, Travis Dyer, Eunjee Kim
Faculty Publications
Crowdsourced financial information platforms often allow content contributors to publish equity research anonymously. This study examines whether investors value or discount information in anonymous equity research. In the short window around research releases, we find that investors’ stock price reaction to anonymous research is muted in comparison to nonanonymous research. Consistent with credibility concerns influencing investor response, we document that this discount to anonymous research dissipates as the monitoring of content contributors intensifies and as authors develop a reputation for high-quality reporting. In addition, we perform a content analysis on the research reports and find that the muted market reaction …
Prior Audit Experience And Cfo Financial Reporting Aggressiveness, Eric R. Condie, Kara M. Obermire, Timothy Seidel, Michael S. Wilkins
Prior Audit Experience And Cfo Financial Reporting Aggressiveness, Eric R. Condie, Kara M. Obermire, Timothy Seidel, Michael S. Wilkins
Faculty Publications
In this study, we investigate the financial reporting behavior of chief financial officers (CFOs) with significant prior audit experience. Our tests indicate that, on average, CFOs who were former audit managers or partners report less aggressively than CFOs without prior audit experience. Thus, the mindset that auditors develop during their time in public accounting – which should value objective, transparent, and conservative financial reporting – appears to persist when auditors take high-level positions in industry. However, we also find that the reporting behavior of prior-auditor CFOs becomes more aggressive over time as the salience of their audit experience decays. Further, …
Surrogation Fundamentals: Measurement And Cognition, Paul Black, Thomas Meservy, William B. Tayler, Jeffrey O. Williams
Surrogation Fundamentals: Measurement And Cognition, Paul Black, Thomas Meservy, William B. Tayler, Jeffrey O. Williams
Faculty Publications
Measurement is a fundamental part of accounting. A primary purpose of measurement is to provide more concrete representations of abstract strategic objectives. A potential consequence of using measures to proxy for less-tangible strategic constructs is the tendency for managers to fall prey to surrogation, losing sight of strategic constructs and behaving as though measures are the constructs of interest. We show that surrogation is a nonconscious process. We also extend understanding of the conditions necessary for surrogation to occur by showing that mere awareness of measurement (even absent compensation) is sufficient to induce surrogation. These findings have implications for any …
Do We Matter? The Attention Policy Makers, Academics, And The General Public Give To Accounting Research, F. Greg Burton, Scott L. Summers, T. Jeffrey Wilks, David A. Wood
Do We Matter? The Attention Policy Makers, Academics, And The General Public Give To Accounting Research, F. Greg Burton, Scott L. Summers, T. Jeffrey Wilks, David A. Wood
Faculty Publications
Many question the value of accounting scholarship to society. We compared the attention the general public, policy makers, and academics give to academic accounting research relative to other business disciplines and other more general disciplines (economics, psychology, and other sciences). The results indicate that accounting research receives significantly less attention from the general public than all other disciplines and also performs relatively poorly in receiving policy makers’ attention compared to both economics and finance. Articles in other disciplines’ elite journals cite relatively little of accounting’s elite-level publications, but non-elite journal articles cite accounting research in similar numbers to other disciplines. …
Are Internal Audits Associated With Reductions In Perceived Risk?, Joseph V. Carcello, Marc Eulerich, Adi Masli, David A. Wood
Are Internal Audits Associated With Reductions In Perceived Risk?, Joseph V. Carcello, Marc Eulerich, Adi Masli, David A. Wood
Faculty Publications
We examine whether internal auditing provides value to organizations by reducing risk. We compare the changes in risks between audited business units and matched non-audited units within the same company. This design allows us to isolate the importance of an internal audit while holding constant changes in risk due to the organization and time period. Based on ratings from the heads of audited and non-audited units, we find that managers of audited units perceive a greater decline in risk as well as a greater increase in performance compared to managers of non-audited units. We also find that companies that have …
The Effect Of New Accounting Standards On The Performance Of Quantitative Investors*, Travis Dyer, Nicholas Guest, Jia Yin (Elisha) Yu
The Effect Of New Accounting Standards On The Performance Of Quantitative Investors*, Travis Dyer, Nicholas Guest, Jia Yin (Elisha) Yu
Faculty Publications
