Subjects -> BUSINESS AND ECONOMICS (Total: 3830 journals)
    - ACCOUNTING (134 journals)
    - BANKING AND FINANCE (330 journals)
    - BUSINESS AND ECONOMICS (1409 journals)
    - CONSUMER EDUCATION AND PROTECTION (20 journals)
    - COOPERATIVES (4 journals)
    - ECONOMIC SCIENCES: GENERAL (231 journals)
    - ECONOMIC SYSTEMS, THEORIES AND HISTORY (255 journals)
    - FASHION AND CONSUMER TRENDS (20 journals)
    - HUMAN RESOURCES (103 journals)
    - INSURANCE (26 journals)
    - INTERNATIONAL COMMERCE (146 journals)
    - INTERNATIONAL DEVELOPMENT AND AID (103 journals)
    - INVESTMENTS (22 journals)
    - LABOR AND INDUSTRIAL RELATIONS (71 journals)
    - MACROECONOMICS (17 journals)
    - MANAGEMENT (631 journals)
    - MARKETING AND PURCHASING (116 journals)
    - MICROECONOMICS (23 journals)
    - PRODUCTION OF GOODS AND SERVICES (125 journals)
    - PUBLIC FINANCE, TAXATION (42 journals)
    - TRADE AND INDUSTRIAL DIRECTORIES (2 journals)

HUMAN RESOURCES (103 journals)                     

