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Journal articles on the topic 'M48'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 April 2022

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1

Asare, Stephen Kwaku, Joost P. van Buuren, and Barbara Majoor. "The Joint Role of Auditors' and Auditees' Incentives and Disincentives in the Resolution of Detected Misstatements." AUDITING: A Journal of Practice & Theory 38, no. 1 (2018): 29–50. http://dx.doi.org/10.2308/ajpt-52153.

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SUMMARY We investigate the joint role of auditors' and auditees' incentives and disincentives in the decision to waive detected economically important misstatements (EIM) using a proprietary dataset with longitudinal information from 850 audit engagements completed over the period 2005 to 2015 in The Netherlands. The empirical results show that auditors are more likely to waive EIM as their economic incentives (e.g., abnormally high audit fees, provision of non-audit services) increase. Auditors are also more likely to waive EIM as the auditee's incentives increase but less likely to waive as

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Czerney, Keith, Daun Jang, and Thomas C. Omer. "Client Deadline Concentration in Audit Offices and Audit Quality." AUDITING: A Journal of Practice & Theory 38, no. 4 (2019): 55–75. http://dx.doi.org/10.2308/ajpt-52386.

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SUMMARY This research investigates the effect on audit quality of concentrated public company financial statement filing deadlines in audit offices. Audit offices must effectively manage their resources to meet clients' audit service requirements. When an audit office has deadlines that are more concentrated in time, effective resource management is of greater importance to reduce the likelihood of audit failure. Drawing on relevant research from the auditing and management literatures, we hypothesize and find that audit quality is lower when an audit office's clients' financial statement dead

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Erickson, Matthew J., Nathan C. Goldman, and James Stekelberg. "The Cost of Compliance: FIN 48 and Audit Fees." Journal of the American Taxation Association 38, no. 2 (2015): 67–85. http://dx.doi.org/10.2308/atax-51323.

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ABSTRACT Effective for fiscal years beginning after December 15, 2006, FIN 48 significantly altered uncertain tax benefit (UTB) recognition and disclosure requirements relative to its predecessor standard, FAS 5. We examine the effect of the new standard on audit pricing. We first document that UTB-related audit fees increased following the implementation of FIN 48. However, we also find that this increase is primarily driven by a spike in the audit pricing of UTBs in 2007. Indeed, we find that the audit pricing of UTBs in the 2008–2012 period is not significantly different from that of the 20

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Harris, Erica, Christine M. Petrovits, and Michelle H. Yetman. "The Effect of Nonprofit Governance on Donations: Evidence from the Revised Form 990." Accounting Review 90, no. 2 (2014): 579–610. http://dx.doi.org/10.2308/accr-50874.

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ABSTRACT We examine whether donors reward nonprofit organizations that report better governance. From a sample of 10,846 organizations from 2008 to 2010, we first identify seven nonprofit governance dimensions using factor analysis. We then test whether the quality of governance influences donor decisions by including the seven governance factors in the standard donor's demand model. We find consistent evidence that donations and government grants are positively associated with six of the seven factors that capture good governance, including formal written policies (e.g., conflict of interest)

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Laurion, Henry, Alastair Lawrence, and James P. Ryans. "U.S. Audit Partner Rotations." Accounting Review 92, no. 3 (2016): 209–37. http://dx.doi.org/10.2308/accr-51552.

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ABSTRACT We investigate the effects of audit partner rotation among U.S. publicly listed firms, utilizing the fact that audit partners are periodically copied by name in public correspondence between issuers and the Securities and Exchange Commission. Relative to non-rotation firms, we find no evidence of a change in the frequency of misstatements following the partner rotation; however, there is an increase in the frequency of restatement discoveries and announcements. We also find an increase in deferred tax valuation allowances. Overall, the results provide some evidence suggesting that U.S

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Kukreja, Gagan. "THE SPILLOVER OF THE COFFEE: MATERIAL MISSTATEMENTS AT (UN) LUCKIN COFFEE INC." Indian Journal of Finance and Banking 5, no. 2 (2021): 106–14. http://dx.doi.org/10.46281/ijfb.v5i2.1058.