Quantitative investing relies on stable data generating processes and limited human involvement, which could create lower flexibility in the face of changing economic conditions. In this study, we examine quantitative investors’ ability to navigate a common and material change to the financial data generating process: new accounting standards. We find that returns of quantitative mutual funds temporarily decrease following the implementation of standards that change the definition of key accounting variables. The lower performance we document is relative to more traditional “discretionary” funds that rely heavily on human skill and judgment to make day-to-day investment decisions. Our result is predictably …
Earnings Announcement Delays And Implications For The Auditor-Client Relationship, Kimball Chapman, Michael S. Drake, Joseph Schroeder, Timothy Seidel
Earnings Announcement Delays And Implications For The Auditor-Client Relationship, Kimball Chapman, Michael S. Drake, Joseph Schroeder, Timothy Seidel
Faculty Publications
We examine whether delays in the expected release of annual earnings have implications for the future auditor-client relationship. Managers have strong incentives to release earnings on schedule and auditors play an important role in helping their clients avoid costly earnings announcement delays. We find an increased likelihood of subsequent auditor-client realignments after earnings announcement delays. We further find that clients changing auditors realign with audit firms that better meet their earnings announcement timing demands without any evidence of a significant compromise to the reliability of the financial statement numbers in the earnings announcement. Our results help inform regulatory concerns about …
Disclosure Sentiment: Machine Learning Vs Dictionary Methods, Richard Frankel, Jared Jennings, Joshua A. Lee
Disclosure Sentiment: Machine Learning Vs Dictionary Methods, Richard Frankel, Jared Jennings, Joshua A. Lee
Faculty Publications
We compare the ability of dictionary-based and machine-learning methods to capture disclosure sentiment at 10-K filing and conference call dates. Like Loughran and McDonald (2011), we use returns to assess sentiment. We find that measures based on machine learning offer a significant improvement in explanatory power over dictionary-based measures. Specifically, machine-learning measures explain returns at 10-K filing dates, while measures based on the Loughran and McDonald dictionary only explain returns at 10-K filing dates during the time period of their study. Moreover, at conference-call dates, machine-learning methods offer an improvement over the Loughran and McDonald dictionary method of a greater …
Accruals Earnings Management Proxies: Prudent Business Decisions Or Earnings Manipulation?, Theodore E. Christensen, Adrienna Huffman, Melissa F. Lewis-Western, Rachel Scott
Accruals Earnings Management Proxies: Prudent Business Decisions Or Earnings Manipulation?, Theodore E. Christensen, Adrienna Huffman, Melissa F. Lewis-Western, Rachel Scott
Faculty Publications
Over the last 5 years, the top accounting journals have published 388 articles that incorporate an empirical proxy for accruals-based earnings management. Researchers use these proxies to measure diverse managerial activities that represent fundamentally different constructs (from beneficial earnings management at one end of the spectrum to earnings manipulation at the other). We present a simple framework that defines the specific construct of “earnings manipulation” and places it within the context of the broader concept of “earnings management.” At the construct level, one distinguishing characteristic of earnings manipulation is that accruals reversals cause future earnings to be lower than earnings …
Factors Affecting The Outcomes Of Legal Claims Against Auditors, Karen D. De Meyst, D. Jordan Lowe, Mark E. Peecher, Jeffrey Pickerd, Andrew Reffett
Factors Affecting The Outcomes Of Legal Claims Against Auditors, Karen D. De Meyst, D. Jordan Lowe, Mark E. Peecher, Jeffrey Pickerd, Andrew Reffett
Faculty Publications
Maksymov, Pickerd, Lowe, Peecher, and Reffett (2020b) draw insights based on interviews with 27 prominent audit litigation attorneys about the factors affecting the initiation of legal claims against auditors and how such factors affect settlement outcomes. We summarize their key findings and discuss important implications for audit practitioners. Specifically, we focus on the key factors that affect plaintiff attorneys’ willingness to pursue legal claims against auditors, including the merits of the claim, size of alleged economic damages, auditors’ ability to pay, and the expected cost to pursue the claim. We also discuss the reasons why most audit disputes settle (as …
The Effects Of High Estimate Uncertainty In Auditor Negligence Litigation*, Jeffrey Pickerd, M. David Piercey
The Effects Of High Estimate Uncertainty In Auditor Negligence Litigation*, Jeffrey Pickerd, M. David Piercey
Faculty Publications
We examine how jurors’ negligence judgments and attorneys’ out-of-court settlements are differently impacted by two features of a materially misstated accounting estimate—the amount of estimate uncertainty and whether the misstated account is disaggregated into its own line-item or aggregated with other accounts into a single financial statement line-item. We predict and find that jurors and attorneys react to estimate uncertainty in opposite directions under common conditions. This finding is important because when jurors’ judgments and attorneys’ settlements differ, research into juror judgments alone may not capture a complete picture of auditor liability because the vast majority of audit litigation is …