Showing 1 - 101 of 101 Journals sorted alphabetically
Accounting and Business Research     Hybrid Journal   (Followers: 37)
Accounting and the Public Interest     Full-text available via subscription   (Followers: 4)
Accounting Auditing & Accountability Journal     Hybrid Journal   (Followers: 35)
Accounting Education: An International Journal     Hybrid Journal   (Followers: 24)
Accounting Forum     Hybrid Journal   (Followers: 31)
Accounting, Organizations and Society     Hybrid Journal   (Followers: 46)
Advances in Accounting     Hybrid Journal   (Followers: 14)
Advances in Developing Human Resources     Hybrid Journal   (Followers: 33)
Afro-Asian Journal of Finance and Accounting     Hybrid Journal   (Followers: 9)
American Journal of Finance and Accounting     Hybrid Journal   (Followers: 25)
Annual Review of Organizational Psychology and Organizational Behavior     Full-text available via subscription   (Followers: 48)
Asia Pacific Journal of Human Resources     Hybrid Journal   (Followers: 331)
Asian Review of Accounting     Hybrid Journal   (Followers: 2)
Attachment & Human Development     Hybrid Journal   (Followers: 12)
Australian Accounting Review     Hybrid Journal   (Followers: 5)
British Accounting Review     Hybrid Journal   (Followers: 11)
Burnout Research     Open Access   (Followers: 10)
Coaching : Theorie & Praxis     Open Access   (Followers: 3)
Contemporary Accounting Research     Full-text available via subscription   (Followers: 32)
Corporate Governance and Organizational Behavior Review     Open Access   (Followers: 1)
Critical Perspectives on Accounting     Hybrid Journal   (Followers: 19)
EURO Journal on Decision Processes     Hybrid Journal   (Followers: 3)
European Accounting Review     Hybrid Journal   (Followers: 22)
European Journal of Training and Development     Hybrid Journal   (Followers: 13)
Evidence-based HRM     Hybrid Journal   (Followers: 6)
FOR Rivista per la formazione     Full-text available via subscription  
German Journal of Human Resource Management     Hybrid Journal   (Followers: 7)
HR Future     Full-text available via subscription   (Followers: 4)
Human Relations     Hybrid Journal   (Followers: 65)
Human Resource and Organization Development Journal     Open Access   (Followers: 6)
Human Resource Development International     Hybrid Journal   (Followers: 27)
Human Resource Development Quarterly     Hybrid Journal   (Followers: 31)
Human Resource Development Review     Hybrid Journal   (Followers: 33)
Human Resource Management     Hybrid Journal   (Followers: 90)
Human Resource Management Journal     Hybrid Journal   (Followers: 85)
Human Resource Management Research     Open Access   (Followers: 27)
Human Resource Management Review     Hybrid Journal   (Followers: 64)
Human Resource Research     Open Access   (Followers: 1)
Intangible Capital     Open Access   (Followers: 2)
International Journal of Accounting     Hybrid Journal   (Followers: 2)
International Journal of Accounting and Finance     Hybrid Journal   (Followers: 20)
International Journal of Accounting Information Systems     Hybrid Journal   (Followers: 8)
International Journal of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 15)
International Journal of Banking, Accounting and Finance     Hybrid Journal   (Followers: 16)
International Journal of Behavioural Accounting and Finance     Hybrid Journal   (Followers: 12)
International Journal of Critical Accounting     Hybrid Journal   (Followers: 3)
International Journal of Economics and Accounting     Hybrid Journal   (Followers: 3)
International Journal of Ethics and Systems     Hybrid Journal   (Followers: 3)
International Journal of Human Capital and Information Technology Professionals     Full-text available via subscription   (Followers: 4)
International Journal of Human Resource Management     Hybrid Journal   (Followers: 57)
International Journal of Human Resource Studies     Open Access   (Followers: 17)
International Journal of Human Resources Development and Management     Hybrid Journal   (Followers: 31)
International Journal of Management Development     Hybrid Journal   (Followers: 13)
International Journal of Management Education     Hybrid Journal   (Followers: 10)
Journal of Accounting & Organizational Change     Hybrid Journal   (Followers: 6)
Journal of Accounting and Economics     Hybrid Journal   (Followers: 50)
Journal of Accounting and Public Policy     Hybrid Journal   (Followers: 8)
Journal of Accounting Education     Hybrid Journal   (Followers: 7)
Journal of Accounting Research     Hybrid Journal   (Followers: 36)
Journal of Advances in Management Research     Hybrid Journal   (Followers: 2)
Journal of Chinese Human Resource Management     Hybrid Journal   (Followers: 8)
Journal of Contemporary Accounting & Economics     Hybrid Journal   (Followers: 4)
Journal of Corporate Citizenship     Full-text available via subscription   (Followers: 1)
Journal of Enterprising Communities People and Places in the Global Economy     Hybrid Journal   (Followers: 1)
Journal of Global Responsibility     Hybrid Journal   (Followers: 5)
Journal of HR intelligence     Open Access   (Followers: 1)
Journal of Human Capital     Full-text available via subscription   (Followers: 13)
Journal of Human Development and Capabilities : A Multi-Disciplinary Journal for People-Centered Development     Hybrid Journal   (Followers: 24)
Journal of Human Resource and Sustainability Studies     Open Access   (Followers: 1)
Journal of Human Resource Costing & Accounting     Hybrid Journal   (Followers: 5)
Journal of Human Values     Hybrid Journal   (Followers: 5)
Journal of International Accounting, Auditing and Taxation     Hybrid Journal   (Followers: 5)
Journal of Marketing and HR     Open Access   (Followers: 7)
Journal of Organizational Effectiveness : People and Performance     Hybrid Journal   (Followers: 9)
Journal of Professions and Organization     Free   (Followers: 6)
Journal of Service Management     Hybrid Journal   (Followers: 9)
Kelaniya Journal of Human Resource Management     Open Access  
New Horizons in Adult Education and Human Resource Development     Hybrid Journal   (Followers: 13)
NHRD Network Journal     Full-text available via subscription  
Open Journal of Leadership     Open Access   (Followers: 19)
Organizational Behavior and Human Decision Processes     Hybrid Journal   (Followers: 76)
Pacific Accounting Review     Hybrid Journal  
Personality and Individual Differences     Hybrid Journal   (Followers: 28)
Personnel Assessment and Decisions     Open Access   (Followers: 2)
Personnel Review     Hybrid Journal   (Followers: 16)
Professions and Professionalism     Open Access   (Followers: 9)
Psychologie du Travail et des Organisations     Hybrid Journal  
Public Personnel Management     Hybrid Journal   (Followers: 14)
Qualitative Research in Accounting & Management     Hybrid Journal   (Followers: 7)
Quarterly National Accounts - Comptes nationaux trimestriels     Full-text available via subscription  
Research in Accounting Regulation     Hybrid Journal   (Followers: 2)
Research in Human Development     Hybrid Journal   (Followers: 6)
Review of Accounting Studies     Hybrid Journal   (Followers: 27)
Review of Public Personnel Administration     Hybrid Journal   (Followers: 12)
Review of Quantitative Finance and Accounting     Hybrid Journal   (Followers: 9)
Revista Gestión de las Personas y Tecnología     Open Access  
Revista Portuguesa e Brasileira de Gestão     Open Access  
South Asian Journal of Human Resources Management     Full-text available via subscription   (Followers: 4)
Southern African Journal of Accountability and Auditing Research     Full-text available via subscription  
Sri Lankan Journal of Human Resource Management     Open Access   (Followers: 1)
Strategic HR Review     Hybrid Journal   (Followers: 9)