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The research investigates alleged material misstatements in the financials of Luckin Coffee, a Chinese company listed in NASDAQ. The research is exploratory and based on publicly available information. The financial data has been obtained from their quarterly and annual reports submitted to Securities and Exchange Commission. The research shows the alleged corruption by inflating sales and profits by C-suite executives of the company. Nevertheless, before doing so, what failures in corporate governance led to this crisis? The admission of such material misstatements resulted in a massive loss

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Gul, Ferdinand A., Chee Yeow Lim, Kun Wang, and Yanping Xu. "Stock Price Contagion Effects of Low-Quality Audits at the Individual Audit Partner Level." AUDITING: A Journal of Practice & Theory 38, no. 2 (2018): 151–78. http://dx.doi.org/10.2308/ajpt-52284.

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SUMMARY We use Chinese audit partner data to show that partners associated with financial reporting fraud induce share price declines among non-fraudulent firms audited by the same audit partners. In cross-sectional analyses, we find that share price declines are more pronounced when low-quality partners (LQPs) failed to issue modified audit opinions during the period in question and when the LQPs were from one of the Top 10 audit firms. Additional analyses show that investors impose larger penalties on contagion firms when fraudulent firms are larger and the time lapse between sanction and fr

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Roychowdhury, Sugata, and Ewa Sletten. "Voluntary Disclosure Incentives and Earnings Informativeness." Accounting Review 87, no. 5 (2012): 1679–708. http://dx.doi.org/10.2308/accr-50189.

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ABSTRACT We propose that the value of the earnings reporting process as an information source lies in limiting delays in the release of bad news, either by inducing managers to disclose it voluntarily or by directly releasing the negative news that managers have incentives to withhold. We compare earnings informativeness in bad-news and good-news quarters. Using returns to measure news, we find, consistent with our prediction, that earnings informativeness relative to other sources is higher in bad-news quarters than in good-news quarters. Further, cross-sectional tests indicate that earnings

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9

Chang, Hsihui, Xin Chen, C. S. Agnes Cheng, and Nan Zhou. "Certification of Audit Committee Effectiveness: Evidence from a One-Time Regulatory Event in China." Journal of International Accounting Research 20, no. 2 (2021): 1–23. http://dx.doi.org/10.2308/jiar-2021-041.

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ABSTRACT The China Securities Regulatory Commission (CSRC) launched the Campaign for Strengthening Corporate Governance of Public Companies in 2007. As part of this pilot program, public firms were required to report to the CSRC whether their boards had established audit committees and whether these audit committees operated effectively. Using this unique one-time regulatory event in China, we examine whether it is informative for firms to certify the effectiveness of their audit committees. Through analyzing hand-collected data from the campaign reports filed with the CSRC, we find that firms

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Kusano, Masaki, and Yoshihiro Sakuma. "Recognition versus Disclosure and Audit Fees and Costs: Evidence from Pension Accounting in Japan." Journal of International Accounting Research 19, no. 3 (2020): 133–60. http://dx.doi.org/10.2308/jiar-19-082.

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ABSTRACT Statement No. 26, Accounting Standard for Retirement Benefits, requires Japanese firms to recognize previously off-balance sheet pension liabilities on their balance sheets. We explore auditors' responses to recognized versus disclosed pension liabilities in the Japanese audit market. We use a pre-Statement No. 26 versus post-Statement No. 26 setting to analyze whether and how disclosed versus recognized pension information affects audit fees and costs. We show that disclosed pension liabilities are processed similarly to recognized previously off-balance sheet pension liabilities whe

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Newton, Nathan J. "When Analysts Speak, Do Auditors Listen?" AUDITING: A Journal of Practice & Theory 38, no. 1 (2018): 221–45. http://dx.doi.org/10.2308/ajpt-52059.

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SUMMARY Prior studies examining the interactions of auditors and analysts have generally focused on how auditors influence analysts' forecasts or audit clients' behavior relative to those forecasts without considering how analysts might influence auditors. However, auditing standards encourage auditors to incorporate analyst-provided information into their risk assessment and audit planning. This study investigates whether auditors respond to a signal of potential misstatement risk derived from differences between auditors' earnings expectations and analysts' forecasts. Results indicate that a

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Lee, Cheol, Jong Eun Lee, and Myung Seok Park. "Do PCAOB Inspections Improve Working Capital Accrual Reliability? Evidence from the PCAOB Annual versus Triennial Inspection Exposure." Accounting Horizons 34, no. 2 (2020): 147–66. http://dx.doi.org/10.2308/horizons-17-180.