Determinants And Consequences Of Noncompliance With The 2013 Coso Framework, Kunsu Park, Juan Qin, Timothy Seidel, Jian Zhou
Determinants And Consequences Of Noncompliance With The 2013 Coso Framework, Kunsu Park, Juan Qin, Timothy Seidel, Jian Zhou
Faculty Publications
The Securities and Exchange Commission (SEC) requires firms to use a ‘‘suitable framework” as a basis for evaluating the effectiveness of internal control over financial reporting. The COSO 1992 framework was the most commonly used suitable framework until it was superseded by the COSO 2013 framework. Because strict compliance with the updated framework was not enforced by regulatory authorities, a nontrivial number of firms did not comply in a timely fashion. We investigate determinants and consequences of noncompliance with the COSO 2013 framework following the supersession of the COSO 1992 framework. We find that noncompliance is positively associated with proxies …
Does Visibility Of An Engagement Partner’S Association With Recent Client Restatements Increase Fee Pressures From Non-Restating Clients?, Wuchun Chi, Ling Lei Lisic, Linda A. Myers, Mikhail Pevzner, Timothy Seidel
Does Visibility Of An Engagement Partner’S Association With Recent Client Restatements Increase Fee Pressures From Non-Restating Clients?, Wuchun Chi, Ling Lei Lisic, Linda A. Myers, Mikhail Pevzner, Timothy Seidel
Faculty Publications
We examine whether engagement partners who have recently been associated with client restatements experience increased audit fee pressures from their non-restating clients. Using data from the United States (U.S.) and Taiwan, we find evidence of lower audit fees among non-restating companies whose audit engagement partner was recently associated with another client’s restatement. These findings are generally strongest when the partner-associated restatement is more prominent or severe, and in the U.S., when non-restating clients are in the same industry as the restating client. Although we find very limited evidence that fee pressures lead to lower quality audits for these partners’ other …
Perceptions Of Tone At The Top From The Inside: Insights Into Audit Pricing, Jace Garrett, Rani Hoitash, Douglas F. Prawitt
Perceptions Of Tone At The Top From The Inside: Insights Into Audit Pricing, Jace Garrett, Rani Hoitash, Douglas F. Prawitt
Faculty Publications
Tone at the top plays an important role in entities’ internal control over financial reporting (ICFR) and in auditors’ planning and risk assessment decisions. Using a novel measure based on employee perceptions, we find that strong tone at the top is associated with reduced audit pricing and that this relation holds even for firms that report effective ICFR. This relation is stronger when employees’ tone perceptions are more consistent throughout the organization, when accounting is more complex, and when earnings manipulation risk is higher. We also find that strong tone is negatively associated with the incidence of reported material weaknesses …
Audit Committee Accounting Expertise And The Mitigation Of Strategic Auditor Behavior, James C. Hansen, Ling Lei Lisic, Timothy Seidel, Michael S. Wilkins
Audit Committee Accounting Expertise And The Mitigation Of Strategic Auditor Behavior, James C. Hansen, Ling Lei Lisic, Timothy Seidel, Michael S. Wilkins
Faculty Publications
Our study is motivated by the theory of credence goods in the auditing setting. We propose that audit committee accounting expertise should reduce information asymmetries between the auditor and the client, thereby limiting auditors’ ability to over-audit and under-audit. Consistent with this notion, our results indicate that when audit committees have accounting expertise, clients (1) pay lower fees when changes in standards decrease required audit effort; (2) pay a smaller fee premium in the presence of remediated material weaknesses; and (3) have a reduced likelihood of restatement when audit market competition is high. Our findings in the under-auditing setting generally …
The Settlement Norm In Audit Legal Disputes: Insights From Prominent Attorneys*, Eldar Maksymov, Jeffrey Pickerd, D. Jordan Lowe, Mark E. Peecher, Andrew Reffett
The Settlement Norm In Audit Legal Disputes: Insights From Prominent Attorneys*, Eldar Maksymov, Jeffrey Pickerd, D. Jordan Lowe, Mark E. Peecher, Andrew Reffett
Faculty Publications
Prior research indicates that most audit legal disputes settle. There is, however, little evidence of the factors that drive the settlement norm and its exceptions in audit legal disputes. To better understand these factors, we rely on theory related to how professionals manage risks and, as a result, how professions defend jurisdictional claims. We use this theoretical lens to help motivate four research questions that we probe by interviewing 27 prominent attorneys experienced in audit litigation. Consistent with our lens, our interview data indicate that attorneys manage their risks, including the risk of reputational loss, by settling based on their …
The Effect Of Audit Materiality Disclosures On Investors’ Decision Making*, Brant E. Christensen, Aasmund Eilifsen, Steven M. Glover, William F. Messier Jr.