           

Similar Journals
Journal Cover
Research in Accounting Regulation
Journal Prestige (SJR): 0.243
Citation Impact (citeScore): 1
Number of Followers: 2  
 
  Hybrid Journal Hybrid journal (It can contain Open Access articles)
ISSN (Print) 1052-0457 - ISSN (Online) 1052-0457
Published by Elsevier Homepage  [3303 journals]
  • How frequently should listed companies report results'
    • Abstract: Publication date: October 2018Source: Research in Accounting Regulation, Volume 30, Issue 2Author(s): Thomas A. King On August 17, 2018, President Trump announced that he had asked the Securities and Exchange Commission (SEC) to study whether U.S. listed companies should file interim financial statements at half-year intervals instead of on a quarterly basis. This essay examines the question underlying the President's concern: how frequently should public companies file interim statements' A review of accounting standards, regulations, and research reveals that there is (i) no agreed-upon best practice for reporting frequency, (ii) compelling evidence that analyst earnings estimates arising from interim reporting give rise to executive angst, and (iii) some evidence that lengthening reporting intervals will harm investors. The short-term implication of this essay is that readers of this journal should participate in SEC deliberation on this issue. The long-term implication is that we need to encourage accounting scholars from various disciplines to try to answer the President's question.
       
  • Perceived costs and benefits of IFRS adoption in Saudi Arabia: An
           exploratory study
    • Abstract: Publication date: October 2018Source: Research in Accounting Regulation, Volume 30, Issue 2Author(s): Mohammad Nurunnabi In response to a current lack of research in the Middle East, this study aims to critically evaluate the perceived costs and benefits associated with the adoption of International Financial Reporting Standards (IFRS) in Saudi Arabia, the world's leading oil and natural gas exporter. Using documentary analysis and interviews with stakeholders (account preparers from listed companies in Saudi Arabia, auditors from Big 4 and local accountancy firms, and university academics), the study contributes to the literature by concluding that the benefits of IFRS adoption in Saudi Arabia outweigh the costs. Importantly, a lack of qualified accountants, significant dependence on Big 4 accounting firms, inadequate coverage of IFRS in university education, and a lack of research are identified as major obstacles to the effective implementation of IFRS. The findings offer a possible policy agenda for local and international policy makers.
       
  • An investigation about origins: A brief history of the PCAOB'S regulatory
           model
    • Abstract: Publication date: October 2018Source: Research in Accounting Regulation, Volume 30, Issue 2Author(s): Robert J. Sheu The scandals involving Enron, WorldCom, and Arthur Andersen are frequently cited as among the principal reasons for the passage of the Sarbanes–Oxley Act [Pub.L. 107–204, 116 Stat. 745, enacted July 30, 2002] (SOX) as well as the genesis of the Public Company Accounting Oversight Board (PCAOB). The PCAOB is a relatively new agency that was created to a play vital role as the regulator for auditors of U.S. public companies. For such an important organization, its background remains relatively unexamined. This paper seeks to extend the existing literature by examining the historical origins of the PCAOB and identifying the regulatory influences and prototypes of this regulatory agency. Was the organization's regulatory structure chosen arbitrarily' Were there various events as well as exemplar entities in the preceding decades that played an integral role in the eventual creation of the PCAOB' This research seeks to answer these questions.
       
