10178 research outputs found
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Hand Map by Devin Ribiero
No full texthttps://digitalcommons.bryant.edu/studentart23/1009/thumbnail.jp
Chalk It Up to Experience: CEO General Ability and Earnings Management
No full textWe provide evidence that firms managed by CEOs with high general ability, or broad experience in their background, are more likely to utilize discretionary accruals to manage earnings than CEOs with focused experience. Cross-sectional variation suggests that the mechanism underlying the increased use of discretionary accruals is generalist CEOs’ increased willingness to bear the risk inherent in managing earnings given their enhanced tolerance for failure stemming from outside career options. Importantly, the practice is more pronounced for CEOs of firms with suspect earnings. To better control for unobservable variation between generalists and specialists, we use a propensity score-match sample and entropy balancing to adjust the sample to balance differences between firms with generalists and firms with specialists and firm fixed effects. The evidence suggests that the diversity of CEOs’ experience influences incentives to manage earnings. The increased trend to hire generalist CEOs may be coupled with an unintended increase in the use of discretionary accruals, largely stemming from the outside employment options of these executives
Integration of Data Analytics in the Accounting Curriculum: Evidence from AACSB-Accredited Accounting Programs
No full textFor over a decade now, various stakeholders in accounting education have called for the integration of technology competencies in the accounting curriculum (Association to Advance Collegiate Schools of Business (AACSB), 2013, 2018; Accounting Education Change Commission (AECC), 1990; American Institute of Certified Public Accountant (AICPA), 1996; Behn et al., 2012; Lawson et al., 2014; PricewaterhouseCoopers (PWC), 2013). In addition to stakeholder expectations, the inclusion of data analytics as a key area in both the business and accounting accreditation standards of the AACSB signals the urgent need for accounting programs to incorporate data analytics into their accounting curricula. This paper examines the extent of the integration of data analytics in the curricula of accounting programs with separate accounting AACSB accreditation. The paper also identifies possible barriers to integrating data analytics into the accounting curriculum. The results of this study indicate that of the 177 AACSB-accredited accounting programs, 79 (44.6%) offer data analytics courses at either the undergraduate or graduate level or as a special track. The results also indicate that 41 (23.16%) offer data analytics courses in their undergraduate curriculum, 61 (35.88%) at the graduate level, and 12 (6.80%) offer specialized tracks for accounting data analytics. Taken together, the findings indicate an encouraging trend, albeit slow, toward the integration of data analytics into the accounting curriculum
Cultural Intelligence, Diversity Climate, and Employee Behavior: A Study of MNE Subsidiaries in China
Get PDFThis study draws from the literature on workplace diversity, cultural intelligence, and creativity to examine the relationship between diversity climate and employees’ behaviors. With data collected from three multinational enterprise subsidiaries that operated in China for over 25 years, this study reveals that employees’ metacognitive cultural intelligence is positively related to their perceived diversity climate, leading to creative behavior and citizenship altruism behavior. In addition, this study examines an important interpersonal factor that is sensitive to the Confucius culture, harmony, and finds it directly impact motivational cultural intelligence. The mediating effect of harmony on the relationship between motivational cultural intelligence and employees’ altruism behaviors is also tested. This study contributes to the literature by investigating the organizational mechanisms underlying the role of cultural intelligence on employee behaviors in culturally diverse workplaces. Practical implications are also discussed