The Effect Of Audit Materiality Disclosures On Investors’ Decision Making*, Brant E. Christensen, Aasmund Eilifsen, Steven M. Glover, William F. Messier Jr.
Faculty Publications
Recent reviews of the academic literature indicate that little is known regarding how users evaluate the materiality levels auditors use or respond to quantitative materiality disclosure. Regulators around the world have taken different stances on whether materiality should, or should not, be disclosed in the auditor’s report. In response to the dearth of research on these policy decisions, we examine the effect of audit materiality disclosures, or lack thereof, on professional investors’ decision making across different investment contexts (debt vs. equity, public vs. private). Our study is designed to test global audit public policy and as such our hypotheses are …
Research Relevance And Research Productivity, Jared Moon, David A. Wood
Research Relevance And Research Productivity, Jared Moon, David A. Wood
Faculty Publications
Research in accounting education has evolved to include, among other areas, research relevance, faculty research productivity, and the use of journal lists. These topics offer new areas for research including investigating the benefits and risks of relevant/irrelevant research, how effectively faculty research is evaluated, the potential consequences of using journal lists, and much more. Although these areas have significant and wide‐ranging effects on faculty, much more empirical data is needed to inform decision making. This paper highlights these issues and makes suggestions for additional research to help the academy make better decisions by using data‐driven research findings.
Perspectives On Management Review Controls: Challenges And Solutions—Insights From A Qualitative Study Of The Issues, John Fogarty, Mark Beasley, Douglas F. Prawitt
Perspectives On Management Review Controls: Challenges And Solutions—Insights From A Qualitative Study Of The Issues, John Fogarty, Mark Beasley, Douglas F. Prawitt
Faculty Publications
This study focuses on subjective, judgment-based management review controls (MRCs) used by management teams of public companies (hereinafter referenced as “preparers” or “organizations”) as part of their efforts to address the risk of material misstatements in financial reporting and to effectively and efficiently provide management with reasonable assurance that internal control over financial reporting (ICFR) is effective. This report provides information and insight useful to preparers, auditors, and regulators on issues surrounding the design, implementation, execution, and documentation of MRCs, including issues in the context of ICFR assessments and attestations under Section 404 of the Sarbanes-Oxley Act of 2002 (SOX). …
Sales Order Backlog And Corporate Social Responsibility, Li Sun, Brian Walkup, Kean Wu
Sales Order Backlog And Corporate Social Responsibility, Li Sun, Brian Walkup, Kean Wu
Faculty Publications
We examine the impact of sales order backlog, an important leading indicator of firm performance, on corporate social responsibility (CSR) performance (measured as responsible and irresponsible CSR performance). We rely on the stakeholder view and the resource availability view of CSR to develop our hypotheses. Under the stakeholder view, we posit a positive relation between sales order backlog and CSR performance. Under the resource availability view, we posit this relationship to be negative. Our empirical evidence shows a significant positive relation between order backlog and irresponsible CSR performance, suggesting that firms with higher order backlog demonstrate lower overall CSR performance. …
Fraud In Small Businesses: A Preliminary Study, Esther Bunn, Jack Ethridge, Kaili Crow
Fraud In Small Businesses: A Preliminary Study, Esther Bunn, Jack Ethridge, Kaili Crow
Faculty Publications
This study investigates the attitudes small business owners and managers have towards fraud and internal controls. Commonly small businesses consist of long-term friends and relatives and tend to embody a culture of family, love, and trust. Four factors were identified that lend themselves to a lack of internal controls and a breeding ground for fraud. A survey was distributed to small business owners and management. The responses were analyzed and compared to the data in the 2016 American Certified Fraud Examiners Report to the Nations. Of the four expectations studied, only the anticipated results of Expectation 1 were confirmed.
