1,720,962 research outputs found
Accounting and Auditing information of publicly listed companies in the U.S manufacturing industry
No full textThis dataset supports the thesis entitled 'Matching Supply and Demand in the Audit Market' by Wu.
The data describes the basic financial information about the publicly listed companies in U.S. manufacturing industry and the audit-related information, including incumbent audit firm and audit fee. The data is collected from Compustat and Audit Analytics.</span
Matching supply and demand in the audit market
No full textThis thesis focuses on the interface of operation research and accounting. Owing to the transparency and the uniqueness of the audit market, this thesis discusses the demand-side and supply-side problem of the audit market, where the audit market has not been discussed extensively in the operation research. In addition, this thesis further incorporates both sides to examine the simultaneous effect of the auditor choice and pricing strategy of the auditor firm.The result of the first research in this thesis indicates the client would incur a significant switching cost when switching audit firms but the client would have different reactions (e.g. willing to negotiate or being loyal) when facing a fee discount, suggesting that the audit client would switch the audit firm for better audit quality rather than due to the lowballing effect. On the supply side, the second research approached in this thesis shows that audit firms have varied strategies for assessing their client portfolio, even among the Big Four. The specialist auditor is more likely to maintain their client-auditor relationship with the large companies when the cost increases based on the economies of scale while the auditor who owns most of the clients in the market is inclined to provide services to all sizes of the client based on economies of scope. The third research matches the demand with the supply in the audit market. The findings indicate that the client would consider differently and so the model of Bertrand competition could interpret the audit market the sample better but the predictive analysis shows the audit firms may still engage in tacit collusion with respect to a specific client, which should raise attention from the regulatory perspective.By allowing heterogeneity among the audit clients and audit firms, this thesis can engage with the random coefficients and discuss the individual effect rather than the fixed effect, which has not yet been considered in prior accounting literature and is expected to shed light on the objectives of future accounting research.<br/
CEO Regulatory Focus and Accounting Conservatism
No full text過去文獻致力於經理人特質及公司政策及策略之關聯，卻較少以會計政策作為研究方向。本研究以心理學角度，以調節焦點理論(Regulatory Focus) 將經理人特質分為促進型目標定向(Promotion Focus) 和防禦型目標定向(Prevention Focus)，探討經理人之特質是否會影響經理人採取保守會計，意即防禦型目標定向之經理人是否較促進型目標定向之經理人認列壞消息的速度會比認列好消息速度快。本文以調節焦點理論之目標定向作為代理變數，並以Basu (1997) 和 C_Score (Khan and Watts, 2009) 作為衡量會計保守之方式。本研究發現經理人之防禦型目標定向與會計保守性呈現正相關，顯示經理人之防禦型目標定向將會使其企業於發布壞消息時較好消息迅速。Motivated by prior studies that examine the effect of managerial attributes on corporate policies and strategies, this study examines the relation between CEOs’ regulatory focus and accounting conservatism. According to regulatory focus theory (Crowe and Higgins, 1997), people with promotion focus tend to be riskier to seek for achievement, whereas people with prevention focus are more conservative to avoid mistakes. I measure accounting conservatism using Basu’s (1997) model and C_Score (Khan and Watts, 2009) and examine whether CEOs with promotion focus are more conservative than CEOs with prevention focus. I find that CEO’s prevention focus is positively associated with accounting conservatism, suggesting that CEOs with prevention focus is more risk-averse and have higher tendency to be conservative than the other CEOs
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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