  • The impact of an SEC investigation on conference call participation and
           analysts’ forecast quality
    • Abstract: Publication date: October 2018Source: Research in Accounting Regulation, Volume 30, Issue 2Author(s): Antoinette L. Smith, Elio Alfonso, Robert Hogan We examine the impact of a Securities and Exchange Commission (SEC) investigation of Regulation Fair Disclosure (Reg FD) violations on participation during conference calls and on analysts’ forecast quality. We hand-collected conference call transcript data for quarterly conference calls surrounding the date of the SEC investigation announcement over the period 2002 – 2013. We find that management's discriminatory practices are significantly higher for firms under investigation for a Reg FD violation, but management's discriminatory practices significantly decrease after a Reg FD investigation is announced. In this post-investigation period, there is greater forecast accuracy and lower forecast dispersion for firms under investigation compared to firms not being investigated. Overall, we find that when the SEC publicly discloses the existence of a Reg FD investigation, there is a decrease in management's discriminatory practices on quarterly conference calls, an increase in forecast accuracy, and a decrease in forecast dispersion. Our findings suggest that the SEC should publicly announce its investigations as soon as possible given the positive implications for the investing public, analysts, and management's discriminatory practices.
       
  • Donald C. Cook: CPA, SEC Chairman, corporate legend, and presidential
           advisor
    • Abstract: Publication date: October 2018Source: Research in Accounting Regulation, Volume 30, Issue 2Author(s): Dale L. Flesher, Gary J. Previts Donald C. Cook served as a member of the U. S. Securities and Exchange Commission (SEC) from 1949 to 1953 and as Chairman during the last two years. His unique position as the only Certified Public Accountant (CPA) who served as Commission Chairman has been largely unnoticed and elicits the need for a profile about the individual, his background, career, and what, if any, legacy might be related to it. Cook was also unique in that his prior staff experience at the SEC was primarily in the public utilities division. This profile describes and identifies several episodes in Cook's career at the SEC and after. These include other public service positions in government and his executive career at American Electric Power (AEP) as president and board chairman. These years were often filled with controversy and challenges in dealings with the SEC and with issues relating to consolidation among utilities as the country's demand for electrical energy grew substantially. His government service roles beyond the SEC acquainted him with many political leaders. He was an advisor to President Lyndon Johnson, who shared the opinion of others that Cook was “the smartest man in the country” [Johnson, Telephone conversation No. 7070, March 16, 1965].
       
  • The predictive ability of entity-wide geographic sales disclosures: IAS
           14R versus IFRS 8
    • Abstract: Publication date: October 2018Source: Research in Accounting Regulation, Volume 30, Issue 2Author(s): Sandra J. Cereola, Nancy B. Nichols, Donna L. Street This report examines the predictive value of geographic revenue disclosures under IFRS 8 in forecasting company revenues using four forecast models. The findings show that the predictive accuracy of IFRS 8 entity-wide geographic sales significantly outperform consolidated sales in forecasting consolidated sales one year out. The results indicate that the predictive ability of country specific entity wide geographic sales improves on average by six percent when geographic sales are reported for country of domicile or by each individually material country. The study also finds that geographic sales disclosures by companies located in countries with high and moderate enforcement regimes improve the predictive accuracy of geographic sales by five percent. These results provide evidence that the disclosure of finer geographic sales data is more decision useful and associated with improved predictive accuracy for large listed companies in Europe, Australia and New Zealand.
       
  • An examination of state and local government pension underfunding –
           Implications and guidance for governance and regulation
    • Abstract: Publication date: October 2018Source: Research in Accounting Regulation, Volume 30, Issue 2Author(s): Craig Foltin State and local government pension underfunding has become a major focus of public policy debate due in large part to recent Governmental Accounting Standards Board (GASB) actions that have brought national attention to the issue. The extent of these plans underfunding has been debated, along with the necessity for state government intervention and the level of regulatory actions that should be enacted by state legislatures. State and local public pension plans do not fall under the enumerated powers of the federal government in the Constitution and are therefore left to each individual state to regulate. The amount of plan underfunding and enacted public policy by state varies greatly. Additionally, in contrast to numerous state balanced-budget laws, legal directives for fully funding public pensions are virtually non-existent. This paper analyzes the state and local public pension crisis, examines current and long-term risk, studies public employee fiscal conditions, considers the societal impacts of these plans, considers the strengths and weakness of pension plan types, recommends public policy and regulation, and offers strategies for managers, board members, and public officials to adopt.
       