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
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
Faculty Publications
We investigate the effect of executives and directors with prior banking crisis experience on bank outcomes around the global financial crisis (GFC). Executives and directors with previous experience leading banks through a bank crisis may have been uniquely able to understand the risks, recognize the warnings signs early, and thus respond more effectively to the GFC. Controlling for other executive, director, and bank-level characteristics, we examine whether bank performance, risk taking, and accounting quality in the period immediately before and during the GFC are affected by having executives or directors who previously served as bank executives or directors during the …
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
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
Faculty Publications
This study provides evidence that binary signals in audit reports are unable to fully communicate underlying risks that are inherently continuous in nature. Specifically, we find that companies whose audit reports signal an improvement in internal control effectiveness relative to the prior year are still more likely to subsequently restate the current year’s financial statements than companies with no material weaknesses in either year. Similarly, companies deemed to no longer have substantial doubt of continuing as a going concern are still more likely to declare bankruptcy than companies with no going concern opinion in either year. Results in both settings …
Factors That Influence The Perceived Use Of The Internal Audit Function's Work By Executive Management And Audit Committee, Marc Eulerich, Joleen Kremin, David A. Wood
Factors That Influence The Perceived Use Of The Internal Audit Function's Work By Executive Management And Audit Committee, Marc Eulerich, Joleen Kremin, David A. Wood
Faculty Publications
The internal audit function (IAF) is an important component of high-quality corporate governance. We study how the head of internal audit perceives the executive management team and the audit committee to rely on the IAF's work. It is not obvious from prior work or professional anecdotes whether the IAF satisfies the needs of both groups. If multiple factors influence the IAF's work, chief audit executives (CAEs) may find themselves in a situation with competing demands, which could then compromise quality for all stakeholders. Based on a unique dataset from CAEs, two logistic regression models identify factors that influence the degree …
Study Of The Impact Of The Great Recession On The Relation Between Earnings Surprises And Stock Returns, Benjamin Anderson, Stoyu Ivanov
Study Of The Impact Of The Great Recession On The Relation Between Earnings Surprises And Stock Returns, Benjamin Anderson, Stoyu Ivanov
Faculty Publications
This paper examines the impact of the Great Recession on the relation between earnings surprises and stock returns and examines the role that informed and uninformed investors play in the formation of the post-earnings announcement drift (PEAD). We use quarterly earnings surprises (SUE), firms' standardized unexpected returns, calculated as actual earnings minus expected earnings, scaled by stock price one day prior to the earnings announcement, and one-year future stock returns, the subsequent twelve-month abnormal stock returns, calculated as the difference between the firm's buy-and-hold return and the value-weighted market buy-and-hold return, to test whether the Great Recession had an impact …
International Auditing Considerations At Carrefour S.A., Timothy Seidel, Bill Tayler
International Auditing Considerations At Carrefour S.A., Timothy Seidel, Bill Tayler
Faculty Publications
Carrefour S.A. is a multinational retailer headquartered in France that operates over 10,800 stores worldwide consisting of hypermarkets (a supermarket and department store under one roof), supermarkets, and convenience stores, as well as e-commerce websites. The objective of this three-part case study is to expose students to international (or multi-national client) audit issues/considerations. Multi-national clients often have multiple locations or components that require separately audited financial information that is included in consolidated or group financial statements. The first case exposes students to the need to allocate materiality across components of a group audit. The second part of the case then …
Robotic Process Automation In Public Accounting, Lauren A. Cooper, D. Kip Holderness, Trevor L. Sorensen, David A. Wood
Robotic Process Automation In Public Accounting, Lauren A. Cooper, D. Kip Holderness, Trevor L. Sorensen, David A. Wood
Faculty Publications
This study investigates the adoption and use of Robotic Process Automation (RPA) software— often referred to as bots—in the public accounting industry. Accounting firms use RPA software to automate the input, processing, and output of data across computer applications in order to streamline repetitive and mundane business processes. We conducted individual, semi-structured interviews with 14 accounting professionals including at least two RPA leaders at each of the Big 4 accounting firms to gain insights into how RPA software is currently being used. Interviewees note that bots are implemented in all areas of the firm but have gained the most traction …
Reward Type And Performance: An Examination Of Organizational Wellness Programs, William G. Heninger, Steven D. Smith, David A. Wood
Reward Type And Performance: An Examination Of Organizational Wellness Programs, William G. Heninger, Steven D. Smith, David A. Wood
Faculty Publications
We examine organizational control in the context of wellness programs—organizational initiatives designed to improve the physical and mental health of employees. In a field study setting, we examine the associations of three different types of incentives (cash, gift cards, and tangible rewards) with wellness program performance. We find that employees who successfully complete program challenges are associated with greater weight loss. We also find participants choosing gift cards are associated with the greatest program success, even though cash rewards are selected more than twice as often as gift cards. Tangible rewards are the least frequently selected reward and are associated …