記述言語：英語   掲載種別：研究論文（学術雑誌）   出版者・発行元：Elsevier {BV}  

DOI： 10.1016/j.jaccpubpol.2022.107055

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記述言語：英語   掲載種別：研究論文（学術雑誌）   出版者・発行元：Emerald  

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<jats:title content-type="abstract-subheading">Purpose</jats:title>
<jats:p>The purpose of this paper is to describe certain choices in assessments, in the digital pivot in response to COVID-19.</jats:p>
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<jats:title content-type="abstract-subheading">Design/methodology/approach</jats:title>
<jats:p>This paper is a discursive reflection about one’s personal experience and response to COVID-19.</jats:p>
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<jats:title content-type="abstract-subheading">Findings</jats:title>
<jats:p>Communicating suggestions of the changes in advance for feedback, consistency in maintaining the same assessment formats and styles, and being available in real-time during key assessment tasks are important in providing assurance and certainty to students in a time of great uncertainty and stress. Anticipating resource constraints will help to avoid potential system fails. Developing assessments that are authentic in using real-world company filings, the answers to which cannot be readily searched on the internet can significantly reduce the risk of cheating, especially where examination supervision resources are unavailable.</jats:p>
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<jats:title content-type="abstract-subheading">Research limitations/implications</jats:title>
<jats:p>Course assessment choices may be specific to a particular course and may not be applicable to all courses.</jats:p>
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<jats:title content-type="abstract-subheading">Practical implications</jats:title>
<jats:p>Course assessment choices and the rationales for them, may be of applicability to other educators.</jats:p>
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<jats:title content-type="abstract-subheading">Originality/value</jats:title>
<jats:p>This note describes the authors’ personal experiences in adapting to the learning and teaching in the COVID environment.</jats:p>
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DOI： 10.1108/arj-08-2020-0232

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記述言語：英語   掲載種別：研究論文（学術雑誌）   出版者・発行元：Wiley  

DOI： 10.1111/acfi.12392

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記述言語：英語   掲載種別：研究論文（学術雑誌）   出版者・発行元：Emerald  

<jats:p>We argue that managers’ choice to manage earnings depends on the trade-off in the present value of expected future net benefits associated with that choice. Specifically, we examine if discount rates are associated with the likelihood that managers engage in earnings management to meet or beat various earnings targets. We find that discount rates are positively associated with income-increasing earnings management. This means that managers increase both accrual-based and real earnings management when discount rates are higher. However, the economic magnitude of this association is relatively moderate.</jats:p>

DOI： 10.1016/j.acclit.2018.03.001

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記述言語：英語   掲載種別：研究論文（学術雑誌）   出版者・発行元：Emerald  

<jats:p>Auditing is seasonal, with the majority of U.S. public companies having a December fiscal year-end. This results in an audit “busy season” and “off-season” with a non-trivial seasonal impact on the pricing of audit services. We apply an economic framework that explains how audit seasonality affects both the magnitude and the price elasticity of audit demand and audit supply. We find that the audit busy season is associated with an audit fee premium of approximately 10% based on a meta-analysis of 97 analyses from 18 audit fee studies of U.S public companies. A meta-regression of the contextual differences in research design between studies reveals that examining only Big N attenuates the busy season effect size but does not eliminate it, and that the busy season effect size may be larger post-SOX.</jats:p>

DOI： 10.1016/j.acclit.2017.11.003

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