  • Financial statement comparability and segment disclosure
    • Abstract: Publication date: October 2018Source: Research in Accounting Regulation, Volume 30, Issue 2Author(s): Mark A. Edmonds, David B. Smith, Matthew A. Stallings Statement of Financial Accounting Standards (FAS) No. 131, Disclosures about Segments of an Enterprise and Related Information (FASB [1997]), reestablishes standards for how public business enterprises report segment information in financial statements. A prevailing criticism of FAS 131 is that it likely reduces financial statement comparability for firms with similar lines of business. This study estimates comparability of accounting disclosures surrounding the implementation of FAS 131 to examine potential variation in comparability associated with the segment reporting regime shift. Financial statement comparability is operationalized following the De Franco et al. (2011) accounting system comparability measure as the degree that firms have similar mappings for economic performance into financial statements. Results indicate decreased comparability for firms following FAS 131 adoption. Specifically, segment information reformulated according to how companies manage their businesses marginally limits this reduction in comparability, but greater segment information disaggregation through an increase in the number of reported segments attributed to FAS 131 application diminishes comparability overall. This study contributes to the standard setting process, as the FASB has assigned comparability to an important position in its conceptual framework and has made the goal of increasing comparability a vital component of its agenda that drives the need for accounting standards.
       
  • Value relevance of customer-related intangible assets
    • Abstract: Publication date: October 2018Source: Research in Accounting Regulation, Volume 30, Issue 2Author(s): Mark P. Bauman, Kenneth W. Shaw This study examines the stock market's valuation of customer-related intangible assets for a sample of publicly-traded U.S. firms. Customer-related intangible assets are found to be positively associated with equity prices, but valued at a discount relative to goodwill. These results suggest that value-relevant information is lost if customer-related intangible assets are subsumed into goodwill rather than being reported separately. This evidence can be useful to standard setters potentially considering extending to public companies a recent FASB Accounting Standards Update allowing private companies not to recognize separately from goodwill certain customer-related intangible assets.
       
  • The mitigation of high-growth-related accounting distortions after
           sarbanes-oxley
    • Abstract: Publication date: October 2018Source: Research in Accounting Regulation, Volume 30, Issue 2Author(s): Roger C. Graham, Jared A. Moore This study examines the effect of the Sarbanes-Oxley Act of 2002 (SOX) on accounting distortions in the context of the earnings quality of high-growth firms relative to lower-growth firms. High-growth creates unique management and reporting challenges that can contribute to accounting-related distortions. SOX, with its emphasis on financial reporting, control systems and management responsibility, could have been particularly relevant for high-growth firms with such challenges. Test results indicate a stronger reduction (weaker increase) in accounting distortions related to total accruals and book-tax differences (performance-matched modified Jones discretionary accruals) for high-growth firms from the pre- to the post-SOX period relative to lower-growth firms. Other tests indicate that the relation between accounting returns and market returns strengthened for high-growth firms in the period after SOX, but not for lower-growth firms. These results suggest greater reductions in accounting distortions and related improvements in reporting quality for high-growth firms relative to other firms coinciding with the post-SOX period.
       
  • Transparency and the audit industry' Not in the U.S. Evidence on audit
           production costs, profitability and partner compensation from the U.K.
    • Abstract: Publication date: October 2018Source: Research in Accounting Regulation, Volume 30, Issue 2Author(s): Thomas J. Frecka, Jeremy B. Griffin, Jennifer Sustersic Stevens In the U.S., the investing public can readily access a great deal of information about publicly-traded companies. However, the large private accounting firms that audit those companies—and that are just as economically significant—provide very little information. This paper provides insight into the audit markets by taking a novel, descriptive approach to explore the cost of performing audits, an under-examined area in the literature due to lack of data. The analyses explore audit production costs, profitability, and partner compensation at the audit-firm level, using publicly available data from the U.K. The findings suggest interesting potential differences in audit production functions between the Big Four firms, an important factor when considering the competitiveness of the audit market. Taking this analysis and applying it to the U.S. setting, an estimate of the average profitability per domestic Big Four partner is approximately $1.2 million for the year 2013. This paper intends to stimulate discussion about how public accounting firms are regulated in the U.S.
       