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SYNOPSIS In this study, we examine whether the ability of working capital (WC) accruals to predict future earnings and cash flows differs between registrants whose auditors are subject to annual Public Company Accounting Oversight Board (PCAOB) inspections and those whose auditors are subject to triennial PCAOB inspections. We find that WC accruals of clients audited by auditors subject to annual PCAOB inspections enhance earnings persistence more and map into future cash flow realizations better than those audited by auditors subject to triennial PCAOB inspections. These findings are stronger

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Zeff, Stephen A., and Martin E. Persson. "Donald T. Nicolaisen: An Internationalist SEC Chief Accountant (1944–2019)." Accounting Horizons 34, no. 2 (2020): 185–91. http://dx.doi.org/10.2308/acch-10727.

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ABSTRACT Donald T. Nicolaisen (1944–2019) was an internationalist, a progressive thinker, and a leader of the U.S. accounting profession. This memorial article traces Nicolaisen's early education and career in the Milwaukee office of Price Waterhouse & Co. in the 1960s, his rise to partner and eventual transfer to the firm's national office in New York City in the 1970s, and his appointment and tenure as the Chief Accountant of the Securities and Exchange Commission in the early 2000s. During his time as the Chief Accountant, Nicolaisen laid the groundwork for the lifting of the reconcilia

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Watts, Ross L., and Luo Zuo. "Understanding Practice and Institutions: A Historical Perspective." Accounting Horizons 30, no. 3 (2016): 409–23. http://dx.doi.org/10.2308/acch-51498.

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SYNOPSIS This paper explains how and why Anglo-American accounting and auditing, along with corporate governance and capital markets, evolved over many centuries in response to changes in market forces and technology. We first trace the development of practices that were included in U.S. corporate governance (including accounting and auditing) before the 1930s. We then describe the nature and effect of the increase in U.S. regulation from the 1930s and the development of fair value accounting. Finally, we give an assessment of the current state of accounting, auditing, and corporate governance

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Tian, Xiaoli (Shaolee). "Does Real-Time Reporting Deter Strategic Disclosures by Management? The Impact of Real-Time Reporting and Event Controllability on Disclosure Bunching." Accounting Review 90, no. 5 (2015): 2107–39. http://dx.doi.org/10.2308/accr-51095.

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ABSTRACT The SEC is moving toward requiring real-time reporting. Proponents have predicted that disclosing a news event immediately after it arises could reduce information aggregation and disclosure bunching. But evidence from the theoretical literature suggests that the effect depends on whether managers can time the underlying required reporting event. Managers, for example, can time regular poison pill adoptions, but have limited ability to time in-play pill adoptions. Thus, I test whether real-time reporting deters disclosure bunching around the disclosures of regular and in-play poison p

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Glendening, Matthew, Elaine G. Mauldin, and Kenneth W. Shaw. "Determinants and Consequences of Quantitative Critical Accounting Estimate Disclosures." Accounting Review 94, no. 5 (2019): 189–218. http://dx.doi.org/10.2308/accr-52368.

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ABSTRACT The Securities and Exchange Commission (SEC) recommends that firms provide MD&A disclosures quantifying the earnings effect of reasonably likely changes in critical accounting estimates (quantitative CAE). This paper examines the determinants and consequences of quantitative CAE. We find that quantitative CAE are negatively associated with management's incentives to misreport (proxied by portfolio vega) and positively associated with audit committee accounting expertise and with audit offices with multiple quantitative CAE clients. These findings hold for the presence, initiation,

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Florou, Annita, Serena Morricone, and Peter F. Pope. "Proactive Financial Reporting Enforcement: Audit Fees and Financial Reporting Quality Effects." Accounting Review 95, no. 2 (2019): 167–97. http://dx.doi.org/10.2308/accr-52497.

