Advances in Accounting, Volume 21

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List of Contributors......Page 4
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Review Procedures......Page 10
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The Efmshyfect of Partmshyner Prefmshyermshyencmshyes on the Demshyvelmshyopmshyment of Risk-Admshyjustmshyed Promshygram Plans......Page 12
Inmshytromshyducmshytion......Page 13
Immshypact of a Partmshyner Prefmshyermshyence......Page 14
Immshypact of Commshypetmshyimshytive Presmshysures on Partmshyner Prefmshyermshyencmshyes......Page 16
The Immshypact of a Partmshyner Prefmshyermshyence on Aumshydimshytors’ Promshygram Planmshyning Demshycimshysions......Page 17
Exmshypermshyimshymenmshytal Demshysign......Page 19
Tasks......Page 20
Demshypendmshyent and Inmshydemshypendmshyent Varmshyimshyamshybles......Page 21
Climshyent Risk Asmshysessmshyment......Page 22
Permshycentmshyage Change in the Planned Number of Tests from the Primshyor Year (H1)......Page 23
Permshycentmshyage Change in Budgmshyetmshyed Hours from the Premshyvimshyous Year (H2)......Page 24
Exmshyplormshyamshytomshyry remshysults......Page 26
Conmshyclumshysions......Page 27
Notes......Page 30
Ref&mshy;er&mshy;enc&mshy;es......Page 32
The Value Relevance of Earnings and Book Value under Pooling and Purchase Accounting......Page 35
Introduction......Page 36
Background and Prior Studies......Page 38
Prior Studies......Page 40
Contributions of the Current Study to the Extant Literature......Page 41
Estimated Earnings and Book Value under Alternative Consolidation Treatments......Page 42
Research Questions 1 and 2 and Test Models ndash The Relative and Incremental Value Relevance of Book Value and Earnings......Page 43
Research Question 5 and Test Model ndash Comparing the Total Value Relevance of Book Value and Earnings......Page 46
Research Question 8 and Test Model ndash Studying the Value Relevance &!QJ;of Earnings and Book Value under the SFAS No. 141/142 Proxy Framework......Page 47
Sample Selection......Page 48
Financial Characteristics of Sample......Page 49
Empirical Analyses and Results......Page 51
Empirical Results of the Relative and Incremental Value Relevance of Earnings and Book Value ndash Research Questions 1ndash4......Page 56
Empirical Results of Total Value Relevance of Earnings and Book Value ndash Research Question 5......Page 60
Empirical Results of the Value Relevance of Earnings and Book Value Under the SFAS No. 141/142 Proxy Framework ndash Research Question 8......Page 61
Conclusions......Page 63
Notes......Page 64
References......Page 68
Introduction......Page 70
Executive Turnover and Earnings Management......Page 72
Definition of Nonroutine Executive Dismissal and Choice of Final Year......Page 75
Model......Page 76
Primary Findings......Page 77
Additional Analysis......Page 84
Summary and Conclusions......Page 88
References......Page 89
The Decision to Disclose Environmental Information: A Research Review and Agenda......Page 91
Introduction......Page 92
Theoretical framework and prior research with future directions......Page 93
Societal Factors: Laws and Regulations......Page 94
Societal Factors: Legitimacy, Public Pressure, and Publicity......Page 101
Firm/Industry Factors: Characteristics......Page 104
Firm/Industry Factors: Rational Cost/Benefit Analysis......Page 107
Individual Factors: Culture and Attitudes......Page 109
Conclusion......Page 112
References......Page 113
The Voluntary Disclosure of Advertising Expenditures: The Case of the Pharmaceutical Industry and Healthcare Reform......Page 120
Introduction......Page 121
Theoretical Background......Page 123
Empirical Findings of Prior Research......Page 124
Hypothesis Development......Page 125
Research Hypotheses......Page 126
Variable Selection and Variable Measurement......Page 129
Model Development......Page 131
Logistic Regression Model......Page 133
Descriptive Statistics......Page 135
Frequency of Disclosure of Advertising by Year, Size and Roe......Page 136
Two-Way Fixed-Effects Logistic Regression Results......Page 140
Conclusions......Page 146
Notes......Page 148
References......Page 151
Introduction......Page 154
Auditing Studies......Page 156
Financial Accounting Studies......Page 158
Educational Research Studies......Page 160
Tax Research Studies......Page 162
Research method......Page 163
Authors......Page 164
Citation analysis......Page 166
Conclusions......Page 171
References......Page 177