  • Benedetto Cotrugli: The Book of the Art of Trade, Carraro C., Favero G..
           Palgrave Macmillan,   Cham, Switzerland (2017), $129. ISBN-13:
           978-3319399683
    • Abstract: Publication date: April 2018Source: Research in Accounting Regulation, Volume 30, Issue 1Author(s): Alan Sangster
       
  • The Accountants Coalition and the 1990s: “Are you in the boat, or
           out of the boat”'
    • Abstract: Publication date: April 2018Source: Research in Accounting Regulation, Volume 30, Issue 1Author(s): Lee Blazey
       
  • Can clients of economically dependent auditors benefit from voluntary
           audit firm rotation' An experiment with lenders
    • Abstract: Publication date: April 2018Source: Research in Accounting Regulation, Volume 30, Issue 1Author(s): K. Booker This study utilizes a nationwide random selection of 111 lenders in a 2 × 2 between-subjects experiment to determine whether the level of an auditor's economic dependence on a client and type of auditor rotation affect lenders’ independence and reliability perceptions and decisions to lend money to a potential borrower. Previous literature shows that financial statement users use client importance as a measure of audit quality when revenue streams are not equal across clients. This can negatively affect perceptions of independence and financial statement reliability. As United States regulators look for ways to improve audit quality under the current partner rotation mandate, this study explores whether an audited entity that voluntarily adopts a policy of firm rotation can mitigate the negative effects of the auditor's dependence on the client. Findings suggest that lenders view clients of economically dependent auditors (CEDA) as less independent from its auditor and perceive its financials as less reliable than clients without a dependent auditor (non-CEDA). Lenders are less likely to grant a loan to CEDA. However, under firm rotation, there is not only an increase in lenders’ perceptions of reliability of CEDA financials, but also no difference in perceptions of reliability of CEDA and non-CEDA financials.
       
  • The Financial Accounting Standards Board: Profiles of seven leaders
    • Abstract: Publication date: April 2018Source: Research in Accounting Regulation, Volume 30, Issue 1Author(s): D.L. Flesher, T.K. Flesher, G.J. Previts Since its inception over four decades ago, the Financial Accounting Standards Board (FASB) has been led by seven individuals who have served as Board Chair. This paper includes a biographical sketch of the individuals, their terms of service, standards topics and some points of commonality and difference in their prior experience and Board service. This study provides a synoptic review to assist those interested in learning more about the Board Chairs, and to inform as to the role and style of each individual in contrast to the others. The paper provides a foundation for future research of these individuals, their activities and actions through other historical research such as oral histories, collections of writings and speeches and similar catalogues of activity.
       
  • A literature survey of financial reporting in private firms
    • Abstract: Publication date: April 2018Source: Research in Accounting Regulation, Volume 30, Issue 1Author(s): A. Habib, D. Ranasinghe, H.J. Huang This paper provides a survey of the empirical literature on financial reporting in private firms. Although private firms play a dominant role in country-level economic development, research on their financial reporting is limited. The survey reveals that there remains uncertainty as to the purpose of financial reporting in private firms which is also reflected in the current body of the empirical literature. The survey provides implications for regulators with respect to regulating the financial reporting of private firms. The survey also identifies some limitations of existing research and offers potential avenues for future research.
       
  • Index investors and the return of stewardship accounting
    • Abstract: Publication date: April 2018Source: Research in Accounting Regulation, Volume 30, Issue 1Author(s): Thomas A. King Passive asset managers, seeking to deliver investment returns that mirror market indices, now control and vote about 30% of all managed U.S. shares. When bad news surfaces, index investors do not sell a company's shares. Instead, these beneficial owners protect the value of equity investments by influencing governance practices to restore long-term value creation. Interviews with stewardship offices at leading index investment firms suggest that passive investors do not use financial accounting information to value securities. The implication of this study is that the current focus of accounting standard setting – predicated on the idea that the purpose of financial reporting is to permit prediction of future cash flows – does not meet the needs of a particular group of financial statement users who have considerable influence over the governance of leading listed companies around the world.
       