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ABSTRACT We examine the costs and benefits of proactive financial reporting enforcement by the U.K. Financial Reporting Review Panel. Enforcement scrutiny is selective and varies by sector and over time, yet can be anticipated by auditors and companies. We find evidence that increased enforcement intensity leads to temporary increases in audit fees and more conservative accruals. However, cross-sectional analysis across market segments reveals that audit fees increase primarily in the less-regulated AIM segment, and especially those AIM companies with a higher likelihood of financial distress

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Rothenberg, Naomi R. "Auditor Reputation Concerns, Legal Liability, and Standards." Accounting Review 95, no. 3 (2019): 371–91. http://dx.doi.org/10.2308/accr-52523.

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ABSTRACT This paper studies how legal liability due to negligence can weaken or strengthen an auditor's reputation concerns in the client market to provide high audit effort. A negligence liability rule relies on auditing standards to provide a threshold for the level of due care. When the negligence standard is lax, legal liability can weaken the auditor's reputation incentives, with lower audit effort than without legal liability. If the damage payment is low, noncompliance is less costly, because with compliance, reputational concerns cause the auditor to provide higher costly audit effort

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Clor-Proell, Shana M., Ryan D. Guggenmos, and Kristina Rennekamp. "Mobile Devices and Investment News Apps: The Effects of Information Release, Push Notification, and the Fear of Missing Out." Accounting Review 95, no. 5 (2019): 95–115. http://dx.doi.org/10.2308/accr-52625.

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ABSTRACT We examine how information dissemination via mobile device applications (apps) affects nonprofessional investors' judgments. In response to the prevalence of mobile device use, the media ungroups content into smaller pieces to accommodate users, and apps use push notifications to highlight this content. These changes increase users' ability to access investment information in real time, leaving some investors feeling as if they are missing out if they are not continuously connected. We validate a scale to capture investors' fear of missing out on investment information (I-FoMO) and do

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Dean, Graeme W., Martin E. Persson, and Massimo Sargiacomo. "Frank Lewis Clarke (1933–2020): An International Journey in Quest of a More Serviceable Accounting." Accounting Horizons 35, no. 1 (2021): 205–19. http://dx.doi.org/10.2308/acch-10763.

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SYNOPSIS Frank Lewis Clarke (1933–2020), a member of the Sydney School of Accounting, was a keen observer of business practices, successes, and failures, an international journeyman for better accounting standards, an influential accounting academic, and a master teacher. This memorial considers Clarke's early childhood, education, and his contribution to accounting scholarship. During a career spanning several decades, Clarke published over 50 articles in scholarly journals, a dozen books, smaller pieces in professional outlets and popular press, and many submissions to professional and gover

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Wu, Zhen‐Yu, Xu Zhou, Jun Ma, Zhao‐Ji Jiang, and Jian‐Sheng Chen. "Thirteen‐Color Photometry of Open Cluster M48." Publications of the Astronomical Society of the Pacific 117, no. 827 (2005): 32–36. http://dx.doi.org/10.1086/427383.

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Torous, John, Matcheri Keshavan, Jukka-Pekka Onnela, Patrick Staples, and Ian Barnett. "M48. Digital Phenotyping in Schizophrenia Using Smartphones." Schizophrenia Bulletin 43, suppl_1 (2017): S228. http://dx.doi.org/10.1093/schbul/sbx022.045.

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Sterin, Mikhail. "The Influence of Audit Committee Expertise on Firms' Internal Controls: Evidence from Mergers and Acquisitions." Accounting Horizons 34, no. 3 (2020): 193–211. http://dx.doi.org/10.2308/horizons-19-076.

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SYNOPSIS This study examines how audit committee expertise influences firms' key internal control scoping decisions. Using a unique merger and acquisition (M&A) setting where the internal control audit is voluntary, I study whether audit committee expertise is associated with the deferral of internal control testing for acquired firms. I also examine whether this internal control decision provides a channel through which audit committee expertise leads to positive financial reporting outcomes. I find that audit committees with greater specialized expertise (industry and legal) are less lik

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Baker, Raymond Reed, Gary C. Biddle, Michelle René Lowry, and Neale G. O'Connor. "Shades of Gray: Internal Control Reporting by Chinese U.S.-Listed Firms." Accounting Horizons 32, no. 4 (2018): 1–30. http://dx.doi.org/10.2308/acch-52300.