The Relative Accuracy of Analysts’ Published Forecasts Versus Whisper Forecasts Surrounding the Adoption of Regulation FD......Page 179
Introduction......Page 180
Whisper Forecasts......Page 183
Regulation Fair Disclosure......Page 184
Hypotheses......Page 185
Description of Data......Page 187
Effect of Reg FD on the Relative Accuracy of Analysts’ Published Forecasts to Whisper Forecasts......Page 190
Effect of Reg FD on Whisper Forecasts as a Proxy for Market Expectations......Page 196
Summary and Conclusions......Page 200
Notes......Page 201
Acknowledgment......Page 202
References......Page 203
The Impact of Management Image and Non-Audit Service Fees on Investors’ Perceptions of Earnings Quality......Page 204
Introduction......Page 205
Image......Page 207
Media Influences......Page 208
Audit Fee Structure......Page 209
Participants......Page 211
Design......Page 212
Indirect Question......Page 214
Discussion and Implications......Page 215
References......Page 217
Attitude Questions......Page 221
Introduction......Page 222
Background and Literature Review......Page 223
Hypothesis......Page 224
Methodology......Page 225
Results......Page 226
Additional Exploratory Analysis......Page 229
Discussion and Conclusion......Page 232
Acknowledgments......Page 233
References......Page 234
Electronic-Commerce Education: Insights from Academicians and Practitioners......Page 235
Electronic-Commerce Education: Insights from Academicians and Practitioners......Page 236
The Emergence of E-Commerce......Page 237
Methods and Procedures......Page 239
Importance of E-Commerce Education......Page 241
Approaches to Integrating E-Commerce into the Curriculum......Page 243
E-Commerce Topics......Page 245
Curriculum Design of E-Commerce Education......Page 248
Limitations of the Study......Page 251
Notes......Page 252
References......Page 253
E-Commerce Education Questionnaire......Page 254
E-Commerce Education Questionnaire......Page 257
Introduction......Page 261
Use of Practitioners......Page 262
Use of Consultations......Page 263
Use of Role-Playing......Page 264
Use of Team Contracts and Peer Evaluations......Page 265
Use of Grading Sheets......Page 266
Digisnap......Page 267
Required......Page 268
Group Roles......Page 269
General Group Member Responsibilities:......Page 270
Contract for the Presentation Coordinator......Page 271
Contract for the Assistant Researcher......Page 272
Peer Evaluation of Team Members (Example Form)......Page 273
Peer Evaluation of Team Members (Faculty Guidance)......Page 274
Faculty Grade Sheet (Example ndash 100 point allocation)......Page 275
Introduction......Page 276
Literature Review......Page 278
Educators......Page 280
Current and Desired Technology Exposure: Program Administrators......Page 281
Input from the Practicing Profession......Page 285
Graduate Curricula Design......Page 288
Technology Impediments: A Program Administrator Perspective......Page 290
Limitations of Study......Page 292
Suggestions for Future Research......Page 293
Notes......Page 294
References......Page 295
Current Exposure to various Technologies/Concepts: Comparison Across Programs......Page 296
Corporate Characteristics, Governance Rules and the Extent of Voluntary Disclosure in Spain......Page 298
Introduction......Page 299
Corporate Disclosure and QJFirm Characteristics......Page 301
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Independent non-executive directors......Page 302
Disclosure Index......Page 309
Governance Rules......Page 310
Methods......Page 311
Empirical Results......Page 312
Discussion and Conclusions......Page 321
Notes......Page 323
Acknowledgments......Page 325
References......Page 326
Appendix......Page 330
Introduction......Page 331
Participation and Organizational Commitment (see Fig. 1)......Page 334
Budgetary Participation and Procedural Fairness (see ’A’ in Fig. 1)......Page 335
Procedural Fairness and Job Satisfaction (see ’B’ in Fig. 1)......Page 337
Budgetary Participation and Job Satisfaction (see ’C’ in Fig. 1)......Page 338
Procedural Fairness and Organizational Commitment (see ’E’ in Fig. 1)......Page 339
Mediating Effects of Procedural Fairness and Job Satisfaction......Page 341
Method......Page 342
Procedural Fairness......Page 343
Organizational Commitment......Page 344
Hypotheses H1, H2, H3, H4, H5......Page 345
Hypotheses H6, H7 and H8......Page 346
Conclusion......Page 348
References......Page 351
Introduction......Page 355
Prominent Articles and Syllabi Features......Page 356
Prominent Authors......Page 360