  • Sustainability assurance provider participation in standard setting
    • Abstract: Publication date: April 2018Source: Research in Accounting Regulation, Volume 30, Issue 1Author(s): R. Flasher, C.K. Luchs, J.L. Souza This paper examines the participation of accounting firms in the development of sustainability standards by the Securities and Exchange Commission (SEC) and the Sustainability Accounting Standards Board (SASB). This study shows that the Big Four accounting firms have an active role in both the submission of comment letters on sustainability to the SEC and participation in the industry working groups (IWG) for the SASB. The SASB participation reveals that individuals located within the US and at international affiliates are participating at earlier career stages. In addition, this paper leverages LinkedIn data, identifying the career path of the individuals subsequent to their participation with the IWG, to determine how large accounting firms are retaining the skills and knowledge necessary for this field. Since the Big Four firms are market leaders in sustainability assurance, the finding that Big Four firms can retain individuals with financial assurance backgrounds differently than individuals with other backgrounds speaks to the unique skill set that financial assurance develops. This suggests that the career opportunities for interested financial assurance individuals within the sustainability sphere remain robust within the Big Four environment.
       
  • Do specialized board committees impact the transparency of corporate
           political disclosure' Evidence from S&P 500 companies
    • Abstract: Publication date: April 2018Source: Research in Accounting Regulation, Volume 30, Issue 1Author(s): D.G. DeBoskey, Yan Luo, Jeff J. Wang This study examines how the specific attributes of one type of voluntary corporate governance mechanism, a specialized political contribution committee, improves the transparency of corporate political disclosure (CPD). The results demonstrate that the existence of a committee that establishes and reviews key political activities and disclosure policies, particularly one composed entirely of outside directors, significantly enhances the transparency of corporate political disclosure, and reveal that an under-studied board committee, the political contribution committee, effectively improves CPD transparency. The results are consistent with agency theory and further support the more generalizable idea that specialized governance mechanisms (e.g., a political contribution committee) and fully independent committees lead to more transparent disclosure. Finally, the results suggest that the existence of a political contribution committee and committee independence are channels to improve CPD transparency. Public-policy makers and regulators seeking to enhance CPD transparency might consider implementing regulations that mandate or recommend these governance mechanisms as best practice.
       
  • Policy implications of research on non-GAAP reporting
    • Abstract: Publication date: April 2018Source: Research in Accounting Regulation, Volume 30, Issue 1Author(s): D.E. Black, T.E. Christensen Over the past two decades, the regulatory landscape for non-GAAP reporting has evolved significantly. Despite a temporary decline in the frequency of non-GAAP reporting following Regulation G, the incidence of non-GAAP disclosure has continued to increase steadily, leading to a current all-time high in reporting activity. This proliferation of non-GAAP disclosure has captured the attention of standard setters and regulators in recent years. This paper provides an academic perspective on policy implications for both regulation and standard setting. We contend that current Compliance and Disclosure Interpretations (C&DIs) of the SEC staff may perhaps have gone too far in restricting certain types of non-GAAP disclosures. As a result, we advocate a slight relaxation of the current enforcement of Regulation G. We agree with FASB proposals for greater disaggregation in the income statement to allow for more transparency in non-GAAP reporting. Finally, we believe the PCAOB should consider requiring auditors to take a more direct role with respect to non-GAAP disclosures.
       
 
JournalTOCs
School of Mathematical and Computer Sciences
Heriot-Watt University
Edinburgh, EH14 4AS, UK
Email: journaltocs@hw.ac.uk
Tel: +00 44 (0)131 4513762
 


Your IP address: 3.80.6.131
 
Home (Search)
API
About JournalTOCs
News (blog, publications)
JournalTOCs on Twitter   JournalTOCs on Facebook

JournalTOCs © 2009-