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SYNOPSIS Chinese firms listing in the U.S. via reverse mergers (CRMs) have dominated prior media, regulator, and research attention. Yet CRMs have effectively ceased, leaving Chinese firms listing via initial public offerings (CIPOs) as the relevant remaining class of Chinese firms listing on U.S. exchanges. This study documents salient differences between CIPOs, CRMs, and U.S.-domiciled U.S.-listed firms by examining Sarbanes-Oxley Act Section 302 and 404(b) ineffective internal control (IIC) and related disclosures that underlie financial reporting quality, with three main sets of findings.

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Yetman, Michelle H., and Robert J. Yetman. "Do Donors Discount Low-Quality Accounting Information?" Accounting Review 88, no. 3 (2012): 1041–67. http://dx.doi.org/10.2308/accr-50367.

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ABSTRACT Prior research finds that donors reward nonprofits that report larger program ratios with more donations and that program ratios frequently are subject to intentional manipulation as well as unintentional errors. We examine how donors react to low-quality ratios. We find that the average donor discounts ratios that are inflated by only the simplest and most observable of methods. We then examine the effect of financial data availability on the average donor's ability to unravel inflated ratios by using the historical shift in data availability that occurred in 1997 and 1998. We find t

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Wu, Chengzhang, and Richard B. Dull. "Accessing Cloud Data to Expand Research and Analytical Opportunities: An Example using IRS/AWS Data for Nonprofit Organizations." Journal of Emerging Technologies in Accounting 18, no. 2 (2020): 171–83. http://dx.doi.org/10.2308/jeta-18-12-29-28.

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ABSTRACT The IRS Form 990 provides a rich set of financial and nonfinancial information about nonprofit organizations. Historically, these returns were available to researchers in PDF format, or partial data were available through information aggregators. Beginning in 2011, the forms were e-filed in an XML format, and those files are made available to the public at no monetary cost. To date over 2.6 million of these returns have been filed and are currently available online. This study uses the design science paradigm to describe the process of accessing the forms from AWS (Amazon Web Services

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Wilde, Jaron H. "The Deterrent Effect of Employee Whistleblowing on Firms' Financial Misreporting and Tax Aggressiveness." Accounting Review 92, no. 5 (2017): 247–80. http://dx.doi.org/10.2308/accr-51661.

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ABSTRACT U.S. laws provide explicit whistleblower protections and direct regulators to adopt ambitious programs to reward whistleblowing. However, there is limited evidence on whether employee whistleblowing deters financial misreporting and tax aggressiveness. Using a sample of employee whistleblower cases obtained from the U.S. government, I provide evidence that firms subject to whistleblowing allegations exhibit significant decreases in financial misreporting and tax aggressiveness, compared with control firms. I find that this deterrent effect persists for at least two years beyond the ye

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Martha, Ramirez, Tellez Nohemi, and Torrenegra Ruben. "(+)-8-Hydroxy-labdan-17-oic Acid." Molecules 3, no. 8 (1998): M48. http://dx.doi.org/10.3390/m48.

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Cocksedge, C., T. Hudson, B. Urbans, and S. Baron. "M48 Severn Bridge – main cable inspection and rehabilitation." Proceedings of the Institution of Civil Engineers - Bridge Engineering 163, no. 4 (2010): 181–95. http://dx.doi.org/10.1680/bren.2010.4.181.

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Stoup, John, and Bryon Faust. "Measuring Step Gauges Using the NIST M48 CMM." NCSLI Measure 6, no. 1 (2011): 66–73. http://dx.doi.org/10.1080/19315775.2011.11721550.

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Parys-Proszek, Agnieszka, Wojciech Branicki, Paulina Wolańska-Nowak, and Tomasz Kupiec. "Application of BioRobot M48 to forensic DNA extraction." Forensic Science International: Genetics Supplement Series 1, no. 1 (2008): 58–59. http://dx.doi.org/10.1016/j.fsigss.2007.10.066.

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Bell, Timothy B., and Jeremy B. Griffin. "Commentary on Auditing High-Uncertainty Fair Value Estimates." AUDITING: A Journal of Practice & Theory 31, no. 1 (2012): 147–55. http://dx.doi.org/10.2308/ajpt-10172.

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SUMMARY: This commentary addresses challenges faced by standard-setters, preparers, users, and auditors pertaining to high-uncertainty fair value estimates. We briefly describe the financial reporting environment and the difficulty of obtaining reasonable assurance for fair value estimates with high levels of inherent measurement uncertainty. We then discuss some characteristics of an effective accountability framework for fair value accounting. We propose that additional disclosures of management's historical estimation accuracy and current levels of inherent measurement uncertainty, accompan

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Balakrishnan, Karthik, and Aytekin Ertan. "Banks' Financial Reporting Frequency and Asset Quality." Accounting Review 93, no. 3 (2017): 1–24. http://dx.doi.org/10.2308/accr-51936.

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ABSTRACT We examine the effects of banks' financial reporting frequency from 2000 to 2014 and find that quarterly reporting improves their loan portfolio quality. Sample banks experience a relative decrease of about 11 percent in their nonperforming loans after switching to quarterly financial disclosures. Consistent with market discipline enhancing lending practices, these results are stronger in regimes with weaker depositor insurance and external monitoring, and in those with stronger capital markets. We also find that banks that provide quarterly financial information experience lower depo

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Plantin, Guillaume, and Jean Tirole. "Marking to Market versus Taking to Market." American Economic Review 108, no. 8 (2018): 2246–76. http://dx.doi.org/10.1257/aer.20161749.

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Building on the idea that accounting matters for corporate governance, this paper studies the equilibrium interaction between the measurement rules that firms find privately optimal, firms’ governance, and the liquidity in the secondary market for their assets. This equilibrium approach reveals an excessive use of market-value accounting: corporate performance measures rely excessively on the information generated by other firms’ asset sales and insufficiently on the realization of a firm’s own capital gains. This dries up market liquidity and reduces the informativeness of price signals, ther

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Bryant, Jack A., Ian T. Cadby, Zhi-Soon Chong, et al. "Structure-Function Characterization of the Conserved Regulatory Mechanism of the Escherichia coli M48 Metalloprotease BepA." Journal of Bacteriology 203, no. 2 (2020): e00434-20. http://dx.doi.org/10.1128/jb.00434-20.

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ABSTRACTThe asymmetric Gram-negative outer membrane (OM) is the first line of defense for bacteria against environmental insults and attack by antimicrobials. The key component of the OM is lipopolysaccharide, which is transported to the surface by the essential lipopolysaccharide transport (Lpt) system. Correct folding of the Lpt system component LptD is regulated by a periplasmic metalloprotease, BepA. Here, we present the crystal structure of BepA from Escherichia coli, solved to a resolution of 2.18 Å, in which the M48 protease active site is occluded by an active-site plug. Informed by ou

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Singer, Zvi, and Jing Zhang. "Auditor Tenure and the Timeliness of Misstatement Discovery." Accounting Review 93, no. 2 (2017): 315–38. http://dx.doi.org/10.2308/accr-51871.

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ABSTRACT Using the timeliness of misstatement discovery as a proxy for audit quality, we examine the association between audit firm tenure and audit quality in a setting that alleviates the endogeneity problem endemic to this line of research. We find that longer audit firm tenure leads to less timely discovery and correction of misstatements, which is consistent with a negative effect of long auditor tenure on audit quality. In addition, using the non-voluntary auditor change following the demise of Arthur Andersen in 2002 as a natural experiment, we show that the misstatements of its former

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Gao, Pingyang, and Gaoqing Zhang. "Accounting Manipulation, Peer Pressure, and Internal Control." Accounting Review 94, no. 1 (2018): 127–51. http://dx.doi.org/10.2308/accr-52078.

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ABSTRACT We study firms' investment in internal controls to reduce accounting manipulation. We first show that peer managers' manipulation decisions are strategic complements: one manager manipulates more if he believes that reports of peer firms are more likely to be manipulated. As a result, one firm's investment in internal controls has a positive externality on peer firms. It reduces its own manager's manipulation, which, in turn, mitigates the manipulation pressure on managers at peer firms. Firms do not internalize this positive externality and, thus, underinvest in their internal contro

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Lin, Yi-Hung, Meghann A. Cefaratti, Chih-Chen Lee, and Hua-Wei Huang. "Internal Control Material Weaknesses and Foreign Corrupt Practices Act Violations." Journal of Forensic Accounting Research 3, no. 1 (2018): A80—A104. http://dx.doi.org/10.2308/jfar-52296.

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ABSTRACT The purpose of this research is to investigate the relationship between internal control material weaknesses (ICMWs), as measured by presence, number, and type, and Foreign Corrupt Practices Act (FCPA) violations. Our results indicate that firms with ICMWs are more likely to violate the FCPA and firms with multiple ICMWs have a higher likelihood of violating the FCPA than firms with fewer ICMWs. Further, firms with ICMWs related to the risk assessment, control environment, and control activities components of internal controls (based on the COSO Internal Control—Integrated Framework)

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Kang, Tony. "DISCUSSION OF The Cross-Country Comparability of IFRS Earnings and Book Values: Evidence from France and Germany." Journal of International Accounting Research 11, no. 1 (2012): 185–90. http://dx.doi.org/10.2308/jiar-10225.

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ABSTRACT: Liao, Sellhorn, and Skaife (2012) address a topical and important question of whether the comparability of earnings increased after the mandatory adoption of IFRS in France and Germany. The main result is that the comparability is higher in the year of adoption but decreases in subsequent years. The authors argue that this might be due to subsequent differences in the way managers in the two countries implemented IFRS. In this discussion, I make some suggestions for improvement with regards to both the conceptualization of accounting comparability and research design. I also discuss

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Kanagaretnam, Kiridaran, Jimmy Lee, Chee Yeow Lim, and Gerald J. Lobo. "Relation between Auditor Quality and Tax Aggressiveness: Implications of Cross-Country Institutional Differences." AUDITING: A Journal of Practice & Theory 35, no. 4 (2016): 105–35. http://dx.doi.org/10.2308/ajpt-51417.

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SUMMARY Using an international sample of firms from 31 countries, we study the relation between auditor quality and corporate tax aggressiveness. Employing an indicator variable for tax aggressiveness when the firm's corporate tax avoidance measure is within the top quintile of each country-industry combination, we find strong evidence that auditor quality is negatively associated with the likelihood of tax aggressiveness, even after controlling for other institutional determinants such as home-country tax system characteristics. We also find that the negative relation between auditor quality

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Bertomeu, Jeremy, and Edwige Cheynel. "Toward a Positive Theory of Disclosure Regulation: In Search of Institutional Foundations." Accounting Review 88, no. 3 (2013): 789–824. http://dx.doi.org/10.2308/accr-50388.

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ABSTRACT This article develops a theory of standard-setting in which accounting standards emerge endogenously from an institutional bargaining process. It provides a unified framework with investment and voluntary disclosure to examine the links between regulatory institutions and accounting choice. We show that disclosure rules tend to be more comprehensive when controlled by a self-regulated professional organization than when they are under the direct oversight of elected politicians. These institutions may not implement standards desirable to diversified investors and, when voluntary discl

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Cen, Ling, Feng Chen, Yu Hou, and Gordon D. Richardson. "Strategic Disclosures of Litigation Loss Contingencies When Customer-Supplier Relationships Are at Risk." Accounting Review 93, no. 2 (2017): 137–59. http://dx.doi.org/10.2308/accr-51869.

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ABSTRACT In the presence of litigation-facing suppliers, the supply chain relationship is at risk. Suppliers with principal customers (dependent suppliers) have a higher concentration of sales to customers, and they are more at risk relative to suppliers without principal customers (non-dependent suppliers). As a result, we predict and find that litigation disclosure patterns differ for the two supplier types: dependent suppliers are more likely to delay bad news and accelerate good news related to litigation outcomes, compared to non-dependent suppliers. Such strategic disclosure patterns in

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Darrough, Masako N., and Mingcherng Deng. "The Role of Accounting Information in Optimal Debt Contracts with Informed Lenders." Accounting Review 94, no. 6 (2018): 165–200. http://dx.doi.org/10.2308/accr-52313.

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ABSTRACT We analyze the role of accounting information in debt contracting when the lender has private information that can assist in the borrower's investment decision. The lender might have acquired private information during the due diligence process or via past lending relationships. We show that the borrower has a stronger incentive to engage in a suboptimal investment decision (i.e., asset substitution) ex post when the lender lacks incentive to truthfully reveal this information. We identify conditions under which, ex ante, the borrower can incorporate accounting signals in the debt con

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Liao, Qing, Thorsten Sellhorn, and Hollis A. Skaife. "The Cross-Country Comparability of IFRS Earnings and Book Values: Evidence from France and Germany." Journal of International Accounting Research 11, no. 1 (2012): 155–84. http://dx.doi.org/10.2308/jiar-10215.

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ABSTRACT Beginning in 2005, the EU began requiring consolidated financial reports of publicly traded firms to be prepared in accordance with EU-endorsed International Financial Reporting Standards (IFRS) in an effort to increase the comparability of financial information across EU Member States. While some expect IFRS reporting to increase the comparability of financial information across the EU, others argue that comparability is unlikely because IFRS implementation will vary conditional on national institutions and culture. We investigate the cross-country comparability of IFRS earnings and

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Edberg, Andreas, Fredrik Aronsson, Eva Johansson, Elisabeth Wikander, Thomas Ahlqvist, and Hans Fredlund. "Endocervical swabs transported in first void urine as combined specimens in the detection of Mycoplasma genitalium by real-time PCR." Journal of Medical Microbiology 58, no. 1 (2009): 117–20. http://dx.doi.org/10.1099/jmm.0.003681-0.

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The aim of this study was to determine whether a patient's endocervical swab specimen can be transported in first void urine (FVU) as combined specimens for the detection of Mycoplasma genitalium by real-time PCR. The study also compared two different DNA extraction methods for observation of possible PCR inhibition. Three specimens, one endocervical swab specimen transported in 2-SP medium, one endocervical swab specimen transported in FVU and a FVU specimen, were collected from 329 women. All sample types underwent manual DNA extraction whereas in the DNA extraction study, 329 endocervical s

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Chen, Gary, and Jie Zhou. "XBRL Adoption and Systematic Information Acquisition via EDGAR." Journal of Information Systems 33, no. 2 (2018): 23–43. http://dx.doi.org/10.2308/isys-52140.

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ABSTRACT We investigate how XBRL adoption relates to the systematic file requests from EDGAR. We define systematic requests as requests for EDGAR filings using automated scripts and computer programs. Our results show that systematic requests for EDGAR filings increase significantly after the adoption of XBRL and that the increase is not driven by requests for financial statements in older, static formats (HTML or TXT). Cross-sectional analyses further suggest that the increase in systematic requests is more pronounced for firms with lower information accessibility and accounting comparability

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Francis, Bill, Iftekhar Hasan, and Qiang Wu. "The Benefits of Conservative Accounting to Shareholders: Evidence from the Financial Crisis." Accounting Horizons 27, no. 2 (2013): 319–46. http://dx.doi.org/10.2308/acch-50431.

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SYNOPSIS Using the recent financial crisis as a natural quasi-experiment we test whether, and to what extent, conservative accounting affects shareholder value. We find that there is a significantly positive and economically meaningful relation between conservatism and firm stock performance during the current crisis. The result holds for alternative measures of conservatism and is validated in a series of robustness checks. We further find that the relation between conservatism and firm value is more pronounced for firms with weaker corporate governance or higher information asymmetry. Overal

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Murphy, Chris, Aogan Mulcahy, and Jeremy Cutter. "M48 Severn Crossing, UK. Wye Bridge / Beachley Viaduct Rocker Replacement." IABSE Symposium Report 102, no. 9 (2014): 2658–65. http://dx.doi.org/10.2749/222137814814070073.

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San Feliciano, Arturo. "Comments on Molecules MolBank M48, M88, M89, M92 and M94." Molecules 4, no. 12 (1999): M95. http://dx.doi.org/10.3390/m95.

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Sun, Qinghui, Constantine P. Deliyannis, Aaron Steinhauer, Bruce A. Twarog, and Barbara J. Anthony-Twarog. "WIYN Open Cluster Study LXXIX. M48 (NGC 2548) I. Radial Velocities, Rotational Velocities, and Metallicities of Stars in the Open Cluster M48 (NGC 2548)." Astronomical Journal 159, no. 5 (2020): 220. http://dx.doi.org/10.3847/1538-3881/ab83ef.

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